Jewish Memorial Chapel

Legal name: Passaic United Hebrew Burial Assoc

Nonprofit profile at a glance

EIN
221469469
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2022
Location
Clifton, New Jersey, United States
Phone
(973) 779-3048
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,527,939
Expenses
$1,547,257
Assets
$4,534,425
Liabilities
$2,499,797

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • ROBERT HERTZBERG (PRESIDENT)

Highest reported compensation

  • WILLIAM ROSE (FUNERAL DIRE): $188,359 total reported compensation
  • ROBERT DEINZER (FUNERAL DIRE): $120,151 total reported compensation
  • DEBRA TORRES (OFFICE MANAG): $109,504 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide funeral services to the jewish community at reduced rates. The Jewish Memorial Chapel is a unique funeral home. It is one of only a few nonprofit funeral homes in the United States. The Chapel is operated under the supervision of local Synagogues and other Jewish organizations in the Passaic/Essex County area. Our funerals are conducted with dignity and in strict compliance with Halacha (Jewish Law). At the end of the fiscal year, any surplus earned by the Chapel are returned back to the community to many of the fine charities in the area. The money is earmarked for education, health, or care of the elderly. The criteria to be a member organization of the Chapel is ownership of grounds at a Jewish cemetery. The Jewish Memorial Chapel has been in exi.

What it reported doing in 2024

The passaic united hebrew burial association provides funeral and burial services to the jewish community at reduced rates. The association performed 189 funerals during its fiscal year ending 9/30/25.

Operating model

Revenue model
Earned-program. 99% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 60
  • Accountability: 64
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 70.5%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 27%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 70.3% of revenue deployed · 70.5% of spending went to programs
  • Governance: 52 of 52 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $188K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.