Highland Memorial Cemetery (EIN 237102047) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1964

Legal Domicile

Principal Officer

Timothy Bell

Phone

9378661735

Tax Period

2024-01-01 to 2024-12-31

Highland Memorial Cemetery, founded in 1964, is a small nonprofit that reported $276K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $54K, a strong 20% operating margin.

Mission

Sale/Maintenance of perpetual care cemetery grounds.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $105,661

Investment Income $81,490

Other Revenue $88,712

TOTAL REVENUE $275,863

Expense Breakdown

Grants Paid $0

Salaries & Benefits $123,061

Fundraising Expenses $0

Program Expenses $221,412

Other Expenses $98,351

TOTAL EXPENSES $221,412

Year-over-Year Comparison

	2024	2023	Change
Revenue	$275,863	$243,215	+0.1%
Expenses	$221,412	$213,119	+0.0%
Net Income	$54,451	$30,096	+0.8%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

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

$108,554

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Robert Bell	Trustee	5.00	Officer	$0	$0	$0
Timothy Bell	President	5.00	Officer	$34,476	$0	$34,476
Gregory Bell	Secretery/Treasurer	5.00	Officer	$9,588	$0	$9,588
Doug Hibberd	Vice President	40.00	Officer	$64,490	$0	$64,490

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	$275,863	$221,412	$2,111,187	$54,451
2023	$243,215	$213,119	$2,037,601	$30,096
2022	$235,178	$145,960	$1,594,543	$89,218
2021	$298,321	$167,425	$1,737,495	$130,896
2020	$232,004	$140,957	$1,567,748	$91,047
2019	$168,767	$147,313	$1,362,805	$21,454
2018	$153,415	$156,117	$1,200,098	$-2,702

Highland Memorial Cemetery