Nonprofit · EIN 99-0076722
LIHUE PUBLIC CEMETERY ASSOCIATION
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $353,001 | $224,670 | $128,331 | $10,095,555 | $0 | $10,095,555 |
| December 31, 2023 | 990 | $315,477 | $183,629 | $131,848 | $10,086,630 | $1 | $10,086,629 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,845
- Program service revenue
- $0
- Investment income
- $351,156
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,640
- Depreciation
- $9,525
- Program services (functional)
- $100,863
- Management and general (functional)
- $123,807
Balance sheet and other
- Total assets, start of year
- $9,967,224
- Total assets, end of year
- $10,095,555
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,095,555
- Land, buildings and equipment
- $127,742
- Publicly traded securities
- $9,962,417
- Gross receipts
- $353,001
- Employees
- 0
- Year formed
- 1911
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Owen Ota | President Trustee or director, Officer | 1 | $0 |
| M Yamasaki | Vice President Trustee or director, Officer | 1 | $0 |
| G Wilcox | Secretary Trustee or director, Officer | 1 | $0 |
| R Goodale | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Owen Ota | President Trustee or director, Officer | 1 | $0 |
| M Yamasaki | Vice President Trustee or director, Officer | 1 | $0 |
| G Wilcox | Secretary Trustee or director, Officer | 1 | $0 |
| R Goodale | Treasurer Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3-1866 KAUMUALII HWY STE C, LIHUE, HI 96766-8606
- Principal officer (990 for 2024)
- R Goodale, 3-1866 KAUMUALII HWY C, LIHUE, HI 96766
- Signed the 990
- R Goodale, Treasurer
- Phone
- (808) 320-2107
- Return prepared by
- KM LARSON & COMPANY PC
Mission
To maintain a free public cemetery for the people of Kauai.
Program accomplishments
- Maintenance of a free cemetery.Expenses $100,862 · revenue $1,845
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0076722
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1947
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $10,095,555
- Income (IRS master file)
- $353,001
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $353,001 | $224,670 | $10,095,555 | XML |
| 990 | December 2023 | $315,477 | $183,629 | $10,086,630 | XML |
| 990 | December 2022 | $1,380,292 | $180,716 | $9,954,781 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 99-0076722).
Questions about LIHUE PUBLIC CEMETERY ASSOCIATION
- What is the EIN of LIHUE PUBLIC CEMETERY ASSOCIATION?
- The employer identification number (EIN) of LIHUE PUBLIC CEMETERY ASSOCIATION is 99-0076722.
- Is LIHUE PUBLIC CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1947.
- Are donations to LIHUE PUBLIC 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 LIHUE PUBLIC 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 LIHUE PUBLIC CEMETERY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIHUE PUBLIC CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LIHUE PUBLIC CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names R Goodale.
- Who are the officers and directors of LIHUE PUBLIC CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIHUE PUBLIC CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $353,001, expenses of $224,670 and total assets of $10,095,555 at year end.
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