Civic Intelligence

West Cemetery Association Inc.

EIN 86-2436791 • 501(c)13 • West, MS

Pub. 78 Eligible

Profile

West cemetery association is dedicated to the spirit, beauty, usability and long term preservation of west, mississippi's cemetery as an active burial ground.

PO Box 104West, MS 39192

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

66th percentile

35%

Higher net margin than 66% 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

54th percentile

2.0%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

70th percentile

29%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$323,277

Up $6,420 (+2.0%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$323,277

Up $6,420 (+2.0%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin66th percentile

Revenue

Up

$18,495

Up $4,179 (+29%) from 2023

Expenses

Up

$12,075

Up $7,200 (+148%) from 2023

Net Income

Down

$6,420

Down $3,021 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$400K$300K$200K$100K$0Assets 2021: $283,092Liabilities 2021: $0Net Assets 2021: $283,0922021Assets 2022: $307,416Liabilities 2022: $0Net Assets 2022: $307,4162022Assets 2023: $316,857Liabilities 2023: $0Net Assets 2023: $316,8572023Assets 2024: $323,277Net Assets 2024: $323,2772024

Highlighted filing

2024

Assets$323,277
Liabilities-
Net Assets$323,277
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

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

$30K$20K$10K$0Revenue 2021: $11,459Expenses 2021: $7,195Net Income 2021: $4,2642021Revenue 2022: $22,392Expenses 2022: $8,069Net Income 2022: $14,3232022Revenue 2023: $14,316Expenses 2023: $4,875Net Income 2023: $9,4412023Revenue 2024: $18,495Expenses 2024: $12,075Net Income 2024: $6,4202024

Highlighted filing

2024

Revenue$18,495
Expenses$12,075
Net Income$6,420
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$323,277
Liabilities
-
Net assets
$323,277
Revenue
$18,495
Expenses
$12,075
Net income
$6,420
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.23$3.23$0.18$0.12$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$0.14$0.05$0.09
2022Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$0.22$0.08$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$0.11$0.07$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$18,495
Mission and Program Overview

Mission

West cemetery association is dedicated to the spirit, beauty, usability and long term preservation of west, mississippi's cemetery as an active burial ground.

Program Services

DescriptionGrantsExpenses
WEST CEMETERY ASSOCIATION MAINTAINED THE UPKEEP PRESERVED THE BEAUTY OF THE WEST CEMETERY BURIAL GROUNDS.--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SARA MCLELLANDirector-$0--
MEREDITH FANCHERDirector-$0--
BILL BOWIEDirector-$0--
Filing and Contact Details

Filer

Filer Name
West Cemetery Association Inc
EIN
86-2436791
Address
PO BOX 104, WEST, MS 39192

Signing Officer

Name
Sara Mclellan
Title
Director
Phone
6015069214
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Fred T Neely & Company Pllc
Address
111 W PARK AVE, GREENWOOD, MS 38930
Preparer
Ollie Lance Mohamed
Phone
6624537112
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses miscellaneous expense 767 mowing 4,700 bank charges 36 maintenance 6,500 office 72 total 12,075”

Form 990-ez, Part I, Line 20

“GIFT - BILLY DUNNING 0”

Form 990-ez, Part III

“West cemetery association is dedicated to the spirit, beauty, usability and long term preservation of west, mississippi's cemetery as an active burial ground.”

Raw XML Appendix92 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/PersonNm0SARA MCLELLAN
IRS990EZ/BooksInCareOfDetail/PhoneNum06015099214
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 104
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039192
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0316857
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0323277
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010550
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06420
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0316857
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0323277
IRS990EZ/GrossReceiptsAmt018495
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07945
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0316857
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0323277
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0316857
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0323277
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SARA MCLELLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MEREDITH FANCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BILL BOWIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012075
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0WEST CEMETERY ASSOCIATION IS DEDICATED TO THE SPIRIT, BEAUTY, USABILITY AND LONG TERM PRESERVATION OF WEST, MISSISSIPPI'S CEMETERY AS AN ACTIVE BURIAL GROUND.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WEST CEMETERY ASSOCIATION MAINTAINED THE UPKEEP PRESERVED THE BEAUTY OF THE WEST CEMETERY BURIAL GROUNDS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt012075
IRS990EZ/TotalRevenueAmt018495
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MISCELLANEOUS EXPENSE 767 MOWING 4,700 BANK CHARGES 36 MAINTENANCE 6,500 OFFICE 72 TOTAL 12,075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GIFT - BILLY DUNNING 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEST CEMETERY ASSOCIATION IS DEDICATED TO THE SPIRIT, BEAUTY, USABILITY AND LONG TERM PRESERVATION OF WEST, MISSISSIPPI'S CEMETERY AS AN ACTIVE BURIAL GROUND.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARA MCLELLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06015069214
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0862436791
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 104
ReturnHeader/Filer/USAddress/CityNm0WEST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039192
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453122402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRED T NEELY & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 W PARK AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038930
ReturnHeader/PreparerPersonGrp/PhoneNum06624537112
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OLLIE LANCE MOHAMED
ReturnHeader/ReturnTs02025-05-14T10:28:45-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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