Judea Reform Congregation Cemetery

Tax-deductible

Durham, NCCemetery / fraternalMutual/MembershipEIN 23-7229432Revenue $115K in FY2025

On file with the IRSjudeareform.org/jrc-cemetery.html1933 W Cornwallis Rd, 27705-5707 · Durham, NCTax-exempt since Aug 2013

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Our only service is to operate a Jewish cemetery Our revenue comes exclusively from a one time fee charged to be buried in our cemetery

Tax-exempt charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $62K a year · 52% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$152K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$115K
-1% vs prior year
Spent
$163K
To programs
95%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$115K
FY2025▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$114K
FY2021$147K
FY2022$73K
FY2023$141K
FY2024$116K
FY2025$115K
Expenses
$163K
FY2025▲ +84%
Tap a bar for its year
Expenses by fiscal year
FY2020$25K
FY2021$18K
FY2022$22K
FY2023$21K
FY2024$89K
FY2025$163K
Net assets
$1.1M
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$643K
FY2021$772K
FY2022$703K
FY2023$932K
FY2024$1.0M
FY2025$1.1M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2010-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Aug 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $155K Management & general 5% · $8K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
Co-President
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Secretary Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director Elected
$0Pt VII · Sec A
Director Elected
$0Pt VII · Sec A
Director Ex Officio
$0Pt VII · Sec A
Director Ex Officio
$0Pt VII · Sec A
See Judea Reform Congregation Cemetery executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a Jewish cemetery, funded by burial fees.

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Provided by the organization

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3 programs · $155K · in their own filed words · FY2025
01

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…

$155Kprogram expense
02

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

Pt IX · col B
03

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

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$115K
Ln 12
Fees for servicesLn 2g$84K
Investment incomeLn 3$29K
Gifts and grantsLn 1h$2K
Money outPt IX
$163K
Ln 25
Programscol B$155K
Managementcol C$8K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$145K
Total assetsLn 16$1.3M
LiabilitiesLn 26$152K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$84K
Investment incomeLn 3$29K
Total revenueLn 12$115K
Assets in detailPt X, end of year
SavingsLn 2$145K
Cash and savings togetherLn 1–2$145K
InvestmentsLn 11–13$935K
Land, buildings, equipmentLn 10c$176K
Total assetsLn 16$1.3M
LiabilitiesLn 26$152K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$117K$145K
InvestmentsLn 11–13$870K$935K
Land, buildings, equipmentLn 10c$176K$176K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$139K$152K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$4K$0$4K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$10K$8K$2K$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$2K$0$2K$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$147K$147K$0$0
Total functional expensesLn 25$163K$155K$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $115K$163K−$48K$1.1M 990 PDF
FY2024 $116K$89K$28K$1.0M 990 PDF
FY2023 $141K$21K$121K$932K 990 PDF
FY2022 $73K$22K$51K$703K 990 PDF
FY2021 $147K$18K$129K$772K 990 PDF
FY2020 $114K$25K$89K$643K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $114,723 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $604$1,574
I-9 Program service revenuePrior year $90,425$84,250
I-10 Investment incomePrior year $25,389$28,899
I-11 Other revenuePrior year $1$0
I-12 Total revenuePrior year $116,419$114,723
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $88,501$163,070
I-18 Total expensesPrior year $88,501$163,070
I-19 Revenue less expensesPrior year $27,918−$48,347
Part VI · Governance 11 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $114,723 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,574
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,574
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $84,250 · Unrelated business $0 · Excluded from tax $0$84,250
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $28,899$28,899
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $84,250 · Unrelated business $0 · Excluded from tax $28,899$114,723
Part IX · Statement of functional expenses $163,070 across 20 lines filed
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $3,605 · Fundraising $0$3,605
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $8,016 · Management $2,475 · Fundraising $0$10,491
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $0 · Management $2,116 · Fundraising $0$2,116
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $146,858 · Management $0 · Fundraising $0$146,858
IX-25 Total functional expensesPrograms $154,874 · Management $8,196 · Fundraising $0$163,070
Part X · Balance sheet $1,255,483 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $117,084$144,648
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $176,214$176,214
X-11 Publicly traded securitiesStart of year $869,959$934,621
X-16 Total assetsStart of year $1,163,257$1,255,483
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $138,990$152,190
X-32 Total net assets or fund balancesStart of year $1,024,266$1,103,293
X-33 Total liabilities and net assetsStart of year $1,163,256$1,255,483
Part XI · Reconciliation of net assets $1,103,293 net assets at year end
XI-1 Total revenue$114,723
XI-2 Total expenses$163,070
XI-3 Revenue less expenses−$48,347
XI-4 Net assets at start of year$1,024,267
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$127,374
XI-10 Net assets at end of year$1,103,293

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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