Jcam Charitable Foundation INC EIN 87-0764027 Form 990 (PDF) Claim this org

Jcam Charitable Foundation INC

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Restores Jewish cemeteries, preserves their history, and educates about Jewish burial practices. For fiscal year 2025 it reported $337K in revenue, $262K in expenses, and $1.4M in net assets.Pt I

Founded
2006
Type
Public charity (501(c)(3)) · Human Services
Location
Needham, MA
Website
www.jcam.org
Filings
7 on file (2019–2025)
Revenue
$337KFY2025
Expenses
$262K
Net assets
$1.4M
People
5
Filings
7
Updates
0
More identity details & actions ⌄
EIN  87-0764027 Public charity (501(c)(3)) Needham, MA Founded 2006
Form 990 (PDF)
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Size
$100K–1M
What they do
Restores Jewish cemeteries, preserves their history, and educates about Jewish burial practices.
Leadership
Steven Hamburger · Director
Money in and out
$337K revenue, $262K expenses
Bottom line
63% program efficiency
Where the money goes · FY2025
Total revenue
$337K
Pt VIII · Ln 12
Total expenses
$262K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $76K
Where spending went · Part IX cols B–D
Program services $0.63 Management & general $0.25 Fundraising $0.13
Program efficiency
63%
of spending reaches programs▲ +13% vs prior filing year
Operating runway
16.3mo
months of highly liquid reserves at operating expense rate▼ -50% vs prior filing year
Surplus margin
+22%
revenue over expenses, this year▼ -31% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$337K
FY2025▲ +156%
Expenses
$262K
FY2025▲ +194%
Total assets
$1.4M
FY2025▲ +6%
Total liabilities
$0
FY2025
Total revenue
$337K
Pt VIII · Ln 12
Total expenses
$262K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$76K
Total assetsPt X · Ln 16$1.4M
Program-expense ratioPt IX · col B63%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJcam Charitable Foundation INC
EINHdr · item D87-0764027
Principal addressHdr · item CNeedham, MA
WebsiteHdr · item Jwww.jcam.org
Year of formationHdr · item L2006
State of legal domicileHdr · item MMA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20)
Ruling yearIRS BMFApr 2006

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

2 program services account for $164K of program spending, described in the organization's own filed words · FY2025.
01

Cemetery Restoration

Cemetery restoration projects at the mishkan tefila cemeteries and tifereth israel cemetery, cemeteries that joined the jcam family in 2018 and 2019. The work included raiding hundreds of markers, repairing broken monuments, repairing fences and walls, removing old building foundations, removal of unnecessary structures, removal of…

$142Kprogram expense
02

Education and Community Outreach

The jcam charitable foundation plays a significant role in a key life cycle event in the jewish community, working with families at a very difficult time in their lives. Throughout the organization, there is a focus on sensitivity and caring and building relationships and engaging the community in the jcam charitable foundation's…

$22Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$230K · 68%
Program service revenue$108K · 32%
Contributions & grants68%$230K
Program service revenue32%$108K
Total revenueLn 12$337K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.63 Management & general $0.25 Fundraising $0.13
Program services63%$164K
Management & general25%$65K
Fundraising13%$33K
Total functional expensesLn 25$262K

Balance Sheet

Part X · end of year
CashLn 1$274K
Total assetsLn 16$1.4M
Total liabilitiesLn 26$0
Total net assetsLn 32$1.4M
Months of cash on handcomputed12.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $274K · Operating expenses (Pt IX) $262K · Less non-cash grants $60K · Cash operating expenses/yr $202K
16.3 months
Where the money goes
Program services
Program services $164K · Total expenses $262K
63%
Management & General
Management & general $65K · Total expenses $262K
25%
Fundraising
Fundraising $33K · Total expenses $262K
13%
Cost to raise $1
Fundraising expense (3-yr avg) $34K · Solicited contributions (3-yr avg) $123K
$0.28 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $230K · Total revenue $337K
68%
Government reliance
Government grants — · Total revenue $337K
Earned-income share
Program service revenue $108K · Total revenue $337K
32%
Investment reliance
Investment income $0 · Total revenue $337K
0%
Program self-sufficiency
Program service revenue $108K · Total expenses $262K
41%
Growth & trend
Revenue growth (YoY)
This year $337K · Prior year $132K
+156%
Revenue CAGR
FY2019 $186K · FY2025 $337K
+10%
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $337K · Expenses $262K
+22%
Liabilities-to-Assets
Total liabilities — · Total assets $1.4M
Net-asset ratio
Net assets $1.4M · Total assets $1.4M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.4M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Steven Hamburger · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $262K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $262K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 63%
Overhead ratio 25%
Fundraising cost ratio 15%
Revenue growth 156%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 3 funders →
Grants paid · 5 grants · $303K · 2021–2025

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$337K revenue · viewing · ⤓ 990 PDF
FY2024$132K revenue · ⤓ 990 PDF
FY2023$112K revenue · ⤓ 990 PDF
FY2022$131K revenue · ⤓ 990 PDF
FY2021$127K revenue · ⤓ 990 PDF
FY2020$195K revenue · ⤓ 990 PDF
FY2019$186K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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