HIGHLAND CEMETERY ASSOCIATION (EIN 450249896) - 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

1916

Legal Domicile

Principal Officer

JAMES A BOATMAN

Phone

7012523951

Tax Period

2025-01-01 to 2025-12-31

HIGHLAND CEMETERY ASSOCIATION, founded in 1916, is a small nonprofit in the Mutual Benefit sector that reported $210K in total revenue in fiscal year 2025. Expenses of $192K left a modest 9% surplus.

Mission

TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAULTS AND REALTED 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $186,214

Investment Income $24,277

Other Revenue $0

TOTAL REVENUE $210,491

Expense Breakdown

Grants Paid $0

Salaries & Benefits $101,554

Fundraising Expenses $0

Program Expenses $191,897

Other Expenses $90,343

TOTAL EXPENSES $191,897

Year-over-Year Comparison

	2025	2024	Change
Revenue	$210,491	$202,943	+0.0%
Expenses	$191,897	$141,057	+0.4%
Net Income	$18,594	$61,886	-0.7%

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
ROBERT N SCHERBENSKE	BOARD MEMBER	5.00	Director	$0	$0	$0
ROBERT WHITNEY	BOARD MEMBER	1.00	Director	$0	$0	$0
DON GUTHMILLER	BOARD MEMBER	1.00	Director	$0	$0	$0
JAMES RITTER	PRESIDENT	1.00	Director	$0	$0	$0
MIKE WILLIAMS	BOARD MEMBER	1.00	Director	$0	$0	$0
DICK LARAWAY	SECRETARY	1.00	Officer	$0	$0	$0
JAMES BOATMAN	TREASURER	2.00	Officer	$0	$0	$0
ALDON KOLLMAN	BOARD MEMBER	1.00	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	$210,491	$191,897	$1,009,796	$18,594
2024	$202,943	$141,057	$946,675	$61,886
2023	$177,479	$122,408	$877,445	$55,071
2022	$184,275	$118,099	$801,642	$66,176
2021	$175,544	$83,088	$797,595	$92,456
2020	$214,660	$95,814	$705,642	$118,846
2019	$150,936	$105,239	$557,246	$45,697
2018	$121,928	$123,659	$511,673	$-1,731

HIGHLAND CEMETERY ASSOCIATION