HIGHLAND CEMETERY ASSOCIATION (EIN 381245454) - 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

Principal Officer

REX RICHIE

Phone

7344829490

Tax Period

2023-01-01 to 2023-12-31

HIGHLAND CEMETERY ASSOCIATION is a small nonprofit that reported $832K in total revenue in fiscal year 2023. Revenue surged 164% from the prior year, signaling strong growth momentum. The organization ran a surplus of $385K, a strong 46% operating margin.

Mission

PROVISION OF BURIAL PLOTS & SERVICES

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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 $12,801

Program Service Revenue $97,422

Investment Income $564,291

Other Revenue $157,689

TOTAL REVENUE $832,203

Expense Breakdown

Grants Paid $0

Salaries & Benefits $158,990

Fundraising Expenses $0

Other Expenses $287,954

TOTAL EXPENSES $446,944

Year-over-Year Comparison

	2023	2022	Change
Revenue	$832,203	$315,795	+1.6%
Expenses	$446,944	$341,828	+0.3%
Net Income	$385,259	$-26,033	-15.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REX RICHIE	PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVID NICKERSON	TREASURER	1.00	Officer Director	$0	$0	$0
ANNIE SOMERVILLE	SECRETARY	1.00	Officer Director	$0	$0	$0
MARY SEELHORST	TRUSTEE	1.00	Director	$0	$0	$0
STEVEN JENTZEN	TRUSTEE	1.00	Director	$0	$0	$0
JON R ICHESCO	TRUSTEE	1.00	Director	$0	$0	$0
GREG DODD	TRUSTEE	1.00	Director	$0	$0	$0
ALICE CALDER	TRUSTEE	1.00	Director	$0	$0	$0
BARRY C LARUE	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
RICHARD ROBB	TRUSTEE	1.00	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	No data	No data	No data	No data
2023	$832,203	$446,944	$2,943,021	$385,259
2022	$315,795	$341,828	$2,540,145	$-26,033
2021	$407,094	$264,497	$1,504,823	$142,597
2020	$363,399	$221,942	$1,371,555	$141,457
2019	$338,001	$219,164	$1,246,586	$118,837

HIGHLAND CEMETERY ASSOCIATION