Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 58-0616652 • 501(c)13 • Atlanta, GA
Profile
Care and maintenance of cemetery grounds and individual lots.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 12.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Assets
Up$13,641,292
Up $1,787,848 (+15%) from 2023
Liabilities
Up$756,049
Up $70,009 (+10%) from 2023
Net Assets
Up$12,885,243
Up $1,717,839 (+15%) from 2023
Revenue
Down$3,188,645
Down $102,306 (-3.1%) from 2023
Expenses
Up$2,942,639
Up $125,236 (+4.4%) from 2023
Net Income
Down$246,006
Down $227,542 (-48%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Care and maintenance of cemetery grounds and individual lots.
Care and maintenance of cemetery grounds and individual plots.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,430,757 | $8,189,130 | ▲ $1,758,373 |
| Accounts Receivable | $1,456,999 | $1,685,090 | ▲ $228,091 |
| Land, Buildings, and Equipment, Net | $1,650,060 | $1,514,142 | ▼ $135,918 |
| Inventories for Sale or Use | $876,856 | $837,561 | ▼ $39,295 |
| Savings and Temporary Cash Investments | $653,026 | $508,296 | ▼ $144,730 |
| Cash and Non-Interest-Bearing Accounts | $52,107 | $173,422 | ▲ $121,315 |
| Receivable From Disqualified Prsn | $45,000 | $45,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $27,018 | $29,011 | ▲ $1,993 |
| Total Assets | $11,853,444 | $13,641,292 | ▲ $1,787,848 |
| Other Assets Total | $661,621 | $659,640 | ▼ $1,981 |
| Liabilities | |||
| Other Liabilities | $595,107 | $594,636 | ▼ $471 |
| Accounts Payable and Accrued Expenses | $29,162 | $117,839 | ▲ $88,677 |
| Mortgage Notes Payable Secured by Investment Property | $61,771 | $43,574 | ▼ $18,197 |
| Total Liabilities | $686,040 | $756,049 | ▲ $70,009 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $11,167,404 | $12,885,243 | ▲ $1,717,839 |
| Total Net Assets Fund Balance | $11,167,404 | $12,885,243 | ▲ $1,717,839 |
| Total Liabilities and Net Assets / Fund Balance | $11,853,444 | $13,641,292 | ▲ $1,787,848 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,141,593 | $1,584,705 | $2,726,298 |
| Equipment | $307,549 | $1,272,994 | $1,580,543 |
| Land | $65,000 | - | $65,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| W Grant Myers | Director | FT | $383,142 | $660 | $383,802 |
| Charles E Bowen Jr | President | FT | $147,823 | $2,620 | $150,443 |
| F Coll Bowen Iii | VP/secretary/treasurer | - | $25,846 | - | $25,846 |
| Name | Title |
|---|---|
| Laura B Carmichael | Director |
| Martha Powers | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,727,709 |
| Other Expenses | $1,214,930 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,097,287 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $520,962 |
| Depreciation Depletion | - | - | - | $167,918 |
| Payroll Taxes | - | - | - | $109,460 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $82,809 |
| All Other Expenses | - | - | - | $78,804 |
| Insurance | - | - | - | $73,007 |
| Office Expenses | - | - | - | $72,269 |
| Occupancy | - | - | - | $66,530 |
| Other Expenses | - | - | - | $56,849 |
| Fees for Services Other | - | - | - | $22,937 |
| Information Technology | - | - | - | $15,766 |
| Advertising | - | - | - | $10,978 |
| Interest | - | - | - | $1,402 |
| Total Functional Expenses | $0 | $0 | $0 | $2,942,639 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | $45,000 | $45,000 | → $0 |
| Liability | Amount |
|---|---|
| Est Cost of Preneed Contracts | $594,636 |
“Charles e. Bowen, jr. Is the brother of laura b. Carmichael.”
“The form 990 was reviewed and approved by the president prior to filing.”
“Form 990, part vi, section b, line 15: compensation of officers/employees is determined by the president.”
“No documents available to the public.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 29162 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 117839 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1456999 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1685090 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CARE AND MAINTENANCE OF CEMETERY GROUNDS AND INDIVIDUAL PLOTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10978 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 78804 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE WESTVIEW CEMETERY INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4047556611 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1680 WESTVIEW ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30310 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 52107 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 173422 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 520962 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 605837 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 237552 |
| IRS990/CYOtherExpensesAmt | 0 | 1214930 |
| IRS990/CYOtherRevenueAmt | 0 | 2017354 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 933739 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 246006 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1727709 |
| IRS990/CYTotalExpensesAmt | 0 | 2942639 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3188645 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 167918 |
| IRS990/Desc | 0 | MAINTENANCE OF CEMETERY GROUNDS AND LOTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 33 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 22937 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 82809 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 2620 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 660 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLES E BOWEN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | F COLL BOWEN III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LAURA B CARMICHAEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARTHA POWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | W GRANT MYERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 147823 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 25846 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 383142 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP/SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1952 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 147107 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1006869 |
| IRS990/GrossReceiptsAmt | 0 | 4654244 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 238320 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2274111 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15766 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 73007 |
| IRS990/InterestGrp/TotalAmt | 0 | 1402 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 876856 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 837561 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 90445 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 90445 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6430757 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8189130 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2857699 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1650060 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1514142 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4371841 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 859762 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | CARE AND MAINTENANCE OF CEMETERY GROUNDS AND INDIVIDUAL LOTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 61771 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 43574 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 11167404 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12885243 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 147107 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 147107 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1668274 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1668274 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 238320 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 238320 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1471833 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 11167404 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 12885243 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 66530 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72269 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 661621 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 659640 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | PERPETUAL CARE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK & CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | GASOLINE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 322444 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 182366 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 60851 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 56849 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 595107 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 594636 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PERPETUAL CARE FUND |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110760 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 110760 |
| IRS990/OtherRevenueTotalAmt | 0 | 110760 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1097287 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 109460 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 27018 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 29011 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES E BOWEN JR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENTS AND SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 930123 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3616 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 930123 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3616 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 319867 |
| IRS990/PYOtherExpensesAmt | 0 | 1286508 |
| IRS990/PYOtherRevenueAmt | 0 | 2060823 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 910261 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 473548 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1530895 |
| IRS990/PYTotalExpensesAmt | 0 | 2817403 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3290951 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 45000 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 45000 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 246006 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 238320 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 653026 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 508296 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1141593 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1584705 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2726298 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 307549 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1272994 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1580543 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 65000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 65000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 594636 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | EST COST OF PRENEED CONTRACTS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1514142 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 594636 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 383142 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 147823 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 660 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 2620 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | W GRANT MYERS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | CHARLES E BOWEN JR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 383802 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 150443 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 45000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | WESTVIEW LANDFILL INC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | ADVANCES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 45000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 45000 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CHARLES E. BOWEN, JR. IS THE BROTHER OF LAURA B. CARMICHAEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WAS REVIEWED AND APPROVED BY THE PRESIDENT PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990, PART VI, SECTION B, LINE 15: COMPENSATION OF OFFICERS/EMPLOYEES IS DETERMINED BY THE PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WESTVIEW CEMETERY PERPETUAL CARE FUND #2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 237216299 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(13) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CARE AND MAINTENANCE OF CEMETERY LOTS. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1680 WESTVIEW DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ATLANTA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 30310 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 158822 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 110760 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACTUAL AMT TRANSFERRED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | ACTUAL AMT TRANSFERRED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WESTVIEW CEMETERY PERPETUAL CARE FUND #2 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | WESTVIEW CEMETERY PERPETUAL CARE FUND #2 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | R |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | S |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 1 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 11853444 |
| IRS990/TotalAssetsEOYAmt | 0 | 13641292 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 11853444 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 13641292 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 33 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2942639 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 686040 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 756049 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 686040 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 756049 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 11167404 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 12885243 |
| IRS990/TotalOtherCompensationAmt | 0 | 3280 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 933739 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 556811 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 475872 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2712773 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3188645 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 11853444 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 13641292 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | 1 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1680 WESTVIEW DRIVE |
| IRS990/USAddress/CityNm | 0 | ATLANTA |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30310 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLES E BOWEN JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4047556611 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTVIEW CEMETERY INC |
No mirrored PDF or thumbnail assets are attached yet.