Form 990 for tax year 2025

Filed by JUDEA REFORM CONGREGATION CEMETERY.

Totals

Total revenue: $114,723
Total expenses: $163,070
Contributions and grants received: $1,574
Grants paid: $0
Program service revenue: $84,250
Investment income: $28,899
Other revenue: $0
Total assets, end of year: $1,255,483
Total liabilities, end of year: $152,190
Net assets or fund balances, end of year: $1,103,293
Program services expenses (Part IX): $154,874
Management and general expenses: $8,196
Fundraising expenses: $0
Program service expenses (Part III): $154,874

Program services were 95.0% 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.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$1,574
1g · Noncash contributions included above

$0
2a · Program service revenue: Cemeteries and Crematories

total $84,250 · related or exempt $84,250 · unrelated business $0 · excluded $0
3 · Investment income

total $28,899 · related or exempt $0 · unrelated business $0 · excluded $28,899
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $0 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $3,605 · program services $0 · management and general $3,605 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $10,491 · program services $8,016 · management and general $2,475 · fundraising $0
12 · Advertising and promotion

total $0 · program services $0 · management and general $0 · fundraising $0
13 · Office expenses

total $2,116 · program services $0 · management and general $2,116 · fundraising $0
14 · Information technology

total $0 · program services $0 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $0 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $0 · program services $0 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $0 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $0 · program services $0 · management and general $0 · fundraising $0
24a · Other expenses: Capital improvement project, expansion of cemetery

total $146,858 · program services $146,858 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

2 · Savings and temporary cash investments

beginning of year $117,084 · end of year $144,648
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$176,214
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $176,214 · end of year $176,214
11 · Investments: publicly traded securities

beginning of year $869,959 · end of year $934,621
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $0 · end of year $0
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $138,990 · end of year $152,190
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
29 · Capital stock, trust principal or current funds

beginning of year $0 · end of year $0
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $1,024,266 · end of year $1,103,293

Mission and programs · 2025

Mission

The mission of the organization is to own operate and maintain a Jewish cemetery that is affiliated with Judea Reform Congregation which operates as a separate non-profit corporation and as part of that mission to provide services for families and the Judea Reform Congregation in conjunction with burials and remembrance of the departed.

Activities or mission (Part I)

The mission of the organization is to own operate and maintain a Jewish cemetery that is affiliated with Judea Reform Congregation which exists and functions as a separate non-profit corporation and as part of that mission to extend ritual and emotional support to families and the Judea Reform Congregation in conjunction with bereavement burials and remembrance of the departed.

Grounds are maintained on both a routine and as needed basis to assure preservation of a final resting place of sanctity peace and beauty; arrangements are made for demarcation and opening and closing of burial sites at the time of need; and projects for expansion of available burial sites are undertaken according to anticipated demand and the availability of sufficient land and resources for capital improvements as of 2025 such a project is underway and is expected to be completed by the end of the year

Expenses $154,874
Contracts are entered for sale of burial rights with associated fees and marker deposits collected and managed responsibly to assure the financial wherewithal to meet future obligations

Revenue $84,250
Families and congregation members are extended ritual and emotional support at the time of bereavement burials and marker unveilings and at other gatherings for remembrance of the departed

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Bruce Boehm

Co-President

Total calculated

$0

Hours/week

10 + 1 related
Nancy Luberoff

Co-President

Total calculated

$0

Hours/week

10 + 5 related
William Zoffer

Secretary Treasurer

Total calculated

$0

Hours/week

1.5
Mark Hainline

Vice President

Total calculated

$0

Hours/week

1
Edward Holland

Director elected

Total calculated

$0

Hours/week

2
Wendy Edds

Director elected

Total calculated

$0

Hours/week

1 + 5 related
Karen OMansky

Director ex officio

Total calculated

$0

Hours/week

0.1 + 10 related
Andrew Geller

Director ex officio

Total calculated

$0

Hours/week

0.1 + 20 related
Glenn Simon

Director elected

Total calculated

$0

Hours/week

1
Rabbi Matthew Soffer

Director ex officio

Total calculated

$1

From this org

$0

From related orgs

$1

Other

$0

Hours/week

0.1 + 60 related
Marc Joseph

Director elected

Total calculated

$0

Hours/week

0.5
Beth Posner

Director elected

Total calculated

$0

Hours/week

1

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.

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.

Judea Reform Congregation

501(c)(3) · To be a community for religious observance learning service and fellowship. · NC

Provenance

Return type: form_990
Tax year: 2025
Filed: 4 March 2026
IRS schema version: 2025v4.0
Source object: 202630639349300403

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