Nonprofit · EIN 23-7216299
WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO
Tax-exempt · ATLANTA, GA 30310
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $632,199 | $250,896 | $381,303 | $10,773,486 | $685,579 | $10,087,907 |
| September 30, 2024 | 990 | $429,562 | $207,329 | $222,233 | $9,689,490 | $659,530 | $9,029,960 |
| September 30, 2023 | 990 | $605,419 | $194,439 | $410,980 | $7,673,535 | $661,511 | $7,012,024 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $451,127
- Net gain from sales of assets
- $309,919
- Other revenue
- $181,072
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $9,689,490
- Total assets, end of year
- $10,773,486
- Total liabilities, end of year
- $685,579
- Net assets, end of year
- $10,087,907
- Publicly traded securities
- $10,714,906
- Net assets without donor restrictions
- $10,087,907
- Gross receipts
- $701,287
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1969
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHARLES E BOWEN JR | PRESIDENT Trustee or director, Officer | 5 | $0 | $153,144 | $2,620 |
| F COLL BOWEN III | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $24,000 | $0 |
990 for the year ended September 30, 2024: 2 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHARLES E BOWEN JR | PRESIDENT Trustee or director, Officer | 5 | $0 | $147,823 | $2,620 |
| F COLL BOWEN III | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $25,846 | $0 |
990 for the year ended September 30, 2023: 2 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHARLES E BOWEN JR | PRESIDENT Trustee or director, Officer | 5 | $0 | $146,615 | $2,618 |
| F COLL BOWEN III | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $24,923 | $0 |
Address and contacts
- Address (IRS master file)
- 1680 RALPH DAVID ABERNATHY BLVD SW, ATLANTA, GA 30310-1200
- Principal officer (990 for 2024)
- CHARLES E BOWEN JR, 1680 WESTVIEW DRIVE, ATLANTA, GA 30310
- Signed the 990
- CHARLES E BOWEN JR, PRESIDENT
- Phone
- (404) 755-6611
- Return prepared by
- JONES AND KOLB
Mission
THE CARE AND MAINTENANCE OF WESTVIEW CEMETERY'S GROUNDS AND LOTS.
Program accomplishments
- CARE AND MAINTENANCE OF CEMETERY GROUNDS AND LOTS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 23-7216299
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1972
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $10,773,486
- Income (IRS master file)
- $701,287
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $632,199 | $250,896 | $10,773,486 | XML |
| 990 | September 2024 | $429,562 | $207,329 | $9,689,490 | XML |
| 990 | September 2023 | $605,419 | $194,439 | $7,673,535 | XML |
| 990 | September 2022 | $757,032 | $243,799 | $6,392,189 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7216299).
Questions about WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO
- What is the EIN of WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO?
- The employer identification number (EIN) of WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO is 23-7216299.
- Is WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1972.
- Are donations to WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO?
- The 990 for the year ended September 30, 2025 names CHARLES E BOWEN JR.
- Who are the officers and directors of WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO?
- The 990 for the year ended September 30, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does WESTVIEW CEMETERY IRREVOCABLE PERPETUAL CARE TRUST FUND TWO have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $632,199, expenses of $250,896 and total assets of $10,773,486 at year end.
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