WESTVIEW BEHAVIORAL HEALTH SERVICES (EIN 570855473) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Principal Officer

HUGH B GRAY JR

Phone

8032765690

Tax Period

2024-07-01 to 2025-06-30

WESTVIEW BEHAVIORAL HEALTH SERVICES, founded in 1970, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2024. Expenses of $2.1M left a modest 10% surplus.

Mission

DRUG AND ALCOHOL ABUSE SERVICES PROVIDES LEGALLY REQUIRED/DRUG AND ALCOHOL ABUSE SERVICES IN NEWBERRY AND SALUDA COUNTIES IN SC. A PART OF STATE ORGANIZATION

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,823,977

Program Service Revenue $452,871

Investment Income $20,546

Other Revenue $0

TOTAL REVENUE $2,297,394

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,632,917

Fundraising Expenses $0

Program Expenses $1,994,756

Other Expenses $445,781

TOTAL EXPENSES $2,078,698

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,297,394	$2,215,532	+0.0%
Expenses	$2,078,698	$2,211,220	-0.1%
Net Income	$218,696	$4,312	+49.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$90,957

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HUGH B GRAY JR	EXEC DIRECTO	40.00	Officer	$90,957	$0	$90,957
JOY ANTLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
PAUL S BARTLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
BOBBY CHAPMAN	CHAIRMAN	1.00	Director	$0	$0	$0
DAVID GOGGANS	BOARD MEMBER	1.00	Director	$0	$0	$0
D BRUCE HORNE	BOARD MEMBER	1.00	Director	$0	$0	$0
REV EDWARD JETER	SECRETARY	1.00	Director	$0	$0	$0
DONALD KNEECE	BOARD MEMBER	1.00	Director	$0	$0	$0
HAROLD R MALLOY	BOARD MEMBER	1.00	Director	$0	$0	$0
DONNA PERRY	BOARD MEMBER	1.00	Director	$0	$0	$0
JESSICA SEEL	BOARD MEMBER	1.00	Director	$0	$0	$0
BETTY STAR	BOARD MEMBER	1.00	Director	$0	$0	$0
ALMA SULLIVAN	BOARD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,297,394	$2,078,698	$1,872,477	$218,696
2024	$2,215,532	$2,211,220	$1,757,053	$4,312
2023	$2,177,694	$2,045,076	$1,831,440	$132,618
2022	$2,068,503	$1,970,658	$1,565,498	$97,845
2021	$1,972,619	$2,195,358	$1,508,603	$-222,739
2020	$1,803,771	$1,793,632	$1,455,063	$10,139
2019	$1,555,977	$1,510,954	$1,412,405	$45,023
2018	$1,454,263	$1,447,361	$1,353,445	$6,902

WESTVIEW BEHAVIORAL HEALTH SERVICES