HIGHLAND MEMORIAL CEMETARY ASSOCIATION (EIN 010428565) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

TIM MICHAUD

Phone

2077994740

Tax Period

2024-01-01 to 2024-12-31

HIGHLAND MEMORIAL CEMETARY ASSOCIATION, founded in 1987, is a micro nonprofit in the Mutual Benefit sector that reported $56K in total revenue in fiscal year 2024. Revenue surged 45% from the prior year, signaling strong growth momentum. Expenses of $51K left a modest 9% surplus.

Mission

HIGHLAND MEMORIAL CEMETERY HONORS THE SACRED TRUST PLACED IN US TO PROVIDE A DIGNIFIED FINAL RESTING PLACE. AS A 501 (C) 13 NONPROFIT ORGANIZATION, WE ARE COMMITTED TO UPHOLDING THE SANCTITY OF OUR GROUNDS, ENSURING RESPECTFUL AND PROPER CARE IN ALL OUR PRACTICES. WE STRIVE TO FOSTER A SERENE ENVIRONMENT THAT RESPECTS THE MEMORIES OF THOSE INTERRED AND SUPPORT THE COMMUNITY IN PRESERVING THESE SACRED CONNECTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,000

Program Service Revenue $5,950

Investment Income $6,631

Other Revenue $33,000

TOTAL REVENUE $55,581

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $50,765

TOTAL EXPENSES $50,765

Year-over-Year Comparison

	2024	2023	Change
Revenue	$55,581	$38,311	+0.5%
Expenses	$50,765	$60,876	-0.2%
Net Income	$4,816	$-22,565	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$20,800

Total Directors

$20,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SWITZER	SUPERINTENDE	40.00	Officer Director	$19,600	$0	$19,600
DIANE MCFADDEN	TREASURER	0.25	Officer Director	$1,200	$0	$1,200
CHRIS COLLINS	DIRECTOR	0.25	Director	$0	$0	$0
DICK CONNOLLY	CLERK	0.25	Officer Director	$0	$0	$0
LEAH DEANS DAVIS	DIRECTOR	0.25	Director	$0	$0	$0
TIM MICHAUD	PRESIDENT	0.25	Officer Director	$0	$0	$0
JOHN PEVERADA	VICE PRESIDE	0.25	Officer Director	$0	$0	$0
JON RUTERBORIES	SECRETARY	0.25	Officer Director	$0	$0	$0
MARY SULLIVAN	DIRECTOR	0.25	Director	$0	$0	$0
JEFF TARLING	DIRECTOR	0.25	Director	$0	$0	$0
JIM WICKHAM	DIRECTOR	0.25	Director	$0	$0	$0
JOHN WILLIS	DIRECTOR	0.25	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$55,581	$50,765	$293,705	$4,816
2023	$38,311	$60,876	$10,962	$-22,565
2022	$437,623	$52,520	$547,620	$385,103

HIGHLAND MEMORIAL CEMETARY ASSOCIATION