Civic Intelligence

Jcam Charitable Foundation Inc

EIN 87-0764027 • 501(c)3 • Needham, MA

Profile

Restoration and preservation of jewish cemeteries, preserving the history of jewish cemeteries, and education regarding jewish cemeteries and burial practices the jcam charitable foundation provides for the maintenance, restoration, and continuity of jewish cemeteries. It is dedicated to educational and historical purposes as well as community human needs projects and programs as they relate to end-of-life issues and jewish burial practices. It has three current areas of focus: the preservation and restoration of the ohabei shalom cemetery chapel in east boston to serve as a community resource for the community; jewish educational programs and ongoing renovation and restorations of jewish burial grounds.

60 Kendrick Street 100Needham, MA 02494

www.jcam.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.5%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,316,913

Up $102,788 (+8.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,316,913

Up $102,788 (+8.5%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin82nd percentile

Revenue

Up

$131,673

Up $19,352 (+17%) from 2023

Expenses

Down

$88,885

Down $50,792 (-36%) from 2023

Net Income

Up

$42,788

Up $70,144 (+256%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $561,514Liabilities 2010: $38,310Net Assets 2010: $523,2042010Assets 2011: $680,205Liabilities 2011: $30,792Net Assets 2011: $649,4132011Assets 2012: $641,008Liabilities 2012: $31,985Net Assets 2012: $609,0232012Assets 2013: $495,051Liabilities 2013: $28,963Net Assets 2013: $466,0882013Assets 2014: $503,053Liabilities 2014: $0Net Assets 2014: $503,0532014Assets 2015: $662,576Liabilities 2015: $42,345Net Assets 2015: $620,2312015Assets 2016: $676,507Liabilities 2016: $972Net Assets 2016: $675,5352016Assets 2017: $814,051Liabilities 2017: $32,140Net Assets 2017: $781,9112017Assets 2018: $988,936Liabilities 2018: $28,018Net Assets 2018: $960,9182018Assets 2019: $1,063,570Liabilities 2019: $28,221Net Assets 2019: $1,035,3492019Assets 2020: $1,032,598Liabilities 2020: $0Net Assets 2020: $1,032,5982020Assets 2021: $1,135,557Liabilities 2021: $0Net Assets 2021: $1,135,5572021Assets 2022: $1,181,481Liabilities 2022: $0Net Assets 2022: $1,181,4812022Assets 2023: $1,214,125Liabilities 2023: $0Net Assets 2023: $1,214,1252023Assets 2024: $1,316,913Liabilities 2024: $0Net Assets 2024: $1,316,9132024

Highlighted filing

2024

Assets$1,316,913
Liabilities$0
Net Assets$1,316,913
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$400K$200K$0-$200KExpenses 2010: $118,9142010Expenses 2011: $96,5752011Expenses 2012: $147,0052012Revenue 2013: $325,392Expenses 2013: $343,327Net Income 2013: -$17,9352013Revenue 2014: $99,449Expenses 2014: $62,484Net Income 2014: $36,9652014Revenue 2015: $272,716Expenses 2015: $102,520Net Income 2015: $170,1962015Revenue 2016: $123,379Expenses 2016: $68,075Net Income 2016: $55,3042016Revenue 2017: $191,283Expenses 2017: $84,907Net Income 2017: $106,3762017Revenue 2018: $390,376Expenses 2018: $211,369Net Income 2018: $179,0072018Revenue 2019: $186,361Expenses 2019: $110,822Net Income 2019: $75,5392019Revenue 2020: $195,059Expenses 2020: $134,828Net Income 2020: $60,2312020Revenue 2021: $127,411Expenses 2021: $84,452Net Income 2021: $42,9592021Revenue 2022: $130,963Expenses 2022: $145,039Net Income 2022: -$14,0762022Revenue 2023: $112,321Expenses 2023: $139,677Net Income 2023: -$27,3562023Revenue 2024: $131,673Expenses 2024: $88,885Net Income 2024: $42,7882024

Highlighted filing

2024

Revenue$131,673
Expenses$88,885
Net Income$42,788
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,316,913
Liabilities
$0
Net assets
$1,316,913
Revenue
$131,673
Expenses
$88,885
Net income
$42,788
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.13$0.09$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.11$0.14$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.13$0.15$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.13$0.08$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.20$0.13$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.04$0.19$0.11$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.96$0.39$0.21$0.18
2017Summary only. Only limited summary data is available for this year.$0.81$0.03$0.78$0.19$0.08$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.12$0.07$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$0.27$0.10$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.10$0.06$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.50$0.03$0.47$0.33$0.34$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.03$0.61$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.03$0.65$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.52$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$131,673
Mission and Program Overview

Mission

Restoration and preservation of jewish cemeteries, preserving the history of jewish cemeteries, and education regarding jewish cemeteries and burial practices the jcam charitable foundation provides for the maintenance, restoration, and continuity of jewish cemeteries. It is dedicated to educational and historical purposes as well as community human needs projects and programs as they relate to end-of-life issues and jewish burial practices. It has three current areas of focus: the preservation and restoration of the ohabei shalom cemetery chapel in east boston to serve as a community resource for the community; jewish educational programs and ongoing renovation and restorations of jewish burial grounds.

Restoration of jewish cemeteries, preserving the history of jewish cemeteries, and education regarding jewish cemeteries and burial practices

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,045$240,478▲ $164,433
Accounts Receivable$50,000--
Total Assets$1,214,125$1,316,913▲ $102,788
Other Assets Total$1,088,080$1,076,435▼ $11,645
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,025,015$1,102,399▲ $77,384
Net Assets With Donor Restrictions$189,110$214,514▲ $25,404
Total Net Assets Fund Balance$1,214,125$1,316,913▲ $102,788
Total Liabilities and Net Assets / Fund Balance$1,214,125$1,316,913▲ $102,788

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$705,685--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Steven HamburgerPresident
Jay SageVice President
Scott JosephVice President
Betty Ann BlumAdvisory Board
Cindy SpittelAdvisory Board
Dr Jeff KrainsBoard Member
Judith SelwynBoard Member
Miriam DrukmanBoard Member
Laurence RichmondAssistant Clerk
Sander RikleenClerk
Howard HirshTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,859
Program Service Revenue
$8,790
Investment Income
$0
Other Revenue
$37,024
All Other Contributions
$85,859
Change in Net Assets
$42,788

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,265
Total Fundraising Expense$35,250
Grants and Similar Amounts Paid$11,620
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$11,620--$11,620
Other Expenses$5,583-$35,250$5,583
Office Expenses-$4,453-$4,453
Total Functional Expenses$49,182$4,453$35,250$88,885
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Cemetery Association of Massachusetts Inc and AffiliatesNewton, MA501(c)(13)Maintain and Restore Cemeteries$11,620
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 c, line 19 - the organizationmakes 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. Form 990, part ix, line 11g - see line 24.”

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.”

Filing and Contact Details

Filer

Filer Name
Jcam Charitable Foundation Inc
EIN
87-0764027
Phone
6172446509
Address
60 KENDRICK STREET 100, NEEDHAM, MA 02494

Signing Officer

Name
Howard Hirsh
Title
Treasurer
Phone
6172446509
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Hirsh
Formed
2006
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
9
Volunteers
11

Preparer

Firm
Waldron H Rand & Co Pc
Address
850 WASHINGTON STREET SUITE 200, DEDHAM, MA 02026
Preparer
Brian Dlugasch
Phone
7814495825
Supplemental Narrative

Additional Explanations

Page 4, Part IV, Line 22

“No change in oversight process or selection process during the year.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 494 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/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0RESTORATION AND PRESERVATION OF JEWISH CEMETERIES, PRESERVING THE HISTORY OF JEWISH CEMETERIES, AND EDUCATION REGARDING JEWISH CEMETERIES AND BURIAL PRACTICES THE JCAM CHARITABLE FOUNDATION PROVIDES FOR THE MAINTENANCE, RESTORATION, AND CONTINUITY OF JEWISH CEMETERIES. IT IS DEDICATED TO EDUCATIONAL AND HISTORICAL PURPOSES AS WELL AS COMMUNITY HUMAN NEEDS PROJECTS AND PROGRAMS AS THEY RELATE TO END-OF-LIFE ISSUES AND JEWISH BURIAL PRACTICES. IT HAS THREE CURRENT AREAS OF FOCUS: THE PRESERVATION AND RESTORATION OF THE OHABEI SHALOM CEMETERY CHAPEL IN EAST BOSTON TO SERVE AS A COMMUNITY RESOURCE FOR THE COMMUNITY; JEWISH EDUCATIONAL PROGRAMS AND ONGOING RENOVATION AND RESTORATIONS OF JEWISH BURIAL GROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01214125
IRS990/NetAssetsOrFundBalancesEOYAmt01316913
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01025015
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01102399
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04453
IRS990/OfficeExpensesGrp/TotalAmt04453
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01088080
IRS990/OtherAssetsTotalGrp/EOYAmt01076435
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FUNDRAISING
IRS990/OtherExpensesGrp/Desc1COMMUNITY OUTREACH
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc3CEMETERY RESTORATION
IRS990/OtherExpensesGrp/FundraisingAmt035250
IRS990/OtherExpensesGrp/ProgramServicesAmt017936
IRS990/OtherExpensesGrp/ProgramServicesAmt114043
IRS990/OtherExpensesGrp/ProgramServicesAmt25583
IRS990/OtherExpensesGrp/TotalAmt035250
IRS990/OtherExpensesGrp/TotalAmt117936
IRS990/OtherExpensesGrp/TotalAmt214043
IRS990/OtherExpensesGrp/TotalAmt35583
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0RESTRICTED DONATIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt037024
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037024
IRS990/OtherRevenueTotalAmt037024
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0HOWARD HIRSH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0RENT AND MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08790
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND COMMUNITY OUTREACH - THE JCAM CHARITABLE FOUNDATION PLAYS A SIGNIFICANT ROLE IN A KEY LIFE CYCLE EVENT IN THE JEWISH COMMUNITY, WORKING WITH FAMILIES AT A VERY DIFFICULT TIME IN THEIR LIVES. THROUGHOUT THE ORGANIZATION, THERE IS A FOCUS ON SENSITIVITY AND CARING AND BUILDING RELATIONSHIPS AND ENGAGING THE COMMUNITY IN THE JCAM CHARITABLE FOUNDATION'S PROGRAMS, INCLUDING CEMETARY RESTORATION, HISTORICAL PRESERVATION, EDUCATION, AMD CARE FOR INDIGENT FAMILIES. 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. THE JCAM CHARITABLE FOUNDATION PARTNERS WITH MANY OTHER COMMUNITY ORGANIZATION IN THIS MISSION, CREATING A COMMUNITY-WIDE COLLABORATION TO ADDRESS THE NEEDS OF THE COMMUNITY AT LARGE. THE ORGANIZATION LEADS EDUCATIONAL AND VOLUNTEER PROGRAMS TO BRING THE COMMUNITY INTO THE MISSION, INCLUDING BOTH CHILDREN AND ADULTS. THESE PROGRAMS BOTH EDUCATE MEMBERS OF THE COMMUNITY REGARDING THE HISTORY OF JEWISH BURIAL PRACTICES AND CONNECTS INDIVIDUALS TO THE COMMUNITY, PAST AND PRESENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031979
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt053071
IRS990/PYExcessBenefitTransInd00
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IRS990/PYInvestmentIncomeAmt00
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IRS990/PYOtherRevenueAmt045975
IRS990/PYProgramServiceRevenueAmt013275
IRS990/PYRevenuesLessExpensesAmt0-27356
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0139677
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0112321
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt042788
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08790
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt085485
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0137770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0186809
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt08250
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0126346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0104416
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0144208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0195059
IRS990ScheduleA/Total509Grp/TotalAmt0724678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0154649
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0126346
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0104416
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0144208
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0195059
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0724678
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0370750
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1705685
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE AND OTHER FUNDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTORATION IN PROCESS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01076435
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt011620
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(13)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MAINTAIN AND RESTORE CEMETERIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC AND AFFILIATES
IRS990ScheduleI/RecipientTable/RecipientEIN0222543200
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0189 WELLS AVE THIRD FLOOR STE 100
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEWTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002459
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0DONATED RENT AND ADMINISTRATIVE SERVICES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 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 C, LINE 19 - THE ORGANIZATIONMAKES 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. FORM 990, PART IX, LINE 11G - SEE LINE 24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO CHANGE IN OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PAGE 4, PART IV, LINE 22
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1WEST BEIT OLAM CEMETERY CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SOUTH BEIT OLAM CEMETERY CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3BAKER STREET CEMETERIES ROADWAY ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4EAST BEIT OLAM CEMETERY CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0222543200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1260595044
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2273645762
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3454891907
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CEMETERY MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1DEVELOP NEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2DEVELOP NEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3DEVELOP NEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4DEVELOP NEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0189 WELLS AVE THIRD FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1189 WELLS AVE THIRD FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2189 WELLS AVE THIRD FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3189 WELLS AVE THIRD FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt4189 WELLS AVE THIRD FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEWTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1NEWTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2NEWTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3NEWTON
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4MA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd202459
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd302459
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd402459
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01

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