Civic Intelligence

The Westview Cemetery Inc.

990 • Fiscal year 2019 • EIN 58-0616652

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 12, 2020

Organization ProfileN/A
1680 Westview DriveAtlanta, GA 30310

(404) 755-6611

Siviq Scores

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

Liabilities / Assets

81st percentile

0.09x

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

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.27x

Higher debt load relative to revenue than 74% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Net Margin

56th percentile

27%

Higher net margin than 56% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$113,098

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Asset Growth

59th percentile

7.9%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

6.9%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$8,566,565

Up $628,168 (+7.9%) from 2018

Net Assets

Up

$7,807,379

Up $586,033 (+8.1%) from 2018

Liabilities

Up

$759,186

Up $42,135 (+5.9%) from 2018

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin56th percentile

Revenue

Up

$2,815,212

Up $182,840 (+6.9%) from 2018

Expenses

Down

$2,045,877

Down $187,583 (-8.4%) from 2018

Net Income

Up

$769,335

Up $370,423 (+93%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,820,633Liabilities 2011: $687,344Net Assets 2011: $5,133,2892011Assets 2012: $6,361,026Liabilities 2012: $665,609Net Assets 2012: $5,695,4172012Assets 2013: $6,420,997Liabilities 2013: $670,690Net Assets 2013: $5,750,3072013Assets 2014: $6,727,320Liabilities 2014: $660,985Net Assets 2014: $6,066,3352014Assets 2015: $6,368,252Liabilities 2015: $648,833Net Assets 2015: $5,719,4192015Assets 2016: $6,749,292Liabilities 2016: $639,519Net Assets 2016: $6,109,7732016Assets 2017: $7,374,485Liabilities 2017: $648,979Net Assets 2017: $6,725,5062017Assets 2018: $7,938,397Liabilities 2018: $717,051Net Assets 2018: $7,221,3462018Assets 2019: $8,566,565Liabilities 2019: $759,186Net Assets 2019: $7,807,3792019Assets 2020: $9,284,828Liabilities 2020: $900,558Net Assets 2020: $8,384,2702020Assets 2021: $12,289,399Liabilities 2021: $1,391,512Net Assets 2021: $10,897,8872021Assets 2022: $11,204,866Liabilities 2022: $1,235,449Net Assets 2022: $9,969,4172022Assets 2023: $11,853,444Liabilities 2023: $686,040Net Assets 2023: $11,167,4042023Assets 2024: $13,641,292Liabilities 2024: $756,049Net Assets 2024: $12,885,2432024

Highlighted filing

2019

Assets$8,566,565
Liabilities$759,186
Net Assets$7,807,379
Open 2019 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,575,607Expenses 2011: $2,141,017Net Income 2011: -$565,4102011Revenue 2012: $1,751,498Expenses 2012: $2,149,447Net Income 2012: -$397,9492012Revenue 2013: $2,010,620Expenses 2013: $2,301,276Net Income 2013: -$290,6562013Revenue 2014: $4,988,307Expenses 2014: $2,045,191Net Income 2014: $2,943,1162014Revenue 2015: $2,254,244Expenses 2015: $2,293,054Net Income 2015: -$38,8102015Revenue 2016: $2,146,743Expenses 2016: $2,060,926Net Income 2016: $85,8172016Revenue 2017: $2,090,830Expenses 2017: $2,046,549Net Income 2017: $44,2812017Revenue 2018: $2,632,372Expenses 2018: $2,233,460Net Income 2018: $398,9122018Revenue 2019: $2,815,212Expenses 2019: $2,045,877Net Income 2019: $769,3352019Revenue 2020: $2,441,953Expenses 2020: $2,310,971Net Income 2020: $130,9822020Revenue 2021: $4,446,360Expenses 2021: $2,755,043Net Income 2021: $1,691,3172021Revenue 2022: $3,704,699Expenses 2022: $2,589,431Net Income 2022: $1,115,2682022Revenue 2023: $3,290,951Expenses 2023: $2,817,403Net Income 2023: $473,5482023Revenue 2024: $3,188,645Expenses 2024: $2,942,639Net Income 2024: $246,0062024

Highlighted filing

2019

Revenue$2,815,212
Expenses$2,045,877
Net Income$769,335
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 12, 2020
Return Version
2018v3.2
Gross Receipts
$4,362,987
Mission and Program Overview

Mission

Care and maintenance of cemetery grounds and individual lots.

Care and maintenance of cemetery grounds and individual plots.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,541,221$5,383,150▼ $158,071
Accounts Receivable$878,168$889,891▲ $11,723
Land, Buildings, and Equipment, Net$361,691$785,355▲ $423,664
Inventories for Sale or Use$577,257$562,519▼ $14,738
Savings and Temporary Cash Investments$368,412$364,320▼ $4,092
Cash and Non-Interest-Bearing Accounts$70,276$145,767▲ $75,491
Receivable From Disqualified Prsn$45,000$45,000→ $0
Prepaid Expenses and Deferred Charges$25,236$25,687▲ $451
Total Assets$7,938,397$8,566,565▲ $628,168
Other Assets Total$71,136$364,876▲ $293,740
Liabilities
Other Liabilities$595,107$677,107▲ $82,000
Mortgage Notes Payable Secured by Investment Property$65,233$47,934▼ $17,299
Accounts Payable and Accrued Expenses$56,711$34,145▼ $22,566
Total Liabilities$717,051$759,186▲ $42,135
Net Assets / Fund Balance
Unrestricted Net Assets$7,221,346$7,807,379▲ $586,033
Total Net Assets Fund Balance$7,221,346$7,807,379▲ $586,033
Total Liabilities and Net Assets / Fund Balance$7,938,397$8,566,565▲ $628,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$128,255$1,299,196$1,427,451
Equipment$166,502$1,002,741$1,169,243
Other Land Buildings$425,598-$425,598
Land$65,000-$65,000
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Charles E Bowen JrPresidentFT$113,098$113,098
Cindy JulianSecretaryFT$93,014$93,014
F Coll BowenDirector-$19,500$19,500

Board Members and Trustees

NameTitle
Laura B CarmichaelDirector
Thomas C BowenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,033,344
Investment Income
$603,829
Other Revenue
$1,178,039
Change in Net Assets
$769,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,290,614
Other Expenses$755,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$958,530
Current Officers, Directors, Trustees, and Key Employees---$241,612
Payroll Taxes---$90,472
Insurance---$87,350
Depreciation Depletion---$78,304
Fees for Service Investment Mgmnt Fees---$65,152
All Other Expenses---$42,134
Occupancy---$32,827
Office Expenses---$30,942
Other Expenses---$29,413
Information Technology---$14,622
Fees for Services Accounting---$13,450
Fees for Services Legal---$5,866
Interest---$4,302
Total Functional Expenses$0$0$0$2,045,877
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$45,000$45,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Est Cost of Preneed Contracts$677,107
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Charles e. Bowen, jr. Is the brother of laura b. Carmichael. He is also the cousin of f. Coll bowen and thomas c. Bowen.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was reviewed and approved by the president prior to filing.”

Form 990, Part VI, Section B, Line 15

“Form 990, part vi, section b, line 15: compensation of officers/employees is determined by the president.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Westview Cemetery Inc
EIN
58-0616652
Phone
4047556611
Address
1680 WESTVIEW DRIVE, ATLANTA, GA 30310

Signing Officer

Name
Charles E Bowen Jr
Title
President
Phone
4047556611
Signed
2020-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles E Bowen Jr
Formed
1952
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
1
Employees
37
Volunteers
0

Preparer

Firm
Jones and Kolb
Address
3475 PIEDMONT ROAD NE SUITE 1500, ATLANTA, GA 30305
Preparer
Lofton B Odom
Phone
4042627920
Raw XML Appendix392 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
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt056711
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt034145
IRS990/AccountsReceivableGrp/BOYAmt0878168
IRS990/AccountsReceivableGrp/EOYAmt0889891
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CARE AND MAINTENANCE OF CEMETERY GROUNDS AND INDIVIDUAL PLOTS.
IRS990/AllOtherExpensesGrp/TotalAmt042134
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE WESTVIEW CEMETERY INC
IRS990/BooksInCareOfDetail/PhoneNum04047556611
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01680 WESTVIEW ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030310
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt070276
IRS990/CashNonInterestBearingGrp/EOYAmt0145767
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0241612
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0352105
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0603829
IRS990/CYOtherExpensesAmt0755263
IRS990/CYOtherRevenueAmt01178039
IRS990/CYProgramServiceRevenueAmt01033344
IRS990/CYRevenuesLessExpensesAmt0769335
IRS990/CYSalariesCompEmpBnftPaidAmt01290614
IRS990/CYTotalExpensesAmt02045877
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02815212
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt078304
IRS990/Desc0MAINTENANCE OF CEMETERY GROUNDS AND LOTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt037
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013450
IRS990/FeesForServicesLegalGrp/TotalAmt05866
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt065152
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES E BOWEN JR
IRS990/Form990PartVIISectionAGrp/PersonNm1CINDY JULIAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LAURA B CARMICHAEL
IRS990/Form990PartVIISectionAGrp/PersonNm3F COLL BOWEN
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS C BOWEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0113098
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt193014
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt319500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0279167
IRS990/GainOrLossGrp/SecuritiesAmt032203
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0279167
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01227873
IRS990/GrossReceiptsAmt04362987
IRS990/GrossSalesOfInventoryAmt01220250
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt014622
IRS990/InsuranceGrp/TotalAmt087350
IRS990/InterestGrp/TotalAmt04302
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0577257
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0562519
IRS990/InvestmentIncomeGrp/ExclusionAmt0292459
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0292459
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05541221
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05383150
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02301937
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0361691
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0785355
IRS990/LandBldgEquipCostOrOtherBssAmt03087292
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01195670
IRS990/LoanOutstandingInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CARE AND MAINTENANCE OF CEMETERY GROUNDS AND INDIVIDUAL LOTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt065233
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt047934
IRS990/NetAssetsOrFundBalancesBOYAmt07221346
IRS990/NetAssetsOrFundBalancesEOYAmt07807379
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt032203
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0279167
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0311370
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0868145
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0868145
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-183302
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt032827
IRS990/OfficeExpensesGrp/TotalAmt030942
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt071136
IRS990/OtherAssetsTotalGrp/EOYAmt0364876
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1PERPETUAL CARE EXPENSE
IRS990/OtherExpensesGrp/Desc2GASOLINE
IRS990/OtherExpensesGrp/Desc3BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/TotalAmt0246255
IRS990/OtherExpensesGrp/TotalAmt168336
IRS990/OtherExpensesGrp/TotalAmt236310
IRS990/OtherExpensesGrp/TotalAmt329413
IRS990/OtherLiabilitiesGrp/BOYAmt0595107
IRS990/OtherLiabilitiesGrp/EOYAmt0677107
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PERPETUAL CARE FUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0309894
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0309894
IRS990/OtherRevenueTotalAmt0309894
IRS990/OtherSalariesAndWagesGrp/TotalAmt0958530
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt090472
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025236
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025687
IRS990/PrincipalOfficerNm0CHARLES E BOWEN JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS AND SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01025278
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18066
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01025278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18066
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0234922
IRS990/PYOtherExpensesAmt0776830
IRS990/PYOtherRevenueAmt01500686
IRS990/PYProgramServiceRevenueAmt0896764
IRS990/PYRevenuesLessExpensesAmt0398912
IRS990/PYSalariesCompEmpBnftPaidAmt01456630
IRS990/PYTotalExpensesAmt02233460
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02632372
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt045000
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt045000
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0769335
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0368412
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0364320
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0128255
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01299196
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01427451
IRS990ScheduleD/EquipmentGrp/BookValueAmt0166502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01002741
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01169243
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0425598
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0425598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0677107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EST COST OF PRENEED CONTRACTS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0785355
IRS990ScheduleD/TotalLiabilityAmt0677107
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt045000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0WESTVIEW LANDFILL INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ADVANCES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt045000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt045000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARLES E. BOWEN, JR. IS THE BROTHER OF LAURA B. CARMICHAEL. HE IS ALSO THE COUSIN OF F. COLL BOWEN AND THOMAS C. BOWEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS REVIEWED AND APPROVED BY THE PRESIDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION B, LINE 15: COMPENSATION OF OFFICERS/EMPLOYEES IS DETERMINED BY THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTVIEW CEMETERY PERPETUAL CARE FUND #2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237216299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CARE AND MAINTENANCE OF CEMETERY LOTS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01680 WESTVIEW DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030310
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt078573
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1309911
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL AMT TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL AMT TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTVIEW CEMETERY PERPETUAL CARE FUND #2
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTVIEW CEMETERY PERPETUAL CARE FUND #2
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07938397
IRS990/TotalAssetsEOYAmt08566565
IRS990/TotalAssetsGrp/BOYAmt07938397
IRS990/TotalAssetsGrp/EOYAmt08566565
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/TotalAmt02045877
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0717051
IRS990/TotalLiabilitiesEOYAmt0759186
IRS990/TotalLiabilitiesGrp/BOYAmt0717051
IRS990/TotalLiabilitiesGrp/EOYAmt0759186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07221346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07807379
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01033344
IRS990/TotalReportableCompFromOrgAmt0225612
IRS990/TotalRevenueGrp/ExclusionAmt0324662
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02490550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02815212
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07938397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08566565
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07221346
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07807379
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01680 WESTVIEW DRIVE
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030310
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES E BOWEN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04047556611
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTVIEW CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0580616652
ReturnHeader/Filer/PhoneNum04047556611
ReturnHeader/Filer/USAddress/AddressLine1Txt01680 WESTVIEW DRIVE
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030310
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B5DBCBE38E1D75CB88FDFAE2EF093839E2A4B23E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0938E0E37E6ABD4953A4A2E0972A09D28AABFB31F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.140.48.178
ReturnHeader/FilingSecurityInformation/IPDt02020-08-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:40:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581763570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES AND KOLB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03475 PIEDMONT ROAD NE SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030305
ReturnHeader/PreparerPersonGrp/PhoneNum04042627920
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOFTON B ODOM
ReturnHeader/ReturnTs02020-08-14T16:34:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,566,565
Liabilities
$759,186
Net assets
$7,807,379
Revenue
$2,815,212
Expenses
$2,045,877
Net income
$769,335
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.6$0.76$12.9$3.19$2.94$0.25
2023Detailed filing. Detailed filing data is available for this year.$11.9$0.69$11.2$3.29$2.82$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$1.24$9.97$3.70$2.59$1.12
2021Detailed filing. Detailed filing data is available for this year.$12.3$1.39$10.9$4.45$2.76$1.69
2020Detailed filing. Detailed filing data is available for this year.$9.28$0.90$8.38$2.44$2.31$0.13
2019Detailed filing. Detailed filing data is available for this year.$8.57$0.76$7.81$2.82$2.05$0.77
2018Summary only. Only limited summary data is available for this year.$7.94$0.72$7.22$2.63$2.23$0.40
2017Summary only. Only limited summary data is available for this year.$7.37$0.65$6.73$2.09$2.05$0.04
2016Summary only. Only limited summary data is available for this year.$6.75$0.64$6.11$2.15$2.06$0.09
2015Summary only. Only limited summary data is available for this year.$6.37$0.65$5.72$2.25$2.29$0.04
2014Summary only. Only limited summary data is available for this year.$6.73$0.66$6.07$4.99$2.05$2.94
2013Summary only. Only limited summary data is available for this year.$6.42$0.67$5.75$2.01$2.30$0.29
2012Summary only. Only limited summary data is available for this year.$6.36$0.67$5.70$1.75$2.15$0.40
2011Summary only. Only limited summary data is available for this year.$5.82$0.69$5.13$1.58$2.14$0.57