Civic Intelligence

Highland Cemetery Association

990 • Fiscal year 2017 • EIN 45-0249896

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 25, 2018

Organization ProfileN/A
PO Box 825Jamestown, ND 58402-0825

(701) 252-2080

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.00x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

66th percentile

32%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

85th percentile

11%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$514,537

Up $49,341 (+11%) from 2016

Net Assets

Up

$512,287

Up $48,985 (+11%) from 2016

Liabilities

Up

$2,250

Up $356 (+19%) from 2016

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin66th percentile

Revenue

Down

$151,963

Down $43,331 (-22%) from 2016

Expenses

Down

$102,978

Down $6,661 (-6.1%) from 2016

Net Income

Down

$48,985

Down $36,670 (-43%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2011: $362,657Liabilities 2011: $1,058Net Assets 2011: $361,5992011Assets 2012: $375,342Liabilities 2012: $1,090Net Assets 2012: $374,2522012Assets 2013: $379,593Liabilities 2013: $02013Assets 2014: $395,930Liabilities 2014: $1,749Net Assets 2014: $394,1812014Assets 2015: $378,616Liabilities 2015: $984Net Assets 2015: $377,6322015Assets 2016: $465,196Liabilities 2016: $1,894Net Assets 2016: $463,3022016Assets 2017: $514,537Liabilities 2017: $2,250Net Assets 2017: $512,2872017Assets 2018: $511,673Liabilities 2018: $1,116Net Assets 2018: $510,5572018Assets 2019: $557,246Liabilities 2019: $993Net Assets 2019: $556,2532019Assets 2020: $705,642Liabilities 2020: $1,758Net Assets 2020: $703,8842020Assets 2021: $797,595Liabilities 2021: $1,256Net Assets 2021: $796,3392021Assets 2022: $801,642Liabilities 2022: $2,606Net Assets 2022: $799,0362022Assets 2023: $877,445Liabilities 2023: $584Net Assets 2023: $876,8612023Assets 2024: $946,675Liabilities 2024: -$1,553Net Assets 2024: $948,2282024Assets 2025: $1,009,796Liabilities 2025: $1,630Net Assets 2025: $1,008,1662025

Highlighted filing

2017

Assets$514,537
Liabilities$2,250
Net Assets$512,287
Open 2017 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $95,816Expenses 2011: $82,835Net Income 2011: $12,9812011Expenses 2012: $77,0612012Revenue 2013: $83,103Expenses 2013: $79,731Net Income 2013: $3,3722013Revenue 2014: $96,811Expenses 2014: $82,223Net Income 2014: $14,5882014Revenue 2015: $87,236Expenses 2015: $103,785Net Income 2015: -$16,5492015Revenue 2016: $195,294Expenses 2016: $109,639Net Income 2016: $85,6552016Revenue 2017: $151,963Expenses 2017: $102,978Net Income 2017: $48,9852017Revenue 2018: $121,928Expenses 2018: $123,659Net Income 2018: -$1,7312018Revenue 2019: $150,936Expenses 2019: $105,239Net Income 2019: $45,6972019Revenue 2020: $214,660Expenses 2020: $95,814Net Income 2020: $118,8462020Revenue 2021: $175,544Expenses 2021: $83,088Net Income 2021: $92,4562021Revenue 2022: $184,275Expenses 2022: $118,099Net Income 2022: $66,1762022Revenue 2023: $177,479Expenses 2023: $122,408Net Income 2023: $55,0712023Revenue 2024: $202,943Expenses 2024: $141,057Net Income 2024: $61,8862024Revenue 2025: $210,491Expenses 2025: $191,897Net Income 2025: $18,5942025

Highlighted filing

2017

Revenue$151,963
Expenses$102,978
Net Income$48,985
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 25, 2018
Return Version
2017v2.2
Gross Receipts
$151,963
Mission and Program Overview

Mission

To provide burial lots, perpetual care, cremation services, vaults and realted services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$463,302$512,287▲ $48,985
Cash and Non-Interest-Bearing Accounts$352,212$397,037▲ $44,825
Land, Buildings, and Equipment, Net$112,558$116,942▲ $4,384
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$465,196$514,537▲ $49,341
Other Assets Total$426$558▲ $132
Liabilities
Accounts Payable and Accrued Expenses$1,894$2,250▲ $356
Total Liabilities$1,894$2,250▲ $356
Net Assets / Fund Balance
Total Net Assets Fund Balance$463,302$512,287▲ $48,985
Total Liabilities and Net Assets / Fund Balance$465,196$514,537▲ $49,341

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,436$139,893$189,329
Buildings$67,506$40,532$108,038
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Robert N ScherbenskePresident
Harold BenschVice President
Aldon KollmanBoard Member
Don GuthmillerBoard Member
George BarronBoard Member
Harold LarawayBoard Member
Mike WilliamsBoard Member
Tom LindbergSecretary
James BoatmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,000
Program Service Revenue
$120,630
Investment Income
$0
Other Revenue
$24,333
All Other Contributions
$7,000
Change in Net Assets
$48,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,109
Salaries, Compensation, and Employee Benefits$50,869
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,847--$43,847
Depreciation Depletion---$17,793
Occupancy$9,538--$9,538
Payroll Taxes$7,022--$7,022
All Other Expenses$5,038--$5,038
Insurance$2,598--$2,598
Other Expenses$2,055--$2,055
Office Expenses$1,468--$1,468
Fees for Services Accounting$350--$350
Total Functional Expenses$85,185$0$0$102,978
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Copies distributed and approved at duly called board of directors meeting”

Form 990, Part VI, Section C, line 19

“Governing documents and financial statements are made available to the public upon request to the executive director.”

Filing and Contact Details

Filer

Filer Name
Highland Cemetery Association
EIN
45-0249896
Phone
7012522080
Address
PO BOX 825, JAMESTOWN, ND 58402-0825
Doing Business As
Highland Home Cemetery

Signing Officer

Name
Robert N Scherbenske
Title
President
Phone
7012523951
Signed
2018-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert N Scherbenske
Formed
1916
Legal Domicile
Nd
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
5

Preparer

Firm
Tax Forward
Address
P O BOX 492, JAMESTOWN, ND 58402-0492
Preparer
James Boatman
Phone
7012522080
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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/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085185
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102978
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01894
IRS990/TotalLiabilitiesEOYAmt02250
IRS990/TotalLiabilitiesGrp/BOYAmt01894
IRS990/TotalLiabilitiesGrp/EOYAmt02250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0463302
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0512287
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0730
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0730
IRS990/TotalProgramServiceExpensesAmt0102978
IRS990/TotalProgramServiceRevenueAmt0120630
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144963
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151963
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465196
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0514537
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT N SCHERBENSKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07012523951
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-25
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.163.152.233
ReturnHeader/FilingSecurityInformation/IPDt02018-04-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:46:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263360213
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX FORWARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 492
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JAMESTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0584020492
ReturnHeader/PreparerPersonGrp/PhoneNum07012522080
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES BOATMAN
ReturnHeader/ReturnTs02018-04-25T13:16:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$514,537
Liabilities
$2,250
Net assets
$512,287
Revenue
$151,963
Expenses
$102,978
Net income
$48,985
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.21$0.19$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.20$0.14$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.18$0.12$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.18$0.12$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.18$0.08$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.70$0.21$0.10$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.15$0.11$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.12$0.12$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.15$0.10$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.46$0.20$0.11$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.09$0.10$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.39$0.10$0.08$0.01
2013Summary only. Only limited summary data is available for this year.$0.38$0.00$0.08$0.08$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.37$0.08
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$0.36$0.10$0.08$0.01