JCMI’s financial structure consists of an audited Care and Maintenance Trust Fund (C&M) as mandated by Ontario regulation and a General Operating Fund (GOF) used for day to day operations. When an organization transfers ownership to JCMI the C&M Fund of the organization is required to be transferred to JCMI’s C&M Fund. The GOF of the organization does not require to be transferred but if repairs to the cemetery are required the organization's existing GOF are expected to be transferred used for the repairs. JCMI will make available for sale any excess burial plots included in the transfer. The proceeds from the sale of any burial plots will be divided between JCMI’s C&M Fund and the GOF. The C & M fund is managed by RBC Estate and Trustee Division. The GOF is conservatively invested, including a significant portion with State of Israel Bonds.