Civic Intelligence

West Point Memorial Gardens Inc

EIN 64-0690416 • 501(c)13 • West Point, MS

Profile

PERPETUAL CEMETARY CARE

PO Box 1216West Point, MS 39773

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.02x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.12x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

36th percentile

-3.1%

Higher net margin than 36% 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

46th percentile

0.4%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$399,659

Up $1,710 (+0.4%) from 2023

Liabilities

Up

$6,070

Up $3,354 (+123%) from 2023

Net Assets

Down

$393,589

Down $1,644 (-0.4%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin36th percentile

Revenue

Down

$52,336

Down $9,264 (-15%) from 2023

Expenses

Up

$53,980

Up $6,993 (+15%) from 2023

Net Income

Down

-$1,644

Down $16,257 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$400K$300K$200K$100K$0Assets 2011: $232,603Liabilities 2011: $1,039Net Assets 2011: $231,5642011Assets 2012: $244,910Liabilities 2012: $220Net Assets 2012: $244,6902012Assets 2013: $258,203Liabilities 2013: $2,144Net Assets 2013: $256,0592013Assets 2014: $279,397Liabilities 2014: $309Net Assets 2014: $279,0882014Assets 2015: $281,961Liabilities 2015: $732Net Assets 2015: $281,2292015Assets 2016: $300,216Liabilities 2016: $678Net Assets 2016: $299,5382016Assets 2017: $301,948Liabilities 2017: $2,851Net Assets 2017: $299,0972017Assets 2018: $296,658Liabilities 2018: $2,231Net Assets 2018: $294,4272018Assets 2019: $300,464Liabilities 2019: $890Net Assets 2019: $299,5742019Assets 2020: $318,724Liabilities 2020: $458Net Assets 2020: $318,2662020Assets 2021: $349,489Liabilities 2021: $4,273Net Assets 2021: $345,2162021Assets 2022: $385,186Liabilities 2022: $4,565Net Assets 2022: $380,6212022Assets 2023: $397,949Liabilities 2023: $2,716Net Assets 2023: $395,2332023Assets 2024: $399,659Liabilities 2024: $6,070Net Assets 2024: $393,5892024

Highlighted filing

2024

Assets$399,659
Liabilities$6,070
Net Assets$393,589
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$100K$50K$0-$50KRevenue 2011: $33,737Expenses 2011: $28,705Net Income 2011: $5,0322011Revenue 2012: $41,337Expenses 2012: $28,211Net Income 2012: $13,1262012Revenue 2013: $40,327Expenses 2013: $28,958Net Income 2013: $11,3692013Revenue 2014: $53,737Expenses 2014: $30,708Net Income 2014: $23,0292014Revenue 2015: $27,805Expenses 2015: $25,664Net Income 2015: $2,1412015Revenue 2016: $49,141Expenses 2016: $30,832Net Income 2016: $18,3092016Revenue 2017: $31,084Expenses 2017: $31,525Net Income 2017: -$4412017Revenue 2018: $20,628Expenses 2018: $25,298Net Income 2018: -$4,6702018Revenue 2019: $33,133Expenses 2019: $27,986Net Income 2019: $5,1472019Revenue 2020: $60,542Expenses 2020: $41,850Net Income 2020: $18,6922020Revenue 2021: $76,781Expenses 2021: $49,831Net Income 2021: $26,9502021Revenue 2022: $81,917Expenses 2022: $46,513Net Income 2022: $35,4042022Revenue 2023: $61,600Expenses 2023: $46,987Net Income 2023: $14,6132023Revenue 2024: $52,336Expenses 2024: $53,980Net Income 2024: -$1,6442024

Highlighted filing

2024

Revenue$52,336
Expenses$53,980
Net Income-$1,644
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$399,659
Liabilities
$6,070
Net assets
$393,589
Revenue
$52,336
Expenses
$53,980
Net income
-$1,644
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.00$0.06$3.94$0.52$0.54$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.98$0.03$3.95$0.62$0.47$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.85$0.05$3.81$0.82$0.47$0.35
2021Detailed filing. Detailed filing data is available for this year.$3.49$0.04$3.45$0.77$0.50$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.18$0.61$0.42$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.00$0.01$3.00$0.33$0.28$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.97$0.02$2.94$0.21$0.25$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.02$0.03$2.99$0.31$0.32$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.00$0.01$3.00$0.49$0.31$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.81$0.28$0.26$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$0.54$0.31$0.23
2013Detailed filing. Detailed filing data is available for this year.$2.58$0.02$2.56$0.40$0.29$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.00$2.45$0.41$0.28$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.01$2.32$0.34$0.29$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$83,210
Mission and Program Overview

Mission

PERPETUAL CEMETARY CARE

Program Services

DescriptionGrantsExpenses
PERPETUAL CEMETARY CARE--
PERPETUAL CEMETARY CARE--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES LEE STAFFORDPresident-$0--
KIMBERLY S CASKEYSecretary/Tr-$0--
LINDA TAYLORDirector-$0--
RYAN FULGHAMDirector-$0--
AMY BERRYDirector-$0--
ALISA CLIETTDirector-$0--
JASON RUSTINDirector-$0--
Filing and Contact Details

Filer

Filer Name
West Point Memorial Gardens Inc
EIN
64-0690416
Phone
6624945732
Address
PO BOX 1216, WEST POINT, MS 39773

Signing Officer

Name
James Lee Stafford
Title
President
Phone
6624945732
Signed
2025-10-31
Discuss with paid preparer
Yes

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 1216, WEST POINT, MS 39773-1216
Preparer
Susan M Lummus CPA
Phone
6624945732
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Other income/expense 86 total 86”

Form 990-ez, Part I, Line 16

“Expenses advertising 92 office supplies 43 insurance 793 commission 20,700 licenses & fees 52 bank charges 1,687 repairs / maintenance 6,233 duplicate reporting 747 total 30,347”

Form 990-ez, Part II, Line 24

“Cemetery sign 3,086 3,086 utility deposit 100 100 total 3,186 3,186”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,111 6,070 sales tax payable 605 0”

Form 990-ez, Part III, Line 31

“PERPETUAL CEMETARY CARE”

Raw XML Appendix126 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/PersonNm0KIMBERLY S CASKEY
IRS990EZ/BooksInCareOfDetail/PhoneNum06624945732
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1216
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST POINT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039773
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0368854
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0370564
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt030874
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1644
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05050
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0397949
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0399659
IRS990EZ/GrossProfitLossSlsOfInvntryAmt046589
IRS990EZ/GrossReceiptsAmt083210
IRS990EZ/GrossSalesOfInventoryAmt077463
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05661
IRS990EZ/LandAndBuildingsGrp/BOYAmt025909
IRS990EZ/LandAndBuildingsGrp/EOYAmt025909
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0395233
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0393589
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0395233
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0393589
IRS990EZ/OccupancyRentUtltsAndMaintAmt018583
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES LEE STAFFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KIMBERLY S CASKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LINDA TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RYAN FULGHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AMY BERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ALISA CLIETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JASON RUSTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03186
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03186
IRS990EZ/OtherExpensesTotalAmt030347
IRS990EZ/OtherRevenueTotalAmt086
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PERPETUAL CEMETARY CARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PERPETUAL CEMETARY CARE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PERPETUAL CEMETARY CARE
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02716
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06070
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt053980
IRS990EZ/TotalRevenueAmt052336
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME/EXPENSE 86 TOTAL 86
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 92 OFFICE SUPPLIES 43 INSURANCE 793 COMMISSION 20,700 LICENSES & FEES 52 BANK CHARGES 1,687 REPAIRS / MAINTENANCE 6,233 DUPLICATE REPORTING 747 TOTAL 30,347
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEMETERY SIGN 3,086 3,086 UTILITY DEPOSIT 100 100 TOTAL 3,186 3,186
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,111 6,070 SALES TAX PAYABLE 605 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERPETUAL CEMETARY CARE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES LEE STAFFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06624945732
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST POINT MEMORIAL GARDENS INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0640690416
ReturnHeader/Filer/PhoneNum06624945732
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1216
ReturnHeader/Filer/USAddress/CityNm0WEST POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039773
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640394922
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATKINS WARD AND STAFFORD PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1216
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0397731216
ReturnHeader/PreparerPersonGrp/PhoneNum06624945732
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN M LUMMUS CPA
ReturnHeader/ReturnTs02025-11-03T16:51:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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