Nonprofit · EIN 23-7229432
JUDEA REFORM CONGREGATION CEMETERY
Tax-exempt (reinstated) · DURHAM, NC 27705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $114,723 | $163,070 | -$48,347 | $1,255,483 | $152,190 | $1,103,293 |
| December 31, 2024 | 990 | $116,419 | $88,501 | $27,918 | $1,163,256 | $138,990 | $1,024,266 |
| December 31, 2023 | 990 | $141,432 | $20,799 | $120,633 | $1,054,769 | $122,700 | $932,069 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,574
- Program service revenue
- $84,250
- Investment income
- $28,899
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,605
- Program services (functional)
- $154,874
- Management and general (functional)
- $8,196
Balance sheet and other
- Total assets, start of year
- $1,163,257
- Total assets, end of year
- $1,255,483
- Total liabilities, end of year
- $152,190
- Net assets, end of year
- $1,103,293
- Land, buildings and equipment
- $176,214
- Publicly traded securities
- $934,621
- Gross receipts
- $114,723
- Employees
- 0
- Volunteers
- 13
- Year formed
- 1982
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Rabbi Matthew Soffer | Director ex officio Trustee or director | 0.1 | $0 | $1 |
| Bruce Boehm | Co-President Trustee or director, Officer | 10 | $0 | $0 |
| Nancy Luberoff | Co-President Trustee or director, Officer | 10 | $0 | $0 |
| William Zoffer | Secretary Treasurer Trustee or director, Officer | 1.5 | $0 | $0 |
| Mark Hainline | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Edward Holland | Director elected Trustee or director | 2 | $0 | $0 |
| Wendy Edds | Director elected Trustee or director | 1 | $0 | $0 |
| Karen OMansky | Director ex officio Trustee or director | 0.1 | $0 | $0 |
| Andrew Geller | Director ex officio Trustee or director | 0.1 | $0 | $0 |
| Glenn Simon | Director elected Trustee or director | 1 | $0 | $0 |
| Marc Joseph | Director elected Trustee or director | 0.5 | $0 | $0 |
| Beth Posner | Director elected Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bruce Boehm | Co-President Trustee or director, Officer | 10 | $0 |
| Nancy Luberoff | Co-President Trustee or director, Officer | 10 | $0 |
| William Zoffer | Secretary Treasurer Trustee or director, Officer | 5 | $0 |
| Mark Hainline | Vice President Trustee or director, Officer | 1 | $0 |
| Edward Holland | Director elected Trustee or director | 2 | $0 |
| Wendy Edds | Director elected Trustee or director | 1 | $0 |
| Karen OMansky | Director ex officio Trustee or director | 0.1 | $0 |
| Aron Silverstone | Director ex officio Trustee or director | 0.1 | $0 |
| Glenn Simon | Director elected Trustee or director | 1 | $0 |
| Matthew Soffer | Director ex officio Trustee or director | 0.1 | $0 |
| Marc Joseph | Director elected Trustee or director | 0.5 | $0 |
| Larry Trachtman | Director elected Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDWARD HOLLAND | Director Trustee or director | 2 | $0 |
| NANCY LUBEROFF | CoPresident Trustee or director, Officer | 10 | $0 |
| BRUCE BOEHM | CoPresident Trustee or director, Officer | 10 | $0 |
| MARK HAINLINE | Vice President Trustee or director, Officer | 1 | $0 |
| KAREN O'MANSKY | Director Institutional trustee | – | $0 |
| MATT SOFFER | Director Institutional trustee | – | $0 |
| BILL ZOFFER | Director Trustee or director | 1 | $0 |
| WENDY EDDS | Director Trustee or director | 1 | $0 |
| GLENN SIMON | Director Trustee or director | 1 | $0 |
| ARON SILVERSTONE | Director Institutional trustee | 0.5 | $0 |
| MARC JOSEPH | Treasurer Secretary Trustee or director, Officer | – | $0 |
| LARRY TRACHTMAN | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1933 W CORNWALLIS RD, DURHAM, NC 27705-5707
- In care of
- % BRUCE BOEHM
- Mailing address (990-N for 2017)
- 1933 West Cornwallis Road, Durham NC 27706
- Principal officer (990 for 2025)
- Bruce Boehm, 1933 W CORNWALLIS RD, DURHAM, NC 27705
- Principal officer (990-N for 2017)
- Ed Holland, 1933 West Cornwallis Road, Durham NC 27706
- Signed the 990
- William Zoffer, Secretary Treasurer
- Phone
- (919) 489-7062
Mission
The mission of the organization is to own operate and maintain a Jewish cemetery that is affiliated with Judea Reform Congregation which operates as a separate non-profit corporation and as part of that mission to provide services for families and the Judea Reform Congregation in conjunction with burials and remembrance of the departed.
Program accomplishments
- 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 and the availability of sufficient land and resources for capital improvements as of 2025 such a project is underway and is expected to be completed by the end of the yearExpenses $154,874
- 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 obligationsrevenue $84,250
- 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 departed0
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7229432
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $1,255,483
- Income (IRS master file)
- $114,723
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $114,723 | $163,070 | $1,255,483 | XML |
| 990 | December 2024 | $116,419 | $88,501 | $1,163,256 | XML |
| 990 | December 2023 | $141,432 | $20,799 | $1,054,769 | XML |
| 990 | December 2022 | $72,925 | $21,874 | $789,064 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2017 Officer: Ed Holland | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7229432).
Questions about JUDEA REFORM CONGREGATION CEMETERY
- What is the EIN of JUDEA REFORM CONGREGATION CEMETERY?
- The employer identification number (EIN) of JUDEA REFORM CONGREGATION CEMETERY is 23-7229432.
- Is JUDEA REFORM CONGREGATION CEMETERY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2012.
- Are donations to JUDEA REFORM CONGREGATION CEMETERY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does JUDEA REFORM CONGREGATION CEMETERY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JUDEA REFORM CONGREGATION CEMETERY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JUDEA REFORM CONGREGATION CEMETERY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of JUDEA REFORM CONGREGATION CEMETERY?
- The 990 for the year ended December 31, 2025 names Bruce Boehm.
- Who are the officers and directors of JUDEA REFORM CONGREGATION CEMETERY?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does JUDEA REFORM CONGREGATION CEMETERY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $114,723, expenses of $163,070 and total assets of $1,255,483 at year end.
Other nonprofits in DURHAM
- INSTITUTE FOR THE DEVELOPMENT OF YOUNG LEADERS EIN 26-3810657 · last filed 990 for 2025
- UTILITY BROADBAND ALLIANCE INC EIN 86-1908526 · last filed 990 for 2024
- DURHAM FIREMENS SUPPLEMENTAL RETIREMENT SYSTEM EIN 56-6024202 · last filed 990 for 2025
- MEASUREMENT INCORPORATED VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION EIN 20-6780617 · last filed 990 for 2025
- DURHAM ALUMNI CHAPTER OF KAPPA ALPHA PSI FRATERNITY INC EIN 23-7279463 · last filed 990-EZ for 2024
- HIRAM DEBORAH INC EIN 47-1730425 · last filed 990-N for 2023
- IOTA XI CHAPTER OF KAPPA ALPHA PSI FRATERNITY INCORPORATED EIN 52-1238082 · last filed 990-N for 2024
- DUKE UNIVERSITY HEALTH SYSTEM INC EIN 56-2070036 · last filed 990 for 2025
All nonprofits in DURHAM · North Carolina · Mutual and membership benefit