2026-06-03T14:36:47-05:00 2025-12-31 042759781 WALDRON H RAND & CO PC 850 WASHINGTON STREET SUITE 200 DEDHAM MA 02026 990 2025-01-01 870764027 JCAM CHARITABLE FOUNDATION INC JCAM 6172446509 60 KENDRICK STREET 100 NEEDHAM MA 02494 SCOTT JOSEPH PRESIDENT 6172446509 2026-06-02 1 BRIAN DLUGASCH P01394490 7814495825 2025 2025-03-06 01:10:19Z SCOTT JOSEPH 60 KENDRICK STREET NEEDHAM MA 02494 337475 0 X WWW.JCAM.ORG X 2006 MA RESTORATION OF JEWISH CEMETERIES, PRESERVING THE HISTORY OF JEWISH CEMETERIES, AND EDUCATION REGARDING JEWISH CEMETERIES AND BURIAL PRACTICES 5 5 0 11 0 0 85859 229507 8790 107968 0 0 37024 0 131673 337475 11620 136183 0 0 0 0 0 0 33370 77265 125536 88885 261719 42788 75756 1316913 1392669 0 0 1316913 1392669 X RESTORATION AND PRESERVATION OF JEWISH CEMETERIES, PRESERVING THE HISTORY OF JEWISH CEMETERIES, AND EDUCATION REGARDING JEWISH CEMETERIES AND BURIAL PRACTICES THE JCAM CHARITABLE FOUNDATION PROVIDES FOR THE MAINTENANCE, RESTORATION, AND CONTINUITY OF JEWISH CEMETERIES. IT IS DEDICATED TO EDUCATIONAL AND HISTORICAL PURPOSES AS WELL AS COMMUNITY HUMAN NEEDS PROJECTS AND PROGRAMS AS THEY RELATE TO END-OF-LIFE ISSUES AND JEWISH BURIAL PRACTICES. IT HAS THREE CURRENT AREAS OF FOCUS: THE PRESERVATION AND RESTORATION OF THE OHABEI SHALOM CEMETERY CHAPEL IN EAST BOSTON TO SERVE AS A COMMUNITY RESOURCE FOR THE COMMUNITY; JEWISH EDUCATIONAL PROGRAMS AND ONGOING RENOVATION AND RESTORATIONS OF JEWISH BURIAL GROUNDS. 0 0 141766 136183 107968 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 LEDGE, LANDSCAPING, AND MORE. 21876 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 PROGRAMS, INCLUDING CEMETARY RESTORATION, HISTORICAL PRESERVATION, EDUCATION, AMD CARE FOR INDIGENT FAMILIES. FREE GRAVES AND BURIALS ARE PROVIDED FOR INDIGENT PEOPLE IN THE JEWISH COMMUNITY, AS PART OF A COMMITMENT TO HELPING THOSE IN NEED HAVE PROPER AND DIGNIFIED JEWISH BURIAL. THE JCAM CHARITABLE FOUNDATION PARTNERS WITH MANY OTHER COMMUNITY ORGANIZATION IN THIS MISSION, CREATING A COMMUNITY-WIDE COLLABORATION TO ADDRESS THE NEEDS OF THE COMMUNITY AT LARGE. THE ORGANIZATION LEADS EDUCATIONAL AND VOLUNTEER PROGRAMS TO BRING THE COMMUNITY INTO THE MISSION, INCLUDING BOTH CHILDREN AND ADULTS. THESE PROGRAMS BOTH EDUCATE MEMBERS OF THE COMMUNITY REGARDING THE HISTORY OF JEWISH BURIAL PRACTICES AND CONNECTS INDIVIDUALS TO THE COMMUNITY, PAST AND PRESENT. 163642 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MA X X JAMIE COTEL EXECUTIVE DIRECTOR 6172446509 60 KENDRICK STREET SUITE 100 NEEDHAM MA 02494 X STEVEN HAMBURGER DIRECTOR 0.50 4.50 X X 0 0 0 JAY SAGE DIRECTOR 0.50 1.50 X X 0 0 0 SCOTT JOSEPH PRESIDENT 0.50 3.50 X X 0 0 0 HOWARD HIRSH TREASURER 0.50 3.50 X X 0 0 0 SANDER RIKLEEN CLERK 0.50 4.50 X X 0 0 0 0 0 0 0 0 0 0 0 229507 60000 229507 107968 107968 107968 337475 107968 0 0 136183 136183 4707 4707 60000 60000 FUNDRAISING 33370 33370 COMMUNITY OUTREACH 21876 21876 CEMETERY RESTORATION 5583 5583 261719 163642 64707 33370 240478 273881 1076435 1118788 1316913 1392669 0 0 X 1102399 1208831 214514 183838 1316913 1392669 1316913 1392669 75756 0 X X 1 X 0 1 0 X 137770 85485 113071 145859 273475 755660 6438 18931 13275 8790 4000 51434 144208 104416 126346 154649 277475 807094 0 0 0 807094 144208 104416 126346 154649 277475 807094 1.00000 1.00000 0.00000 X 0 DUE FROM AFFILIATE AND OTHER FUNDS 413103 RESTORATION IN PROCESS 705685 1118788 X PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FIN 48 (ASC 740), INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINING FINANCIAL STATEMENTS AT DECEMBER 31, 2025 AND 2024. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. 0 JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS INC AND AFFILIATES 189 WELLS AVE THIRD FLOOR STE 100 NEWTON MA 02459 222543200 501(C)(13) 136183 0 FMV MAINTAIN AND RESTORE CEMETERIES X DONATED RENT AND ADMINISTRATIVE SERVICES 1 60000 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990, PART VI, SECTION B, LINE 11B - THE 990 IS REVIEWED BY MEMBERS OF THE EXECUTIVE COMMITTEE IN PERSON AND THROUGH EMAIL. FORM 990, PART VI, SECTION C, LINE 19 - THE ORGANIZATIONMAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON THE RECEIPT OF A WRITTEN REQUEST. THE 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. FORM 990, PART IX, LINE 11G - SEE LINE 24. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON THE RECEIPT OF A WRITTEN REQUEST. THE 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. PAGE 4, PART IV, LINE 22 NO CHANGE IN OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 189 WELLS AVE THIRD FLOOR NEWTON MA 02459 222543200 CEMETERY MANAGEMENT MA 501(C)(13) N/A 0 WEST BEIT OLAM CEMETERY CORPORATION 189 WELLS AVE THIRD FLOOR NEWTON MA 02459 260595044 DEVELOP NEW CEMETERY MA 501(C)(13) THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 1 SOUTH BEIT OLAM CEMETERY CORPORATION 189 WELLS AVE THIRD FLOOR NEWTON MA 02459 273645762 DEVELOP NEW CEMETERY MA 501(C)(13) THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 1 BAKER STREET CEMETERIES ROADWAY ASSOCIATION INC 189 WELLS AVE THIRD FLOOR NEWTON MA 02459 454891907 DEVELOP NEW CEMETERY MA 501(C)(4) THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 1 EAST BEIT OLAM CEMETERY CORPORATION 189 WELLS AVE THIRD FLOOR NEWTON MA 02459 208045305 DEVELOP NEW CEMETERY MA 501(C)(13) THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 THE JEWISH CEMETERY ASSOCIATION OF MASSACHUSETTS 136183