THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS

EIN: 222543200

NEEDHAM, MA

Total Revenue
$5,247,111
Total Expenses
$4,385,355
Total Assets
$24,209,786
Net Assets
$22,741,334
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1984
Legal Domicile
MA
Principal Officer
HOWARD HIRSH
Phone
6172446509
Tax Period
2024-01-01 to 2024-12-31

THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS, founded in 1984, is a community nonprofit that reported $5.2M in total revenue in fiscal year 2024. The organization ran a surplus of $862K, a strong 16% operating margin.

Mission

JCAM MAINTAINS, PRESERVES AND RESTORES JEWISH CEMETERIES AND GRAVESITES THROUGHOUT MASSACHUSETTS. JCAM OWNS AND MANAGES MORE THAN 100 CEMETERIES IN MASSACHUSETTS, WHICH REPRESENTS NEARLY 50% OF THE JEWISH CEMETERIES IN MASSACHUSETTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $11,620
Program Service Revenue $2,038,609
Investment Income $2,090,281
Other Revenue $1,106,601
TOTAL REVENUE $5,247,111

Expense Breakdown

Grants Paid $0
Salaries & Benefits $938,651
Fundraising Expenses $0
Program Expenses $3,645,073
Other Expenses $3,446,704
TOTAL EXPENSES $4,385,355

Year-over-Year Comparison

2024 2023 Change
Revenue $5,247,111 $5,118,360 +0.0%
Expenses $4,385,355 $3,762,093 +0.2%
Net Income $861,756 $1,356,267 -0.4%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
11
Independent Members
11
Employees
8
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$0
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEVEN HAMBURGER PRESIDENT 4.50
Officer Director
$0 $0 $0
SCOTT JOSEPH VICE PRESIDENT 3.50
Officer Director
$0 $0 $0
JAY SAGE VICE PRESIDENT 1.50
Officer Director
$0 $0 $0
HOWARD HIRSCH TREASURER 3.50
Officer Director
$0 $0 $0
SANDER RIKLEEN CLERK 4.50
Officer Director
$0 $0 $0
LAURENCE RICHMOND ASSISTANT CLERK 2.50
Officer Director
$0 $0 $0
MIRIAM DRUKMAN BOARD MEMBER 0.50
Director
$0 $0 $0
JUDITH SELWYN BOARD MEMBER 1.00
Officer Director
$0 $0 $0
DR JEFF KRAINS BOARD MEMBER 0.50
Director
$0 $0 $0
CINDY SPITTEL ADVISORY BOARD 0.50
Director
$0 $0 $0
BETTY ANN BLUM ADVISORY BOARD 0.50
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $5,247,111 $4,385,355 $24,209,786 $861,756
2023 $5,118,360 $3,762,093 $23,421,288 $1,356,267
2022 $507,423 $3,721,493 $21,995,671 $-3,214,070
2021 $5,132,837 $2,949,861 $24,731,830 $2,182,976
2020 $3,973,722 $2,923,144 $23,766,273 $1,050,578
2019 $4,721,538 $2,539,822 $22,312,316 $2,181,716
2018 $4,411,076 $2,485,544 $19,469,284 $1,925,532
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