Civic Intelligence

Westmond Cemetery Association

EIN 94-3260252 • 501(c)13 • Sagle, ID

Profile

Sales & maintenance of cemetery lots

464275 Highway 95Sagle, ID 83860

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

38th percentile

8.7%

Higher net margin than 38% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

65th percentile

5.7%

Faster asset growth than 65% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

27%

Faster revenue growth than 68% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$713,176

Up $38,141 (+5.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$713,176

Up $38,141 (+5.7%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin38th percentile

Revenue

Up

$37,009

Up $7,969 (+27%) from 2024

Expenses

Up

$33,795

Up $4,115 (+14%) from 2024

Net Income

Up

$3,214

Up $3,854 (+602%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$800K$600K$400K$200K$0Assets 2012: $648,256Liabilities 2012: $0Net Assets 2012: $648,2562012Assets 2013: $677,990Liabilities 2013: $0Net Assets 2013: $677,9902013Assets 2014: $656,100Liabilities 2014: $0Net Assets 2014: $656,1002014Assets 2015: $695,925Liabilities 2015: $0Net Assets 2015: $695,9252015Assets 2016: $665,799Liabilities 2016: $0Net Assets 2016: $665,7992016Assets 2017: $676,196Liabilities 2017: $0Net Assets 2017: $676,1962017Assets 2018: $666,641Liabilities 2018: $0Net Assets 2018: $666,6412018Assets 2019: $698,365Liabilities 2019: $0Net Assets 2019: $698,3652019Assets 2020: $691,720Liabilities 2020: $0Net Assets 2020: $691,7202020Assets 2021: $759,589Liabilities 2021: $0Net Assets 2021: $759,5892021Assets 2022: $721,061Liabilities 2022: $0Net Assets 2022: $721,0612022Assets 2023: $680,251Liabilities 2023: $0Net Assets 2023: $680,2512023Assets 2024: $675,035Liabilities 2024: $0Net Assets 2024: $675,0352024Assets 2025: $713,176Liabilities 2025: $0Net Assets 2025: $713,1762025

Highlighted filing

2025

Assets$713,176
Liabilities$0
Net Assets$713,176
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2012: $38,492Expenses 2012: $19,337Net Income 2012: $19,1552012Revenue 2013: $47,132Expenses 2013: $41,403Net Income 2013: $5,7292013Revenue 2014: $31,120Expenses 2014: $43,239Net Income 2014: -$12,1192014Revenue 2015: $34,420Expenses 2015: $22,788Net Income 2015: $11,6322015Revenue 2016: $29,946Expenses 2016: $22,485Net Income 2016: $7,4612016Revenue 2017: $27,974Expenses 2017: $31,504Net Income 2017: -$3,5302017Revenue 2018: $28,760Expenses 2018: $25,714Net Income 2018: $3,0462018Revenue 2019: $36,716Expenses 2019: $29,377Net Income 2019: $7,3392019Revenue 2020: $62,092Expenses 2020: $24,529Net Income 2020: $37,5632020Revenue 2021: $35,397Expenses 2021: $30,974Net Income 2021: $4,4232021Revenue 2022: $41,705Expenses 2022: $31,195Net Income 2022: $10,5102022Revenue 2023: $34,556Expenses 2023: $27,377Net Income 2023: $7,1792023Revenue 2024: $29,040Expenses 2024: $29,680Net Income 2024: -$6402024Revenue 2025: $37,009Expenses 2025: $33,795Net Income 2025: $3,2142025

Highlighted filing

2025

Revenue$37,009
Expenses$33,795
Net Income$3,214
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$713,176
Liabilities
$0
Net assets
$713,176
Revenue
$37,009
Expenses
$33,795
Net income
$3,214
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.13$0.00$7.13$0.37$0.34$0.03
2024Detailed filing. Detailed filing data is available for this year.$6.75$0.00$6.75$0.29$0.30$0.01
2023Detailed filing. Detailed filing data is available for this year.$6.80$0.00$6.80$0.35$0.27$0.07
2022Detailed filing. Detailed filing data is available for this year.$7.21$0.00$7.21$0.42$0.31$0.11
2021Detailed filing. Detailed filing data is available for this year.$7.60$0.00$7.60$0.35$0.31$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.92$0.00$6.92$0.62$0.25$0.38
2019Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$0.37$0.29$0.07
2018Detailed filing. Detailed filing data is available for this year.$6.67$0.00$6.67$0.29$0.26$0.03
2017Summary only. Only limited summary data is available for this year.$6.76$0.00$6.76$0.28$0.32$0.04
2016Summary only. Only limited summary data is available for this year.$6.66$0.00$6.66$0.30$0.22$0.07
2015Summary only. Only limited summary data is available for this year.$6.96$0.00$6.96$0.34$0.23$0.12
2014Summary only. Only limited summary data is available for this year.$6.56$0.00$6.56$0.31$0.43$0.12
2013Summary only. Only limited summary data is available for this year.$6.78$0.00$6.78$0.47$0.41$0.06
2012Summary only. Only limited summary data is available for this year.$6.48$0.00$6.48$0.38$0.19$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$37,009
Mission and Program Overview

Mission

Sales & maintenance of cemetery lots

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$605,310$605,310→ $0
Cash and Non-Interest-Bearing Accounts$10,323$9,529▼ $794
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$675,035$713,176▲ $38,141
Other Assets Total$59,402$98,337▲ $38,935
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$617,714$654,036▲ $36,322
Net Assets Without Donor Restrictions$57,321$59,140▲ $1,819
Total Net Assets Fund Balance$675,035$713,176▲ $38,141
Total Liabilities and Net Assets / Fund Balance$675,035$713,176▲ $38,141

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$63,616--
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Andrew L CarothersPresident
Alvin G VanhornDirector
Arlene EvansDirector
Catherine S CarothersDirector
Lavonne AVanhornDirector
Patty IrishDirector
Jim CarothersTreasurer
Jan T CarothersVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,000
Investment Income
$34,009
Other Revenue
$0
Change in Net Assets
$3,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,097$114-$2,211
Other Expenses$1,810$1,595-$1,595
Total Functional Expenses$32,086$1,709$0$33,795
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-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

“We are a small cemetery and there are a limited number of members actively involved in the operations of the cemetery. Due to that, officers and directors often have a family relationship with one another. This has been the case since the incorporation of this organization. In addition, the manager and/or caretaker often has a family relationship with other memebers of the board of directors.”

Form 990, Part VI, Section A, Line 3

“Responsibility for day-to-day management duties and caretaking duties have been contractually delegated to an individual. However, the board of directors has oversight duties of the manager/caretaker and has the contractual ability to terminate the manager/caretaker.”

Form 990, Part VI, Section A, Line 6

“Individuals are granted membership in association upon purchase of cemetery space”

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

“Form 990 reviewed by treasurer prior to filing”

Form 990, Part VI, Section C, Line 19

“Available to public upon request”

Filing and Contact Details

Filer

Filer Name
Westmond Cemetery Association
EIN
94-3260252
Phone
5095348824
Address
464275 HIGHWAY 95, SAGLE, ID 83860

Signing Officer

Name
James a Carothers
Title
Treasurer
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Carothers
Formed
1997
Legal Domicile
Id
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
James A Carothers CPA
Address
N 1724 Cook, Spokane, WA 99207
Preparer
James A Carothers
Phone
5095348824
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING = $1”

Form 990, Part XI, Line 9

“Unrealized gain/loss invstmnts = $34926”

Raw XML Appendix359 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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IRS990/PrincipalOfficerNm0Jim Carothers
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SPACE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt025040
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt029680
IRS990/PYProgramServiceRevenueAmt04000
IRS990/PYRevenuesLessExpensesAmt0-640
IRS990/PYTotalExpensesAmt029680
IRS990/PYTotalRevenueAmt029040
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03214
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063616
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNREALIZED GAIN - INVESTMENTS
IRS990ScheduleD/TotalBookValueOtherAssetsAmt098337
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE A SMALL CEMETERY AND THERE ARE A LIMITED NUMBER OF MEMBERS ACTIVELY INVOLVED IN THE OPERATIONS OF THE CEMETERY. DUE TO THAT, OFFICERS AND DIRECTORS OFTEN HAVE A FAMILY RELATIONSHIP WITH ONE ANOTHER. THIS HAS BEEN THE CASE SINCE THE INCORPORATION OF THIS ORGANIZATION. IN ADDITION, THE MANAGER AND/OR CARETAKER OFTEN HAS A FAMILY RELATIONSHIP WITH OTHER MEMEBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESPONSIBILITY FOR DAY-TO-DAY MANAGEMENT DUTIES AND CARETAKING DUTIES HAVE BEEN CONTRACTUALLY DELEGATED TO AN INDIVIDUAL. HOWEVER, THE BOARD OF DIRECTORS HAS OVERSIGHT DUTIES OF THE MANAGER/CARETAKER AND HAS THE CONTRACTUAL ABILITY TO TERMINATE THE MANAGER/CARETAKER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS ARE GRANTED MEMBERSHIP IN ASSOCIATION UPON PURCHASE OF CEMETERY SPACE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 REVIEWED BY TREASURER PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING = $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN/LOSS INVSTMNTS = $34926
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0675035
IRS990/TotalAssetsEOYAmt0713176
IRS990/TotalAssetsGrp/BOYAmt0675035
IRS990/TotalAssetsGrp/EOYAmt0713176
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01709
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032086
IRS990/TotalFunctionalExpensesGrp/TotalAmt033795
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0675035
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0713176
IRS990/TotalProgramServiceRevenueAmt03000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037009
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037009
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0675035
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0713176
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0464275 HIGHWAY 95
IRS990/USAddress/CityNm0SAGLE
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd0838608021
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES A CAROTHERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTMOND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0943260252
ReturnHeader/Filer/PhoneNum05095348824
ReturnHeader/Filer/USAddress/AddressLine1Txt0464275 HIGHWAY 95
ReturnHeader/Filer/USAddress/CityNm0SAGLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083860
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911574823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James A Carothers CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0N 1724 Cook
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Spokane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099207
ReturnHeader/PreparerPersonGrp/PhoneNum05095348824
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James A Carothers
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-19T12:32:44-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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