Civic Intelligence

Highland Cemetery Association

EIN 48-0261345 • 501(c)13 • Junction City, KS

Profile

Provided and maintained burial grounds for the community

703 W AshJunction City, KS 66441

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.01x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.01x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-4.9%

Higher net margin than 35% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-4.5%

Faster asset growth than 21% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

1.7%

Faster revenue growth than 48% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$154,893

Down $7,316 (-4.5%) from 2023

Liabilities

Down

$1,821

Down $436 (-19%) from 2023

Net Assets

Down

$153,072

Down $6,880 (-4.3%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin35th percentile

Revenue

Up

$139,588

Up $2,282 (+1.7%) from 2023

Expenses

Up

$146,468

Up $4,222 (+3.0%) from 2023

Net Income

Down

-$6,880

Down $1,940 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$400K$300K$200K$100K$0Assets 2010: $307,420Liabilities 2010: $49Net Assets 2010: $307,3712010Assets 2011: $306,926Liabilities 2011: $2,002Net Assets 2011: $304,9242011Assets 2012: $317,103Liabilities 2012: $02012Assets 2013: $276,051Liabilities 2013: $167Net Assets 2013: $275,8842013Assets 2014: $238,845Liabilities 2014: $199Net Assets 2014: $238,6462014Assets 2015: $228,514Liabilities 2015: $135Net Assets 2015: $228,3792015Assets 2016: $224,655Liabilities 2016: $125Net Assets 2016: $224,5302016Assets 2017: $208,088Net Assets 2017: $208,0882017Assets 2018: $192,612Net Assets 2018: $192,6122018Assets 2019: $210,994Liabilities 2019: $2,062Net Assets 2019: $208,9322019Assets 2020: $220,678Liabilities 2020: $2,107Net Assets 2020: $218,5712020Assets 2021: $184,139Liabilities 2021: $2,091Net Assets 2021: $182,0482021Assets 2022: $166,999Liabilities 2022: $2,106Net Assets 2022: $164,8932022Assets 2023: $162,209Liabilities 2023: $2,257Net Assets 2023: $159,9522023Assets 2024: $154,893Liabilities 2024: $1,821Net Assets 2024: $153,0722024

Highlighted filing

2024

Assets$154,893
Liabilities$1,821
Net Assets$153,072
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$200K$100K$0-$100KRevenue 2010: $159,766Expenses 2010: $155,960Net Income 2010: $3,8062010Revenue 2011: $158,455Expenses 2011: $160,902Net Income 2011: -$2,4472011Revenue 2012: $163,452Expenses 2012: $151,271Net Income 2012: $12,1812012Revenue 2013: $141,978Expenses 2013: $183,197Net Income 2013: -$41,2192013Revenue 2014: $132,815Expenses 2014: $170,053Net Income 2014: -$37,2382014Revenue 2015: $139,589Expenses 2015: $149,858Net Income 2015: -$10,2692015Revenue 2016: $133,296Expenses 2016: $137,145Net Income 2016: -$3,8492016Revenue 2017: $132,360Expenses 2017: $148,801Net Income 2017: -$16,4412017Revenue 2018: $126,448Expenses 2018: $141,923Net Income 2018: -$15,4752018Revenue 2019: $163,702Expenses 2019: $147,383Net Income 2019: $16,3192019Revenue 2020: $156,332Expenses 2020: $146,694Net Income 2020: $9,6382020Revenue 2021: $122,532Expenses 2021: $132,653Net Income 2021: -$10,1212021Revenue 2022: $130,510Expenses 2022: $147,665Net Income 2022: -$17,1552022Revenue 2023: $137,306Expenses 2023: $142,246Net Income 2023: -$4,9402023Revenue 2024: $139,588Expenses 2024: $146,468Net Income 2024: -$6,8802024

Highlighted filing

2024

Revenue$139,588
Expenses$146,468
Net Income-$6,880
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$154,893
Liabilities
$1,821
Net assets
$153,072
Revenue
$139,588
Expenses
$146,468
Net income
-$6,880
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.02$1.53$1.40$1.46$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.02$1.60$1.37$1.42$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.02$1.65$1.31$1.48$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$1.23$1.33$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.02$2.19$1.56$1.47$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.02$2.09$1.64$1.47$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$1.93$1.26$1.42$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$2.08$1.32$1.49$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.00$2.25$1.33$1.37$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.00$2.28$1.40$1.50$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$1.33$1.70$0.37
2013Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$1.42$1.83$0.41
2012Summary only. Only limited summary data is available for this year.$3.17$0.00$1.63$1.51$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.02$3.05$1.58$1.61$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.00$3.07$1.60$1.56$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$141,193
Mission and Program Overview

Mission

Provided and maintained burial grounds for the community

Program Services

DescriptionGrantsExpenses
PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY--
PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DENNIS WESTOVERPresident-$0--
DAVID EASTERLINGVice Preside-$0--
HOWARD H CAMMARNSecretary/Tr-$0--
PAULA HANSONDirector-$0--
LARRY DACUSDirector-$0--
JACKIE MCDONALDDirector-$0--
HOWARD H CAMMARNCFO-$0--
RICHARD MATHISDirector-$0--
LISA OSBOURNDirector-$0--
Filing and Contact Details

Filer

Filer Name
Highland Cemetery Association
EIN
48-0261345
Phone
7852386431
Address
703 W ASH, JUNCTION CITY, KS 66441

Signing Officer

Name
Howard H Cammarn
Title
Secretary/treasurer
Phone
7852386431
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Dibben & Martin Accounting LLC
Address
1824 WOLF RD, JUNCTION CITY, KS 66441-7801
Preparer
Joshua Martin
Phone
7853044505
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Highland cemetery assoc tr 1,058 deed transfers 195 ks burial lot fee 60 total 1,313”

Form 990-ez, Part I, Line 16

“Expenses bank fees 20 insurance 1,290 fuel 3,137 maintenance & repairs 1,789 truck registration 267 equipment expense 460 lot refunds 553 non-investment depreciation 4,883 total 12,399”

Form 990-ez, Part II, Line 24

“Accounts receivable 32,478 43,746 equipment 216,158 207,568 less accumulated depreciation 171,953 169,451 total 76,683 81,863”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,257 1,821”

Form 990-ez, Part III, Line 31

“Provided and maintained burial grounds for the community”

Raw XML Appendix145 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HOWARD H CAMMARN
IRS990EZ/BooksInCareOfDetail/PhoneNum07852386431
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0703 WEST ASH
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JUNCTION CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd066441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013965
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01469
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt060422
IRS990EZ/CostOrOtherBasisExpenseSaleAmt01605
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6880
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt010585
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0162209
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0154893
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-805
IRS990EZ/GrossReceiptsAmt0141193
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt032260
IRS990EZ/LandAndBuildingsGrp/BOYAmt071561
IRS990EZ/LandAndBuildingsGrp/EOYAmt071561
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0159952
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0153072
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0159952
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0153072
IRS990EZ/OccupancyRentUtltsAndMaintAmt07780
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DENNIS WESTOVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID EASTERLING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HOWARD H CAMMARN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAULA HANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LARRY DACUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JACKIE MCDONALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6HOWARD H CAMMARN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7RICHARD MATHIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8LISA OSBOURN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt076683
IRS990EZ/OtherAssetsTotalDetail/EOYAmt081863
IRS990EZ/OtherExpensesTotalAmt012399
IRS990EZ/OtherRevenueTotalAmt01313
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt0141
IRS990EZ/ProgramServiceRevenueAmt046398
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0115563
IRS990EZ/SaleOfAssetsGrossAmt0800
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02257
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01821
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0146468
IRS990EZ/TotalRevenueAmt0139588
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HIGHLAND CEMETERY ASSOC TR 1,058 DEED TRANSFERS 195 KS BURIAL LOT FEE 60 TOTAL 1,313
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK FEES 20 INSURANCE 1,290 FUEL 3,137 MAINTENANCE & REPAIRS 1,789 TRUCK REGISTRATION 267 EQUIPMENT EXPENSE 460 LOT REFUNDS 553 NON-INVESTMENT DEPRECIATION 4,883 TOTAL 12,399
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 32,478 43,746 EQUIPMENT 216,158 207,568 LESS ACCUMULATED DEPRECIATION 171,953 169,451 TOTAL 76,683 81,863
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,257 1,821
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD H CAMMARN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07852386431
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0480261345
ReturnHeader/Filer/PhoneNum07852386431
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 W ASH
ReturnHeader/Filer/USAddress/CityNm0JUNCTION CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833325386
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIBBEN & MARTIN ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01824 WOLF RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JUNCTION CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0664417801
ReturnHeader/PreparerPersonGrp/PhoneNum07853044505
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA MARTIN
ReturnHeader/ReturnTs02025-11-14T20:21:21-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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