Jewish Cemetery Association of Greater Baltimore Inc
Nonprofit profile at a glance
- EIN
- 522178573
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Baltimore, MD, USA
- Phone
- 4107274828
- Rating confidence
- Limited
- Sector
- Cemeteries
- Affiliation
- Judaism
Reported finances
- Revenue
- $384,816
- Expenses
- $509,309
- Assets
- $8,125,256
- Liabilities
- $62,942
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- STEVE VENICK (EXECUTIVE DIRECTOR)
- BEN KRESHTOOL (PRESIDENT)
- STEVEN SILVERMAN (VICE PRESIDENT)
Highest reported compensation
- STEVE VENICK (EXECUTIVE DIRECTOR): $77,084 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 for the on-going efficient and effective care and leadership of jewish cemeteries in the baltimore area.
What it reported doing in 2024
Provide for the on-going efficient and effective care and leadership of 21 jewish cemeteries in the baltimore area.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -32.4%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 15.95; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 15.1%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 10.5% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $77K · 15 people listed
- Highest-paid contractors: 1 contractor listed · $158K reported
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 9/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.