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    <ReturnTs>2024-10-30T11:44:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>KMH LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>1003 BISHOP STREET SUITE 2400</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>CITY MEMORIAL PERPETUAL CARE TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CITY</BusinessNameControlTxt>
      <PhoneNum>8085478066</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 29700</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968202100</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>CRAIG SHANER</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <PhoneNum>8085478066</PhoneNum>
      <SignatureDt>2024-10-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DUANE AKAMINE</PreparerPersonNm>
      <PTIN>P01498021</PTIN>
      <PhoneNum>8085262255</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>8275</InvestmentIncomeAmt>
      <TotalRevenueAmt>8275</TotalRevenueAmt>
      <TotalExpensesAmt>0</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8275</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>268327</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>276602</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>268327</BOYAmt>
        <EOYAmt>276602</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS:THE ORGANIZATION SHALL BE ORGANIZED EXCLUSIVELY FOR THE FOLLOWING PURPOSES:TO ACCEPT FUNDS FOR THE PERPETUAL CARE OF CEMETERY PREMISES AND TO INVEST AND ADMINISTER THE SAME IN SUCH SECURITIES AS THE BOARD OF DIRECTORS OF THIS ORGANIZATION OF SUCH OFFICER OR OFFICERS OR AGENT OR AGENTS DESIGNATED BY THE BOARD OF DIRECTORS SHALL DEEM APPROPRIATE, OR TO CAUSE THE SAME TO BE INVESTED AND ADMINISTRATED BY AN AGENT OR AGENTS, CORPORATE OR OTHERWISE, APPOINTED BY THE BOARD OF DIRECTORS, AND TO PROVIDE ANY AND ALL FACILITIES AND ENGAGE IN ANY AND ALL ACTIVITIES INCIDENTAL TO THE OPERATION OF THE CEMETERY.TO CARE, MAINTAIN AND UPKEEP THE PLOTS AND GROUNDS OF CITY MEMORIAL PARK.</PrimaryExemptPurposeTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEROME ANDRADE</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRELL MANUEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
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      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CRAIG SHANER</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2228 LILIHA STREET SUITE 300</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
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        <PhoneNum>8085478066</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 8,275.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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