Civic Intelligence

Highland Cemetery Association

990 • Fiscal year 2019 • EIN 45-0249896

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 22, 2020

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

(701) 252-3951

Siviq Scores

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

Liabilities / Assets

74th percentile

0.00x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Net Margin

64th percentile

30%

Higher net margin than 64% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Asset Growth

75th percentile

8.9%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

24%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$557,246

Up $45,573 (+8.9%) from 2018

Net Assets

Up

$556,253

Up $45,696 (+9.0%) from 2018

Liabilities

Down

$993

Down $123 (-11%) from 2018

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin64th percentile

Revenue

Up

$150,936

Up $29,008 (+24%) from 2018

Expenses

Down

$105,239

Down $18,420 (-15%) from 2018

Net Income

Up

$45,697

Up $47,428 (+2740%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2019

Assets$557,246
Liabilities$993
Net Assets$556,253
Open 2019 Filing

Operations Trend

Revenue Growth73rd 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

2019

Revenue$150,936
Expenses$105,239
Net Income$45,697
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 22, 2020
Return Version
2019v5.0
Gross Receipts
$150,936
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$510,557$556,253▲ $45,696
Cash and Non-Interest-Bearing Accounts$388,680$448,780▲ $60,100
Land, Buildings, and Equipment, Net$122,435$107,908▼ $14,527
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$511,673$557,246▲ $45,573
Other Assets Total$558$558→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,116$993▼ $123
Total Liabilities$1,116$993▼ $123
Net Assets / Fund Balance
Total Net Assets Fund Balance$510,557$556,253▲ $45,696
Total Liabilities and Net Assets / Fund Balance$511,673$557,246▲ $45,573

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,669$167,316$214,985
Buildings$60,239$47,799$108,038
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Robert N ScherbenskePresident
Aldon KollmanBoard Member
Don GuthmillerBoard Member
Eugene SandBoard Member
Mike WilliamsBoard Member
Robert WhitneyBoard Member
Tom LindbergSecretary
James BoatmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$121,570
Investment Income
$6,376
Other Revenue
$22,990
Change in Net Assets
$45,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,712
Salaries, Compensation, and Employee Benefits$52,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$45,955
Depreciation Depletion---$18,058
All Other Expenses---$7,525
Payroll Taxes---$6,572
Occupancy---$4,826
Other Expenses---$2,960
Insurance---$2,611
Fees for Services Accounting---$2,033
Office Expenses---$1,907
Total Functional Expenses$0$0$0$105,239
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
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
7012523951
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
2020-01-22
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
6
Volunteers
0

Preparer

Firm
Tax Forward
Address
P O BOX 492, JAMESTOWN, ND 58402-0492
Preparer
James Boatman
Phone
7012522080
Raw XML Appendix342 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/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0511673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0557246
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd058401
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT N SCHERBENSKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07012523951
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0450249896
ReturnHeader/Filer/PhoneNum07012523951
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ReturnHeader/Filer/USAddress/CityNm0JAMESTOWN
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.163.152.233
ReturnHeader/FilingSecurityInformation/IPDt02020-01-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:14:05
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/PreparationDt02020-01-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES BOATMAN
ReturnHeader/ReturnTs02020-01-30T16:22:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$557,246
Liabilities
$993
Net assets
$556,253
Revenue
$150,936
Expenses
$105,239
Net income
$45,697
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