James D Wertheimer
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The James D Wertheimer Trust was created under a trust agreement dated August 4, 1933. In compliance with this trust agreement, KeyBank serving as trustee, following the death of Howard M. Wertheimer, (which occurred on 09/09/1984), pays net income to the Jewish Welfare Federation of Cleveland, Ohio as dictated per page (2) of the May 17, 1943 modification. The Jewish Welfare Federation is now known as the Jewish Community Federation. Under the Ohio Instituional Trust Funds Act of 1999, this beneficiary has chosen to receive the maximum of income based on the greater of 5% of AFV or traditional income. KeyBank maintains a responsiveness to the needs and activities of this beneficiary in the attainment of its mission.
- Income
- $3,969
- Spending
- $4,652
- Reserves
- Over 10 years of spending
- Largest source of income
- other income, 81%
- Highest pay
- $120, trustee
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $3,432 spent. Funds shall be used and disposed of by the Bd of Directors, or other proper officers of the Jewish Com Fed, for such uses as they shall deem to be in the best interest of the federation.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1986.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.