Civic Intelligence

Westfield Cemetery Association

EIN 16-6054123 • 501(c)13 • Westfield, NY

Profile

Maintain & preserve westfield cemetery

PO Box 507Westfield, NY 14787
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.00x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.02x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

9.2%

Higher net margin than 48% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

7.8%

Faster asset growth than 80% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-9.9%

Faster revenue growth than 35% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$449,759

Up $32,546 (+7.8%) from 2023

Liabilities

Up

$1,650

Up $1,198 (+265%) from 2023

Net Assets

Up

$448,109

Up $31,348 (+7.5%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin48th percentile

Revenue

Down

$66,319

Down $7,248 (-9.9%) from 2023

Expenses

Up

$60,192

Up $7,640 (+15%) from 2023

Net Income

Down

$6,127

Down $14,888 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $161,602Liabilities 2011: $1,4342011Assets 2012: $176,436Liabilities 2012: $1,229Net Assets 2012: $175,2072012Assets 2013: $212,846Liabilities 2013: $1,167Net Assets 2013: $211,6792013Assets 2014: $226,350Liabilities 2014: $1,371Net Assets 2014: $224,9792014Assets 2015: $214,982Liabilities 2015: $1,499Net Assets 2015: $213,4832015Assets 2016: $230,870Liabilities 2016: $1,499Net Assets 2016: $229,3712016Assets 2017: $268,531Liabilities 2017: $1,220Net Assets 2017: $267,3112017Assets 2018: $234,037Liabilities 2018: $685Net Assets 2018: $233,3522018Assets 2019: $303,308Liabilities 2019: $0Net Assets 2019: $303,3082019Assets 2020: $358,581Liabilities 2020: $0Net Assets 2020: $358,5812020Assets 2021: $423,739Liabilities 2021: $1,051Net Assets 2021: $422,6882021Assets 2022: $386,580Liabilities 2022: $1,084Net Assets 2022: $385,4962022Assets 2023: $417,213Liabilities 2023: $452Net Assets 2023: $416,7612023Assets 2024: $449,759Liabilities 2024: $1,650Net Assets 2024: $448,1092024

Highlighted filing

2024

Assets$449,759
Liabilities$1,650
Net Assets$448,109
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $39,550Expenses 2011: $34,980Net Income 2011: $4,5702011Revenue 2012: $36,583Expenses 2012: $29,891Net Income 2012: $6,6922012Revenue 2013: $56,888Expenses 2013: $28,900Net Income 2013: $27,9882013Revenue 2014: $64,751Expenses 2014: $30,571Net Income 2014: $34,1802014Revenue 2015: $12,572Expenses 2015: $40,114Net Income 2015: -$27,5422015Revenue 2016: $37,769Expenses 2016: $35,971Net Income 2016: $1,7982016Revenue 2017: $53,135Expenses 2017: $34,672Net Income 2017: $18,4632017Revenue 2018: $54,094Expenses 2018: $33,667Net Income 2018: $20,4272018Revenue 2019: $107,845Expenses 2019: $37,889Net Income 2019: $69,9562019Revenue 2020: $40,433Expenses 2020: $36,802Net Income 2020: $3,6312020Revenue 2021: $84,386Expenses 2021: $40,574Net Income 2021: $43,8122021Revenue 2022: $43,844Expenses 2022: $44,207Net Income 2022: -$3632022Revenue 2023: $73,567Expenses 2023: $52,552Net Income 2023: $21,0152023Revenue 2024: $66,319Expenses 2024: $60,192Net Income 2024: $6,1272024

Highlighted filing

2024

Revenue$66,319
Expenses$60,192
Net Income$6,127
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$449,759
Liabilities
$1,650
Net assets
$448,109
Revenue
$66,319
Expenses
$60,192
Net income
$6,127
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.50$0.02$4.48$0.66$0.60$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.74$0.53$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.87$0.01$3.85$0.44$0.44$0.00
2021Detailed filing. Detailed filing data is available for this year.$4.24$0.01$4.23$0.84$0.41$0.44
2020Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$0.40$0.37$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$1.08$0.38$0.70
2018Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.33$0.54$0.34$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.69$0.01$2.67$0.53$0.35$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.29$0.38$0.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.13$0.13$0.40$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.26$0.01$2.25$0.65$0.31$0.34
2013Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.57$0.29$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.01$1.75$0.37$0.30$0.07
2011Summary only. Only limited summary data is available for this year.$1.62$0.01$0.40$0.35$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$93,913
Mission and Program Overview

Mission

Maintain & preserve westfield cemetery

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION STRIVES TO MAINTAIN AND PRESERVE THE WESTFIELD CEMETERY. IT IS CHARGED TO SELL LOTS, OPENING OF GRAVES AND MAINTAINING THE CEMETERY.-$60,192
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID S BROWNPresident-$0--
JENNIFER RAINESTreasurerPT$0--
JOSEPH SANTILLIVice President-$0--
PAUL WHITETrustee-$0--
QUENTIN G BESTTrustee-$0--
CAROLYN BILLSSecretary-$0--
SUSAN SHEARERTrustee-$0--
THOMAS BERKHOUSETrustee-$0--
Filing and Contact Details

Filer

Filer Name
Westfield Cemetery Association
EIN
16-6054123
In Care Of
% JENNIFER RAINES
Phone
7167082521
Address
PO BOX 507, WESTFIELD, NY 14787

Signing Officer

Name
Jennifer Raines
Title
Treasurer
Phone
7167082521
Signed
2025-11-17
Discuss with paid preparer
No

Preparer

Firm
Christine G Adams CPA
Address
6501 Webster Rd, Portland, NY 14769
Preparer
Christine G Adams CPA
Phone
8144645119
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountvineyard rental 800”

Description of other expenses Part I line 16

“Description amountfees and permits 70gas and oil 1,218insurance 3,636office expense 1,090contract labor 945supplies 46software 1,050depreciation 902”

Other changes in net assets or fund balances Part I line 20

“Description amountunrealized gain on investments 25,221”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll taxes payable 452 1,650”

Raw XML Appendix152 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JENNIFER RAINES
IRS990EZ/BooksInCareOfDetail/PhoneNum07167082521
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 507
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014787
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0391713
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0425161
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt023193
IRS990EZ/CostOrOtherBasisExpenseSaleAmt027594
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06127
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01412
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0417213
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0449759
IRS990EZ/FundraisingGrossIncomeAmt0669
IRS990EZ/GainOrLossFromSaleOfAssetsAmt07388
IRS990EZ/GrossReceiptsAmt093913
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt014940
IRS990EZ/LandAndBuildingsGrp/BOYAmt025500
IRS990EZ/LandAndBuildingsGrp/EOYAmt024598
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0416761
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0448109
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0416761
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0448109
IRS990EZ/OccupancyRentUtltsAndMaintAmt013864
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID S BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JENNIFER RAINES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH SANTILLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAUL WHITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4QUENTIN G BEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CAROLYN BILLS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SUSAN SHEARER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7THOMAS BERKHOUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt025221
IRS990EZ/OtherExpensesTotalAmt08957
IRS990EZ/OtherRevenueTotalAmt0800
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN & PRESERVE WESTFIELD CEMETERY
IRS990EZ/PrintingPublicationsPostageAmt0982
IRS990EZ/ProgramServiceRevenueAmt019329
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION STRIVES TO MAINTAIN AND PRESERVE THE WESTFIELD CEMETERY. IT IS CHARGED TO SELL LOTS, OPENING OF GRAVES AND MAINTAINING THE CEMETERY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt060192
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt034977
IRS990EZ/SaleOfAssetsGrossAmt034982
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt0669
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0452
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01650
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060192
IRS990EZ/TotalProgramServiceExpensesAmt060192
IRS990EZ/TotalRevenueAmt066319
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTVINEYARD RENTAL 800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTFEES AND PERMITS 70GAS AND OIL 1,218INSURANCE 3,636OFFICE EXPENSE 1,090CONTRACT LABOR 945SUPPLIES 46SOFTWARE 1,050DEPRECIATION 902
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTUNREALIZED GAIN ON INVESTMENTS 25,221
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAXES PAYABLE 452 1,650
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER RAINES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07167082521
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTFIELD CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0166054123
ReturnHeader/Filer/InCareOfNm0% JENNIFER RAINES
ReturnHeader/Filer/PhoneNum07167082521
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 507
ReturnHeader/Filer/USAddress/CityNm0WESTFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014787
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261732015
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Christine G Adams CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06501 Webster Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014769
ReturnHeader/PreparerPersonGrp/PhoneNum08144645119
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE G ADAMS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T19:08:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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