Civic Intelligence

Highland Memorial Park

EIN 05-0156850 • 501(c)13 • Johnston, RI

Profile

To provide a place for eternal rest by selling plats, lots, and crypts, and for providing perpetual maintenance of the burial property.

1 Rhode Island AvenueJohnston, RI 02919

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.32x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

15%

Higher net margin than 41% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$130,527

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Asset Growth

50th percentile

6.5%

Faster asset growth than 50% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-12%

Faster revenue growth than 15% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,860,796

Up $417,228 (+6.5%) from 2023

Liabilities

Up

$471,633

Up $12,883 (+2.8%) from 2023

Net Assets

Up

$6,389,163

Up $404,345 (+6.8%) from 2023

Revenue

Down

$1,460,907

Down $204,057 (-12%) from 2023

Expenses

Down

$1,237,697

Down $3,511 (-0.3%) from 2023

Net Income

Down

$223,210

Down $200,546 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,479,000Liabilities 2010: $1,687,837Net Assets 2010: $4,791,1632010Assets 2011: $6,102,601Liabilities 2011: $1,604,148Net Assets 2011: $4,498,4532011Assets 2012: $5,005,923Liabilities 2012: $428,819Net Assets 2012: $4,577,1042012Assets 2013: $5,034,680Liabilities 2013: $432,809Net Assets 2013: $4,601,8712013Assets 2014: $4,918,108Liabilities 2014: $404,115Net Assets 2014: $4,513,9932014Assets 2015: $4,844,563Liabilities 2015: $402,017Net Assets 2015: $4,442,5462015Assets 2016: $4,980,731Liabilities 2016: $410,593Net Assets 2016: $4,570,1382016Assets 2017: $5,245,272Liabilities 2017: $447,066Net Assets 2017: $4,798,2062017Assets 2018: $5,013,799Liabilities 2018: $434,415Net Assets 2018: $4,579,3842018Assets 2019: $5,546,541Liabilities 2019: $411,719Net Assets 2019: $5,134,8222019Assets 2020: $5,909,319Liabilities 2020: $426,070Net Assets 2020: $5,483,2492020Assets 2021: $6,789,887Liabilities 2021: $484,834Net Assets 2021: $6,305,0532021Assets 2022: $5,949,890Liabilities 2022: $497,110Net Assets 2022: $5,452,7802022Assets 2023: $6,443,568Liabilities 2023: $458,750Net Assets 2023: $5,984,8182023Assets 2024: $6,860,796Liabilities 2024: $471,633Net Assets 2024: $6,389,1632024

Highlighted filing

2024

Assets$6,860,796
Liabilities$471,633
Net Assets$6,389,163

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $983,9792010Expenses 2011: $917,2072011Expenses 2012: $897,9392012Revenue 2013: $817,767Expenses 2013: $923,910Net Income 2013: -$106,1432013Revenue 2014: $856,696Expenses 2014: $875,207Net Income 2014: -$18,5112014Revenue 2015: $988,235Expenses 2015: $902,403Net Income 2015: $85,8322015Revenue 2016: $966,338Expenses 2016: $929,954Net Income 2016: $36,3842016Revenue 2017: $1,043,607Expenses 2017: $934,076Net Income 2017: $109,5312017Revenue 2018: $1,070,322Expenses 2018: $992,757Net Income 2018: $77,5652018Revenue 2019: $1,085,632Expenses 2019: $1,045,629Net Income 2019: $40,0032019Revenue 2020: $1,049,613Expenses 2020: $1,053,824Net Income 2020: -$4,2112020Revenue 2021: $1,383,793Expenses 2021: $1,046,190Net Income 2021: $337,6032021Revenue 2022: $1,008,962Expenses 2022: $1,171,062Net Income 2022: -$162,1002022Revenue 2023: $1,664,964Expenses 2023: $1,241,208Net Income 2023: $423,7562023Revenue 2024: $1,460,907Expenses 2024: $1,237,697Net Income 2024: $223,2102024

Highlighted filing

2024

Revenue$1,460,907
Expenses$1,237,697
Net Income$223,210

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$0.47$6.39$1.46$1.24$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.44$0.46$5.98$1.66$1.24$0.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$0.50$5.45$1.01$1.17$0.16
2021Detailed filing. Detailed filing data is available for this year.$6.79$0.48$6.31$1.38$1.05$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.43$5.48$1.05$1.05$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.55$0.41$5.13$1.09$1.05$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$0.43$4.58$1.07$0.99$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.45$4.80$1.04$0.93$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.41$4.57$0.97$0.93$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.84$0.40$4.44$0.99$0.90$0.09
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.92$0.40$4.51$0.86$0.88$0.02
2013Detailed filing. Detailed filing data is available for this year.$5.03$0.43$4.60$0.82$0.92$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.43$4.58$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$1.60$4.50$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$1.69$4.79$0.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$2,265,321
Mission and Program Overview

Mission

To provide a place for eternal rest by selling plats, lots, and crypts, and for providing perpetual maintenance of the burial property.

To provide a place for eternal rest by selling plats, lots and crypts and for perpetual maintenance of the property

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,339,892$4,741,980▲ $402,088
Land, Buildings, and Equipment, Net$814,477$803,514▼ $10,963
Inventories for Sale or Use$744,355$712,223▼ $32,132
Accounts Receivable$438,113$439,210▲ $1,097
Cash and Non-Interest-Bearing Accounts$54,762$111,055▲ $56,293
Prepaid Expenses and Deferred Charges$18,101$18,946▲ $845
Savings and Temporary Cash Investments$92$92→ $0
Total Assets$6,443,568$6,860,796▲ $417,228
Other Assets Total$33,776$33,776→ $0
Liabilities
Accounts Payable and Accrued Expenses$413,005$443,613▲ $30,608
Mortgage Notes Payable Secured by Investment Property$45,745$28,020▼ $17,725
Total Liabilities$458,750$471,633▲ $12,883
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,984,818$6,389,163▲ $404,345
Total Net Assets Fund Balance$5,984,818$6,389,163▲ $404,345
Total Liabilities and Net Assets / Fund Balance$6,443,568$6,860,796▲ $417,228

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$338,167$918,416$1,256,583
Equipment$99,132$860,918$960,050
Buildings$77,691$211,634$289,325
Land$288,524-$288,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph R SwiftPresident and DirectorPT$122,024$8,503$130,527

Board Members and Trustees

NameTitle
Linda AbatecolaChairpeson of Board
Barry L YeawDirector
Paula CorsiDirector
Theodore RichardDirector
Russell BrushSecretary
Robert J CivettiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$240,340
Other Revenue
$1,220,567
Change in Net Assets
$223,210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$856,329
Other Expenses$381,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$607,364
Current Officers, Directors, Trustees, and Key Employees---$122,024
Insurance---$77,480
Payroll Taxes---$60,621
Other Employee Benefits---$57,157
Depreciation Depletion---$53,177
All Other Expenses---$46,268
Fees for Service Investment Mgmnt Fees---$29,019
Other Expenses---$27,755
Office Expenses---$16,805
Advertising---$14,912
Information Technology---$11,277
Pension Plan Contributions---$9,163
Fees for Services Other---$6,760
Fees for Services Accounting---$1,625
Interest---$1,326
Total Functional Expenses$0$0$0$1,237,697
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two of the members on the board are siblings.

Form 990, Part VI, Section B, Line 11B

The organization does not currently have a policy requiring the form 990 to be reviewed by all officers and directors prior to it being filed. However, the return is reviewed and approved by the president of the organization and is made available to the entire board. The return is available for review by the board and members of the public by contacting the administrative offices.

Form 990, Part VI, Section B, Line 15A

The board of directors did a national search when they hired the president of the corporation. At that time a study was done to determine the compensation. The president's salary is determined by the board of directors on an annual basis as part of the budget process.

Form 990, Part VI, Section C, Line 19

All documents of the organizations policies and procedures can be obtained at the administrative offices located at 1 rhode island avenue, johnston, ri 02919. Documents are available for public inspection at the administrative offices along with copies of the annual tax return (form 990).

Filing and Contact Details

Filer

Filer Name
Highland Memorial Park
EIN
05-0156850
Phone
4012319120
Address
1 RHODE ISLAND AVENUE, JOHNSTON, RI 02919

Signing Officer

Name
Joseph R Swift
Title
President
Phone
4012319120
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph R Swift
Formed
1931
Legal Domicile
Ri
Voting Board Members
7
Independent Board Members
6
Employees
19
Volunteers
7

Preparer

Firm
Robert J Civetti CPA LLC
Address
PO BOX 19263, JOHNSTON, RI 02919
Preparer
Robert J Civetti CPA
Phone
4012651041
Raw XML Appendix331 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/TotalAmt014912
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0678901
IRS990/PYOtherExpensesAmt0421627
IRS990/PYOtherRevenueAmt0986063
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0423756
IRS990/PYSalariesCompEmpBnftPaidAmt0819581
IRS990/PYTotalExpensesAmt01241208
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01664964
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0223210
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt092
IRS990/SavingsAndTempCashInvstGrp/EOYAmt092
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt077691
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0211634
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0289325
IRS990ScheduleD/EquipmentGrp/BookValueAmt099132
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0860918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0960050
IRS990ScheduleD/LandGrp/BookValueAmt0288524
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0288524
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0338167
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0918416
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01256583
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0803514
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE MEMBERS ON THE BOARD ARE SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT CURRENTLY HAVE A POLICY REQUIRING THE FORM 990 TO BE REVIEWED BY ALL OFFICERS AND DIRECTORS PRIOR TO IT BEING FILED. HOWEVER, THE RETURN IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE ORGANIZATION AND IS MADE AVAILABLE TO THE ENTIRE BOARD. THE RETURN IS AVAILABLE FOR REVIEW BY THE BOARD AND MEMBERS OF THE PUBLIC BY CONTACTING THE ADMINISTRATIVE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DID A NATIONAL SEARCH WHEN THEY HIRED THE PRESIDENT OF THE CORPORATION. AT THAT TIME A STUDY WAS DONE TO DETERMINE THE COMPENSATION. THE PRESIDENT'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS AS PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS OF THE ORGANIZATIONS POLICIES AND PROCEDURES CAN BE OBTAINED AT THE ADMINISTRATIVE OFFICES LOCATED AT 1 RHODE ISLAND AVENUE, JOHNSTON, RI 02919. DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ADMINISTRATIVE OFFICES ALONG WITH COPIES OF THE ANNUAL TAX RETURN (FORM 990).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06443568
IRS990/TotalAssetsEOYAmt06860796
IRS990/TotalAssetsGrp/BOYAmt06443568
IRS990/TotalAssetsGrp/EOYAmt06860796
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/TotalAmt01237697
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0458750
IRS990/TotalLiabilitiesEOYAmt0471633
IRS990/TotalLiabilitiesGrp/BOYAmt0458750
IRS990/TotalLiabilitiesGrp/EOYAmt0471633
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05984818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06389163
IRS990/TotalOtherCompensationAmt08503
IRS990/TotalReportableCompFromOrgAmt0122024
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01460907
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01460907
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06443568
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06860796
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 RHODE ISLAND AVENUE
IRS990/USAddress/CityNm0JOHNSTON
IRS990/USAddress/StateAbbreviationCd0RI
IRS990/USAddress/ZIPCd002919
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH R SWIFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04012319120
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND MEMORIAL PARK
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0050156850
ReturnHeader/Filer/PhoneNum04012319120
ReturnHeader/Filer/USAddress/AddressLine1Txt01 RHODE ISLAND AVENUE
ReturnHeader/Filer/USAddress/CityNm0JOHNSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0RI
ReturnHeader/Filer/USAddress/ZIPCd002919
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472989624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT J CIVETTI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 19263
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOHNSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002919
ReturnHeader/PreparerPersonGrp/PhoneNum04012651041
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT J CIVETTI CPA
ReturnHeader/ReturnTs02025-11-17T07:10:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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