Civic Intelligence

Highland Memorial Cemetery

EIN 23-7102047 • 501(c)13 • Miamisburg, OH

Profile

Maintenance and sales of perpetual care cemetery grounds.

PO Box 611Miamisburg, OH 45343

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Siviq Scores

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

Liabilities / Assets

94th percentile

0.28x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

2.16x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

20%

Higher net margin than 42% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$64,490

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

3.6%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

13%

Faster revenue growth than 52% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,111,187

Up $73,586 (+3.6%) from 2023

Liabilities

Down

$595,769

Down $51,563 (-8.0%) from 2023

Net Assets

Up

$1,515,418

Up $125,149 (+9.0%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin42nd percentile

Revenue

Up

$275,863

Up $32,648 (+13%) from 2023

Expenses

Up

$221,412

Up $8,293 (+3.9%) from 2023

Net Income

Up

$54,451

Up $24,355 (+81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $798,832Liabilities 2010: $287,999Net Assets 2010: $510,8332010Assets 2011: $819,503Liabilities 2011: $290,854Net Assets 2011: $528,6492011Assets 2012: $905,182Liabilities 2012: $294,602Net Assets 2012: $610,5802012Assets 2013: $1,009,843Liabilities 2013: $309,725Net Assets 2013: $700,1182013Assets 2014: $1,058,203Liabilities 2014: $295,972Net Assets 2014: $762,2312014Assets 2015: $1,118,199Liabilities 2015: $343,030Net Assets 2015: $775,1692015Assets 2016: $1,169,912Liabilities 2016: $340,724Net Assets 2016: $829,1882016Assets 2017: $1,267,449Liabilities 2017: $344,441Net Assets 2017: $923,0082017Assets 2018: $1,200,098Liabilities 2018: $347,833Net Assets 2018: $852,2652018Assets 2019: $1,362,805Liabilities 2019: $352,992Net Assets 2019: $1,009,8132019Assets 2020: $1,567,748Liabilities 2020: $362,461Net Assets 2020: $1,205,2872020Assets 2021: $1,737,495Liabilities 2021: $370,065Net Assets 2021: $1,367,4302021Assets 2022: $1,594,543Liabilities 2022: $372,428Net Assets 2022: $1,222,1152022Assets 2023: $2,037,601Liabilities 2023: $647,332Net Assets 2023: $1,390,2692023Assets 2024: $2,111,187Liabilities 2024: $595,769Net Assets 2024: $1,515,4182024

Highlighted filing

2024

Assets$2,111,187
Liabilities$595,769
Net Assets$1,515,418
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $94,1172010Expenses 2011: $89,8182011Expenses 2012: $103,0852012Revenue 2013: $143,300Expenses 2013: $104,334Net Income 2013: $38,9662013Revenue 2014: $152,547Expenses 2014: $107,196Net Income 2014: $45,3512014Revenue 2015: $156,978Expenses 2015: $110,789Net Income 2015: $46,1892015Revenue 2016: $141,642Expenses 2016: $119,495Net Income 2016: $22,1472016Revenue 2017: $163,604Expenses 2017: $129,453Net Income 2017: $34,1512017Revenue 2018: $153,415Expenses 2018: $156,117Net Income 2018: -$2,7022018Revenue 2019: $168,767Expenses 2019: $147,313Net Income 2019: $21,4542019Revenue 2020: $232,004Expenses 2020: $140,957Net Income 2020: $91,0472020Revenue 2021: $298,321Expenses 2021: $167,425Net Income 2021: $130,8962021Revenue 2022: $235,178Expenses 2022: $145,960Net Income 2022: $89,2182022Revenue 2023: $243,215Expenses 2023: $213,119Net Income 2023: $30,0962023Revenue 2024: $275,863Expenses 2024: $221,412Net Income 2024: $54,4512024

Highlighted filing

2024

Revenue$275,863
Expenses$221,412
Net Income$54,451
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,111,187
Liabilities
$595,769
Net assets
$1,515,418
Revenue
$275,863
Expenses
$221,412
Net income
$54,451
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.11$0.60$1.52$0.28$0.22$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.65$1.39$0.24$0.21$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.37$1.22$0.24$0.15$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.74$0.37$1.37$0.30$0.17$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.36$1.21$0.23$0.14$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.35$1.01$0.17$0.15$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.35$0.85$0.15$0.16$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.27$0.34$0.92$0.16$0.13$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.34$0.83$0.14$0.12$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.34$0.78$0.16$0.11$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.30$0.76$0.15$0.11$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.31$0.70$0.14$0.10$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.29$0.61$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.29$0.53$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.29$0.51$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$578,690
Mission and Program Overview

Mission

Maintenance and sales of perpetual care cemetery grounds.

Sale/Maintenance of perpetual care cemetery grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,328,064$1,440,117▲ $112,053
Inventories for Sale or Use$432,912$421,136▼ $11,776
Loans From Officers Directors$308,480$250,622▼ $57,858
Accounts Receivable$111,172$94,401▼ $16,771
Land, Buildings, and Equipment, Net$101,044$94,230▼ $6,814
Savings and Temporary Cash Investments$54,143$54,731▲ $588
Cash and Non-Interest-Bearing Accounts$10,266$6,572▼ $3,694
Total Assets$2,037,601$2,111,187▲ $73,586
Liabilities
Other Liabilities$328,460$338,870▲ $10,410
Accounts Payable and Accrued Expenses$10,392$6,277▼ $4,115
Total Liabilities$647,332$595,769▼ $51,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,390,269$1,515,418▲ $125,149
Total Net Assets Fund Balance$1,390,269$1,515,418▲ $125,149
Total Liabilities and Net Assets / Fund Balance$2,037,601$2,111,187▲ $73,586

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$52,871$50,796-
Other Land Buildings$31,622$26,758-
Equipment$9,737$81,329-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug HibberdVice PresidentFT$64,490$64,490
Timothy BellPresidentPT$34,476$34,476
Gregory BellSecretery/TreasurerPT$9,588$9,588

Board Members and Trustees

NameTitle
Robert BellTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,661
Investment Income
$81,490
Other Revenue
$88,712
Change in Net Assets
$54,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$123,061
Other Expenses$98,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$108,554
Interest---$22,037
Fees for Services Other---$11,098
All Other Expenses---$10,958
Payroll Taxes---$8,700
Depreciation Depletion---$6,814
Insurance---$6,315
Office Expenses---$4,645
Fees for Services Accounting---$4,300
Other Expenses---$3,745
Pension Plan Contributions---$3,257
Other Employee Benefits---$2,550
Total Functional Expenses$0$0$0$221,412
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$308,480$250,622▼ $57,858
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Perpetual Care Fund$338,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“Family relationship between: Tim Bell (President), Gregory Bell(Secretery/Treasurer), and Robert Bell (Trustee).”

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

“Draft of 990 is reviewed and approved by board members before filing.”

Form 990, Part VI, Section B, line 12C

“All trustees and employees acknowledge in writing he/she has been provided with and has read of copy of the Conflict of Interest Policy. Annually, trustees and employees complete a disclosure form identifying any relationships, positions or circumstances he/she believes could contribute to a Conflict of Interest.”

Form 990, Part VI, Section C, line 19

“Copies of the governing documents and financial statements are located at Highland Cemetery and the public can make an appointment to review the documents.”

Filing and Contact Details

Filer

Filer Name
Highland Memorial Cemetery
EIN
23-7102047
Phone
9378661735
Address
PO Box 611, Miamisburg, OH 45343

Signing Officer

Name
Gregory Bell
Title
Treasurer
Phone
9378661735
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Bell
Formed
1964
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
0
Employees
3
Volunteers
0

Preparer

Firm
Flagel Huber Flagel
Address
1061 S Dorset Road, Troy, OH 45373
Preparer
Derek S Koester
Phone
9373393118
Raw XML Appendix318 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.

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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family relationship between: Tim Bell (President), Gregory Bell(Secretery/Treasurer), and Robert Bell (Trustee).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Draft of 990 is reviewed and approved by board members before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All trustees and employees acknowledge in writing he/she has been provided with and has read of copy of the Conflict of Interest Policy. Annually, trustees and employees complete a disclosure form identifying any relationships, positions or circumstances he/she believes could contribute to a Conflict of Interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copies of the governing documents and financial statements are located at Highland Cemetery and the public can make an appointment to review the documents.
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 12c
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/TotalAssetsBOYAmt02037601
IRS990/TotalAssetsEOYAmt02111187
IRS990/TotalAssetsGrp/BOYAmt02037601
IRS990/TotalAssetsGrp/EOYAmt02111187
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221412
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0647332
IRS990/TotalLiabilitiesEOYAmt0595769
IRS990/TotalLiabilitiesGrp/BOYAmt0647332
IRS990/TotalLiabilitiesGrp/EOYAmt0595769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01390269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01515418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0221412
IRS990/TotalProgramServiceRevenueAmt0105661
IRS990/TotalReportableCompFromOrgAmt0108554
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0275863
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275863
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02037601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02111187
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0747 Mound Rd
IRS990/USAddress/CityNm0Miamisburg
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045342
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Gregory Bell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09378661735
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Highland Memorial Cemetery
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0237102047
ReturnHeader/Filer/PhoneNum09378661735
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 611
ReturnHeader/Filer/USAddress/CityNm0Miamisburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045343
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310796034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Flagel Huber Flagel
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01061 S Dorset Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Troy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045373
ReturnHeader/PreparerPersonGrp/PhoneNum09373393118
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Derek S Koester
ReturnHeader/ReturnTs02025-07-10T11:40:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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