LIHUE PUBLIC CEMETERY ASSOCIATION (EIN 990076722) - 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

1911

Legal Domicile

Principal Officer

R Goodale

Phone

8083202107

Tax Period

2023-01-01 to 2023-12-31

LIHUE PUBLIC CEMETERY ASSOCIATION, founded in 1911, is a small nonprofit that reported $315K in total revenue in fiscal year 2023. Revenue fell 77% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $132K, a strong 42% operating margin.

Mission

To maintain a free public cemetery for the people of Kauai.

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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 (2023)

Revenue Breakdown

Contributions & Grants $2,035

Program Service Revenue $0

Investment Income $313,442

Other Revenue $0

TOTAL REVENUE $315,477

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $664

Other Expenses $183,629

TOTAL EXPENSES $183,629

Year-over-Year Comparison

	2023	2022	Change
Revenue	$315,477	$1,380,292	-0.8%
Expenses	$183,629	N/A	N/A
Net Income	$131,848	$1,380,292	-0.9%

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
Owen Ota	President	1.00	Officer Director	$0	$0	$0
M Yamasaki	Vice President	1.00	Officer Director	$0	$0	$0
G Wilcox	Secretary	1.00	Officer Director	$0	$0	$0
R Goodale	Treasurer	1.00	Officer 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	No data	No data	No data	No data
2023	$315,477	$183,629	$10,086,630	$131,848
2022	$1,380,292	$180,716	$9,954,781	$1,199,576
2021	$834,937	$175,152	$8,755,205	$659,785
2020	$587,625	$146,675	$8,095,420	$440,950
2019	$249,030	$125,083	$7,654,470	$123,947
2018	$472,432	$136,915	$7,530,523	$335,517

LIHUE PUBLIC CEMETERY ASSOCIATION