Civic Intelligence

Westview Cemetery Association Trust

EIN 25-6367938 • 501(c)13 • Indiana, PA

Profile

The organization is an irrevocable trust with the sole purpose of investing funds and paying income generated to the beneficiary which is a 501(c)(13) cemetery

800 Philadelphia StreetIndiana, PA 15701

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

11th percentile

-32%

Higher net margin than 11% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

90th percentile

$13,407

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 32.2% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Asset Growth

17th percentile

-1.3%

Faster asset growth than 17% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-5.8%

Faster revenue growth than 33% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$992,167

Down $13,466 (-1.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$992,167

Down $13,466 (-1.3%) from 2022

Operations
Liabilities / Revenue71st percentileNet Margin11th percentile

Revenue

Down

$41,610

Down $2,553 (-5.8%) from 2022

Expenses

Up

$55,067

Up $23,233 (+73%) from 2022

Net Income

Down

-$13,457

Down $25,786 (-209%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$1.5M$1.0M$500K$0Assets 2021: $994,473Liabilities 2021: $0Net Assets 2021: $994,4732021Assets 2022: $1,005,633Liabilities 2022: $0Net Assets 2022: $1,005,6332022Assets 2023: $992,167Liabilities 2023: $0Net Assets 2023: $992,1672023

Highlighted filing

2023

Assets$992,167
Liabilities$0
Net Assets$992,167
Open 2023 Filing

Operations Trend

Revenue Growth33rd percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $118,645Expenses 2021: $30,995Net Income 2021: $87,6502021Revenue 2022: $44,163Expenses 2022: $31,834Net Income 2022: $12,3292022Revenue 2023: $41,610Expenses 2023: $55,067Net Income 2023: -$13,4572023

Highlighted filing

2023

Revenue$41,610
Expenses$55,067
Net Income-$13,457
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$992,167
Liabilities
$0
Net assets
$992,167
Revenue
$41,610
Expenses
$55,067
Net income
-$13,457
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.04$0.06$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.04$0.03$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.12$0.03$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 26, 2024
Return Version
2023v5.0
Gross Receipts
$114,933
Mission and Program Overview

Mission

The organization is an irrevocable trust with the sole purpose of investing funds and paying income generated to the beneficiary which is a 501(c)(13) cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,005,633$992,167▼ $13,466
Investments in Publicly Traded Securities$894,256$933,016▲ $38,760
Savings and Temporary Cash Investments$111,377$59,151▼ $52,226
Total Assets$1,005,633$992,167▼ $13,466
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,005,633$992,167▼ $13,466
Total Liabilities and Net Assets / Fund Balance$1,005,633$992,167▼ $13,466
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleBaseTotal
St BankTrustee$13,407$13,407
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$41,610
Other Revenue
$0
Change in Net Assets
$-13,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,967
Salaries, Compensation, and Employee Benefits$13,407
Other Expenses$693
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$40,967--$40,967
Current Officers, Directors, Trustees, and Key Employees-$13,407-$13,407
All Other Expenses-$443-$443
Fees for Services Accounting-$250-$250
Total Functional Expenses$40,967$14,100$0$55,067
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“Form 990 is reviewed by a tax officer of the trustee”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“Associates of s&t bank, trustee, must report potential conflicts of interest to their bank/division president or the ethics committee for guidance.”

Form 990, Page 6, Part VI, Line 19

“Available upon written request”

Filing and Contact Details

Filer

Filer Name
Westview Cemetery Association Trust
EIN
25-6367938
Address
800 PHILADELPHIA STREET, INDIANA, PA 15701

Signing Officer

Name
Dana Garland
Title
Sr. VP, Trust O
Signed
2024-04-26
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Pa
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
2100 ONE PPG PLACE, PITTSBURGH, PA 15222
Preparer
Nicole Thompson
Phone
4126443168
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“2022 income posted to 2023 $179.68; 2023 income posted to 2024 -$189.73 and rounding -10.05”

Raw XML Appendix229 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
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0933016
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt073323
IRS990/LoanOutstandingInd0false
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DANA GARLAND
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ReturnHeader/ReturnTs02024-05-03T10:01:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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