Highland Memorial Cemetary Association
Nonprofit profile at a glance
- EIN
- 010428565
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025, Form 990-N 2021
- Location
- South Portland, ME, USA
- Phone
- 2077994740
- Rating confidence
- Limited
- Sector
- Cemeteries
Reported finances
- Revenue
- $48,476
- Expenses
- $70,795
- Assets
- $266,729
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- TIM MICHAUD (PRESIDENT)
People named in this filing
- JOHN ERSKINE (SUPERINTENDE)
- DIANE MCFADDEN (TREASURER)
- TIM MICHAUD (PRESIDENT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Highland memorial cemetery honors the sacred trust placed in us to provide a dignified final resting place. As a 501 (c) 13 nonprofit organization, we are committed to upholding the sanctity of our grounds, ensuring respectful and proper care in all our practices. We strive to foster a serene environment that respects the memories of those interred and support the community in preserving these sacred connections.
What it reported doing in 2025
The association provides interment services.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 36
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -46%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 3.77; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -79.3% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -20% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 13 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.