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← COMMISSION ON CEMETERY PRESERVATION

Form 990 for tax year 2022

Filed by COMMISSION ON CEMETERY PRESERVATION.

Totals

Total revenue
$136,453
Total expenses
$376,110
Contributions and grants received
$11,518
Grants paid
$0
Program service revenue
$50,060
Investment income
$74,875
Other revenue
$0
Total assets, end of year
$6,370,265
Total liabilities, end of year
$119,334
Net assets or fund balances, end of year
$6,250,931
Program services expenses (Part IX)
$349,759
Management and general expenses
$26,351
Fundraising expenses
$0
Program service expenses (Part III)
$349,759

Program services were 93.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $10,768

  • 1f · All other contributions, gifts and grants

    $750

  • 2a · Program service revenue: BURIAL INCOME

    total $27,860 · related or exempt $27,860

  • 2b · Program service revenue: SYNAGOGUE INCOME

    total $22,200 · related or exempt $22,200

  • 3 · Investment income

    total $60,951 · excluded $60,951

  • 7a · Gross sales of assets other than inventory

    other assets $564,571

  • 7b · Less cost or other basis and sales expenses

    other assets $550,647

  • 7c · Gain or loss

    other assets $13,924

  • 7d · Net gain or loss

    total $13,924 · excluded $13,924

Functional expenses

Part IX, the statement of functional expenses.

  • 11b · Fees: legal

    total $2,353 · management and general $2,353

  • 11f · Fees: investment management

    total $9,041 · management and general $9,041

  • 22 · Depreciation, depletion and amortization

    total $4,185 · program services $4,185

  • 23 · Insurance

    total $11,429 · program services $8,572 · management and general $2,857

  • 24a · Other expenses: CEMETERY-REPAIR & MAINT

    total $196,313 · program services $196,313

  • 24b · Other expenses: CEMETERY MGMT - FED

    total $121,550 · program services $109,950 · management and general $11,600

  • 24c · Other expenses: BURIAL EXPENSE

    total $19,303 · program services $19,303

  • 24d · Other expenses: TRUCK LEASE

    total $5,824 · program services $5,824

  • 24e · All other expenses

    total $6,112 · program services $5,612 · management and general $500

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $122,726 · end of year $246,215

  • 3 · Pledges and grants receivable

    beginning of year $180,000 · end of year $155,000

  • 4 · Accounts receivable

    beginning of year $8,450 · end of year $8,680

  • 10a · Land, buildings and equipment: cost or other basis

    $20,925

  • 10b · Land, buildings and equipment: accumulated depreciation

    $12,245

  • 10c · Land, buildings and equipment, net

    beginning of year $12,865 · end of year $8,680

  • 11 · Investments: publicly traded securities

    beginning of year $788,573 · end of year $869,671

  • 12 · Investments: other securities

    beginning of year $4,981,041 · end of year $5,082,019

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,042 · end of year $29,969

  • 25 · Other liabilities

    beginning of year $81,965 · end of year $89,365

  • 27 · Net assets without donor restrictions

    beginning of year $4,250,754 · end of year $4,365,681

  • 28 · Net assets with donor restrictions

    beginning of year $1,754,894 · end of year $1,885,250

Mission and programs · 2022

Mission

FURTHER THE CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES OF THE JEWISH FEDERATION OF CLEVELAND INCLUDING THE PRESERVATION OF JEWISH CEMETERIES

Activities or mission (Part I)

FURTHER THE CHARITABLE, EDUCATIONAL AND RELIGIOUS PURPOSES OF THE JEWISH FEDERATION OF CLEVELAND, INCLUDING THE PRESERVATION OF JEWISH CEMETERIES.

  • EXPENSES INCURRED FOR THE MAINTENANCE AND PRESERVATION OF JEWISH CEMETERIES WHICH FULFILLS THE EXEMPT PURPOSE OF THE ORGANIZATION BY PRESERVING JEWISH CEMETERIES. THE COMMISSION ON CEMETERY PRESERVATION (HEREAFTER "THE COMMISSION"), ALSO IS DEVELOPING PROCEDURES AND SYSTEMS FOR ASSUMING RESPONSIBILITY FOR CEMETERIES WHERE THE SPONSORING ORGANIZATION IS NO LONGER ABLE TO DO SO.

    Expenses $349,759 · Revenue $50,060

As filed on the 2022 return.

Listed in Part VII

  • Barry Reis

    TREASURER

    Total calculated
    $310,108
    From this org
    $0
    From related orgs
    $269,777
    Other
    $40,331
    Hours/week
    0.2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $256,819 related
    Bonus
    $0
    Other
    $0 + $12,958 related
    Deferred
    $0 + $9,205 related
    Nontaxable benefits
    $0 + $31,126 related
    Filer's total
    $0 + $310,108 related

  • Mozelle Jackson

    ASST TREASURER AS OF 9/15/22

    Total calculated
    $255,134
    From this org
    $0
    From related orgs
    $231,844
    Other
    $23,290
    Hours/week
    0.2 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,889 related
    Bonus
    $0
    Other
    $0 + $955 related
    Deferred
    $0 + $6,767 related
    Nontaxable benefits
    $0 + $16,523 related
    Filer's total
    $0 + $255,134 related

  • Kari Blumenthal

    ASST SEC'Y/ASST TREAS THRU 9/15/22

    Total calculated
    $166,588
    From this org
    $0
    From related orgs
    $141,856
    Other
    $24,732
    Hours/week
    0.4 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $141,445 related
    Bonus
    $0
    Other
    $0 + $411 related
    Deferred
    $0 + $7,357 related
    Nontaxable benefits
    $0 + $17,375 related
    Filer's total
    $0 + $166,588 related

  • Douglas Fox

    SECRETARY

    Total calculated
    $142,062
    From this org
    $0
    From related orgs
    $105,822
    Other
    $36,240
    Hours/week
    0.2 + 40 related

  • David B Shifrin

    TRUSTEE/PRESIDENT

    Total calculated
    $0
    Hours/week
    0.3 + 0.2 related

  • Alan Yanowitz

    TRUSTEE/V. PRESIDENT

    Total calculated
    $0
    Hours/week
    0.3 + 0.3 related

  • James Becker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Kirk Berkowitz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Frederic Bolotin

    TRUSTEE THRU 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Barnett N Bookatz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.9 related

  • Kenneth Bravo

    TRUSTEE THRU 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Bradley Coven

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Joel Falck

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.5 related

  • Barry Garvin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Janet Ghiandoni

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Melvin Ginsberg

    TRUSTEE THRU 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Philip N Goldberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Steven Goldfarb

    TRUSTEE AS OF 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Kenneth Hochman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • Ari Jaffe

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Arthur Kaplansky

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Richard Keller

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Nathan Klein

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.5 related

  • Vladimir Konstantinovsky

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Noreen Koppelman-Goldstein

    TRUSTEE AS OF 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.7 related

  • Richard Loeb

    TRUSTEE THRU 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Roy Minoff

    TRUSTEE AS OF 9/15/22

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Jeffrey Morris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Heshy Neiman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Dan Rothstein

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Stuart J Sharpe

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Tzvi Turner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • William Wortzman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.2 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCH J, PART I, LINE 3
THE COMPENSATION REPORTED ON SCHEDULE J IS PAID BY THE JEWISH FEDERATION OF CLEVELAND, THE SUPPORTED ORGANIZATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • WORKMEN'S CIRCLE CEMETERY LLC

    BURIALS & MAINTENANCE OF CEMETERY · OH · assets $1

    Directly controlled by COMMISSION ON CEMETERY PRESERVATION

Provenance

Return type
form_990
Tax year
2022
Filed
14 May 2024
IRS schema version
2022v5.0
Source object
202421359349309992

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