Civic Intelligence

Highland Cemetery Association

990EZ • Fiscal year 2016 • EIN 48-0261345

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

Organization ProfileN/A
703 W AshJunction City, KS 66441

(785) 238-6431

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.00x

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

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-2.9%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Top Officer Pay

99th percentile

$48,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 36.0% of source-year revenue.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

28th percentile

-1.7%

Faster asset growth than 28% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

-4.5%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$224,655

Down $3,859 (-1.7%) from 2015

Net Assets

Down

$224,530

Down $3,849 (-1.7%) from 2015

Liabilities

Down

$125

Down $10 (-7.4%) from 2015

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin38th percentile

Revenue

Down

$133,296

Down $6,293 (-4.5%) from 2015

Expenses

Down

$137,145

Down $12,713 (-8.5%) from 2015

Net Income

Up

-$3,849

Up $6,420 (+63%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$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

2016

Assets$224,655
Liabilities$125
Net Assets$224,530
Open 2016 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$133,296
Expenses$137,145
Net Income-$3,849
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$133,296
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 Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
K C GOREHAMCFOFT$48,000-$48,000
DENNIS WESTOVERPresident-$0--
SCOTT BROWNVice Preside-$0--
K C GOREHAMSecretary/TrPT$0--
SHIRLEY LEEDirector-$0--
RANDY HELDSTABDirector-$0--
LARRY DACUSDirector-$0--
PEGGY BENNETTDirector-$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
K C Goreham
Title
Secretary/treasurer
Signed
2017-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Pottberg Gassman & Hoffman Chtd
Address
816 N WASHINGTON ST, JUNCTION CITY, KS 66441-2447
Preparer
H Calvin Pottberg CPA
Phone
7852385166
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Highland cemetery assoc tr 992 total 992”

Form 990-ez, Part I, Line 16

“Expenses supplies 550 insurance 6,871 foreign taxes 152 fuel 1,962 maintenance & repairs 1,319 truck registration 98 annual report 40 penalty 31 non-investment depreciation 9,515 total 20,538”

Form 990-ez, Part II, Line 24

“Accounts receivable 10,183 13,756 equipment 207,168 207,168 less accumulated depreciation 100,409 109,925 total 116,942 110,999”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 136 125”

Form 990-ez, Part III, Line 31

“Provided and maintained burial grounds for the community”

Raw XML Appendix137 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/PersonNm0K C GOREHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum07852386431
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0703 WEST ASH
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JUNCTION CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd066441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040012
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt042095
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt061137
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3849
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06880
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0228515
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0224655
IRS990EZ/GrossReceiptsAmt0133296
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt020594
IRS990EZ/LandAndBuildingsGrp/BOYAmt071561
IRS990EZ/LandAndBuildingsGrp/EOYAmt071561
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0228379
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0224530
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0228379
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0224530
IRS990EZ/OccupancyRentUtltsAndMaintAmt08850
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt640.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt648000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DENNIS WESTOVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SCOTT BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2K C GOREHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHIRLEY LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RANDY HELDSTAB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LARRY DACUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6K C GOREHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7PEGGY BENNETT
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/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0116942
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0110999
IRS990EZ/OtherExpensesTotalAmt020538
IRS990EZ/OtherRevenueTotalAmt0992
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt0230
IRS990EZ/ProgramServiceRevenueAmt050573
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/SalariesOtherCompEmplBnftAmt0100647
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0136
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0125
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0137145
IRS990EZ/TotalRevenueAmt0133296
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 992 TOTAL 992
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES SUPPLIES 550 INSURANCE 6,871 FOREIGN TAXES 152 FUEL 1,962 MAINTENANCE & REPAIRS 1,319 TRUCK REGISTRATION 98 ANNUAL REPORT 40 PENALTY 31 NON-INVESTMENT DEPRECIATION 9,515 TOTAL 20,538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 10,183 13,756 EQUIPMENT 207,168 207,168 LESS ACCUMULATED DEPRECIATION 100,409 109,925 TOTAL 116,942 110,999
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 136 125
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0K C GOREHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0480261345
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 W ASH
ReturnHeader/Filer/USAddress/CityNm0JUNCTION CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066441
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02B8C93D922C4DF1CD5B09BFE3ACBC95D8EFE7CC5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03FA6B1F2686BB45C3826A88A5968E42EF562B40E
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481026411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POTTBERG GASSMAN & HOFFMAN CHTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0816 N WASHINGTON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JUNCTION CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0664412447
ReturnHeader/PreparerPersonGrp/PhoneNum07852385166
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0H CALVIN POTTBERG CPA
ReturnHeader/ReturnTs02017-05-09T14:08:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$224,655
Liabilities
$125
Net assets
$224,530
Revenue
$133,296
Expenses
$137,145
Net income
-$3,849
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
2016Detailed filing. Detailed filing data is available for this year.$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