Nonprofit · EIN 99-0050635
OAHU CEMETERY ASSOCIATION
Tax-exempt · HONOLULU, HI 96817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $3,320,769 | $3,296,486 | $24,283 | $5,070,816 | $1,183,804 | $3,887,012 |
| July 31, 2024 | 990 | $3,669,248 | $3,455,802 | $213,446 | $5,186,328 | $1,258,902 | $3,927,426 |
| July 31, 2023 | 990 | $3,172,123 | $3,168,605 | $3,518 | $5,174,688 | $1,391,497 | $3,783,191 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $180,000
- Program service revenue
- $2,014,758
- Investment income
- $16,494
- Net rental income
- $845,073
- Net income from sales of inventory
- $264,444
- Other revenue
- $1,109,517
Expenses
- Grants and similar amounts paid
- $58,709
- Compensation of officers, directors and key employees
- $342,568
- Other salaries and wages
- $1,203,783
- Salaries, compensation and benefits (total)
- $1,769,324
- Professional fundraising fees
- $0
- Legal fees
- $187,504
- Accounting fees
- $39,431
- Occupancy
- $84,205
- Travel
- $8,235
- Depreciation
- $196,194
Balance sheet and other
- Total assets, start of year
- $5,186,328
- Total assets, end of year
- $5,070,816
- Total liabilities, end of year
- $1,183,804
- Net assets, end of year
- $3,887,012
- Land, buildings and equipment
- $3,523,802
- Net assets without donor restrictions
- $3,887,012
- Gross receipts
- $3,381,229
- Employees
- 43
- Volunteers
- 10
- Year formed
- 1844
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MITCHELL J ROSE | FORMER CHIEF EXECUTIVE OFFICER Officer | 40 | $168,041 | $38,910 |
| DAVID O'BRIEN | FORMER DIRECTOR OF FINANCE & HUMAN RESOURCES Officer | 40 | $46,416 | $6,038 |
| SCOTT B POWER | COO & PRESIDENT Trustee or director, Officer | 1 | $11,273 | $1,571 |
| PATRICIA MORGAN | VICE PRESIDENT Trustee or director, Officer | 1 | $12,063 | $0 |
| LOULI YARDLEY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MEGAN ABBOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NAWAHINE LANZILOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PAUL MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANANDA FERREIRA | CHIEF EXECUTIVE OFFICER Officer | 40 | $0 | $0 |
| MONICA PAET | CHIEF FINANCIAL OFFICER Officer | 40 | $0 | $0 |
990 for the year ended July 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MITCHELL J ROSE | CEO Officer | 40 | $170,625 | $38,392 |
| PAULINE GEBAUER | FINANCE DIRECTOR Highest-paid employee | 40 | $104,468 | $9,569 |
| SCOTT B POWER | COO & PRESIDENT Trustee or director, Officer | 1 | $0 | $51 |
| PATRICIA MORGAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LOULI YARDLEY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MEGAN ABBOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NAWAHINE LANZILOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PAUL MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID O'BRIEN | DIRECTOR OF FINANCE & HUMAN RESOURCES Officer | 40 | $0 | $0 |
990 for the year ended July 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MITCHELL J ROSE | CEO Officer | 50 | $156,250 | $25,110 |
| SCOTT B POWER | COO & PRESIDENT Trustee or director, Officer | 25 | $78,825 | $2,117 |
| JOHN MORGAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LOULI YARDLEY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| PAUL MORGAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NANETTE NAPOLEON | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2162 NUUANU AVE, HONOLULU, HI 96817-1771
- Principal officer (990 for 2024)
- ANANDA FERREIRA, 2162 NUUANU AVENUE, HONOLULU, HI 96817
- Signed the 990
- ANANDA FERREIRA, CEO
- Phone
- (808) 694-4610
- Website
- WWW.OAHUCEMETERY.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
CARE AND MANAGEMENT OF A CEMETERY
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 99-0050635
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1935
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,070,816
- Income (IRS master file)
- $3,381,229
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $3,320,769 | $3,296,486 | $5,070,816 | XML |
| 990 | July 2024 | $3,669,248 | $3,455,802 | $5,186,328 | XML |
| 990 | July 2023 | $3,172,123 | $3,168,605 | $5,174,688 | XML |
| 990 | July 2022 | $3,489,322 | $3,188,839 | $5,325,675 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0050635).
Questions about OAHU CEMETERY ASSOCIATION
- What is the EIN of OAHU CEMETERY ASSOCIATION?
- The employer identification number (EIN) of OAHU CEMETERY ASSOCIATION is 99-0050635.
- Is OAHU CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1935.
- Are donations to OAHU CEMETERY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does OAHU CEMETERY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OAHU CEMETERY ASSOCIATION due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OAHU CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of OAHU CEMETERY ASSOCIATION?
- The 990 for the year ended July 31, 2025 names ANANDA FERREIRA.
- Who are the officers and directors of OAHU CEMETERY ASSOCIATION?
- The 990 for the year ended July 31, 2025 lists 12 people; 4 received compensation from the organization, the highest $168,041 (MITCHELL J ROSE, FORMER CHIEF EXECUTIVE OFFICER).
- How much revenue does OAHU CEMETERY ASSOCIATION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $3,320,769, expenses of $3,296,486 and total assets of $5,070,816 at year end.
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