Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 72-0535585 • 501(c)13 • New Orleans, LA
Profile
Maintenance of cemeteries and mausoleum.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 15.0% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$3,977,150
Up $233,104 (+6.2%) from 2023
Liabilities
Down$20,425
Down $3,272 (-14%) from 2023
Net Assets
Up$3,956,725
Up $236,376 (+6.4%) from 2023
Revenue
Up$276,132
Up $11,869 (+4.5%) from 2023
Expenses
Up$298,224
Up $34,239 (+13%) from 2023
Net Income
Down-$22,092
Down $22,370 (-8047%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Maintenance of cemeteries and mausoleum.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,030,799 | $3,345,616 | ▲ $314,817 |
| Land, Buildings, and Equipment, Net | $310,408 | $299,383 | ▼ $11,025 |
| Inventories for Sale or Use | $106,349 | $105,956 | ▼ $393 |
| Savings and Temporary Cash Investments | $144,892 | $99,150 | ▼ $45,742 |
| Cash and Non-Interest-Bearing Accounts | $63,621 | $61,188 | ▼ $2,433 |
| Accounts Receivable | $83,265 | $61,145 | ▼ $22,120 |
| Prepaid Expenses and Deferred Charges | $4,712 | $4,712 | → $0 |
| Total Assets | $3,744,046 | $3,977,150 | ▲ $233,104 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $21,315 | $17,841 | ▼ $3,474 |
| Other Liabilities | $2,382 | $2,584 | ▲ $202 |
| Total Liabilities | $23,697 | $20,425 | ▼ $3,272 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,708,953 | $3,945,329 | ▲ $236,376 |
| Net Assets With Donor Restrictions | $11,396 | $11,396 | → $0 |
| Total Net Assets Fund Balance | $3,720,349 | $3,956,725 | ▲ $236,376 |
| Total Liabilities and Net Assets / Fund Balance | $3,744,046 | $3,977,150 | ▲ $233,104 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,031 | $18,521 | - |
| Other Land Buildings | $88,002 | $407,959 | - |
| Land | $205,504 | - | - |
| Equipment | $2,846 | $24,448 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Clifford H Kern Iii | Executive Director and Sec | PT | $41,500 | $41,500 |
| Name | Title |
|---|---|
| Mark C Wallfisch | President |
| Robert Kohn | Vice President |
| Andrew Polmer | Commissioner |
| Catherine Frank | Commissioner |
| Charles Glaser | Commissioner |
| David Greenberg | Commissioner |
| Hal Shepard | Commissioner |
| Lou Good | Commissioner |
| Luz Molina | Commissioner |
| Rene Zack | Commissioner |
| Stanley J Cohn | Commissioner |
| Stephen Sontheimer | Commissioner |
| Susan Simon | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Fogarty Maintenance | Monthly Maintenance | 17 ASHLAND DR, Destrehan, LA 70047 | $115,500 |
| Line Item | Amount |
|---|---|
| Other Expenses | $253,587 |
| Salaries, Compensation, and Employee Benefits | $44,637 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $41,500 |
| Office Expenses | - | - | - | $24,267 |
| Insurance | - | - | - | $17,996 |
| Fees for Services Accounting | - | - | - | $13,424 |
| Depreciation Depletion | - | - | - | $11,025 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $10,727 |
| Occupancy | - | - | - | $8,761 |
| Fees for Services Legal | - | - | - | $6,127 |
| Other Expenses | - | - | - | $5,268 |
| Payroll Taxes | - | - | - | $3,137 |
| All Other Expenses | - | - | - | $1,232 |
| Advertising | - | - | - | $1,020 |
| Total Functional Expenses | $0 | $0 | $0 | $298,224 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Investment Fees Payable | $2,584 |
“Form 990 is completed by the independent accountant. Form 990 is received by the executive director and secretary, clifford h kern, iii. A copy is distributed to the board of commissioners for review and approval.”
“All board of commissioner members and the executive director are required to complete a conflict of interest questionnaire annually. The questionnaire includes the conflict of interest policy and is designed to address such matters. The completed conflict of interest questionnaires are maintained by the association's executive director.”
“The financial statements are not provided to the public, but are provided to the board of commissioners. However, at the time rights to interment in plots or crypts are assigned to individuals, the rules and regulations for the management and conduct of the hebrew rest cemeteries and dispersed of judah cemetery are explained. Upon payment of the current charges, a certificate is issued indicating that the payment in full has been received, indicating the location of the plots or crypts, and naming the person or persons with rights to interment in the assigned plots or crypts.”
“Accounting standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions recognized in an entity's financial statements. It requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. As of december 31, 2024 and 2023, the association believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The association recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. Tax years december 31, 2021 and later remain subject to examination by the taxing authorities.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21315 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17841 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 83265 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 61145 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTENANCE OF CEMETERIES AND MAUSOLEUM. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1020 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1232 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CLIFFORD H KERN III |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5046157207 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6227 ST CHARLES AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW ORLEANS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70118 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 63621 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 61188 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 41500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 115500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 17 ASHLAND DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | DESTREHAN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 70047 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | FOGARTY MAINTENANCE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MONTHLY MAINTENANCE |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 161132 |
| IRS990/CYOtherExpensesAmt | 0 | 253587 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 115000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -22092 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 44637 |
| IRS990/CYTotalExpensesAmt | 0 | 298224 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 276132 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 11025 |
| IRS990/Desc | 0 | MAINTENANCE OF CEMETERIES AND MAUSOLEUM |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 11396 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 11396 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 177063 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13424 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6127 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 10727 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 30.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LOU GOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CATHERINE FRANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREW POLMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID GREENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LUZ MOLINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEPHEN SONTHEIMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | HAL SHEPARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SUSAN SIMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBERT KOHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MARK C WALLFISCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHARLES GLASER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RENE ZACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CLIFFORD H KERN III |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 41500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | COMMISSIONER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR AND SEC |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1959 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 79297 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 201756 |
| IRS990/GrossReceiptsAmt | 0 | 398591 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17996 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 106349 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 105956 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 81835 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 81835 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3030799 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3345616 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 450928 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 310408 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 299383 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 750311 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 122459 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | MAINTENANCE OF CEMETERIES AND MAUSOLEUM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3720349 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3956725 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 79297 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 79297 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 258468 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3708953 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3945329 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 8761 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24267 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE - CEMETERY |
| IRS990/OtherExpensesGrp/Desc | 1 | DEMOLITION COSTS |
| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY |
| IRS990/OtherExpensesGrp/Desc | 3 | RETURN OF BURIAL RIGHTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 120354 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26705 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6681 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5268 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2382 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2584 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
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| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4712 |
| IRS990/PrincipalOfficerNm | 0 | CLIFFORD H KERN III |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PERPETUAL CARE FEES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 3750 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 99150 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 24448 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INVESTMENT FEES PAYABLE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2024 AND 2023, THE ASSOCIATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. TAX YEARS DECEMBER 31, 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2584 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS COMPLETED BY THE INDEPENDENT ACCOUNTANT. FORM 990 IS RECEIVED BY THE EXECUTIVE DIRECTOR AND SECRETARY, CLIFFORD H KERN, III. A COPY IS DISTRIBUTED TO THE BOARD OF COMMISSIONERS FOR REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL BOARD OF COMMISSIONER MEMBERS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE QUESTIONNAIRE INCLUDES THE CONFLICT OF INTEREST POLICY AND IS DESIGNED TO ADDRESS SUCH MATTERS. THE COMPLETED CONFLICT OF INTEREST QUESTIONNAIRES ARE MAINTAINED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FINANCIAL STATEMENTS ARE NOT PROVIDED TO THE PUBLIC, BUT ARE PROVIDED TO THE BOARD OF COMMISSIONERS. HOWEVER, AT THE TIME RIGHTS TO INTERMENT IN PLOTS OR CRYPTS ARE ASSIGNED TO INDIVIDUALS, THE RULES AND REGULATIONS FOR THE MANAGEMENT AND CONDUCT OF THE HEBREW REST CEMETERIES AND DISPERSED OF JUDAH CEMETERY ARE EXPLAINED. UPON PAYMENT OF THE CURRENT CHARGES, A CERTIFICATE IS ISSUED INDICATING THAT THE PAYMENT IN FULL HAS BEEN RECEIVED, INDICATING THE LOCATION OF THE PLOTS OR CRYPTS, AND NAMING THE PERSON OR PERSONS WITH RIGHTS TO INTERMENT IN THE ASSIGNED PLOTS OR CRYPTS. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3977150 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 20425 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20425 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 115000 |
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| IRS990/USAddress/CityNm | 0 | NEW ORLEANS |
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| IRS990/USAddress/ZIPCd | 0 | 70118 |
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| IRS990/VotingMembersIndependentCnt | 0 | 13 |
| IRS990/WebsiteAddressTxt | 0 | HEBREWREST.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CLIFFORD H KERN III |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR AND SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5048613693 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HEBREW REST CEMETERY ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HEBR |
| ReturnHeader/Filer/EIN | 0 | 720535585 |
| ReturnHeader/Filer/PhoneNum | 0 | 5046157207 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6227 ST CHARLES AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW ORLEANS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 70118 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 720136870 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BOURGEOIS BENNETT LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 111 VETERANS BLVD SUITE 1700 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | METAIRIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 70005 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5048314949 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEITH TREGLE |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T17:44:49-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
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