Nonprofit · EIN 48-0261345
HIGHLAND CEMETERY ASSOCIATION
Tax-exempt · JUNCTION CITY, KS 66441
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $139,588 | $146,468 | -$6,880 | $154,893 | $1,821 | $153,072 |
| December 31, 2023 | 990-EZ | $137,306 | $142,246 | -$4,940 | $162,209 | $2,257 | $159,952 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $60,422
- Program service revenue
- $46,398
- Investment income
- $32,260
- Net gain from sales of assets
- -$805
- Other revenue
- $1,313
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $115,563
- Professional fees and payments to contractors
- $10,585
- Occupancy
- $7,780
- Printing, publications and postage
- $141
- Other expenses
- $12,399
Balance sheet and other
- Total assets, start of year
- $162,209
- Total assets, end of year
- $154,893
- Total liabilities, end of year
- $1,821
- Net assets, end of year
- $153,072
- Cash, savings and investments
- $1,469
- Land and buildings
- $71,561
- Gross receipts
- $141,193
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS WESTOVER | PRESIDENT | 0 | $0 |
| DAVID EASTERLING | VICE PRESIDE | 0 | $0 |
| HOWARD H CAMMARN | SECRETARY/TR | 0 | $0 |
| PAULA HANSON | DIRECTOR | 0 | $0 |
| LARRY DACUS | DIRECTOR | 0 | $0 |
| JACKIE MCDONALD | DIRECTOR | 0 | $0 |
| HOWARD H CAMMARN | CFO | 0 | $0 |
| RICHARD MATHIS | DIRECTOR | 0 | $0 |
| LISA OSBOURN | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HOWARD H CAMMARN | CFO | 39 | $43,500 |
| DENNIS WESTOVER | PRESIDENT | 0 | $0 |
| DAVID EASTERLING | VICE PRESIDE | 0 | $0 |
| HOWARD H CAMMARN | SECRETARY/TR | 1 | $0 |
| PAULA HANSON | DIRECTOR | 0 | $0 |
| LARRY DACUS | DIRECTOR | 0 | $0 |
| JACKIE MCDONALD | DIRECTOR | 0 | $0 |
| RICHARD MATHIS | DIRECTOR | 0 | $0 |
| LISA OSBOURN | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 703 W ASH ST, JUNCTION CITY, KS 66441-3660
- Signed the 990-EZ
- HOWARD H CAMMARN, SECRETARY/TREASURER
- Phone
- (785) 238-6431
- Return prepared by
- DIBBEN & MARTIN ACCOUNTING LLC
Mission
PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
Program accomplishments
- PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
- PROVIDED AND MAINTAINED BURIAL GROUNDS FOR THE COMMUNITY
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 48-0261345
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1934
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $154,893
- Income (IRS master file)
- $141,193
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $139,588 | $146,468 | $154,893 | XML |
| 990-EZ | December 2023 | $137,306 | $142,246 | $162,209 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 48-0261345).
Questions about HIGHLAND CEMETERY ASSOCIATION
- What is the EIN of HIGHLAND CEMETERY ASSOCIATION?
- The employer identification number (EIN) of HIGHLAND CEMETERY ASSOCIATION is 48-0261345.
- Is HIGHLAND CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1934.
- 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 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 CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of HIGHLAND CEMETERY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does HIGHLAND CEMETERY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $139,588, expenses of $146,468 and total assets of $154,893 at year end.
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