Oahu Cemetery Association

Nonprofit profile at a glance

EIN
990050635
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8086944610
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,320,769
Expenses
$3,296,486
Assets
$5,070,816
Liabilities
$1,183,804

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SCOTT B POWER (COO & PRESIDENT)
  • PATRICIA MORGAN (VICE PRESIDENT)
  • ANANDA FERREIRA (CHIEF EXECUTIVE OFFICER)
  • MITCHELL J ROSE (FORMER CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MITCHELL J ROSE (FORMER CHIEF EXECUTIVE OFFICER): $206,951 total reported compensation
  • DAVID O'BRIEN (FORMER DIRECTOR OF FINANCE & HUMAN RESOURCES): $52,454 total reported compensation
  • SCOTT B POWER (COO & PRESIDENT): $12,844 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Care and management of a cemetery

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 84
  • Accountability: 81
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $207K · 12 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.