Civic Intelligence

B'Nai Jeshurun Cemetery Association

EIN 22-1447543 • 501(c)13 • Short Hills, NJ

Profile

To pay the ordinary and necessary expenses of operating, maintaining, and improving a cemetery.

1025 South Orange AvenueShort Hills, NJ 07078

www.tbj.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.02x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.16x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

6th percentile

-43%

Higher net margin than 6% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

98th percentile

$217,459

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 117.5% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

16th percentile

-0.2%

Faster asset growth than 16% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$1,718,575

Down $3,375 (-0.2%) from 2024

Liabilities

Down

$29,423

Down $19,333 (-40%) from 2024

Net Assets

Up

$1,689,152

Up $15,958 (+1.0%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin6th percentile

Revenue

Down

$185,120

Down $173,803 (-48%) from 2024

Expenses

Up

$264,880

Up $50,635 (+24%) from 2024

Net Income

Down

-$79,760

Down $224,438 (-155%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,474,020Liabilities 2011: $23,107Net Assets 2011: $1,450,9132011Assets 2012: $1,389,400Liabilities 2012: $15,548Net Assets 2012: $1,373,8522012Assets 2013: $1,457,647Liabilities 2013: $16,455Net Assets 2013: $1,441,1922013Assets 2014: $1,566,591Liabilities 2014: $31,355Net Assets 2014: $1,535,2362014Assets 2015: $1,509,715Liabilities 2015: $28,480Net Assets 2015: $1,481,2352015Assets 2016: $1,447,511Liabilities 2016: $16,585Net Assets 2016: $1,430,9262016Assets 2017: $1,523,877Liabilities 2017: $18,729Net Assets 2017: $1,505,1482017Assets 2018: $1,670,927Liabilities 2018: $56,824Net Assets 2018: $1,614,1032018Assets 2019: $1,667,129Liabilities 2019: $24,048Net Assets 2019: $1,643,0812019Assets 2020: $1,713,318Liabilities 2020: $21,546Net Assets 2020: $1,691,7722020Assets 2021: $1,958,999Liabilities 2021: $18,668Net Assets 2021: $1,940,3312021Assets 2022: $1,671,986Liabilities 2022: $43,476Net Assets 2022: $1,628,5102022Assets 2023: $1,662,711Liabilities 2023: $34,236Net Assets 2023: $1,628,4752023Assets 2024: $1,721,950Liabilities 2024: $48,756Net Assets 2024: $1,673,1942024Assets 2025: $1,718,575Liabilities 2025: $29,423Net Assets 2025: $1,689,1522025

Highlighted filing

2025

Assets$1,718,575
Liabilities$29,423
Net Assets$1,689,152
Open 2025 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$200K$0-$200KExpenses 2011: $138,5442011Expenses 2012: $140,3912012Expenses 2013: $146,9732013Revenue 2014: $118,089Expenses 2014: $150,179Net Income 2014: -$32,0902014Revenue 2015: $141,178Expenses 2015: $145,136Net Income 2015: -$3,9582015Revenue 2016: $107,140Expenses 2016: $146,026Net Income 2016: -$38,8862016Revenue 2017: $150,103Expenses 2017: $175,746Net Income 2017: -$25,6432017Revenue 2018: $229,042Expenses 2018: $159,715Net Income 2018: $69,3272018Revenue 2019: $163,511Expenses 2019: $160,869Net Income 2019: $2,6422019Revenue 2020: $189,888Expenses 2020: $163,628Net Income 2020: $26,2602020Revenue 2021: $113,936Expenses 2021: $159,199Net Income 2021: -$45,2632021Revenue 2022: $198,506Expenses 2022: $171,181Net Income 2022: $27,3252022Revenue 2023: $170,811Expenses 2023: $195,961Net Income 2023: -$25,1502023Revenue 2024: $358,923Expenses 2024: $214,245Net Income 2024: $144,6782024Revenue 2025: $185,120Expenses 2025: $264,880Net Income 2025: -$79,7602025

Highlighted filing

2025

Revenue$185,120
Expenses$264,880
Net Income-$79,760
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,718,575
Liabilities
$29,423
Net assets
$1,689,152
Revenue
$185,120
Expenses
$264,880
Net income
-$79,760
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.72$0.03$1.69$0.19$0.26$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.05$1.67$0.36$0.21$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.03$1.63$0.17$0.20$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.04$1.63$0.20$0.17$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.96$0.02$1.94$0.11$0.16$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.69$0.19$0.16$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.64$0.16$0.16$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.67$0.06$1.61$0.23$0.16$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.52$0.02$1.51$0.15$0.18$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.43$0.11$0.15$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$0.14$0.15$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.03$1.54$0.12$0.15$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.02$1.44$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.02$1.37$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.02$1.45$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 11, 2026
Return Version
2024v5.5
Gross Receipts
$305,345
Mission and Program Overview

Mission

To pay the ordinary and necessary expenses of operating, maintaining, and improving a cemetery.

To maintain the cemetery grounds and landscape. The cemetery offers both below ground plots and above ground mausoleum. The association also maintains the lehman chapel which is used for memorial services and funerals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,360,511$1,425,002▲ $64,491
Land, Buildings, and Equipment, Net$253,108$247,289▼ $5,819
Savings and Temporary Cash Investments$71,147$33,053▼ $38,094
Accounts Receivable$12,600$8,284▼ $4,316
Cash and Non-Interest-Bearing Accounts$24,584$4,947▼ $19,637
Total Assets$1,721,950$1,718,575▼ $3,375
Liabilities
Accounts Payable and Accrued Expenses$22,616$20,277▼ $2,339
Other Liabilities$22,140$5,146▼ $16,994
Deferred Revenue$4,000$4,000→ $0
Total Liabilities$48,756$29,423▼ $19,333
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,673,194$1,689,152▲ $15,958
Total Net Assets Fund Balance$1,673,194$1,689,152▲ $15,958
Total Liabilities and Net Assets / Fund Balance$1,721,950$1,718,575▼ $3,375

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$83,300$117,299$200,599
Other Land Buildings$153,917$32,738$186,655
Buildings$10,072$69,814$79,886

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,431,658-▲ $161,398$135,001$1,458,055
2023$1,468,175-▲ $160,265$196,782$1,431,658
2022$1,483,555-▲ $107,998$123,378$1,468,175
2021$1,772,904-▼ $239,349$50,000$1,483,555
2020$1,490,531-▲ $332,373$50,000$1,772,904
Compensation and Service Providers
Top Officer Pay98th percentile

Board Members and Trustees

NameTitle
Karen FeldmanPresident
Laurie GoldbergVice President - Administration
Amanda DamesekBoard Member
Casey WandererBoard Member
Gloria NewmanBoard Member
Sheri GoldbergBoard Member
Todd ShriberBoard Member
Susan ArmstrongDirector of Finance
Rena AbramsExecutive Director
Richard MandelbaumAssistant Treasurer
Eleonore CohenSecretary
Jeffrey RosenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$124,197
Investment Income
$60,923
Other Revenue
$0
Change in Net Assets
$-79,760

Audited Revenue Reconciliation

Revenue per Audited Statements
$185,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$95,718
Total Revenue per Audited Statements
$280,838
Total Revenue per Form 990
$185,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,880
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
Fees for Services Management---$106,281
Depreciation Depletion---$25,912
Other Expenses---$14,800
Fees for Services Accounting---$8,000
Insurance---$6,950
Occupancy---$4,306
All Other Expenses---$3,861
Total Functional Expenses$0$0$0$264,880

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$264,880
Total Expenses per Audited Statements$264,880
Total Expenses per Form 990$264,880
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Congregation$5,146
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Form 990, Part VI, Section A, Line 8B

“No committees have the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 and financial statements are provided to the audit committee before the return is filed.”

Form 990, Part VI, Section B, Line 12C

“Once a year at a board meeting, every board member reads the conflict of interest policy and requires all board members to sign an affidavit stating that they are aware of the policy and are in compliance with the policy.”

Form 990, Part VI, Section C, Line 18

“The organization makes it form 990 available upon request.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
B'NAI JESHURUN CEMETERY ASSOCIATION
EIN
22-1447543
Phone
9733791555
Address
1025 SOUTH ORANGE AVENUE, SHORT HILLS, NJ 07078

Signing Officer

Name
Rena Abrams
Title
Executive Director
Phone
9733791555
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rena Abrams
Formed
1887
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
24

Preparer

Firm
Cliftonlarsonallen Llp
Address
293 EISENHOWER PARKWAY 2ND FLOOR, LIVINGSTON, NJ 07039
Preparer
Bridget Hartnett
Phone
9739949494
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The oversight process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal and state income taxes as a non-profit organization under section 501(c)(13) of the internal revenue code. Accordingly, no provision for income taxes is included in the financial statements. The association follows accounting standards that provide clarification on accounting for uncertainty in income taxes recognized in the association's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification interest and penalties, disclosure and transition. The association's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. No interest or penalties were recorded during the fiscal years ended 2025 and 2024. At june 30, 2025 and 2024, there are no significant income tax uncertainties that are expected to have a material impact on the association's financial statements.”

Raw XML AppendixShowing 400 of 492 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.

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IRS990/ActivityOrMissionDesc0TO MAINTAIN THE CEMETERY GROUNDS AND LANDSCAPE. THE CEMETERY OFFERS BOTH BELOW GROUND PLOTS AND ABOVE GROUND MAUSOLEUM. THE ASSOCIATION ALSO MAINTAINS THE LEHMAN CHAPEL WHICH IS USED FOR MEMORIAL SERVICES AND FUNERALS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT - ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF FINANCE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CONGREGATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS A NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FOLLOWS ACCOUNTING STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST OR PENALTIES WERE RECORDED DURING THE FISCAL YEARS ENDED 2025 AND 2024. AT JUNE 30, 2025 AND 2024, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES THAT ARE EXPECTED TO HAVE A MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0264880
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RENA ABRAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SUSAN ARMSTRONG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR OF FINANCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
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IRS990ScheduleJ/SeverancePaymentInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 AND FINANCIAL STATEMENTS ARE PROVIDED TO THE AUDIT COMMITTEE BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONCE A YEAR AT A BOARD MEETING, EVERY BOARD MEMBER READS THE CONFLICT OF INTEREST POLICY AND REQUIRES ALL BOARD MEMBERS TO SIGN AN AFFIDAVIT STATING THAT THEY ARE AWARE OF THE POLICY AND ARE IN COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0221487157
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0509(A)(1), 170 (B)(1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS

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