Civic Intelligence

Highland Cemetery Trust Corporation

EIN 62-1443657 • 501(c)13 • Sparta, TN

Profile

Sell cemtery lots for upkeep of cemetery

P O Box 6356Sparta, TN 38583

none

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2018

Net Margin

11th percentile

-64%

Higher net margin than 11% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2018

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 2018

Asset Growth

23rd percentile

-3.7%

Faster asset growth than 23% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-39%

Faster revenue growth than 14% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$191,539

Down $7,305 (-3.7%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$191,539

Down $7,305 (-3.7%) from 2017

Operations
Liabilities / Revenue76th percentileNet Margin11th percentile

Revenue

Down

$11,425

Down $7,390 (-39%) from 2017

Expenses

Up

$18,730

Up $150 (+0.8%) from 2017

Net Income

Down

-$7,305

Down $7,540 (-3209%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$300K$200K$100K$0Assets 2012: $199,446Liabilities 2012: $02012Assets 2013: $213,286Liabilities 2013: $0Net Assets 2013: $213,2862013Assets 2014: $207,822Liabilities 2014: $0Net Assets 2014: $207,8222014Assets 2015: $224,941Liabilities 2015: $0Net Assets 2015: $224,9412015Assets 2016: $198,609Liabilities 2016: $0Net Assets 2016: $198,6092016Assets 2017: $198,844Liabilities 2017: $0Net Assets 2017: $198,8442017Assets 2018: $191,539Liabilities 2018: $0Net Assets 2018: $191,5392018

Highlighted filing

2018

Assets$191,539
Liabilities$0
Net Assets$191,539
Open 2018 Filing

Operations Trend

Revenue Growth14th percentile

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

$40K$20K$0-$20KRevenue 2012: $37,682Expenses 2012: $17,614Net Income 2012: $20,0682012Revenue 2013: $32,244Expenses 2013: $18,404Net Income 2013: $13,8402013Revenue 2014: $12,367Expenses 2014: $17,831Net Income 2014: -$5,4642014Revenue 2015: $17,934Expenses 2015: $815Net Income 2015: $17,1192015Revenue 2016: $11,775Expenses 2016: $21,023Net Income 2016: -$9,2482016Revenue 2017: $18,815Expenses 2017: $18,580Net Income 2017: $2352017Revenue 2018: $11,425Expenses 2018: $18,730Net Income 2018: -$7,3052018

Highlighted filing

2018

Revenue$11,425
Expenses$18,730
Net Income-$7,305
Open 2018 Filing

Filings

Most recent year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$191,539
Liabilities
$0
Net assets
$191,539
Revenue
$11,425
Expenses
$18,730
Net income
-$7,305
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.11$0.19$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.19$0.19$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.12$0.21$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.18$0.01$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.12$0.18$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.32$0.18$0.14
2012Summary only. Only limited summary data is available for this year.$1.99$0.00$0.38$0.18$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 30, 2019
Return Version
2018v3.1
Gross Receipts
$11,425
Mission and Program Overview

Mission

Sell cemtery lots for upkeep of cemetery

Program Services

DescriptionGrantsExpenses
MONIES RECEIVED FROM GRAVE SALES AND DONATIONS BY INDIVIDUALS PAID FOR THE UPKEEP OF THE CEMETERY--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN KNOWLESSecretary-$0--
DANIEL MACK JOHNSONTreasurer-$0--
LYNN MITCHELLVice Chairman Board-$0--
WILLIAM D MITCHELLChairman Of The Board-$0--
TONY PARKERDirector-$0--
DEE HARRISDirector-$0--
Filing and Contact Details

Filer

Filer Name
Highland Cemetery Trust Corporation
EIN
62-1443657
Address
P O BOX 6356, SPARTA, TN 38583

Signing Officer

Name
John Knowles
Title
Secretary
Phone
9318362261
Signed
2019-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Payne Income Tax & Bookkeeping
Address
1 EAST WALL STREET, SPARTA, TN 38583
Preparer
Bettye Ruth Payne
Phone
9318373255
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountdonations to cemetery 956”

Description of other expenses Part I line 16

“Description amountstate of tennessee 20”

Raw XML Appendix158 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/PersonNm0JOHN KNOWLES
IRS990EZ/BooksInCareOfDetail/PhoneNum09318362324
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 6356
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPARTA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038583
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0198844
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0191539
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7305
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02064
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0198844
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0191539
IRS990EZ/GrossProfitLossSlsOfInvntryAmt09600
IRS990EZ/GrossReceiptsAmt011425
IRS990EZ/GrossSalesOfInventoryAmt09600
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0869
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0198844
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0191539
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0198844
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0191539
IRS990EZ/OccupancyRentUtltsAndMaintAmt0422
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN KNOWLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DANIEL MACK JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LYNN MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLIAM D MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TONY PARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DEE HARRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIRMAN BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CHAIRMAN OF THE BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt020
IRS990EZ/OtherRevenueTotalAmt0956
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SELL CEMTERY LOTS FOR UPKEEP OF CEMETERY
IRS990EZ/PrintingPublicationsPostageAmt074
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MONIES RECEIVED FROM GRAVE SALES AND DONATIONS BY INDIVIDUALS PAID FOR THE UPKEEP OF THE CEMETERY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt016150
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018730
IRS990EZ/TotalRevenueAmt011425
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NONE
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt08515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt021248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0869
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0850
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01441
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0851
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0637
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04648
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt046420
IRS990ScheduleA/PublicSupportCY170Pct00.82050
IRS990ScheduleA/PublicSupportPY170Pct00.89850
IRS990ScheduleA/PublicSupportTotal170Amt021248
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0956
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04145
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021248
IRS990ScheduleA/TotalSupportAmt025896
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDONATIONS TO CEMETERY 956
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTSTATE OF TENNESSEE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KNOWLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09318362261
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND CEMETERY TRUST CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0621443657
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 6356
ReturnHeader/Filer/USAddress/CityNm0SPARTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038583
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D0D5ED9B98680BAE8014F84356F8982CE872CA68
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0D5ED9B98680BAE8014F84356F8982CE872CA68
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06223852019294jnqqtn4
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-10-21
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.189.242.110
ReturnHeader/FilingSecurityInformation/IPDt02019-10-21
ReturnHeader/FilingSecurityInformation/IPTm017:50:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203741058
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAYNE INCOME TAX & BOOKKEEPING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 EAST WALL STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPARTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038583
ReturnHeader/PreparerPersonGrp/PhoneNum09318373255
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BETTYE RUTH PAYNE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-21T17:49:19-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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