Nonprofit · EIN 36-3537869
HIGHMORE CEMETERY ASSOCIATION
Also known as C-O ROSELLA OLSEN
Tax-exempt · HIGHMORE, SD 57345
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $19,091 | $14,984 | $4,107 | $144,987 | – | $144,987 |
| December 31, 2024 | 990-EZ | $18,596 | $13,564 | $5,032 | $140,880 | – | $140,880 |
| December 31, 2023 | 990-EZ | $13,094 | $17,550 | -$4,456 | $135,848 | – | $135,848 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,500
- Program service revenue
- $6,550
- Investment income
- $6,541
- Net gain from sales of assets
- $1,500
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $6,912
- Occupancy
- $1,249
- Other expenses
- $6,823
Balance sheet and other
- Total assets, start of year
- $140,880
- Total assets, end of year
- $144,987
- Total liabilities, end of year
- –
- Net assets, end of year
- $144,987
- Cash, savings and investments
- $138,680
- Land and buildings
- $6,307
- Gross receipts
- $19,091
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LUZE | PRESIDENT | 0.25 | $0 |
| BILLY BRUEGGEMAN | VICE PRESIDENT | 0.25 | $0 |
| BETH SIMONSON | TREASURER | 0.25 | $0 |
| MARY KNOX | DIRECTOR | 0 | $0 |
| ERIN POWELL | DIRECTOR | 0 | $0 |
| BABBY BLAIR | DIRECTOR | 0 | $0 |
| DEB CERMAK | DIRECTOR | 0 | $0 |
| SUSAN BAST | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LUZE | PRESIDENT | 0.25 | $0 |
| BILLY BRUEGGEMAN | VICE PRESIDENT | 0.25 | $0 |
| BETH SIMONSON | TREASURER | 0.25 | $0 |
| MARY KNOX | DIRECTOR | 0 | $0 |
| CONNIE MASON | DIRECTOR | 0 | $0 |
| BABBY BLAIR | DIRECTOR | 0 | $0 |
| DEB CERMAK | DIRECTOR | 0 | $0 |
| SUSAN BAST | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE LUZE | PRESIDENT | 0.25 | $0 |
| BILLY BRUEGGEMAN | VICE PRESIDENT | 0.25 | $0 |
| BETH SIMONSON | TREASURER | 0.25 | $0 |
| MARY KNOX | DIRECTOR | 0 | $0 |
| CONNIE MASON | DIRECTOR | 0 | $0 |
| BABBY BLAIR | DIRECTOR | 0 | $0 |
| DEB CERMAK | DIRECTOR | 0 | $0 |
| SUSAN BAST | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 515 5TH ST SW, HIGHMORE, SD 57345-2135
- In care of
- % MICHAEL LUZE
- Signed the 990-EZ
- BETH SIMONSON, TREASURER
- Phone
- (605) 852-2616
- Return prepared by
- Anderson Nill & Associates Inc
Mission
UPKEEP OF HIGHMORE CEMETERY
Program accomplishments
- PURPOSE IS TO RAISE FUNDS FOR THE HIGHMORE CEMETERY UPKEEP
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-3537869
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $144,987
- Income (IRS master file)
- $19,091
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $19,091 | $14,984 | $144,987 | XML |
| 990-EZ | December 2024 | $18,596 | $13,564 | $140,880 | XML |
| 990-EZ | December 2023 | $13,094 | $17,550 | $135,848 | XML |
| 990-EZ | December 2022 | – | – | – | 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 36-3537869).
Questions about HIGHMORE CEMETERY ASSOCIATION
- What is the EIN of HIGHMORE CEMETERY ASSOCIATION?
- The employer identification number (EIN) of HIGHMORE CEMETERY ASSOCIATION is 36-3537869.
- Is HIGHMORE CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1992.
- Are donations to HIGHMORE CEMETERY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGHMORE CEMETERY ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HIGHMORE CEMETERY ASSOCIATION 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 HIGHMORE CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of HIGHMORE CEMETERY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does HIGHMORE CEMETERY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $19,091, expenses of $14,984 and total assets of $144,987 at year end.
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