2025-08-25T11:27:47-05:00 2024-12-31 042759781 WALDRON H RAND & CO PC 850 WASHINGTON STREET SUITE 200 DEDHAM MA 02026 990 2024-01-01 222543200 THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS JEWI 6172446509 60 KENDRICK STREET 100 NEEDHAM MA 02494 HOWARD HIRSH TREASURER 6172446509 2025-08-08 1 1 BRIAN DLUGASCH P01394490 7814495825 2024 2025-03-06 01:10:19Z HOWARD HIRSH 60 KENDRICK STREET NEEDHAM MA 02494 5357892 0 X WWW.JCAM.ORG X 1984 MA 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. 11 11 8 0 0 0 114812 11620 1783507 2038609 2156496 2090281 1063545 1106601 5118360 5247111 0 0 0 0 873933 938651 0 0 0 2888160 3446704 3762093 4385355 1356267 861756 23421288 24209786 1541710 1468452 21879578 22741334 X 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. 0 0 3387635 3156830 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. 128246 0 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. 129192 0 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. 3645073 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 0 0 MA X X JAMIE COTEL EXECUTIVE DIRECTOR 6172446509 60 KENDRICK STREET SUITE 100 NEEDHAM MA 02494 X STEVEN HAMBURGER PRESIDENT 4.50 0.50 X X 0 0 0 SCOTT JOSEPH VICE PRESIDENT 3.50 0.50 X X 0 0 0 JAY SAGE VICE PRESIDENT 1.50 0.50 X X 0 0 0 HOWARD HIRSCH TREASURER 3.50 0.50 X X 0 0 0 SANDER RIKLEEN CLERK 4.50 0.50 X X 0 0 0 LAURENCE RICHMOND ASSISTANT CLERK 2.50 0.50 X X 0 0 0 MIRIAM DRUKMAN BOARD MEMBER 0.50 0.25 X 0 0 0 JUDITH SELWYN BOARD MEMBER 1.00 0.25 X X 0 0 0 DR JEFF KRAINS BOARD MEMBER 0.50 0.25 X 0 0 0 CINDY SPITTEL ADVISORY BOARD 0.50 0.25 X 0 0 0 BETTY ANN BLUM ADVISORY BOARD 0.50 0.25 X 0 0 0 0 0 0 0 0 0 0 BURNS LANDSCAPING 856 WOBURN ST WILMINGTON MA 01887 CEMETERY BURIALS AND MAINTENANCE 1301260 JOSHUA LANDSCAPING INC 1665 N SHORE RD APT 1 REVERE MA 02151 LANDSCAPING 259175 FAIRMOUNT LANDSCAPING SERVICES INC 23 NEW BALCH STREET BEVERLY MA 01915 CEMETERY BURIALS AND MAINTENANCE 208050 ARTHUR GREENFIELD AND SONS INC 776 BAKER STREET WEST ROXBURY MA 02132 CEMETERY BURIALS AND MAINTENANCE 205075 AAFCPAS 50 WASHINGTON ST WESTBOROUGH MA 01581 ACCOUNTING 135619 5 11620 11620 CEMETERY FEES 900099 1974008 1974008 MANAGEMENT FEES FOR NON-OWNED CEM 900099 64375 64375 RENT AND MISCELLANEOUS 900099 226 226 2038609 2090281 2090281 1217382 110781 1106601 1106601 5247111 5235491 0 0 751591 539020 212571 129495 92870 36625 57565 41284 16281 177259 177259 25327 25327 158043 158043 47061 47061 CEMETERY MANAGEMENT 2688571 2688571 COMMUNITY ENGAGEMENT 129192 129192 CEMETERY RESTORATION 128246 128246 MAINTENANCE 60115 0 60115 32890 25890 7000 4385355 3645073 740282 0 352350 265678 96171 77478 6168770 6057989 134657 68570 545873 124831 402347 421042 15594353 16770030 672640 548999 23421288 24209786 199129 239228 772165 789428 11925 6335 558491 433461 1541710 1468452 X 21801949 22689595 77629 51739 21879578 22741334 23421288 24209786 861756 0 X 1 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23328661 2090281 65641 25353301 21239623 2147478 58440 23328661 23903380 -2576655 87102 21239623 21973097 2031265 100982 23903380 20486373 1573012 86288 21973097 1 0 545873 124831 421042 421042 DUE TO AFFILIATE AND OTHER FUNDS 370750 OPERATING LEASE LIABILITY, CP 48523 OPERATING LEASE LIABILITY, NET OF CURRENT PORTION 6380 FINANCING LEASE LIABILITY, CURRENT PORTION 7808 433461 X PART X, LINE 2: 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, 2024 AND 2023. 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. 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 2024, 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 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 0 0 1 1 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 JCAM CHARITABLE FOUNDATION INC 11620 WEST BEIT OLAM CEMETERY CORPORATION SOUTH BEIT OLAM CEMETRY CORPORATION INC BAKER STREET CEMETERIES ROADWAY ASSOCIATION EAST BEIT OLAM CEMETERY CORPORATION