Nonprofit · EIN 42-0309460
HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC
Also known as HIGHLAND MEMORY GARDENS CEMETERY
Tax-exempt · DES MOINES, IA 50313
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,791,022 | $903,390 | $887,632 | $9,722,284 | $2,580,006 | $7,142,278 |
| December 31, 2023 | 990 | $1,143,855 | $873,308 | $270,547 | $8,710,092 | $2,250,427 | $6,459,665 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $242,951
- Program service revenue
- $0
- Investment income
- $477,781
- Net rental income
- $675
- Net gain from sales of assets
- $197,440
- Net income from sales of inventory
- $1,021,800
- Other revenue
- $1,070,290
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $119,327
- Other salaries and wages
- $492,264
- Salaries, compensation and benefits (total)
- $733,856
- Professional fundraising fees
- $0
- Legal fees
- $9,933
- Accounting fees
- $14,375
- Depreciation
- $34,936
Balance sheet and other
- Total assets, start of year
- $8,710,092
- Total assets, end of year
- $9,722,284
- Total liabilities, end of year
- $2,580,006
- Net assets, end of year
- $7,142,278
- Land, buildings and equipment
- $2,383,520
- Gross receipts
- $2,975,013
- Employees
- 16
- Volunteers
- 0
- Year formed
- 1929
- State of legal domicile
- IA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCAS BERRY | CEMETERY DIRECTOR Officer | 40 | $81,777 |
| MATTHEW PUGH | CEMETERY DIRECTOR Officer | 40 | $37,549 |
| ROGER HILL | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KIRK HARTUNG | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARK R ADAMS | SECRETARY Trustee or director, Officer | 1 | $0 |
| ROBERT MYERS | TREASURER Trustee or director, Officer | 1 | $0 |
| STEVE BEAVER | MEMBER Trustee or director | 1 | $0 |
| NANCY LUNDSTROM | MEMBER Trustee or director | 1 | $0 |
| ANN THYE | MEMBER Trustee or director | 1 | $0 |
| LAVONA WEBB | MEMBER Trustee or director | 1 | $0 |
| TIFFANY CLOUSE | MEMBER Trustee or director | 1 | $0 |
| JAN SHAWVER | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW PUGH | CEMETERY DIRECTOR Officer | 40 | $46,804 | $5,488 |
| ROGER HILL | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KIRK HARTUNG | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARK R ADAMS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT MYERS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| STEVE BEAVER | MEMBER Trustee or director | 1 | $0 | $0 |
| NANCY LUNDSTROM | MEMBER Trustee or director | 1 | $0 | $0 |
| ANN THYE | MEMBER Trustee or director | 1 | $0 | $0 |
| LAVONA WEBB | MEMBER Trustee or director | 1 | $0 | $0 |
| TIFFANY CLOUSE | MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 NE 60TH AVE, DES MOINES, IA 50313-1401
- Principal officer (990 for 2024)
- LUCAS BERRY, 1 NE 60TH AVENUE, DES MOINES, IA 50313
- Signed the 990
- LUCAS BERRY, CEMETERY DIRECTOR
- Phone
- (515) 289-2230
- Website
- HIGHLANDMEMORYGARDENS.COM
- Return prepared by
- DENMAN CPA LLP
Mission
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.
Program accomplishments
- 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.
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 | Not 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
- 42-0309460
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1952
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $9,722,284
- Income (IRS master file)
- $2,975,013
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,791,022 | $903,390 | $9,722,284 | XML |
| 990 | December 2023 | $1,143,855 | $873,308 | $8,710,092 | XML |
| 990 | December 2022 | $910,717 | $777,212 | $7,709,614 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 42-0309460).
Questions about HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC
- What is the EIN of HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC?
- The employer identification number (EIN) of HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC is 42-0309460.
- Is HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1952.
- Are donations to HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC 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 PERPETUAL MAINTENANCE SOCIETY INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC?
- The 990 for the year ended December 31, 2024 names LUCAS BERRY.
- Who are the officers and directors of HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC?
- The 990 for the year ended December 31, 2024 lists 12 people; 2 received compensation from the organization, the highest $81,777 (LUCAS BERRY, CEMETERY DIRECTOR).
- How much revenue does HIGHLAND PERPETUAL MAINTENANCE SOCIETY INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,791,022, expenses of $903,390 and total assets of $9,722,284 at year end.
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