Nonprofit · EIN 23-7102047
HIGHLAND MEMORIAL CEMETERY ASSN
Tax-exempt · MIAMISBURG, OH 45343
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $363,596 | $188,307 | $175,289 | $2,284,466 | $544,588 | $1,739,878 |
| December 31, 2024 | 990 | $275,863 | $221,412 | $54,451 | $2,111,187 | $595,769 | $1,515,418 |
| December 31, 2023 | 990 | $243,215 | $213,119 | $30,096 | $2,037,601 | $647,332 | $1,390,269 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $99,357
- Investment income
- $185,124
- Net gain from sales of assets
- $96,116
- Net income from sales of inventory
- $79,115
- Other revenue
- $79,115
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $88,454
- Salaries, compensation and benefits (total)
- $97,422
- Professional fundraising fees
- $0
- Accounting fees
- $4,620
- Depreciation
- $6,370
Balance sheet and other
- Total assets, start of year
- $2,111,187
- Total assets, end of year
- $2,284,466
- Total liabilities, end of year
- $544,588
- Net assets, end of year
- $1,739,878
- Land, buildings and equipment
- $87,860
- Publicly traded securities
- $1,634,115
- Net assets without donor restrictions
- $1,739,878
- Gross receipts
- $581,243
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1964
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy Bell | President Officer | 5 | $43,929 |
| Gregory Bell | Secretery/Treasurer Officer | 5 | $17,321 |
| Robert Bell | Trustee Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Doug Hibberd | Vice President Officer | 40 | $64,490 |
| Timothy Bell | President Officer | 5 | $34,476 |
| Gregory Bell | Secretery/Treasurer Officer | 5 | $9,588 |
| Robert Bell | Trustee Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Doug Hibberd | Vice President Officer | 40 | $60,796 |
| Timothy Bell | President Officer | 5 | $37,960 |
| Gregory Bell | Secretery/Treasurer Officer | 5 | $9,350 |
| Robert Bell | Trustee Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 611, MIAMISBURG, OH 45343-0611
- Principal officer (990 for 2025)
- Caitlin S Bell, PO Box 611, Miamisburg, OH 45343
- Signed the 990
- Caitlin S Bell, Secretary
- Phone
- (937) 866-1735
- Return prepared by
- Flagel Huber Flagel
Mission
Maintenance and sales of perpetual care cemetery grounds.
Program accomplishments
- Sale of cemetery lots and foundations, providing perpetual maintenance of cemetery grounds.Expenses $188,307 · revenue $363,596
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7102047
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,284,466
- Income (IRS master file)
- $581,243
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $363,596 | $188,307 | $2,284,466 | XML |
| 990 | December 2024 | $275,863 | $221,412 | $2,111,187 | XML |
| 990 | December 2023 | $243,215 | $213,119 | $2,037,601 | XML |
| 990 | December 2022 | $235,178 | $145,960 | $1,594,543 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7102047).
Questions about HIGHLAND MEMORIAL CEMETERY ASSN
- What is the EIN of HIGHLAND MEMORIAL CEMETERY ASSN?
- The employer identification number (EIN) of HIGHLAND MEMORIAL CEMETERY ASSN is 23-7102047.
- Is HIGHLAND MEMORIAL CEMETERY ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1971.
- Are donations to HIGHLAND MEMORIAL CEMETERY ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does HIGHLAND MEMORIAL CEMETERY ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HIGHLAND MEMORIAL CEMETERY ASSN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHLAND MEMORIAL CEMETERY ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HIGHLAND MEMORIAL CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 names Caitlin S Bell.
- Who are the officers and directors of HIGHLAND MEMORIAL CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $43,929 (Timothy Bell, President).
- How much revenue does HIGHLAND MEMORIAL CEMETERY ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $363,596, expenses of $188,307 and total assets of $2,284,466 at year end.
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