WESTVIEW CEMETERY INC (EIN 580616652) - 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

1952

Legal Domicile

Principal Officer

CHARLES E BOWEN JR

Phone

4047556611

Tax Period

2023-10-01 to 2024-09-30

WESTVIEW CEMETERY INC, founded in 1952, is a community nonprofit that reported $3.2M in total revenue in fiscal year 2023. Expenses of $2.9M left a modest 8% surplus.

Mission

CARE AND MAINTENANCE OF CEMETERY GROUNDS AND INDIVIDUAL PLOTS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $933,739

Investment Income $237,552

Other Revenue $2,017,354

TOTAL REVENUE $3,188,645

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,727,709

Fundraising Expenses $0

Other Expenses $1,214,930

TOTAL EXPENSES $2,942,639

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,188,645	$3,290,951	0.0%
Expenses	$2,942,639	$2,817,403	+0.0%
Net Income	$246,006	$473,548	-0.5%

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

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

$176,289

Total Directors

$560,091

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLES E BOWEN JR	PRESIDENT	40.00	Officer Director	$147,823	$2,620	$150,443
F COLL BOWEN III	VP/SECRETARY/TREASURER	1.00	Officer Director	$25,846	$0	$25,846
LAURA B CARMICHAEL	DIRECTOR	1.00	Director	$0	$0	$0
MARTHA POWERS	DIRECTOR	1.00	Director	$0	$0	$0
W GRANT MYERS	DIRECTOR	40.00	Director	$383,142	$660	$383,802

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
2024	$3,188,645	$2,942,639	$13,641,292	$246,006
2023	$3,290,951	$2,817,403	$11,853,444	$473,548
2022	$3,704,699	$2,589,431	$11,204,866	$1,115,268
2021	$4,446,360	$2,755,043	$12,289,399	$1,691,317
2020	$2,441,953	$2,310,971	$9,284,828	$130,982
2019	$2,815,212	$2,045,877	$8,566,565	$769,335

WESTVIEW CEMETERY INC