Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 11.5% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$395,930
Up $16,337 (+4.3%) from 2013
Net Assets
$394,181
No earlier filing loaded for comparison.
Liabilities
Up$1,749
Up $1,749 from 2013
Revenue
Up$96,811
Up $13,708 (+16%) from 2013
Expenses
Up$82,223
Up $2,492 (+3.1%) from 2013
Net Income
Up$14,588
Up $11,216 (+333%) from 2013
To provide burial lots, perpetual care, cremation services, vaults and realted services.
To provide burial lots, perpetual care, cremation services, vaults and related services.
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAUTLS AND RELATED SERVICES | $0 | $82,224 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DON GUTHMILLER | Board Member | PT | $11,180 | - | $11,180 |
| HAROLD LARAWAY | Secretary | PT | $7,500 | - | $7,500 |
| GEORGE BARRON | Board Member | - | $0 | - | - |
| TOM LINDBERG | Board Member | - | $0 | - | - |
| MIKE WILLIAMS | Board Member | - | $0 | - | - |
| ALDON KOLLMAN | Board Member | - | $0 | - | - |
| ROBERT N SCHERBENSKE | President | PT | $0 | - | - |
| HAROLD BENSCH | Vice President | - | $0 | - | - |
| JAMES BOATMAN | Treasurer | - | $0 | - | - |
“Description: INVESTMENT INCOME. Amount: 3736.”
“Description: OTHER INCOME. Amount: 425.”
“Description: Depreciation. Amount: 12521. Description: Other Expenses. Amount: 10362. Total to Form 990-EZ, line 14: 22883.”
“Description: PAYROLL TAXES. Amount: 4039. Description: WATER LINE AND WELLS. Amount: 1345. Description: CEMETERY MAINTENANCE. Amount: 3539. Description: EQUIPMENT REPAIRS. Amount: 5538. Description: GASOLINE. Amount: 3731. Description: INSURANCE. Amount: 1586. Description: OFFICE EXPENSE. Amount: 795. Description: LICENSE. Amount: 175. Description: REFUNDS. Amount: 450. Description: MISCELLANEOUS. Amount: 219. Description: CREMATION SUPPLIES. Amount: 705. Description: CREMATION MAINTENANCE. Amount: 91. Description: CREMATION FREIGHT. Amount: 200. Total to Form 990-EZ, line 16: 22413.”
“Description: ASSIGNED PATRONAGE. Beg. of Year Amount: 0. End of Year Amount: 275. Description: Other Depreciable Assets. Beg. of Year Amount: 54764. End of Year Amount: 50616.”
“Description: PAYROLL LIABILITIES. Beg. of Year Amount: 0. End of Year Amount: 1749.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES BOATMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7012522080 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 400 2ND AVE SW |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JAMESTOWN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 58401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 324829 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 345039 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 640 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14588 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1050 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 379593 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 395930 |
| IRS990EZ/GrossReceiptsAmt | 0 | 96811 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3736 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 379593 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 394181 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 379593 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 394181 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 22883 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 11180 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 7500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GEORGE BARRON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TOM LINDBERG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DON GUTHMILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MIKE WILLIAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ALDON KOLLMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROBERT N SCHERBENSKE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | HAROLD BENSCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JAMES BOATMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | HAROLD LARAWAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 54764 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 50891 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 22413 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 425 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAULTS AND RELATED SERVICES. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 92010 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAUTLS AND RELATED SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 82224 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 35877 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1749 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 82223 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 82224 |
| IRS990EZ/TotalRevenueAmt | 0 | 96811 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: INVESTMENT INCOME. Amount: 3736. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: OTHER INCOME. Amount: 425. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Depreciation. Amount: 12521. Description: Other Expenses. Amount: 10362. Total to Form 990-EZ, line 14: 22883. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: PAYROLL TAXES. Amount: 4039. Description: WATER LINE AND WELLS. Amount: 1345. Description: CEMETERY MAINTENANCE. Amount: 3539. Description: EQUIPMENT REPAIRS. Amount: 5538. Description: GASOLINE. Amount: 3731. Description: INSURANCE. Amount: 1586. Description: OFFICE EXPENSE. Amount: 795. Description: LICENSE. Amount: 175. Description: REFUNDS. Amount: 450. Description: MISCELLANEOUS. Amount: 219. Description: CREMATION SUPPLIES. Amount: 705. Description: CREMATION MAINTENANCE. Amount: 91. Description: CREMATION FREIGHT. Amount: 200. Total to Form 990-EZ, line 16: 22413. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: ASSIGNED PATRONAGE. Beg. of Year Amount: 0. End of Year Amount: 275. Description: Other Depreciable Assets. Beg. of Year Amount: 54764. End of Year Amount: 50616. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description: PAYROLL LIABILITIES. Beg. of Year Amount: 0. End of Year Amount: 1749. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 8 - Other Revenue |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES A BOATMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7012523951 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-04-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HIGHLAND CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 450249896 |
| ReturnHeader/Filer/PhoneNum | 0 | 7012523951 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 223 3RD AVE SW |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JAMESTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 58401 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263360213 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAX FORWARD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 492 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | JAMESTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 584020492 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7012522080 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-04-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES BOATMAN |
| ReturnHeader/ReturnTs | 0 | 2015-04-29T14:49:05-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.