2025-06-16T18:51:07-05:00 2024-07-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-08-01 990050635 OAHU CEMETERY ASSOCIATION OAHU 8086944610 2162 NUUANU AVENUE HONOLULU HI 96817 ANANDA FERREIRA CEO 8086944610 2025-06-16 1 0 RODNEY M HARANO P00389596 8085311040 2025-06-13 2023 2025-03-06 01:10:19Z OAHU CEMETERY & CREMATORY ANANDA FERREIRA 2162 NUUANU AVENUE HONOLULU HI 96817 3865139 0 X WWW.OAHUCEMETERY.ORG X 1844 HI CARE AND MANAGEMENT OF A CEMETERY 8 7 42 9 0 0 180000 180000 1835703 2039678 14292 16360 1142128 1433210 3172123 3669248 80025 78816 0 0 1772899 1838234 0 0 0 1315681 1538752 3168605 3455802 3518 213446 5174688 5186328 1391497 1258902 3783191 3927426 CARE AND MANAGEMENT OF A CEMETERY 0 0 THE ASSOCIATION OWNS AND OPERATES THE OAHU CEMETERY IN HONOLULU, HAWAII. FOUNDED IN 1844, OAHU CEMETERY IS HAWAII'S OLDEST PUBLIC GRAVEYARD. OVER THE YEARS, OAHU CEMETERY BECAME THE RESTING PLACE FOR HUNDREDS OF HISTORY MAKERS. A PROFESSIONALLY MANAGED TRUST ASSURES THAT OAHU CEMETERY IS MAINTAINED IN PERPETUITY. THE ASSOCIATION ALSO OFFERS CREMATION SERVICES, URN AND CASKET BURIAL, URN AND CASKET PLACEMENT IN A COLUMBARIUM-MAUSOLEUM, AND OTHER CEMETERY RELATED SERVICES. OAHU CEMETERY MAINTAINS: OVER 9,500 GRAVE LOTS, OVER 250 CRYPTS, OVER 1,800 NICHES AND OVER 12,000 PLOTS. 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 12 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X SCOTT POWER 8085381538 2162 NUUANU AVENUE HONOLULU HI 96817 SCOTT B POWER COO & PRESIDENT 1.00 X X 0 0 51 PATRICIA MORGAN VICE PRESIDENT 1.00 X X 0 0 0 LOULI YARDLEY SECRETARY 1.00 X X 0 0 0 MEGAN ABBOTT TRUSTEE 1.00 X 0 0 0 DAVID BROWN TRUSTEE 1.00 X 0 0 0 NAWAHINE LANZILOTTI TRUSTEE 1.00 X 0 0 0 JOHN MORGAN TRUSTEE 1.00 X 0 0 0 PAUL MORGAN TRUSTEE 1.00 X 0 0 0 MITCHELL J ROSE CEO 40.00 X 170625 0 38392 DAVID O'BRIEN DIRECTOR OF FINANCE & HUMAN RESOURCES 40.00 X 0 0 0 PAULINE GEBAUER FINANCE DIRECTOR 40.00 X 104468 0 9569 275093 0 48012 2 0 1 0 0 180000 180000 OTHER INCOME 900099 929786 929786 CREMATION SERVICES 900099 884585 884585 INTERNMENT FEES 900099 225307 225307 2039678 16360 16360 1209158 0 1209158 1209158 1209158 419943 195891 224052 224052 3669248 3472888 0 16360 78816 227985 1247824 23508 206578 132339 116056 17906 13003 120599 147067 78154 22075 45814 197879 76742 CREMATIONS 378312 REPAIRS AND MAINTENANCE 86712 OPERATING EXPENSES 82195 GROUNDS UPKEEP 81138 75100 3455802 219708 283362 173541 185482 65315 62919 147231 150983 18035 7863 6395139 2661015 3837903 3734124 248145 248146 464810 513449 5174688 5186328 322936 256297 1068561 972605 0 30000 1391497 1258902 X 3783191 3927426 3783191 3927426 5174688 5186328 213446 2281 -71492 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39226 39226 4851971 1506207 3345764 1261141 987428 273713 242801 167380 75421 3734124 HISTORICAL LIBRARY 3388 DUE FROM OMFI 444913 INVESTMENT IN OMFI 1000 CONSTRUCTION IN PROGRESS-CEMETERY 64148 513449 X PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE ASSOCIATION AND MORTUARY AS OF JULY 31, 2024 AND 2023 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ASSOCIATION AND MORTUARY ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. 1 BRISTOL HOSPICE 55 MERCHANT ST SUITE 2900 HONOLULU HI 96821 993334909 501(C)(3) 26680 0 NON-PROFIT MISSION SUPPORT ISLANDS HOSPICE 820 MILILANI ST SUITE 400 HONOLULU HI 96813 264659430 501(C)(3) 22958 0 NON-PROFIT MISSION SUPPORT ST FRANCIS HEALTHCARE SYSTEM OF HAWAII 2228 LILIHA ST HONOLULU HI 96817 990240060 501(C)(3) 18340 0 NON-PROFIT MISSION SUPPORT NAVIAN HAWAII 860 IWILEI RD HONOLULU HI 96817 990203930 501(C)(3) 7167 0 NON-PROFIT MISSION SUPPORT 4 0 PART I, LINE 2: GRANTS IN AID ARE SUBMITTED IN WRITING FOR SERVICES RENDERED BY O'AHU MORTUARY ON BEHALF OF DECEASED. X X 0 0 0 MITCHELL J ROSE CEO 163750 0 6875 0 0 0 9863 0 28529 0 209017 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JOHN MORGAN AND PATRICIA MORGAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 LOT OWNERS ARE MEMBERS OF THE OAHU CEMETERY ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE PRESIDENT REVIEWS THE FORM 990 IN DETAIL AND A GENERAL REVIEW IS CONDUCTED BY ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST STATEMENT IS SIGNED BY BOARD MEMBERS ANNUALLY. POTENTIAL CONFLICTS DISCLOSED BY INTERESTED PERSONS ARE REVIEWED AND DISCUSSED BY THE BOARD OR BOARD COMMITTEE AND ADDRESSED ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 15A CEO/COO COMPENSATION IS BASED ON THE RECOMMENDATION OF AN EXTERNAL HEAD HUNTER USING COMPARABLE INDUSTRY SALARIES AND SUBJECT TO BOARD APPROVAL. THE PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2021 AND ADOPTED BY THE BOARD AS PART OF ITS BUSINESS PLAN. THE PROCESS IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ACCOUNT STATEMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. OAHU CEMETERY ASSOCIATION PERPETUAL CARE TRUST PO BOX DEPT 715 HONOLULU HI 968023170 996017086 CEMETERY CARE AND MAINTENACE HI 501(C)(13) N/A 0 OAHU MORTUARY & FUNERAL INC 2162 NUUANU AVENUE HONOLULU HI 96817 464010326 MORTUARY AND FUNERAL SERVICES TO THE GENERAL PUBLIC HI OAHU CEMETERY ASSOCIATION C 24167 842482 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 OAHU CEMETERY ASSOCIATION PERPETUAL CARE TRUST C 180000 ACTUAL OAHU MORTUARY & FUNERAL INC Q 1152148 ACTUAL OAHU MORTUARY & FUNERAL INC L 1085994 ACTUAL