2024-11-15T14:35:17-06:00 2023-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2023-01-01 420309460 HIGHLAND PERPETUAL MAINTENANCE SOCIETY D/B/A HIGHLAND MEMORY GARDENS CEMETERY HIGH 5152892230 1 NE 60TH AVENUE DES MOINES IA 50313 MATTHEW PUGH CEMETERY DIRECTOR 5152892230 2024-11-15 1 0 DAVID ELLIS P01306431 5152258400 2023 2024-10-15 13:58:12Z LUCAS BERRY 1 NE 60TH AVENUE DES MOINES IA 50313 2176926 0 X HIGHLANDMEMORYGARDENS.COM X 1929 IA AS A PERPETUAL CARE CEMETERY ASSOCIATION WE ARE DEDICATED TO HELPING FAMILIES, BOTH AT-NEED AND THROUGH PREARRANGEMENT, WITH THE PURCHASE OF HUMAN BURIAL RIGHTS, GRAVE OPENING AND CLOSING SERVICES AND BURIAL RELATED MERCHANDISE SUCH AS VAULTS AND MEMORIAL GRAVE MARKERS, AS WELL AS PROVIDING ONGOING PERPETUAL CARE AND MAINTENANCE OF THE CEMETERY GROUNDS, BUILDINGS AND FEATURES. 9 9 16 0 0 0 0 12806 0 0 248863 289628 661854 841421 910717 1143855 0 0 0 0 644561 729801 0 0 0 132651 143507 777212 873308 133505 270547 7709614 8710092 1580772 2250427 6128842 6459665 X AS A PERPETUAL CARE CEMETERY ASSOCIATION WE ARE DEDICATED TO HELPING FAMILIES, BOTH AT-NEED AND THROUGH PREARRANGEMENT, WITH THE PURCHASE OF HUMAN BURIAL RIGHTS, GRAVE OPENING AND CLOSING SERVICES, AND BURIAL RELATED MERCHANDISE SUCH AS VAULTS AND MEMORIAL GRAVE MARKERS AS WELL AS PROVIDING ONGOING PERPETUAL CARE AND MAINTENANCE OF THE CEMETERY GROUNDS, BUILDINGS AND FEATURES. 0 0 AS A PERPETUAL CARE CEMETERY ASSOCIATION WE ARE HELPING FAMILIES BOTH AT-NEED AND THROUGH PREARRANGEMENT WITH THE PURCHASE OF HUMAN BURIAL RIGHTS, GRAVE OPENING AND CLOSING SERVICES AND BURIAL RELATED MERCHANDISE SUCH AS VAULTS AND MEMORIAL GRAVE MARKERS AS WELL AS PROVIDING ONGOING PERPETUAL CARE AND MAINTENANCE OF THE CEMETERY GROUNDS, BUILDINGS AND FEATURES. 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 16 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUCAS BERRY 5152892230 1 NE 60TH AVENUE DES MOINES IA 50313 ROGER HILL PRESIDENT 1.00 X X 0 0 0 KIRK HARTUNG VICE PRESIDENT 1.00 X X 0 0 0 MARK R ADAMS SECRETARY 1.00 X X 0 0 0 ROBERT MYERS TREASURER 1.00 X X 0 0 0 STEVE BEAVER MEMBER 1.00 X 0 0 0 NANCY LUNDSTROM MEMBER 1.00 X 0 0 0 ANN THYE MEMBER 1.00 X 0 0 0 LAVONA WEBB MEMBER 1.00 X 0 0 0 TIFFANY CLOUSE MEMBER 1.00 X 0 0 0 MATTHEW PUGH CEMETERY DIRECTOR 40.00 X 46804 0 5488 46804 0 5488 0 0 0 0 0 12806 12806 266970 266970 675 0 675 675 675 632986 610328 22658 22658 22658 1260177 422743 837434 837434 MISCELLANEOUS INCOME 900099 3312 3312 3312 1143855 863404 0 267645 52292 565933 15863 44279 51434 8688 8440 19781 11642 5641 36631 32540 UTILITIES 15016 REAL ESTATE TAXES 5128 873308 200 200 149139 121218 361503 351828 2402141 608302 1172134 1793839 6026638 6443007 0 0 7709614 8710092 1576843 1555604 3929 694823 1580772 2250427 X 0 0 0 0 6128842 6459665 6128842 6459665 7709614 8710092 270547 60276 0 X 0 0 0 978749 978749 1065471 414379 651092 357921 193923 163998 1793839 MONEY MARKET FUNDS 502940 F CORPORATE BONDS 4096265 F COMMON STOCK 1843802 F 6443007 STATE OF IOWA PRE-NEED FEE 2524 STATE OF IOWA- DEED FEE 1764 LONG TERM NOTE PAYABLE 690535 694823 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A LOT OWNERS ARE MEMBERS OF THE CEMETERY ASSOCIATION AND AS SUCH ARE ENTITLED TO VOTING RIGHTS OF 1/4 VOTE PER SPACE OWNED TO ANNUALLY ELECT MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B LOT OWNERS APPROVE THE ANNUAL ELECTION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ANY ISSUES THAT WOULD RESULT IN A CONFLICT OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE GENERAL MANAGER IS ANNUALLY REVIEWED BY THE PERSONNEL COMMITTEE. MANY FACTORS ARE CONSIDERED OF WHICH BUDGETARY CONDITIONS, WORK ACCOMPLISHMENTS AND CHANGES TO THE CONSUMER PRICE INDEX-URBAN ARE ALL CONSIDERED. PERIODICALLY, THE COMMITTEE WILL REVIEW COMPARABLE PAY DATA FOR THE INDUSTRY AND PAY DATA AS PROVIDED BY THE STATE OF IOWA. RECOMMENDATIONS FROM THE PERSONNEL COMMITTEE ARE THEN MADE TO THE BOARD OF DIRECTORS FOR DELIBERATION AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 WOULD BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 WE DO NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, YET WE DO SO FOR THE MEMBERS OF OUR CEMETERY ASSOCIATION.