Civic Intelligence

Westview Cemetery Association Trust

990 • Fiscal year 2022 • EIN 25-6367938

Jan 01, 2022 to Dec 31, 2022 • Filed on May 04, 2023

Organization ProfileN/A
800 Philadelphia StreetIndiana, PA 15701

(724) 465-1410

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.00x

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

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.00x

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

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Net Margin

60th percentile

28%

Higher net margin than 60% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$13,768

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 31.2% of source-year revenue.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Asset Growth

65th percentile

1.1%

Faster asset growth than 65% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-63%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$1,005,633

Up $11,160 (+1.1%) from 2021

Net Assets

Up

$1,005,633

Up $11,160 (+1.1%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin60th percentile

Revenue

Down

$44,163

Down $74,482 (-63%) from 2021

Expenses

Up

$31,834

Up $839 (+2.7%) from 2021

Net Income

Down

$12,329

Down $75,321 (-86%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$1,005,633
Liabilities$0
Net Assets$1,005,633
Open 2022 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$44,163
Expenses$31,834
Net Income$12,329
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 4, 2023
Return Version
2022v5.0
Gross Receipts
$209,330
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$994,473$1,005,633▲ $11,160
Investments in Publicly Traded Securities$904,496$894,256▼ $10,240
Savings and Temporary Cash Investments$89,977$111,377▲ $21,400
Total Assets$994,473$1,005,633▲ $11,160
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$994,473$1,005,633▲ $11,160
Total Liabilities and Net Assets / Fund Balance$994,473$1,005,633▲ $11,160
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseTotal
St BankTrustee$13,768$13,768
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$44,163
Other Revenue
$0
Change in Net Assets
$12,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$17,592
Salaries, Compensation, and Employee Benefits$13,768
Other Expenses$474
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$17,592--$17,592
Current Officers, Directors, Trustees, and Key Employees-$13,768-$13,768
All Other Expenses-$474-$474
Total Functional Expenses$17,592$14,242$0$31,834
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
Deborah Robertson
Title
Trust Mgr and C
Signed
2023-05-04
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 2021 $10.66; 2022 income posted to 2023 -$179.68; accrued income -1,014.70; rounding $12.28”

Raw XML Appendix228 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.

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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,005,633
Liabilities
$0
Net assets
$1,005,633
Revenue
$44,163
Expenses
$31,834
Net income
$12,329
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