HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC (EIN 426064743) - 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

1933

Legal Domicile

Principal Officer

IOWA STATE BANK

Phone

5152468240

Tax Period

2025-01-01 to 2025-12-31

HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC, founded in 1933, is a small nonprofit that reported $258K in total revenue in fiscal year 2025. Revenue fell 35% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $106K, a strong 41% operating margin.

Mission

TO PROVIDE FUNDS FOR CEMETERY MAINTENANCE

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $87,163

Investment Income $170,615

Other Revenue $0

TOTAL REVENUE $257,778

Expense Breakdown

Grants Paid $137,718

Salaries & Benefits $10,302

Fundraising Expenses $0

Program Expenses $151,662

Other Expenses $3,642

TOTAL EXPENSES $151,662

Year-over-Year Comparison

	2025	2024	Change
Revenue	$257,778	$394,112	-0.3%
Expenses	$151,662	$396,322	-0.6%
Net Income	$106,116	$-2,210	-49.0%

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

N/A

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
IOWA STATE BANK	Trustee	1.00		$10,302	$0	$10,302
SCOTT HRUSKA	Director	0.00	Director	$0	$0	$0
STEVE BEAVER	Director	0.00	Director	$0	$0	$0
NANCY LUNDSTROM	Director	0.00	Director	$0	$0	$0
LAVONA WEBB	Director	0.00	Director	$0	$0	$0
MARK ADAMS	Secretary	0.00	Officer	$0	$0	$0
KIRK HARTUNG	Vice President	0.00	Officer	$0	$0	$0
ROBERT MYERS	Treasurer	0.00	Officer	$0	$0	$0
TIFFANY CLOUSE	President	0.00	Officer	$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
2025	$257,778	$151,662	$3,000,945	$106,116
2024	No data	No data	No data	No data
2023	$231,043	$86,046	$2,896,561	$144,997
2022	$196,539	$87,489	$2,752,425	$109,050
2021	$275,073	$11,367	$2,644,955	$263,706
2020	$172,649	$115,799	$2,381,249	$56,850
2019	$191,052	$129,282	$2,324,399	$61,770
2018	$144,127	$25,938	$2,262,629	$118,189

HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC