Whaley Cemetery: Nonprofit Profile, Financials & Form 990 (EIN 52-6039672)

Revenue by fiscal year
FY2020	$52K
FY2021	$37K
FY2022	$256K
FY2023	$61K

Expenses by fiscal year
FY2020	$60K
FY2021	$69K
FY2022	$77K
FY2023	$82K

Net assets by fiscal year
FY2020	$1.4M
FY2021	$1.6M
FY2022	$1.5M
FY2023	$1.5M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Nov 1980.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

88%

12%

Program services 88% · $72K Management & general 12% · $10K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation

W Whaley Brittingham

Trustee

$0Pt VII · Sec A

James McCabe

Trustee

$0Pt VII · Sec A

See Whaley Cemetery executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Whaley Cemetery is a cemetery or fraternal organization based in Land O Lakes, FL.

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1 program · $72K · in their own filed words · FY2023

01

Cemetery grounds upkeep

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-6039672) · Dispute this line

$72Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record

Grants received · FY2024

Stieff Foundation INC Ccs IIIFY2024$500

Total grants receivedfrom 1 funder$500

By the numbers

The FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$61K

Ln 12

Investment incomeLn 3$59K

Other incomeLn 4–11$2K

Money outPt IX

$82K

Ln 25

Programscol B$72K

Managementcol C$10K

Owns and owesPt X

$1.5M

net assets · Ln 32

Cash and savingsLn 1–2$23K

Total assetsLn 16$1.5M

LiabilitiesLn 26$0

PeoplePt VI, VII

2

listed · VII A

PaidVII A0

Voting boardVI 1a2

IndependentVI 1b0

2In more detail

Revenue in detailPt VIII

Investment incomeLn 3$59K

Other incomeLn 4–11$2K

Total revenueLn 12$61K

Assets in detailPt X, end of year

SavingsLn 2$23K

Cash and savings togetherLn 1–2$23K

Land, buildings, equipmentLn 10c$30K

InvestmentsLn 11–13$1.5M

Total assetsLn 16$1.5M

LiabilitiesLn 26$0

Net assetsLn 32$1.5M

OperationsPt I, VI

EmployeesI 50

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$23K	$23K
InvestmentsLn 11–13	$1.4M	$1.5M
Land, buildings, equipmentLn 10c	$35K	$30K
Total assetsLn 16	$1.5M	$1.5M
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$1.5M	$1.5M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Accounting feesLn 11c	$300		$300
Office expensesLn 13	$6K		$6K
InterestLn 20	$640		$640
Depreciation, depletion and amortizationLn 22	$5K	$5K
Other expenses (24a–d)Ln 24	$64K	$64K
All other expensesLn 24e	$6K	$3K	$3K
Total functional expensesLn 25	$82K	$72K	$10K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2023 Latest ViewingFiled with the IRS Nov 4, 2024	$61K	$82K	−$22K	$1.5M	990 PDF
FY2022Filed with the IRS Nov 15, 2023	$256K	$77K	$179K	$1.5M	990 PDF
FY2021Filed with the IRS Nov 14, 2022	$37K	$69K	−$32K	$1.6M	990 PDF
FY2020Filed with the IRS Nov 15, 2021	$52K	$60K	−$8K	$1.4M	990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations

See the full FY2023 990

Part I · Summary $60,681 revenue, 12 lines filed

I-8 Contributions and grants$0

I-9 Program service revenue$0

I-10 Investment incomePrior year $256,089$59,001

I-11 Other revenuePrior year −$248$1,680

I-12 Total revenuePrior year $255,841$60,681

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefits$0

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $76,909$82,354

I-18 Total expensesPrior year $76,909$82,354

I-19 Revenue less expensesPrior year $178,932−$21,673

Part VI · Governance 0 of 2 board members independent, 4 to look at

VI-1a Voting members of the governing body2

VI-1b Independent voting members0

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue $60,681 across 3 lines filed

VIII-3 Investment incomeExcluded from tax $59,001$59,001

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,680$1,680

VIII-12 Total revenueExcluded from tax $60,681$60,681

Part IX · Statement of functional expenses $82,354 across 6 lines filed

IX-11c Accounting feesManagement $300$300

IX-13 Office expensesManagement $5,974$5,974

IX-20 InterestManagement $640$640

IX-22 Depreciation, depletion and amortizationPrograms $5,421$5,421

IX-24 Other expenses (24a–d)Programs $63,576$63,576

IX-24e All other expensesPrograms $3,145 · Management $3,298$6,443

IX-25 Total functional expensesPrograms $72,142 · Management $10,212 · Fundraising $0$82,354

Part X · Balance sheet $1,510,251 assets, 8 lines filed

X-2 Savings and temporary cash investmentsStart of year $22,589$22,515

X-10c Land, buildings and equipment, netStart of year $35,225$29,808

X-11 Publicly traded securitiesStart of year $1,447,501$1,457,928

X-16 Total assetsStart of year $1,505,313$1,510,251

X-26 Total liabilitiesStart of year $0$0

X-27 Net assets without donor restrictionsStart of year $1,505,313$1,510,251

X-32 Total net assets or fund balancesStart of year $1,505,313$1,510,251

X-33 Total liabilities and net assetsStart of year $1,505,313$1,510,251

Part XI · Reconciliation of net assets $1,510,251 net assets at year end

XI-1 Total revenue$60,681

XI-2 Total expenses$82,354

XI-3 Revenue less expenses−$21,673

XI-4 Net assets at start of year$1,505,313

XI-5 Net unrealized gains (losses) on investments$26,611

XI-10 Net assets at end of year$1,510,251

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Whaley Cemetery

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