HIGHLAND VIEW CEMETERY CORP (EIN 110879060) - 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

1908

Legal Domicile

Principal Officer

MARK STEMPA

Phone

7188211061

Tax Period

2023-12-01 to 2024-11-30

HIGHLAND VIEW CEMETERY CORP, founded in 1908, is a community nonprofit that reported $2.8M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.6M, a strong 56% operating margin.

Mission

TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF PLOT OWNERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $559,786

Investment Income $2,133,021

Other Revenue $113,667

TOTAL REVENUE $2,806,474

Expense Breakdown

Grants Paid $0

Salaries & Benefits $435,541

Fundraising Expenses $0

Other Expenses $792,818

TOTAL EXPENSES $1,228,359

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,806,474	$2,496,647	+0.1%
Expenses	$1,228,359	$1,258,436	0.0%
Net Income	$1,578,115	$1,238,211	+0.3%

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

$163,045

Total Directors

$81,893

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARVIN FREIMAN	PRES/DIR	1.00	Officer Director	$13,750	$0	$13,750
MARK STEMPA	TREAS/DIR/CONSULTANT	12.00	Officer Director	$28,000	$0	$28,000
ANDREW MUHLSTOCK	DIRECTOR	0.10	Director	$10,000	$0	$10,000
ADAM GINSBERG	DIRECTOR	0.10	Director	$10,000	$0	$10,000
MATTHEW STEMPA	DIRECTOR	0.10	Director	$10,000	$0	$10,000
RICHARD FREIMAN	VICE PRESIDENT/DIRECTOR	1.00	Officer Director	$10,143	$0	$10,143
JOHN KUROC	PRESIDENT/SUPERINTENDENT	40.00	Officer	$102,999	$8,153	$111,152

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	$2,806,474	$1,228,359	$29,327,088	$1,578,115
2023	$2,496,647	$1,258,436	$27,746,966	$1,238,211
2022	$2,221,816	$1,168,968	$26,520,267	$1,052,848
2021	$3,412,685	$1,173,396	$25,478,133	$2,239,289
2020	$1,794,854	$1,117,502	$23,220,228	$677,352
2019	$1,397,705	$1,109,525	$22,555,710	$288,180
2018	$1,492,923	$1,064,725	$22,260,621	$428,198

HIGHLAND VIEW CEMETERY CORP