West Poland Highland Cemetery Corporation
West Poland Highland Cemetery Corporation maintains stable assets with fluctuating revenue and zero liabilities.
EIN: 10279698 · West Poland, ME · NTEE: Y50 · Updated: 2026-03-28
Is West Poland Highland Cemetery Corporation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
West Poland Highland Cemetery Corporation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About West Poland Highland Cemetery Corporation
West Poland Highland Cemetery Corporation (EIN: 10279698) is a nonprofit organization based in West Poland, ME, classified under NTEE code Y50. The organization reported total revenue of $3K and total assets of $476K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West Poland Highland Cemetery Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West Poland Highland Cemetery Corporation is a micro nonprofit that has been operating for 25 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3K |
| Total Expenses | $17K |
| Surplus / Deficit | $-13,950 |
| Total Assets | $461K |
| Net Assets | $461K |
| Operating Margin | -442.9% |
| Months of Reserves | 323.5 months |
Financial Health Grade: B
In 2023, West Poland Highland Cemetery Corporation reported a deficit of $14K with expenses exceeding revenue, holds 323.5 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), West Poland Highland Cemetery Corporation's revenue has grown at a compound annual growth rate (CAGR) of 3.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.0% | +35.3% | +1.6% |
| 2022 | -96.3% | -61.4% | -4.4% |
| 2020 | -131.9% | -7.0% | -9.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2001 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates West Poland Highland Cemetery Corporation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, West Poland Highland Cemetery Corporation allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $14K, with expenses exceeding revenue.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all filings, indicating that the organization operates without paid executive leadership or that any compensation falls below reporting thresholds, suggesting a volunteer-driven model.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of West Poland Highland Cemetery Corporation's IRS 990 filings:
- Significant revenue volatility, including negative revenue in multiple years (e.g., -$31,466 in 2020, -$25,512 in 2018), which could indicate unstable funding sources or investment losses.
Strengths
The following positive indicators were identified for West Poland Highland Cemetery Corporation:
- Consistent zero liabilities across all reported periods, indicating strong financial management and no outstanding debt.
- Substantial and stable asset base (e.g., $461,038 in 2023) relative to annual expenses, providing long-term financial security.
- Zero officer compensation reported, suggesting a highly efficient, potentially volunteer-led operation, maximizing funds for the mission.
- Low annual expenses relative to assets, indicating efficient use of resources for its operational purpose (e.g., $17,100 in 2023 expenses vs. $461,038 assets).
Frequently Asked Questions about West Poland Highland Cemetery Corporation
Is West Poland Highland Cemetery Corporation a legitimate charity?
Based on AI analysis of IRS 990 filings, West Poland Highland Cemetery Corporation (EIN: 10279698) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does West Poland Highland Cemetery Corporation spend its money?
West Poland Highland Cemetery Corporation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to West Poland Highland Cemetery Corporation tax-deductible?
West Poland Highland Cemetery Corporation is registered as a tax-exempt nonprofit (EIN: 10279698). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the negative revenue reported in 2020 and 2018?
The IRS 990 filings show negative revenue of -$31,466 in 2020 and -$25,512 in 2018. This could be due to investment losses, significant returns of contributions, or specific accounting adjustments, which would require a deeper dive into the detailed financial statements.
How does the organization sustain operations with such low and fluctuating revenue?
Despite low and sometimes negative annual revenue, the organization maintains a substantial asset base (e.g., $461,038 in 2023). This suggests that operations are likely funded through a combination of endowment income, prior year surpluses, or a very lean operational model with minimal expenses (e.g., $17,100 in 2023).
What are the primary sources of revenue for the organization?
The provided data only shows total revenue. Given the nature of a cemetery corporation, revenue likely comes from plot sales, interment fees, and potentially investment income from its assets. The significant fluctuations suggest a reliance on non-recurring income or market-dependent investment returns.
Filing History
IRS 990 filing history for West Poland Highland Cemetery Corporation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), West Poland Highland Cemetery Corporation's revenue has grown by 51.2%, moving from $2K to $3K. Total assets increased by 97.1% over the same period, from $234K to $461K. Total functional expenses rose by 144.4%, from $7K to $17K. In its most recent filing year (2023), West Poland Highland Cemetery Corporation reported a deficit of $14K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3K | $17K | $461K | $0 | — | — |
| 2022 | $3K | $13K | $454K | $0 | — | View 990 |
| 2021 | $84K | $33K | $475K | $0 | — | — |
| 2020 | $-31,466 | $14K | $423K | $0 | — | View 990 |
| 2019 | $99K | $15K | $469K | $0 | — | View 990 |
| 2018 | $-25,512 | $15K | $385K | $0 | — | View 990 |
| 2017 | $46K | $7K | $426K | $0 | — | View 990 |
| 2016 | $56K | $18K | $387K | $0 | — | View 990 |
| 2015 | $-322 | $21K | $349K | $0 | — | View 990 |
| 2014 | $45K | $7K | $371K | $0 | — | View 990 |
| 2013 | $56K | $10K | $332K | $0 | — | View 990 |
| 2012 | $62K | $11K | $286K | $0 | — | View 990 |
| 2011 | $2K | $7K | $234K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3K, expenses of $17K, and assets of $461K (revenue +0.0% year-over-year).
- 2022: Revenue of $3K, expenses of $13K, and assets of $454K (revenue -96.3% year-over-year).
- 2021: Revenue of $84K, expenses of $33K, and assets of $475K.
- 2020: Revenue of $-31,466, expenses of $14K, and assets of $423K (revenue -131.9% year-over-year).
- 2019: Revenue of $99K, expenses of $15K, and assets of $469K.
- 2018: Revenue of $-25,512, expenses of $15K, and assets of $385K (revenue -155.8% year-over-year).
- 2017: Revenue of $46K, expenses of $7K, and assets of $426K (revenue -18.1% year-over-year).
- 2016: Revenue of $56K, expenses of $18K, and assets of $387K.
- 2015: Revenue of $-322, expenses of $21K, and assets of $349K (revenue -100.7% year-over-year).
- 2014: Revenue of $45K, expenses of $7K, and assets of $371K (revenue -20.2% year-over-year).
- 2013: Revenue of $56K, expenses of $10K, and assets of $332K (revenue -10.6% year-over-year).
- 2012: Revenue of $62K, expenses of $11K, and assets of $286K (revenue +2896.7% year-over-year).
- 2011: Revenue of $2K, expenses of $7K, and assets of $234K.
Data Sources and Methodology
This transparency report for West Poland Highland Cemetery Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.