Chochmat Halev

Tax-deductible

Berkeley, CA501(c)(3)Since 1995ReligionEIN 94-3200772

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Chochmat Halev is a spiritrual community focused on the renewal of judaism as a joyful and relevant path for people who choose to live a spiritual life. We provide opportunities to deepen spiritual practice and connection to the divine through meditation, prayer, service, and celebration.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 25 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $67K a year · 13% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $47K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$339K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$787K
+20% vs prior year
Spent
$710K
To programs
72%
Net assets
$421K
By yearFY2021–FY2024
Revenue
$787K
FY2024▲ +20%
Revenue by fiscal year
FY2021$418K
FY2022$539K
FY2023$408K
FY2024$658K
FY2024$787K
Expenses
$710K
FY2024▲ +25%
Expenses by fiscal year
FY2021$447K
FY2022$307K
FY2023$430K
FY2024$570K
FY2024$710K
Net assets
$421K
FY2024▲ +12%
Net assets by fiscal year
FY2021$75K
FY2022$306K
FY2023$285K
FY2024$375K
FY2024$421K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $512K Management & general 12% · $84K Fundraising 16% · $113K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Maxine Epperson’s $3K as President is at the 2nd percentile of top reported officer pay among 2133 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2021
Dorrit Geshuri——$70,000
Maxine Epperson$3,231——
Ben Poretzky—$55—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Renews Judaism as a joyful, relevant spiritual path.

Provided by the organization

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3 program services account for $512K of program spending, described in the organization's own filed words · FY2024.
01

Shabbat and Other Holidays

Our services and holiday observances are the foundation of our community. They continue to be open to the public. Jewish religious services every week on the Jewish Sabbath - alternating between Friday nights and Saturday morning services, as well as many Jewish holidays such as Purim, Passover, and Shavuot.

$256Kprogram expense
02

Adult, Children Family Courses Events

Chochmat HaLev has a variety of programmatic offerings, including religious instruction for children and youth, meditation groups, speaker events, adult educational classes, and holiday parties. What is offered varies from year to year, averaging 2-3 programs per month.

$132Kprogram expense
03

High Holy Days

This remains our biggest outreach event as the unique nature of what we offer attracts hundreds of persons outside of our membership, especially when offered on the zoom platform. These services were in person and live-streamed from our facility and attracted an average of 800 attendees

$125Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 7 funders →
Grants paid · 1 grant · $50K · 2023–2023
Unitemized GrantFY2023$50,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$787K
Ln 12
Gifts and grantsLn 1h$668K
Fees for servicesLn 2g$91K
Investment incomeLn 3$16K
Money outPt IX
$710K
Ln 25
Programscol B$512K
Managementcol C$84K
Fundraisingcol D$113K
Owns and owesPt X
$421K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$760K
LiabilitiesLn 26$339K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$668K
Fees for servicesLn 2g$91K
Investment incomeLn 3$16K
Other incomeLn 4–11$12K
Total revenueLn 12$787K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$68K
InvestmentsLn 11–13$296K
Land, buildings, equipmentLn 10c$372K
Total assetsLn 16$760K
LiabilitiesLn 26$339K
Net assetsLn 32$421K
OperationsPt I, VI
EmployeesI 55
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$293K$68K
InvestmentsLn 11–13$296K
Land, buildings, equipmentLn 10c$388K$372K
Total assetsLn 16$699K$760K
LiabilitiesLn 26$324K$339K
Net assetsLn 32$375K$421K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$273K$172K$25K$76K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$11K$5K$3K$3K
Payroll taxesLn 10$16K$7K$2K$6K
Management feesLn 11a$0
Legal feesLn 11b$600$600
Accounting feesLn 11c$46K$46K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$193K$191K$120$2K
Advertising and promotionLn 12$21K$20K$55$1K
Office expensesLn 13$18K$12K$4K$3K
Information technologyLn 14$12K$8K$1K$2K
RoyaltiesLn 15$0
OccupancyLn 16$40K$39K$763$369
TravelLn 17$1K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K$11K$269$128
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$65K$47K$900$18K
All other expensesLn 24e$0
Total functional expensesLn 25$710K$512K$84K$113K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $658K$570K$89K$375K 990 PDF
FY2023 $408K$430K−$22K$285K 990 PDF
FY2022 $539K$307K$231K$306K 990 PDF
FY2021 $418K$447K−$29K$75K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $787,130 across 6 lines filed
VIII-1f All other contributions, gifts and grants$668,012
VIII-1h Total contributions, gifts and grants$668,012
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $90,723$90,723
VIII-3 Investment incomeExcluded from tax $16,195$16,195
VIII-6 Net rental income or loss$12,200
VIII-12 Total revenueRelated to mission $90,723 · Excluded from tax $16,195$787,130
Part IX · Statement of functional expenses $709,715 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $172,171 · Management $24,767 · Fundraising $76,269$273,207
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $4,620 · Management $3,253 · Fundraising $3,194$11,067
IX-10 Payroll taxesPrograms $7,492 · Management $2,316 · Fundraising $6,190$15,998
IX-11a Management fees$0
IX-11b Legal feesManagement $600$600
IX-11c Accounting feesManagement $46,396$46,396
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $190,731 · Management $120 · Fundraising $2,401$193,252
IX-12 Advertising and promotionPrograms $19,850 · Management $55 · Fundraising $1,359$21,264
IX-13 Office expensesPrograms $11,669 · Management $3,661 · Fundraising $2,917$18,247
IX-14 Information technologyPrograms $7,985 · Management $1,370 · Fundraising $2,426$11,781
IX-15 Royalties$0
IX-16 OccupancyPrograms $39,184 · Management $763 · Fundraising $369$40,316
IX-17 TravelPrograms $1,230$1,230
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,626 · Management $269 · Fundraising $128$11,023
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $46,872 · Management $900 · Fundraising $17,562$65,334
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $512,430 · Management $84,470 · Fundraising $112,815$709,715
Part X · Balance sheet $760,104 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $51,918$52,489
X-2 Savings and temporary cash investmentsStart of year $241,276$15,021
X-3 Pledges and grants receivableStart of year $460$7,199
X-4 Accounts receivableStart of year $4,210$4,714
X-9 Prepaid expenses and deferred chargesStart of year $13,337$12,458
X-10c Land, buildings and equipment, netStart of year $388,131$371,740
X-11 Publicly traded securities$296,483
X-16 Total assetsStart of year $699,332$760,104
X-17 Accounts payable and accrued expensesStart of year $18,130$50,888
X-19 Deferred revenueStart of year $24,841$26,707
X-26 Total liabilitiesStart of year $324,498$338,778
X-27 Net assets without donor restrictionsStart of year $370,390$418,684
X-28 Net assets with donor restrictionsStart of year $4,444$2,642
X-32 Total net assets or fund balancesStart of year $374,834$421,326
X-33 Total liabilities and net assetsStart of year $699,332$760,104
Part XI · Reconciliation of net assets $421,326 net assets at year end
XI-1 Total revenue$787,130
XI-2 Total expenses$709,715
XI-3 Revenue less expenses$77,415
XI-4 Net assets at start of year$374,834
XI-7 Investment expenses$38
XI-8 Prior period adjustments−$30,961
XI-10 Net assets at end of year$421,326

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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