Civic Intelligence

Highland Cemetery Association

990EZ • Fiscal year 2017 • EIN 48-0261345

Jan 01, 2017 to Dec 31, 2017 • Filed on May 07, 2018

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

28th percentile

-12%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$48,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 36.3% of source-year revenue.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Asset Growth

11th percentile

-7.4%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

40th percentile

-0.7%

Faster revenue growth than 40% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$208,088

Down $16,567 (-7.4%) from 2016

Net Assets

Down

$208,088

Down $16,442 (-7.3%) from 2016

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin28th percentile

Revenue

Down

$132,360

Down $936 (-0.7%) from 2016

Expenses

Up

$148,801

Up $11,656 (+8.5%) from 2016

Net Income

Down

-$16,441

Down $12,592 (-327%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2017

Assets$208,088
Liabilities-
Net Assets$208,088
Open 2017 Filing

Operations Trend

Revenue Growth40th 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

2017

Revenue$132,360
Expenses$148,801
Net Income-$16,441
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 7, 2018
Return Version
2017v2.3
Gross Receipts
$132,360
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--
PAULA HANSONDirector-$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
2018-05-07
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 1,083 total 1,083”

Form 990-ez, Part I, Line 16

“Expenses supplies 305 software charges 476 bank charges 10 insurance 9,125 foreign taxes 80 fuel 2,257 maintenance & repairs 762 tree removal 4,350 truck registration 105 annual report 40 non-investment depreciation 8,741 total 26,251”

Form 990-ez, Part II, Line 24

“Accounts receivable 13,756 18,534 equipment 207,168 207,168 less accumulated depreciation 109,925 118,666 total 110,999 107,036”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 126 0”

Form 990-ez, Part III, Line 31

“Provided and maintained burial grounds for the community”

Raw XML Appendix133 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/BOYAmt042095
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt057331
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16441
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08466
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0224655
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0208088
IRS990EZ/GrossReceiptsAmt0132360
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt023179
IRS990EZ/LandAndBuildingsGrp/BOYAmt071561
IRS990EZ/LandAndBuildingsGrp/EOYAmt071561
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0224529
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0208088
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0224529
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0208088
IRS990EZ/OccupancyRentUtltsAndMaintAmt07154
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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/PersonNm4PAULA HANSON
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/BOYAmt0110999
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0107036
IRS990EZ/OtherExpensesTotalAmt026251
IRS990EZ/OtherRevenueTotalAmt01083
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt0265
IRS990EZ/ProgramServiceRevenueAmt050767
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/SalariesOtherCompEmplBnftAmt0106665
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0126
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0148801
IRS990EZ/TotalRevenueAmt0132360
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HIGHLAND CEMETERY ASSOC TR 1,083 TOTAL 1,083
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES SUPPLIES 305 SOFTWARE CHARGES 476 BANK CHARGES 10 INSURANCE 9,125 FOREIGN TAXES 80 FUEL 2,257 MAINTENANCE & REPAIRS 762 TREE REMOVAL 4,350 TRUCK REGISTRATION 105 ANNUAL REPORT 40 NON-INVESTMENT DEPRECIATION 8,741 TOTAL 26,251
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 13,756 18,534 EQUIPMENT 207,168 207,168 LESS ACCUMULATED DEPRECIATION 109,925 118,666 TOTAL 110,999 107,036
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 126 0
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0K C GOREHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-07
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/AtSubmissionCreationDeviceId045E859579D235099797C2829F05D4FE7DFFF4FF6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06E9F428E2D34B9033604C478D6A5B33DEF313AE3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-05-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:44:52
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/PreparationDt02018-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0H CALVIN POTTBERG CPA
ReturnHeader/ReturnTs02018-05-07T10:44:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$208,088
Liabilities
-
Net assets
$208,088
Revenue
$132,360
Expenses
$148,801
Net income
-$16,441
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
2017Detailed filing. Detailed filing data is available for this year.$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