Nonprofit · EIN 99-0073510
MAKAWAO CEMETERY ASSOCIATION
Tax-exempt · MAKAWAO, HI 96768
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $127,042 | $88,658 | $38,384 | $1,103,438 | $0 | $1,103,438 |
| December 31, 2023 | 990 | $211,800 | $71,419 | $140,381 | $1,065,054 | $0 | $1,065,054 |
| December 31, 2022 | 990 | $161,780 | $55,291 | $106,489 | $924,673 | $0 | $924,673 |
| December 31, 2021 | 990 | $95,400 | $67,715 | $27,685 | $818,184 | $0 | $818,184 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,300
- Program service revenue
- $72,140
- Investment income
- $47,865
- Net gain from sales of assets
- $10,246
- Net income from fundraising events
- $2,737
- Other revenue
- $2,737
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,043
- Depreciation
- $447
- Program services (functional)
- $88,658
Balance sheet and other
- Total assets, start of year
- $1,065,054
- Total assets, end of year
- $1,103,438
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,103,438
- Land, buildings and equipment
- $223,844
- Publicly traded securities
- $605,534
- Net assets without donor restrictions
- $1,103,438
- Gross receipts
- $131,668
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1949
- 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 |
|---|---|---|---|
| Camille Lyons | President/Secretary Trustee or director, Officer | 2 | $0 |
| Mark Walker | Treasurer Trustee or director, Officer | 1 | $0 |
| Sarah Bredhoff | Trustee Trustee or director | 0.25 | $0 |
| R Clay Sutherland | Trustee Trustee or director | 0.25 | $0 |
| Jacob Kama Cook | Trustee Trustee or director | 0.25 | $0 |
| Wendy Peterson | Trustee Trustee or director | 0.25 | $0 |
| Jeremy C Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Paricia Mazingo | Trustee Trustee or director | 0.25 | $0 |
| Susan Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Anders Lyons | Trustee Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Camille Lyons | President/Secretary Trustee or director, Officer | 2 | $0 |
| Mark Walker | Treasurer Trustee or director, Officer | 1 | $0 |
| Sarah Bredhoff | Trustee Trustee or director | 0.25 | $0 |
| R Clay Sutherland | Trustee Trustee or director | 0.25 | $0 |
| Jacob Kama Cook | Trustee Trustee or director | 0.25 | $0 |
| Wendy Peterson | Trustee Trustee or director | 0.25 | $0 |
| Jeremy C Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Paricia Mazingo | Trustee Trustee or director | 0.25 | $0 |
| Susan Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Anders Lyons | Trustee Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2022: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Camille Lyons | President/Secretary Trustee or director, Officer | 2 | $0 |
| Mark Walker | Treasurer Trustee or director, Officer | 1 | $0 |
| Rick Gannon | Trustee Trustee or director | 0.25 | $0 |
| Sarah Bredhoff | Trustee Trustee or director | 0.25 | $0 |
| R Clay Sutherland | Trustee Trustee or director | 0.25 | $0 |
| Jacob Kama Cook | Trustee Trustee or director | 0.25 | $0 |
| Wendy Peterson | Trustee Trustee or director | 0.25 | $0 |
| Frances Cameron Ort | Trustee Trustee or director | 0.25 | $0 |
| Jeremy C Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Paricia Mazingo | Trustee Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2021: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Camille Lyons | President/Secretary Trustee or director, Officer | 2 | $0 |
| Mark Walker | Treasurer Trustee or director, Officer | 1 | $0 |
| Rick Gannon | Trustee Trustee or director | 0.25 | $0 |
| Sarah Bredhoff | Trustee Trustee or director | 0.25 | $0 |
| R Clay Sutherland | Trustee Trustee or director | 0.25 | $0 |
| Jacob Kama Cook | Trustee Trustee or director | 0.25 | $0 |
| Wendy Peterson | Trustee Trustee or director | 0.25 | $0 |
| Don Cameron | Trustee Trustee or director | 0.25 | $0 |
| Frances Cameron Ort | Trustee Trustee or director | 0.25 | $0 |
| Jeremy C Baldwin | Trustee Trustee or director | 0.25 | $0 |
| Paricia Mazingo | Trustee Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 175, MAKAWAO, HI 96768-0175
- Principal officer (990 for 2024)
- Mark Walker, 420 Waipoli Rd, Kula, HI 96790
- Signed the 990
- Mark Walker, Treasurer
- Phone
- (808) 878-1700
- Return prepared by
- Daniel J Gray CPA Inc
Mission
Maintain the grounds of cemeteries in Makawao, Hawaii.
Program accomplishments
- Maintenance of cemetery properties.Expenses $88,658
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
- 99-0073510
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,103,438
- Income (IRS master file)
- $131,668
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $127,042 | $88,658 | $1,103,438 | XML |
| 990 | December 2023 | $211,800 | $71,419 | $1,065,054 | XML |
| 990 | December 2022 | $161,780 | $55,291 | $924,673 | XML |
| 990 | December 2021 | $95,400 | $67,715 | $818,184 | XML |
| 990 | December 2020 | – | – | – | 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 99-0073510).
Questions about MAKAWAO CEMETERY ASSOCIATION
- What is the EIN of MAKAWAO CEMETERY ASSOCIATION?
- The employer identification number (EIN) of MAKAWAO CEMETERY ASSOCIATION is 99-0073510.
- Is MAKAWAO CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1976.
- Are donations to MAKAWAO 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 MAKAWAO 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 MAKAWAO 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 MAKAWAO 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 MAKAWAO CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names Mark Walker.
- Who are the officers and directors of MAKAWAO CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does MAKAWAO CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $127,042, expenses of $88,658 and total assets of $1,103,438 at year end.
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