HIGHLAND PERPETUAL MAINTENANCE (EIN 426064744) - 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

1933

Legal Domicile

Phone

5152468240

Tax Period

2025-01-01 to 2025-12-31

HIGHLAND PERPETUAL MAINTENANCE, founded in 1933, is a micro nonprofit that reported $9K in total revenue in fiscal year 2025. Expenses of $11K exceeded revenue, resulting in a 18% operating deficit.

Mission

TO PROVIDE FUNDS FOR CEMETERY MAINTENANCE

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $9,047

Other Revenue $0

TOTAL REVENUE $9,047

Expense Breakdown

Grants Paid $9,700

Salaries & Benefits $419

Fundraising Expenses $0

Program Expenses $10,699

Other Expenses $580

TOTAL EXPENSES $10,699

Year-over-Year Comparison

	2025	2024	Change
Revenue	$9,047	$9,286	0.0%
Expenses	$10,699	$5,476	+1.0%
Net Income	$-1,652	$3,810	-1.4%

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

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		$419	$0	$419
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	$9,047	$10,699	$109,265	$-1,652
2024	$9,286	$5,476	$111,031	$3,810
2023	$9,713	$16,513	$107,183	$-6,800
2022	$16,458	$4,992	$113,874	$11,466
2021	$3,612	$3,866	$102,544	$-254
2020	$4,270	$8,084	$102,798	$-3,814
2019	$1,659	$9,412	$106,612	$-7,753
2018	$2,040	$7,470	$114,365	$-5,430

HIGHLAND PERPETUAL MAINTENANCE