2026-03-03T17:50:44-05:00 2025-12-31 990 2025-01-01 237229432 Judea Reform Congregation Cemetery JUDE 9194897062 1933 W CORNWALLIS RD DURHAM NC 27705 William Zoffer Secretary Treasurer 9192807380 2026-03-04 false 2025 2025-03-06 01:10:19Z Bruce Boehm 1933 W CORNWALLIS RD DURHAM NC 27705 114723 false X https: www.judeareform.org jrc-cemetery.html X 1982 NC The mission of the organization is to own operate and maintain a Jewish cemetery that is affiliated with Judea Reform Congregation which exists and functions as a separate non-profit corporation and as part of that mission to extend ritual and emotional support to families and the Judea Reform Congregation in conjunction with bereavement burials and remembrance of the departed. 12 11 0 13 0 0 604 1574 90425 84250 25389 28899 1 0 116419 114723 0 0 0 0 0 0 0 0 0 88501 163070 88501 163070 27918 -48347 1163257 1255483 138990 152190 1024267 1103293 X 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. false false 154874 0 0 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 year 0 0 84250 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 obligations 0 0 0 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 departed 154874 false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false 0 false false false false false X 12 11 true false false false true true true true true false false true true true true false false false false false X William Zoffer 9194897062 1933 W CORNWALLIS RD DURHAM NC 27705 Bruce Boehm Co-President 10.00 1.00 X X 0 0 0 Nancy Luberoff Co-President 10.00 5.00 X X 0 0 0 William Zoffer Secretary Treasurer 1.50 0.00 X X 0 0 0 Mark Hainline Vice President 1.00 0.00 X X 0 0 0 Edward Holland Director elected 2.00 0.00 X 0 0 0 Wendy Edds Director elected 1.00 5.00 X 0 0 0 Karen OMansky Director ex officio 0.10 10.00 X 0 0 0 Andrew Geller Director ex officio 0.10 20.00 X 0 0 0 Glenn Simon Director elected 1.00 0.00 X 0 0 0 Rabbi Matthew Soffer Director ex officio 0.10 60.00 X 0 1 0 Marc Joseph Director elected 0.50 0.00 X 0 0 0 Beth Posner Director elected 1.00 0.00 X 0 0 0 0 1 0 0 false false false 0 0 0 0 0 1574 0 1574 Cemeteries and Crematories 812220 84250 84250 0 0 84250 28899 0 0 28899 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 114723 84250 0 28899 X 0 0 0 0 0 0 0 0 3605 0 3605 0 0 0 0 0 0 0 0 0 0 0 10491 8016 2475 0 0 0 0 0 2116 0 2116 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Capital improvement project, expansion of cemetery 146858 146858 0 0 163070 154874 8196 0 117084 144648 0 0 0 0 0 0 176214 0 176214 176214 869959 934621 1163257 1255483 0 0 0 0 0 0 0 0 138990 152190 0 0 0 0 0 0 0 0 138990 152190 X 0 0 0 0 1024266 1103293 1024266 1103293 1163256 1255483 X -48347 0 0 0 0 127374 X false false false 552557 71613 87366 0 0 0 711536 432031 76861 43665 0 0 0 552557 261987 92105 77939 0 0 0 432031 236524 60545 0 0 0 0 297069 165702 39504 31318 0 0 0 236524 1.00 0.00 0.00 false false 176214 0 176214 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 176214 Part IV, line 2b Purchasers of burial rights are contractually obligated to include in their payments amounts intended to meet the cost of the associated burial markers that are required under the organizations Code to be placed after interments. Money deposited in this manner is credited against the ultimate cost of the markers typically resulting in the purchaser or family representative of a decedent being liable to the monument company for an additional payment after design construction and placement of the required markers reflecting a balance due after offset of the total cost by the deposit. Part V, line 4 Since approx. 2017 contracts for burial rights obligate the Cemetery to endow a designated portion currently 85% of amounts paid for Perpetual Care. The Cemeterys Endowment Account serves this purpose. Under the Cemeterys Code Perpetual Care includes maintenance for all time of the grounds in a manner befitting their sacred character. This includes the work of groundskeepers arborists drainage experts etc. It also includes any work needed for future expansion and or beautification. Part VI, Line 2 | Employee:, Relationship:, Employee:| Bruce Boehm, Family Relationship, Nancy Luberoff| Part VI, Section A, Line 6 All members of Judea Reform Congregation a religious organization in Durham North Carolina are voting members of our organization. No other class of members or stockholders exists. Part VI, Section A, Line 7a | Class of the Person:, Nature of their rights:| Members, To vote for election of directors and on all other matters that require (under North Carolina state law, the Articles of Incorporation, or the Bylaws) the vote of members| Part VI, Section A, Line 7b | Class of the Person:, Decisions that require their approval:, Nature of their rights:| Members, To vote for election of directors and on all other matters that require under North Carolina state law the Articles of Incorporation or the Bylaws the vote of members, Only one class of voting/membership rights exists. All members of Judea Reform Congregation, a religious organization in Durham, North Carolina, are voting members of our organization. No other class of members or stockholders exists.| Part VI, Section B, Line 11b All members of the governing body will receive a copy from the Secretary Treasurer at least three weeks in advance of the filing date and be encouraged to express any concerns about the accuracy of the document or other objections with a return deadline of two weeks. If there are any concerns or objections the Secretary Treasurer will work in good faith to reach consensus with the persons raising them about appropriate modifications. Part VI, Section B, Line 12c The policy requires that any director with a potential conflict report it to allow for full awareness and to enable appropriate action to mitigate eliminate or otherwise manage the conflict responsibly. Part VI, Section C, Line 19 Yes: the governing documents are available upon request Part VII, List Of Officers | Employee Name:, Description:| Rabbi Matthew Soffer, A related organization Judea Reform Congregation determines the compensation of its Senior Rabbi Matthew Soffer who is a Director ex officio of this organization. Information about compensation he receives from the related organization which is the employing organization is subject to privacy restrictions and is not reasonably available to Judea Reform Congregation Cemetery JRCC the filing organization. A placeholder amount of $1 of base salary is entered to acknowledge compensation he receives from the related organization and to focus attention on this explanatory note. Director Soffer is not separately compensated for service on JRCCs Board which represents a very small fraction of his overall responsibilities as Senior Rabbi of the congregation.| Part IX, line 11g | Description:, Amount:| Routine and non-routine maintenance of grounds mostly landscaping arborist and drainage work, $8016| Administrative and insurance fee paid to affiliated congregation, $2475| Part XI, Line 9 | Description:, Explanation:, Amount:| Change collectively in the value of the two brokerage Fidelity accounts resulting from fluctuations in market values, Fluctuations in market values that are captured include both unrealized gains losses AND those actually realized during the tax year with proceeds typically reinvested e.g. in the course of a periodic portfolio rebalance; NOT included are dividends separately reported as revenue items on this return, $127374| Judea Reform Congregation 1933 West Cornwallis Rd Durham NC 277055799 561337018 To be a community for religious observance learning service and fellowship. NC 501(c)(3) 1 N/A false false false false false false false false false false false false false true true false true false false false