Civic Intelligence

Beth Abraham Cemetery Association

EIN 22-1445233 • 501(c)13 • New York, NY

Profile

Operation and maintenance of a cemetery for the interment of human remains according to the jewish faith.

15 East 32nd Street 4th FlNew York, NY 10016

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

1.13x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

33.36x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Net Margin

9th percentile

-2.8%

Higher net margin than 9% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Asset Growth

97th percentile

32%

Faster asset growth than 97% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

216%

Faster revenue growth than 96% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,394,866

Up $2,794,082 (+32%) from 2023

Liabilities

Up

$12,819,500

Up $2,724,480 (+27%) from 2023

Net Assets

Up

-$1,424,634

Up $69,602 (+4.7%) from 2023

Revenue

Up

$384,252

Up $262,559 (+216%) from 2023

Expenses

Up

$395,099

Up $64,425 (+19%) from 2023

Net Income

Up

-$10,847

Up $198,134 (+95%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2013: $6,314,325Liabilities 2013: $5,774,500Net Assets 2013: $539,8252013Assets 2014: $6,245,961Liabilities 2014: $5,774,500Net Assets 2014: $471,4612014Assets 2015: $7,458,202Liabilities 2015: $6,824,500Net Assets 2015: $633,7022015Assets 2016: $7,388,135Liabilities 2016: $6,824,500Net Assets 2016: $563,6342016Assets 2017: $7,534,912Liabilities 2017: $7,000,125Net Assets 2017: $534,7872017Assets 2018: $7,549,973Liabilities 2018: $8,474,500Net Assets 2018: -$924,5272018Assets 2019: $7,471,551Liabilities 2019: $8,699,966Net Assets 2019: -$1,228,4152019Assets 2020: $7,575,043Liabilities 2020: $8,924,500Net Assets 2020: -$1,349,4572020Assets 2021: $7,790,613Liabilities 2021: $9,124,500Net Assets 2021: -$1,333,8872021Assets 2022: $8,088,521Liabilities 2022: $9,424,500Net Assets 2022: -$1,335,9792022Assets 2023: $8,600,784Liabilities 2023: $10,095,020Net Assets 2023: -$1,494,2362023Assets 2024: $11,394,866Liabilities 2024: $12,819,500Net Assets 2024: -$1,424,6342024

Highlighted filing

2024

Assets$11,394,866
Liabilities$12,819,500
Net Assets-$1,424,634

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2013: $8,862Expenses 2013: $10,726Net Income 2013: -$1,8642013Revenue 2014: $69,109Expenses 2014: $142,436Net Income 2014: -$73,3272014Revenue 2015: $287,734Expenses 2015: $160,522Net Income 2015: $127,2122015Revenue 2016: $107,722Expenses 2016: $264,770Net Income 2016: -$157,0482016Revenue 2017: $128,415Expenses 2017: $197,990Net Income 2017: -$69,5752017Revenue 2018: $206,010Expenses 2018: $178,329Net Income 2018: $27,6812018Revenue 2019: $129,300Expenses 2019: $460,417Net Income 2019: -$331,1172019Revenue 2020: $218,113Expenses 2020: $390,969Net Income 2020: -$172,8562020Revenue 2021: $367,373Expenses 2021: $445,065Net Income 2021: -$77,6922021Revenue 2022: $277,517Expenses 2022: $322,208Net Income 2022: -$44,6912022Revenue 2023: $121,693Expenses 2023: $330,674Net Income 2023: -$208,9812023Revenue 2024: $384,252Expenses 2024: $395,099Net Income 2024: -$10,8472024

Highlighted filing

2024

Revenue$384,252
Expenses$395,099
Net Income-$10,847

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2024
Return Version
2024v5.0
Gross Receipts
$384,252
Mission and Program Overview

Mission

Operation and maintenance of a cemetery for the interment of human remainss according to the jewish faith.

Operation and maintenance of a cemetery for the interment of human remains according to the jewish faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$569,070$3,413,403▲ $2,844,333
Rtn Earn Endowment Incm Other Fnds$961,651$1,068,017▲ $106,366
Cash and Non-Interest-Bearing Accounts$245,563$88,946▼ $156,617
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Cap Stk Tr Prin Current Funds$-2,455,887$-2,492,651▼ $36,764
Total Assets$8,600,784$11,394,866▲ $2,794,082
Other Assets Total$7,786,151$7,892,517▲ $106,366
Liabilities
Other Liabilities$6,824,500$6,824,500→ $0
Unsecured Notes Loans Payable$3,270,000$5,995,000▲ $2,725,000
Accounts Payable and Accrued Expenses$520$0▼ $520
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,095,020$12,819,500▲ $2,724,480
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,494,236$-1,424,634▲ $69,602
Total Liabilities and Net Assets / Fund Balance$8,600,784$11,394,866▲ $2,794,082

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,413,403$3,984$3,417,387
Other Assets Org$683,966--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$961,651$33,493▲ $72,872-$1,068,016
2023$895,233$51,700▲ $14,718-$961,651
2022$832,193$54,677▲ $8,363-$895,233
2021$710,544$121,649--$832,193
2020$647,051$63,493--$710,544
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel SultanPresident/trustee
Jack a HidaryVice President/trustee
Eli D GreenbergAssistant Secretary/trustee
Steven J HidarySecretary/trustee
Stephen SultanTreasurer/trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$384,252
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$395,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$214,058
Fees for Services Other---$84,989
Fees for Services Management---$46,012
Insurance---$24,242
Office Expenses---$14,470
Fees for Services Accounting---$9,152
Fees for Services Legal---$1,395
Depreciation Depletion---$781
Total Functional Expenses$0$0$0$395,099
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Land Share Certificates$6,824,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Page 6, Part VI, Question 2

Daniel sultan, president/trustee and stephen sultan, treasurer/trustee, have a family relationship. Jack a. Hidary, vice president/trustee and steven j. Hidary, secretary/trustee, have a family relationship.

Page 6, Part VI, Section B, Question 11B

The board reviews the form 990 prior to filing with the irs.

Page 6, Part VI, Section C, Question 19

The organization makes its documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Beth Abraham Cemetery Association
EIN
22-1445233
In Care Of
% DANIEL SULTAN
Phone
2126898900
Address
15 East 32nd Street 4th Fl, New York, NY 10016

Signing Officer

Name
Daniel Sultan
Title
President/trustee
Phone
2127437000
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Sultan
Formed
1943
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Withum Smith Brown Pc
Address
506 CARNEGIE CENTER STE 400, PRINCETON, NJ 08540-6243
Preparer
Michael D Yarrow
Phone
6095201188
Supplemental Narrative

Additional Explanations

Page 12, Part XI, Line 9 Other Changes in Net Assets

Other changes to net assets are attributable to the 2 following items: additions to the perpetual care trust fund: $47,727 additions to the m&p trust fund: $32,722 total changes to net assets: $80,449

Form 990 Part IX Line 11G

Description:professional fees total fees:84989

Raw XML AppendixShowing 400 of 402 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0520
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OPERATION AND MAINTENANCE OF A CEMETERY FOR THE INTERMENT OF HUMAN REMAINS ACCORDING TO THE JEWISH FAITH.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DANIEL SULTAN
IRS990/BooksInCareOfDetail/PhoneNum02126898900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015 EAST 32ND STREET 4TH FL
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010016
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-2455887
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0-2492651
IRS990/CashNonInterestBearingGrp/BOYAmt0245563
IRS990/CashNonInterestBearingGrp/EOYAmt088946
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0395099
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0384252
IRS990/CYRevenuesLessExpensesAmt0-10847
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0395099
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0384252
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0781
IRS990/Desc0OPERATION AND MAINTENANCE OF A CEMETERY FOR THE INTERMENT OF HUMAN REMAINS ACCORDING TO THE JEWISH FAITH.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt09152
IRS990/FeesForServicesLegalGrp/TotalAmt01395
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt046012
IRS990/FeesForServicesOtherGrp/TotalAmt084989
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DANIEL SULTAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JACK A HIDARY
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHEN SULTAN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVEN J HIDARY
IRS990/Form990PartVIISectionAGrp/PersonNm4ELI D GREENBERG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT SECRETARY/TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01943
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0384252
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt024242
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03984
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0569070
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03413403
IRS990/LandBldgEquipCostOrOtherBssAmt03417387
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATION AND MAINTENANCE OF A CEMETERY FOR THE INTERMENT OF HUMAN REMAINS ACCORDING TO THE JEWISH FAITH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1494236
IRS990/NetAssetsOrFundBalancesEOYAmt0-1424634
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0214058
IRS990/OfficeExpensesGrp/TotalAmt014470
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07786151
IRS990/OtherAssetsTotalGrp/EOYAmt07892517
IRS990/OtherChangesInNetAssetsAmt080449
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt06824500
IRS990/OtherLiabilitiesGrp/EOYAmt06824500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DANIEL SULTAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/Desc0CEMETERY LOT AND GRAVE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0384252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0384252
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0330674
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0121693
IRS990/PYRevenuesLessExpensesAmt0-208981
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0330674
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0121693
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-10847
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0961651
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01068017
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0961651
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt033493
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01068016
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt072872
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0895233
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt051700
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0961651
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014718
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0832193
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt054677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0895233
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08363
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0710544
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0121649
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0832193
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0647051
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt063493
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0710544
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06824500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1384051
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2683966
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BURIAL LAND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PERPETUAL CARE FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2MAINTENANCE & PRESERVATION FND
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03413403
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03984
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03417387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06824500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LAND SHARE CERTIFICATES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03413403
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07892517
IRS990ScheduleD/TotalLiabilityAmt06824500
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER CHANGES TO NET ASSETS ARE ATTRIBUTABLE TO THE 2 FOLLOWING ITEMS: ADDITIONS TO THE PERPETUAL CARE TRUST FUND: $47,727 ADDITIONS TO THE M&P TRUST FUND: $32,722 TOTAL CHANGES TO NET ASSETS: $80,449
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DANIEL SULTAN, PRESIDENT/TRUSTEE AND STEPHEN SULTAN, TREASURER/TRUSTEE, HAVE A FAMILY RELATIONSHIP. JACK A. HIDARY, VICE PRESIDENT/TRUSTEE AND STEVEN J. HIDARY, SECRETARY/TRUSTEE, HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:84989
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAGE 12, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PAGE 6, PART VI, QUESTION 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PAGE 6, PART VI, SECTION B, QUESTION 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PAGE 6, PART VI, SECTION C, QUESTION 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08600784
IRS990/TotalAssetsEOYAmt011394866
IRS990/TotalAssetsGrp/BOYAmt08600784
IRS990/TotalAssetsGrp/EOYAmt011394866
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0395099
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010095020
IRS990/TotalLiabilitiesEOYAmt012819500
IRS990/TotalLiabilitiesGrp/BOYAmt010095020
IRS990/TotalLiabilitiesGrp/EOYAmt012819500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1494236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1424634
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0384252
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0384252
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0384252
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08600784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011394866
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt03270000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05995000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015 East 32nd Street 4th Fl
IRS990/USAddress/CityNm0New York
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010016
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SULTAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02127437000
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Beth Abraham Cemetery Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O Daniel Sultan
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0221445233
ReturnHeader/Filer/InCareOfNm0% DANIEL SULTAN
ReturnHeader/Filer/PhoneNum02126898900
ReturnHeader/Filer/USAddress/AddressLine1Txt015 East 32nd Street 4th Fl
ReturnHeader/Filer/USAddress/CityNm0New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010016
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WITHUM SMITH BROWN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0506 CARNEGIE CENTER STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRINCETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0085406243
ReturnHeader/PreparerPersonGrp/PhoneNum06095201188
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL D YARROW
ReturnHeader/ReturnTs02025-04-09T20:31:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.