THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC (EIN 22-2543200)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-03
IRS object ID
202621549349301507
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-03T14:36:54-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042759781PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WALDRON H RAND & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1850 WASHINGTON STREET SUITE 200AddressLine1Txt
CityDEDHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02026ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222543200EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JEWISH CEMETERY ASSOCIATION OFBusinessNameLine1Txt
Business Name Line2MASSACHUSETTSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone6172446509PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 KENDRICK STREET 100AddressLine1Txt
CityNEEDHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02494ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT JOSEPHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6172446509PhoneNum
Signature2026-06-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN DLUGASCHPreparerPersonNm
PTINP01394490PTIN
Phone7814495825PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT JOSEPHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 KENDRICK STREETAddressLine1Txt
CityNEEDHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02494ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,487,980GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.JCAM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionJCAM MAINTAINS, PRESERVES AND RESTORES JEWISH CEMETERIES AND GRAVESITES THROUGHOUT MASSACHUSETTS. JCAM OWNS AND MANAGES MORE THAN 100 CEMETERIES IN MASSACHUSETTS, WHICH REPRESENTS NEARLY 50% OF THE JEWISH CEMETERIES IN MASSACHUSETTS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$11,620PYContributionsGrantsAmt
CY Contributions Grants$1,080,893CYContributionsGrantsAmt
PY Program Service Revenue$2,038,609PYProgramServiceRevenueAmt
CY Program Service Revenue$2,221,350CYProgramServiceRevenueAmt
PY Investment Income$2,090,281PYInvestmentIncomeAmt
CY Investment Income$2,532,794CYInvestmentIncomeAmt
PY Other Revenue$1,106,601PYOtherRevenueAmt
CY Other Revenue$1,580,208CYOtherRevenueAmt
PY Total Revenue$5,247,111PYTotalRevenueAmt
CY Total Revenue$7,415,245CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$938,651PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$952,676CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,446,704PYOtherExpensesAmt
CY Other Expenses$3,770,760CYOtherExpensesAmt
PY Total Expenses$4,385,355PYTotalExpensesAmt
CY Total Expenses$4,723,436CYTotalExpensesAmt
PY Revenues Less Expenses$861,756PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,691,809CYRevenuesLessExpensesAmt
Total Assets BOY$24,209,786TotalAssetsBOYAmt
Total Assets EOY$27,376,671TotalAssetsEOYAmt
Total Liabilities BOY$1,468,452TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,933,915TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,741,334NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$25,442,756NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionJCAM MAINTAINS, PRESERVES AND RESTORES JEWISH CEMETERIES AND GRAVE SITES THROUGHOUT MASSACHUSETTS. JCAM OWNS AND MANAGES 124 CEMETERIES IN MASSACHUSETTS, WHICH REPRESENTS 56% OF THE JEWISH CEMETERIES IN MASSACHUSETTS. JCAM'S MISSION INCLUDES A SOLUTION IN PERPETUITY FOR BOTH ACTIVE AND FORMERLY ABANDONED CEMETERIES, PROVIDING A DIGNIFIED FINAL RESTING PLACE FOR THOSE INTERRED IN THESE CEMETERIES. JCAM ALSO PLAYS A ROLE IN THE PRESERVATION OF HISTORIC SITES AND HISTORICAL AND GENEALOGICAL ACCESS TO 175 YEARS OF HISTORY OF JEWISH PEOPLE AND COMMUNITIES IN MASSACHUSETTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,471,282ExpenseAmt
Revenue$4,882,451RevenueAmt
DescMAINTAIN CEMETERIES - SINCE 1984, JCAM HAS TAKEN OWNERSHIP FOR 115 ABANDONED AND ACTIVE JEWISH CEMETERIES, AS WELL AS MANAGING NINE INDEPENDENT JEWISH CEMETERIES. JCAM PERFORMS REGULAR AND SEASONAL MAINTENANCE FOR THE CEMETERIES AND GRAVE SITES AS PRESCRIBED BY JEWISH LAWS AND CUSTOMS. IN ADDITION, JCAM PAYS ATTENTION TO THE SECURITY OF THESE VISIBLE, VULNERABLE, AND OFTEN REMOTE, JEWISH SITES. IN SO DOING, THE MEMORIES OF THE COMMUNITY'S CHILDREN, PARENTS, GRANDPARENTS AND MORE DISTANT ANCESTORS ARE PRESERVED FOR FUTURE GENERATIONS OF JEWISH FAMILIES AND HISTORIANS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$314,688ExpenseAmt
Revenue$0RevenueAmt
DescRESTORE CEMETERIES - MANY JEWISH CEMETERIES FELL INTO DISREPAIR IN THEYEARS BEFORE JCAM TOOK RESPONSIBILITY FOR THEIR MAINTENANCE. EACH YEAR,JCAM HAS INVESTED IN THE RESTORATION OF JEWISH CEMETERIES TO IMPROVESAFETY AND ENHANCE THEIR SACRED PURPOSE FOR FAMILIES AND VISITORS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$181,258ExpenseAmt
Revenue$0RevenueAmt
DescSUPPORT BURIALS (COMMUNITY OUTREACH) - MANY OF THE JCAM CEMETERIES CONTINUE TO BE FULLY OPERATIONAL, WITH EMPTY PLOTS AVAILABLE FOR NEW FAMILIES AND FAMILY MEMBERS. JCAM HELPS FAMILIES MAKE ARRANGEMENTS FOR THEIR LOVED ONES AND HELPS PROVIDE FOR BURIALS ACCORDING TO JEWISH LAWS AND CUSTOMS (ON AN AS NEEDED BASIS). FREE GRAVES AND BURIALS ARE PROVIDED FOR INDIGENT PEOPLE IN THE JEWISH COMMUNITY, AS PART OF A COMMITMENT TO HELPING THOSE IN NEED HAVE PROPER AND DIGNIFIED JEWISH BURIAL. JCAM PARTNERS WITH OTHER COMMUNITY ORGANIZATIONS IN THIS MISSION.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Revenue$0RevenueAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$3,967,228TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAMIE COTEL EXECUTIVE DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6172446509PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line160 KENDRICK STREET SUITE 100AddressLine1Txt
CityNEEDHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02494ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEVEN HAMBURGER
DIRECTOR4.500.50Yes (X)Yes (X)$0$0$0
SCOTT JOSEPH
PRESIDENT3.500.50Yes (X)Yes (X)$0$0$0
JAY SAGE
DIRECTOR1.500.50Yes (X)Yes (X)$0$0$0
HOWARD HIRSH
TREASURER3.500.50Yes (X)Yes (X)$0$0$0
SANDER RIKLEEN
CLERK4.500.50Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BURNS LANDSCAPING
856 WOBURN STWILMINGTONMA01887CEMETERY BURIALS AND MAINTENANCE$1,084,511
ARTHUR GREENFIELD AND SONS INC
776 BAKER STREETWEST ROXBURYMA02132CEMETERY BURIALS AND MAINTENANCE$261,620
FAIRMOUNT LANDSCAPING SERVICES INC
23 NEW BALCH STREETBEVERLYMA01915CEMETERY BURIALS AND MAINTENANCE$186,862
AAFCPAS
50 WASHINGTON STWESTBOROUGHMA01581ACCOUNTING$130,299
JOSHUA LANDSCAPING INC
1665 N SHORE RD APT 1REVEREMA02151LANDSCAPING$120,250
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Related Organizations$136,183RelatedOrganizationsAmt
All Other Contributions$944,710AllOtherContributionsAmt
Total Contributions$1,080,893TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CEMETERY FEES900099$2,165,699$2,165,699
MANAGEMENT FEES FOR NON-OWNED CEM900099$54,198$54,198
RENT AND MISCELLANEOUS900099$1,453$1,453
FieldValueIRS element (for citing)
Total Program Service Revenue$2,221,350TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,532,794TotalRevenueColumnAmt
Related Or Exempt Func Income$2,532,794RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,652,943GrossSalesOfInventoryAmt
Cost Of Goods Sold$72,735CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,580,208TotalRevenueColumnAmt
Related Or Exempt Func Income$1,580,208RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,415,245TotalRevenueColumnAmt
Related Or Exempt Func Income$6,334,352RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$759,629TotalAmt
Program Services$546,933ProgramServicesAmt
Management And General$212,696ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$132,558TotalAmt
Program Services$95,442ProgramServicesAmt
Management And General$37,116ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$60,489TotalAmt
Program Services$43,552ProgramServicesAmt
Management And General$16,937ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$240,210TotalAmt
Program Services$66,473ProgramServicesAmt
Management And General$173,737ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$74,218TotalAmt
Management And General$74,218ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$140,754TotalAmt
Management And General$140,754ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$48,686TotalAmt
Management And General$48,686ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$93,214TotalAmt
Program Services$93,214ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CEMETERY MAINTENANCE AN$2,135,704$2,100,007$35,697
GRAVE OPENINGS$627,045$627,045
REHABILITATION AND PRES$179,829$179,829
CEMETERY RESTORATION$125,332$125,332

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$105,768TotalAmt
Program Services$89,401ProgramServicesAmt
Management And General$16,367ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,723,436TotalAmt
Program Services$3,967,228ProgramServicesAmt
Management And General$756,208ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$265,678BOYAmt
EOY$274,489EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$77,478BOYAmt
EOY$153,391EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$6,057,989BOYAmt
EOY$5,985,254EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$68,570BOYAmt
EOY$157,861EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$559,742LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$162,849LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$421,042BOYAmt
EOY$396,893EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$16,770,030BOYAmt
EOY$19,468,698EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$548,999BOYAmt
EOY$940,085EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,209,786BOYAmt
EOY$27,376,671EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$239,228BOYAmt
EOY$246,313EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$789,428BOYAmt
EOY$743,725EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$6,335BOYAmt
EOY$500EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$433,461BOYAmt
EOY$943,377EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,468,452BOYAmt
EOY$1,933,915EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,689,595BOYAmt
EOY$25,391,016EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$51,739BOYAmt
EOY$51,740EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,741,334BOYAmt
EOY$25,442,756EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,209,786BOYAmt
EOY$27,376,671EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,691,809ReconcilationRevenueExpnssAmt
Prior Period Adjustments$9,613PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,353,301BeginningYearBalanceAmt
Investment Earnings Or Losses$2,532,794InvestmentEarningsOrLossesAmt
Administrative Expenses$69,739AdministrativeExpensesAmt
End Year Balance$27,816,356EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$23,328,661BeginningYearBalanceAmt
Investment Earnings Or Losses$2,090,281InvestmentEarningsOrLossesAmt
Administrative Expenses$65,641AdministrativeExpensesAmt
End Year Balance$25,353,301EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$21,239,623BeginningYearBalanceAmt
Investment Earnings Or Losses$2,147,478InvestmentEarningsOrLossesAmt
Administrative Expenses$58,440AdministrativeExpensesAmt
End Year Balance$23,328,661EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$23,903,380BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,576,655InvestmentEarningsOrLossesAmt
Administrative Expenses$87,102AdministrativeExpensesAmt
End Year Balance$21,239,623EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$21,973,097BeginningYearBalanceAmt
Investment Earnings Or Losses$2,031,265InvestmentEarningsOrLossesAmt
Administrative Expenses$100,982AdministrativeExpensesAmt
End Year Balance$23,903,380EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$559,742OtherCostOrOtherBasisAmt
Depreciation$162,849DepreciationAmt
Book Value$396,893BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$396,893TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
DUE TO AFFILIATE AND OTHER FUNDS$425,543
OPERATING LEASE LIABILITY, CURRENT PORTION$100,424
OPERATING LEASE LIABILITY, NET OF CURRENT PORTION$405,364
FINANCING LEASE LIABILITY, CURRENT PORTION$6,211
CURRENT PORTION OF NOTES PAYABLE$5,835
FieldValueIRS element (for citing)
Total Liability$943,377TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FIN 48 (ASC 740), INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINING FINANCIAL STATEMENTS AT DECEMBER 31, 2025 AND 2024. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990, PART VI, SECTION B, LINE 11B - THE 990 IS REVIEWED BY MEMBERS OF THE EXECUTIVE COMMITTEE IN PERSON AND THROUGH EMAIL.
FORM 990, PART VI, SECTION B, LINE 15AFORM 990, PART VI, SECTION B, LINE 15 - IN 2025, THE SALARY FOR THE EXECUTIVE DIRECTOR WAS SET BY THE BOARD OF DIRECTORS AFTER A SALARY REVIEW PROCESS.
FORM 990, PART VI, SECTION C, LINE 19FORM 990, PART VI, SECTION C, LINE 19 - THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON THE RECEIPT OF A WRITTEN REQUEST. THE 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
JCAM CHARITABLE FOUNDATION INC
189 WELLS AVE THIRD FLOORNEWTONMA02459870764027CEMETERY RESTORATIONMA501(C)(3)LINE 7 (509A3)THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS0
WEST BEIT OLAM CEMETERY CORPORATION
189 WELLS AVE THIRD FLOORNEWTONMA02459260595044DEVELOP NEW CEMETERYMA501(C)(13)THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS0
SOUTH BEIT OLAM CEMETERY CORPORATION
189 WELLS AVE THIRD FLOORNEWTONMA02459273645762DEVELOP NEW CEMETERYMA501(C)(13)THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS0
BAKER STREET CEMETERIES ROADWAY ASSOCIATION INC
189 WELLS AVE THIRD FLOORNEWTONMA02459454891907DEVELOP NEW CEMETERYMA501(C)(4)THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS0
EAST BEIT OLAM CEMETERY CORPORATION
189 WELLS AVE THIRD FLOORNEWTONMA02459208045305DEVELOP NEW CEMETERYMA501(C)(13)THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

InvolvedInvolvedAmt
JCAM CHARITABLE FOUNDATION INC
$136,183
WEST BEIT OLAM CEMETERY CORPORATION
SOUTH BEIT OLAM CEMETRY CORPORATION INC
BAKER STREET CEMETERIES ROADWAY ASSOCIATION
EAST BEIT OLAM CEMETERY CORPORATION

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