Judea Reform Congregation Cemetery

EIN: 237229432 Mutual Benefit

DURHAM, NC

Total Revenue
$114,723
Total Expenses
$163,070
Total Assets
$1,255,483
Net Assets
$1,103,293
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1982
Legal Domicile
NC
Principal Officer
Bruce Boehm
Phone
9194897062
Tax Period
2025-01-01 to 2025-12-31

Judea Reform Congregation Cemetery, founded in 1982, is a small nonprofit in the Mutual Benefit sector that reported $115K in total revenue in fiscal year 2025. Expenses of $163K exceeded revenue, resulting in a 42% operating deficit.

Mission

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.

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,574
Program Service Revenue $84,250
Investment Income $28,899
Other Revenue $0
TOTAL REVENUE $114,723

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $154,874
Other Expenses $163,070
TOTAL EXPENSES $163,070

Year-over-Year Comparison

2025 2024 Change
Revenue $114,723 $116,419 0.0%
Expenses $163,070 $88,501 +0.8%
Net Income $-48,347 $27,918 -2.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
12
Independent Members
11
Employees
N/A
Volunteers
13

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
4
$0
Total Directors
12
$1
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Bruce Boehm Co-President 10.00
Officer Director
$0 $0 $0
Nancy Luberoff Co-President 10.00
Officer Director
$0 $0 $0
William Zoffer Secretary Treasurer 1.50
Officer Director
$0 $0 $0
Mark Hainline Vice President 1.00
Officer Director
$0 $0 $0
Edward Holland Director elected 2.00
Director
$0 $0 $0
Wendy Edds Director elected 1.00
Director
$0 $0 $0
Karen OMansky Director ex officio 0.10
Director
$0 $0 $0
Andrew Geller Director ex officio 0.10
Director
$0 $0 $0
Glenn Simon Director elected 1.00
Director
$0 $0 $0
Rabbi Matthew Soffer Director ex officio 0.10
Director
$0 $0 $1
Marc Joseph Director elected 0.50
Director
$0 $0 $0
Beth Posner Director elected 1.00
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
2025 $114,723 $163,070 $1,255,483 $-48,347
2024 $116,419 $88,501 $1,163,256 $27,918
2023 $141,432 $20,799 $1,054,769 $120,633
2022 $72,925 $21,874 $789,064 $51,051
2021 $146,658 $17,799 $851,149 $128,859
2020 $113,925 $24,542 $716,290 $89,383
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