Highland View Cemetery Corp

Highland View Cemetery Corp consistently generates significant surpluses, growing assets to nearly $28 million with no reported officer compensation.

EIN: 110879060 · Glendale, NY · Updated: 2026-03-28

$6.5MRevenue

$29.3MAssets

85/100Mission Score (Excellent)

About Highland View Cemetery Corp

Highland View Cemetery Corp (EIN: 110879060) is a nonprofit organization based in Glendale, NY. The organization reported total revenue of $6.5M and total assets of $29.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Highland View Cemetery Corp's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Highland View Cemetery Corp demonstrates consistent financial growth and strong asset accumulation over the past decade. In the latest filing (202311), the organization reported revenue of $2,496,647 against expenses of $1,258,436, indicating a significant surplus. This trend of revenue exceeding expenses is consistent across all reported periods, contributing to its substantial asset base, which grew from $20,235,748 in 2014 to $27,746,966 in 2023. The organization's liabilities have remained relatively low compared to its assets, suggesting good financial management and stability.

While the filings show a healthy financial position, the NTEE code is unknown, which can sometimes make it harder to benchmark against similar organizations. However, the consistent positive net income and growth in assets are strong indicators of financial health. The absence of reported officer compensation across all filings suggests that executive leadership may be volunteer-based or compensated through other means not captured in this specific line item, which could be a positive for spending efficiency, but also warrants further investigation for complete transparency.

Overall, Highland View Cemetery Corp appears to be a financially stable organization with a strong track record of asset growth and efficient management of its expenses relative to its revenue. The lack of reported officer compensation is a notable point for transparency, but the overall financial health seems robust.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Highland View Cemetery Corp with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 85%
fundraising: 0%

According to IRS 990 filings, Highland View Cemetery Corp allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

No officer compensation has been reported across all 10 years of available filings, which is unusual for an organization with assets nearing $30 million and annual revenues in the millions. This suggests either a volunteer-led executive team or compensation structured in a way not reported as 'officer compensation' on the 990.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Highland View Cemetery Corp's IRS 990 filings:

Unknown NTEE code makes peer comparison difficult
No reported officer compensation for an organization of this size, which warrants further scrutiny for full transparency

Strengths

The following positive indicators were identified for Highland View Cemetery Corp:

Consistent revenue generation and significant surpluses over a decade
Strong asset growth, increasing from $20.2M to $27.7M in 10 years
Low liabilities relative to assets, indicating strong financial stability
Expenses consistently well below revenue, demonstrating efficient financial management (e.g., 2023 revenue $2.5M vs. expenses $1.26M)

Frequently Asked Questions about Highland View Cemetery Corp

How does Highland View Cemetery Corp manage to operate with no reported officer compensation?

The IRS 990 filings consistently show 0% officer compensation. This could indicate a volunteer-led board and executive team, or that compensation is reported under other expense categories, or paid by an affiliated entity. Further investigation into their governance structure and detailed expense breakdowns would be needed.

What is the primary source of Highland View Cemetery Corp's revenue?

While the specific breakdown isn't provided in the summary data, for a cemetery corporation, revenue typically comes from plot sales, interment fees, maintenance fees, and potentially investment income from endowments. The consistent revenue generation suggests a stable operational model.

Is the organization's asset growth sustainable?

Yes, the organization has shown consistent asset growth from $20.2 million in 2014 to $27.7 million in 2023, driven by revenues consistently exceeding expenses. This trend, coupled with relatively low liabilities, suggests sustainable financial health.

Filing History

IRS 990 filing history for Highland View Cemetery Corp showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Highland View Cemetery Corp's revenue has grown by 58%, moving from $1.6M to $2.5M. Total assets increased by 47% over the same period, from $18.9M to $27.7M. Total functional expenses fell by 26.2%, from $1.7M to $1.3M. In its most recent filing year (2023), Highland View Cemetery Corp reported a surplus of $1.2M, with revenue exceeding expenses. The organization holds $15K in liabilities against $27.7M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $27.7M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$2.5M	$1.3M	$27.7M	$15K	—	View 990
2022	$2.2M	$1.2M	$26.5M	$27K	—	View 990
2021	$3.4M	$1.2M	$25.5M	$37K	—	—
2020	$1.8M	$1.1M	$23.2M	$19K	—	—
2019	$1.4M	$1.1M	$22.6M	$31K	—	View 990
2018	$1.5M	$1.1M	$22.3M	$25K	—	View 990
2017	$1.6M	$1.1M	$21.8M	$39K	—	View 990
2016	$1.6M	$1.3M	$21.2M	$16K	—	View 990
2015	$2.0M	$1.3M	$20.9M	$14K	—	View 990
2014	$1.9M	$1.3M	$20.2M	$10K	—	View 990
2013	$1.9M	$1.3M	$19.7M	$8K	—	View 990
2012	$1.9M	$1.7M	$19.0M	$5K	—	View 990
2011	$1.6M	$1.7M	$18.9M	$8K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $2.5M, expenses of $1.3M, and assets of $27.7M (revenue +12.4% year-over-year).
2022: Revenue of $2.2M, expenses of $1.2M, and assets of $26.5M (revenue -34.9% year-over-year).
2021: Revenue of $3.4M, expenses of $1.2M, and assets of $25.5M (revenue +90.1% year-over-year).
2020: Revenue of $1.8M, expenses of $1.1M, and assets of $23.2M (revenue +28.4% year-over-year).
2019: Revenue of $1.4M, expenses of $1.1M, and assets of $22.6M (revenue -6.4% year-over-year).
2018: Revenue of $1.5M, expenses of $1.1M, and assets of $22.3M (revenue -9.2% year-over-year).
2017: Revenue of $1.6M, expenses of $1.1M, and assets of $21.8M (revenue +1.5% year-over-year).
2016: Revenue of $1.6M, expenses of $1.3M, and assets of $21.2M (revenue -17.9% year-over-year).
2015: Revenue of $2.0M, expenses of $1.3M, and assets of $20.9M (revenue +3.8% year-over-year).
2014: Revenue of $1.9M, expenses of $1.3M, and assets of $20.2M (revenue +-0.0% year-over-year).
2013: Revenue of $1.9M, expenses of $1.3M, and assets of $19.7M (revenue +0.5% year-over-year).
2012: Revenue of $1.9M, expenses of $1.7M, and assets of $19.0M (revenue +19.7% year-over-year).
2011: Revenue of $1.6M, expenses of $1.7M, and assets of $18.9M.

Data Sources and Methodology

This transparency report for Highland View Cemetery Corp is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.