THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC: Form 990, tax year 2023
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- Organization
- THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC (EIN 22-2543200)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349310786
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T14:09:37-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042759781 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WALDRON H RAND & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 850 WASHINGTON STREET SUITE 200 | AddressLine1Txt |
| City | DEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222543200 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JEWISH CEMETERY ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | MASSACHUSETTS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWI | BusinessNameControlTxt |
| Phone | 6172446509 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 KENDRICK STREET 100 | AddressLine1Txt |
| City | NEEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02494 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOWARD HIRSH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6172446509 | PhoneNum |
| Signature | 2024-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN DLUGASCH | PreparerPersonNm |
| PTIN | P01394490 | PTIN |
| Phone | 7814495825 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOWARD HIRSH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 KENDRICK STREET | AddressLine1Txt |
| City | NEEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02494 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,214,594 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.JCAM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | JCAM 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 Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $69,793 | PYContributionsGrantsAmt |
| CY Contributions Grants | $114,812 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,812,693 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,783,507 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,576,655 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,156,496 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,201,592 | PYOtherRevenueAmt |
| CY Other Revenue | $1,063,545 | CYOtherRevenueAmt |
| PY Total Revenue | $507,423 | PYTotalRevenueAmt |
| CY Total Revenue | $5,118,360 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $827,341 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $873,933 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,894,152 | PYOtherExpensesAmt |
| CY Other Expenses | $2,888,160 | CYOtherExpensesAmt |
| PY Total Expenses | $3,721,493 | PYTotalExpensesAmt |
| CY Total Expenses | $3,762,093 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,214,070 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,356,267 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,995,671 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,421,288 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,472,360 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,541,710 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,523,311 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,879,578 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | JCAM 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,709,196 | ExpenseAmt |
| Revenue | $2,935,976 | RevenueAmt |
| Desc | MAINTAIN 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $215,416 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | RESTORE CEMETERIES - MANY JEWISH CEMETERIES FELL INTO DISREPAIR IN THE YEARS BEFORE JCAM TOOK RESPONSIBILITY FOR THEIR MAINTENANCE. EACH YEAR, JCAM HAS INVESTED IN THE RESTORATION OF JEWISH CEMETERIES TO IMPROVE SAFETY AND ENHANCE THEIR SACRED PURPOSE FOR FAMILIES AND VISITORS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $89,120 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | SUPPORT BURIALS - 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,013,732 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMIE COTEL EXECUTIVE DIRECTOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6172446509 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 KENDRICK STREET SUITE 100 | AddressLine1Txt |
| City | NEEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02494 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| STEVEN HAMBURGER | |||||||
| PRESIDENT | 4.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT JOSEPH | |||||||
| VICE PRESIDENT | 3.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAY SAGE | |||||||
| VICE PRESIDENT | 1.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOWARD HIRSCH | |||||||
| TREASURER | 3.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDER RIKLEEN | |||||||
| CLERK | 4.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LAURENCE RICHMOND | |||||||
| ASSISTANT CLERK | 2.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIRIAM DRUKMAN | |||||||
| BOARD MEMBER | 0.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JUDITH SELWYN | |||||||
| BOARD MEMBER | 1.00 | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR JEFF KRAINS | |||||||
| BOARD MEMBER | 0.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |
| CINDY SPITTEL | |||||||
| ADVISORY BOARD | 0.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |
| BETTY ANN BLUM | |||||||
| ADVISORY BOARD | 0.50 | 0.25 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BURNS LANDSCAPING | |||||
| 856 WOBURN ST | WILMINGTON | MA | 01887 | CEMETERY BURIALS AND MAINTENANCE | $750,148 |
| FAIRMOUNT LANDSCAPING SERVICES INC | |||||
| 23 NEW BALCH STREET | BEVERLY | MA | 01915 | CEMETERY BURIALS AND MAINTENANCE | $313,857 |
| JOSHUA LANDSCAPING INC | |||||
| 1665 N SHORE RD APT 1 | REVERE | MA | 02151 | LANDSCAPING | $293,945 |
| ARTHUR GREENFIELD AND SONS INC | |||||
| 776 BAKER STREET | WEST ROXBURY | MA | 02132 | CEMETERY BURIALS AND MAINTENANCE | $268,000 |
| AAFCPAS | |||||
| 50 WASHINGTON ST | WESTBOROUGH | MA | 01581 | ACCOUNTING | $160,728 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $114,812 | AllOtherContributionsAmt |
| Total Contributions | $114,812 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CEMETERY FEES | 900099 | $1,686,505 | $1,686,505 |
| MANAGEMENT FEES FOR NON-OWNED CEM | 900099 | $70,939 | $70,939 |
| RENT AND MISCELLANEOUS | 900099 | $174 | $174 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,889 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,889 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,783,507 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,147,478 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,147,478 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,018 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,018 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,018 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,018 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,159,779 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $96,234 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,063,545 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,063,545 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,118,360 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,003,548 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $697,473 | TotalAmt |
| Program Services | $500,208 | ProgramServicesAmt |
| Management And General | $197,265 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,818 | TotalAmt |
| Program Services | $86,647 | ProgramServicesAmt |
| Management And General | $34,171 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,642 | TotalAmt |
| Program Services | $39,905 | ProgramServicesAmt |
| Management And General | $15,737 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,326 | TotalAmt |
| Management And General | $195,326 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,250 | TotalAmt |
| Management And General | $19,250 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,735 | TotalAmt |
| Management And General | $149,735 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,078 | TotalAmt |
| Management And General | $36,078 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CEMETERY MANAGEMENT | $2,082,436 | $2,082,436 | |
| CEMETERY RESTORATION | $215,416 | $215,416 | |
| MAINTENANCE | $100,799 | $100,799 | |
| COMMUNITY ENGAGEMENT | $89,120 | $89,120 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,762,093 | TotalAmt |
| Program Services | $3,013,732 | ProgramServicesAmt |
| Management And General | $748,361 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,363 | BOYAmt |
| EOY | $352,350 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,316 | BOYAmt |
| EOY | $96,171 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,265,004 | BOYAmt |
| EOY | $6,168,770 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,969 | BOYAmt |
| EOY | $134,657 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $490,784 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $88,437 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $388,593 | BOYAmt |
| EOY | $402,347 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,017,453 | BOYAmt |
| EOY | $15,594,353 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,973 | BOYAmt |
| EOY | $672,640 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,995,671 | BOYAmt |
| EOY | $23,421,288 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,581 | BOYAmt |
| EOY | $199,129 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $914,324 | BOYAmt |
| EOY | $772,165 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,279 | BOYAmt |
| EOY | $11,925 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,176 | BOYAmt |
| EOY | $558,491 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,472,360 | BOYAmt |
| EOY | $1,541,710 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,471,571 | BOYAmt |
| EOY | $21,801,949 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,740 | BOYAmt |
| EOY | $77,629 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,523,311 | BOYAmt |
| EOY | $21,879,578 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,995,671 | BOYAmt |
| EOY | $23,421,288 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,356,267 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,239,623 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,147,478 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $58,440 | AdministrativeExpensesAmt |
| End Year Balance | $23,328,661 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,903,380 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$2,576,655 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $87,102 | AdministrativeExpensesAmt |
| End Year Balance | $21,239,623 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,973,097 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,031,265 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $100,982 | AdministrativeExpensesAmt |
| End Year Balance | $23,903,380 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,486,373 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,573,012 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $86,288 | AdministrativeExpensesAmt |
| End Year Balance | $21,973,097 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,169,142 | BeginningYearBalanceAmt |
| Contributions | $53,764 | ContributionsAmt |
| Investment Earnings Or Losses | $2,347,936 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $84,469 | AdministrativeExpensesAmt |
| End Year Balance | $20,486,373 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $490,784 | OtherCostOrOtherBasisAmt |
| Depreciation | $88,437 | DepreciationAmt |
| Book Value | $402,347 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $402,347 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATE AND OTHER FUNDS | $382,395 |
| OPERATING LEASE LIABILITY, CP | $115,522 |
| OPERATING LEASE LIABILITY, NET OF CURRENT PORTION | $52,958 |
| FINANCING LEASE LIABILITY, CURRENT PORTION | $7,616 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $558,491 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE 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, 2023 AND 2022. 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 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 15A | FORM 990, PART VI, SECTION B, LINE 15 - IN 2023, 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 19 | FORM 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/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JCAM CHARITABLE FOUNDATION INC | ||||||||||
| 189 WELLS AVE THIRD FLOOR | NEWTON | MA | 02459 | 870764027 | CEMETERY RESTORATION | MA | 501(C)(3) | LINE 7 (509A3) | THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS | 0 |
| WEST BEIT OLAM CEMETERY CORPORATION | ||||||||||
| 189 WELLS AVE THIRD FLOOR | NEWTON | MA | 02459 | 260595044 | DEVELOP NEW CEMETERY | MA | 501(C)(13) | THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS | 0 | |
| SOUTH BEIT OLAM CEMETERY CORPORATION | ||||||||||
| 189 WELLS AVE THIRD FLOOR | NEWTON | MA | 02459 | 273645762 | DEVELOP NEW CEMETERY | MA | 501(C)(13) | THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS | 0 | |
| BAKER STREET CEMETERIES ROADWAY ASSOCIATION INC | ||||||||||
| 189 WELLS AVE THIRD FLOOR | NEWTON | MA | 02459 | 454891907 | DEVELOP NEW CEMETERY | MA | 501(C)(4) | THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS | 0 | |
| EAST BEIT OLAM CEMETERY CORPORATION | ||||||||||
| 189 WELLS AVE THIRD FLOOR | NEWTON | MA | 02459 | 208045305 | DEVELOP NEW CEMETERY | MA | 501(C)(13) | THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| JCAM CHARITABLE FOUNDATION INC |
| 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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