Hebrew Cemetery Association of Charlotte
Nonprofit profile at a glance
- EIN
- 560616487
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Charlotte, NC, United States
- Phone
- (704) 576-1859
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Judaism
Reported finances
- Revenue
- $553,424
- Expenses
- $421,014
- Assets
- $5,992,403
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- Barry Blau (Vice President)
- Moses Luski (President)
- Robert Valenstein (Vice President)
- Kevin Levine (Past President)
- Heidi Rotberg (Vice President)
Highest reported compensation
- Sandra Goldman (Executive Dir.): $80,472 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide and maintain a dignified and respectful final resting place for those in the Charlotte Jewish community who have died, and a place of peace and serenity for family and friends to visit. Thirteen Civil War veterans are buried in the Hebrew Cemetery, among them Corporal Louis Leon, author of a famed Civil War diary. Noted author Harry Golden, one of the American Jewish community's most beloved commentators on life from the 1940’s through the 70's is also buried here. The Hebrew Cemetery Association is an independent member run institution, administrated by Jewish volunteers and a full-time Jewish Director. Annual membership is achieved through voluntary annual dues. The organization provides for the on-going maintenance and renovation of the holy burial grounds, guaranteeing a dignified and sanctified resting place for those of the Jewish faith and their families. You may fin.
What it reported doing in 2024
The organization provides for the on-going maintenance and renovation of holy burial grounds, guaranteeing a dignified and sanctified resting place for over 1,000 departed souls.
Operating model
- Revenue model
- Earned-program. 86% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 78
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.6%; rating input score 70
- Program expense ratio: 95%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.9%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 14.23; rating input score 94; 94th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 19.1%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 69.6% of revenue deployed · 95% of spending went to programs
- Governance: 17 of 17 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $400K in reported program spending
- Leadership: top reported pay $80K · 18 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 16/100.