HIGHLAND PERPETUAL MAINTENANCE TRUST (EIN 426083280) - 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

Principal Officer

IOWA STATE BANK

Phone

5152468240

Tax Period

2025-01-01 to 2025-12-31

HIGHLAND PERPETUAL MAINTENANCE TRUST, founded in 1933, is a small nonprofit that reported $549K in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. The organization ran a surplus of $107K, a strong 19% operating margin.

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 $364,145

Investment Income $185,070

Other Revenue $0

TOTAL REVENUE $549,215

Expense Breakdown

Grants Paid $430,160

Salaries & Benefits $11,429

Fundraising Expenses $0

Program Expenses $442,610

Other Expenses $1,021

TOTAL EXPENSES $442,610

Year-over-Year Comparison

	2025	2024	Change
Revenue	$549,215	$589,678	-0.1%
Expenses	$442,610	$415,708	+0.1%
Net Income	$106,605	$173,970	-0.4%

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		$11,429	$0	$11,429
SCOTT HRUSKA	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
STEVE BEAVER	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	$549,215	$442,610	$3,379,075	$106,605
2024	No data	No data	No data	No data
2023	$568,546	$444,190	$3,098,161	$124,356
2022	$561,679	$409,761	$2,974,784	$151,918
2021	$646,412	$473,421	$2,822,866	$172,991
2020	$421,853	$416,588	$2,649,875	$5,265
2019	$413,042	$321,462	$2,644,610	$91,580
2018	$374,374	$347,053	$2,553,030	$27,321

HIGHLAND PERPETUAL MAINTENANCE TRUST