Makawao Cemetery Association (EIN 990073510) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1949

Legal Domicile

Principal Officer

Mark Walker

Phone

8088781700

Tax Period

2024-01-01 to 2024-12-31

Makawao Cemetery Association, founded in 1949, is a small nonprofit that reported $127K in total revenue in fiscal year 2024. Revenue fell 40% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $38K, a strong 30% operating margin.

Mission

Maintain the grounds of cemeteries in Makawao, Hawaii.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,300

Program Service Revenue $72,140

Investment Income $47,865

Other Revenue $2,737

TOTAL REVENUE $127,042

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $88,658

Other Expenses $88,658

TOTAL EXPENSES $88,658

Year-over-Year Comparison

	2024	2023	Change
Revenue	$127,042	$211,800	-0.4%
Expenses	$88,658	$71,419	+0.2%
Net Income	$38,384	$140,381	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Camille Lyons	President/Secretary	2.00	Officer Director	$0	$0	$0
Mark Walker	Treasurer	1.00	Officer Director	$0	$0	$0
Sarah Bredhoff	Trustee	0.25	Director	$0	$0	$0
R Clay Sutherland	Trustee	0.25	Director	$0	$0	$0
Jacob Kama Cook	Trustee	0.25	Director	$0	$0	$0
Wendy Peterson	Trustee	0.25	Director	$0	$0	$0
Jeremy C Baldwin	Trustee	0.25	Director	$0	$0	$0
Paricia Mazingo	Trustee	0.25	Director	$0	$0	$0
Susan Baldwin	Trustee	0.25	Director	$0	$0	$0
Anders Lyons	Trustee	0.25	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$127,042	$88,658	$1,103,438	$38,384
2023	$211,800	$71,419	$1,065,054	$140,381
2022	$161,780	$55,291	$924,673	$106,489
2021	$95,400	$67,715	$818,184	$27,685
2020	$119,915	$57,193	$863,370	$62,722
2019	$81,729	$53,663	$831,816	$28,066

Makawao Cemetery Association