Nonprofit · EIN 45-0249896
HIGHLAND CEMETERY ASSOCIATION
Tax-exempt · JAMESTOWN, ND 58401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $210,491 | $191,897 | $18,594 | $1,009,796 | $1,630 | $1,008,166 |
| December 31, 2024 | 990 | $202,943 | $141,057 | $61,886 | $946,675 | -$1,553 | $948,228 |
| December 31, 2023 | 990 | $177,479 | $122,408 | $55,071 | $877,445 | $584 | $876,861 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $186,214
- Investment income
- $24,277
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $89,073
- Salaries, compensation and benefits (total)
- $101,554
- Professional fundraising fees
- $0
- Accounting fees
- $4,085
- Occupancy
- $3,599
- Depreciation
- $29,482
Balance sheet and other
- Total assets, start of year
- $946,675
- Total assets, end of year
- $1,009,796
- Total liabilities, end of year
- $1,630
- Net assets, end of year
- $1,008,166
- Land, buildings and equipment
- $234,814
- Gross receipts
- $210,491
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1916
- State of legal domicile
- ND
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 |
|---|---|---|---|
| ROBERT N SCHERBENSKE | BOARD MEMBER Trustee or director | 5 | $0 |
| ROBERT WHITNEY | BOARD MEMBER Trustee or director | 1 | $0 |
| DON GUTHMILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMES RITTER | PRESIDENT Trustee or director | 1 | $0 |
| MIKE WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| DICK LARAWAY | SECRETARY Officer | 1 | $0 |
| JAMES BOATMAN | TREASURER Officer | 2 | $0 |
| ALDON KOLLMAN | BOARD MEMBER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT N SCHERBENSKE | BOARD MEMBER Trustee or director | 5 | $0 |
| ROBERT WHITNEY | BOARD MEMBER Trustee or director | 1 | $0 |
| DON GUTHMILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| TOM LINDBERG | BOARD MEMBER Trustee or director | 1 | $0 |
| MIKE WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| DICK LARAWAY | SECRETARY Officer | 1 | $0 |
| JAMES BOATMAN | TREASURER Officer | 2 | $0 |
| ALDON KOLLMAN | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT WHITNEY | BOARD MEMBER Trustee or director | 1 | $0 |
| DON GUTHMILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| TOM LINDBERG | BOARD MEMBER Trustee or director | 1 | $0 |
| ALDON KOLLMAN | PRESIDENT Trustee or director | 1 | $0 |
| MIKE WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT N SCHERBENSKE | BOARD MEMBER Officer | 5 | $0 |
| DICK LARAWAY | SECRETARY Officer | 1 | $0 |
| JAMES BOATMAN | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3309 HIGHWAY 281 SE, JAMESTOWN, ND 58401-9247
- Principal officer (990 for 2025)
- JAMES A BOATMAN, 228 13TH AVE NE, JAMESTOWN, ND 58401
- Signed the 990
- JAMES A BOATMAN, TREASURER
- Phone
- (701) 252-3951
- Return prepared by
- TAX FORWARD
Mission
TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAULTS AND REALTED SERVICES.
Program accomplishments
- TO PROVIDE BURIAL LOTS, PERPETUAL CARE, CREMATION SERVICES, VAULTS AND REALTED SERVICES.Expenses $191,897 · revenue $186,214
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
- 45-0249896
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y52Z)
- Assets (IRS master file)
- $1,009,796
- Income (IRS master file)
- $210,491
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $210,491 | $191,897 | $1,009,796 | XML |
| 990 | December 2024 | $202,943 | $141,057 | $946,675 | XML |
| 990 | December 2023 | $177,479 | $122,408 | $877,445 | XML |
| 990 | December 2022 | $184,275 | $118,099 | $801,642 | 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 45-0249896).
Questions about HIGHLAND CEMETERY ASSOCIATION
- What is the EIN of HIGHLAND CEMETERY ASSOCIATION?
- The employer identification number (EIN) of HIGHLAND CEMETERY ASSOCIATION is 45-0249896.
- Is HIGHLAND CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1964.
- Are donations to HIGHLAND CEMETERY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does HIGHLAND CEMETERY ASSOCIATION 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 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 HIGHLAND CEMETERY ASSOCIATION 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 CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JAMES A BOATMAN.
- Who are the officers and directors of HIGHLAND CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does HIGHLAND CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $210,491, expenses of $191,897 and total assets of $1,009,796 at year end.
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All nonprofits in JAMESTOWN · North Dakota · Mutual and membership benefit