Jcam Charitable Foundation Inc

Nonprofit profile at a glance

EIN
870764027
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Needham, MA, USA
Phone
6172446509
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations
Affiliation
Judaism

Official website

Reported finances

Revenue
$337,475
Expenses
$261,719
Assets
$1,392,669
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SCOTT JOSEPH (PRESIDENT)

People named in this filing

  • STEVEN HAMBURGER (DIRECTOR)
  • JAY SAGE (DIRECTOR)
  • SCOTT JOSEPH (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 95
  • Accountability: 76
  • Sustainability: 76
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.5%; rating input score 48
  • Program expense ratio: 62.5%; rating input score 63
  • Fundraising efficiency: $6.88 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.4%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 5.32; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 48.5% of revenue deployed · 62.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $164K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 6 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.