Chochmat Halev FY2021 filing

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.
79¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 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
$460K
86% of total assets
Concern: liabilities are 86% of assets; over 80%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$418K
Spent
$447K
To programs
79%
Net assets
$75K
By yearFY2021–FY2024
Revenue
$418K
FY2021
Revenue by fiscal year
FY2021$418K
FY2022$539K
FY2023$408K
FY2024$658K
FY2024$787K
Expenses
$447K
FY2021
Expenses by fiscal year
FY2021$447K
FY2022$307K
FY2023$430K
FY2024$570K
FY2024$710K
Net assets
$75K
FY2021
Net assets by fiscal year
FY2021$75K
FY2022$306K
FY2023$285K
FY2024$375K
FY2024$421K

From the FY2021 Form 990 (year ending June 2021) · see the original

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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

79 cents of each dollar spent went to programs.

Program services 79% · $355K Management & general 12% · $54K Fundraising 9% · $38K

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

12 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$70,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$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 II5 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 $355K of program spending, described in the organization's own filed words · FY2020.
01

Shabbat and Other Holidays

Our services and holiday observances are the foundation of our community. They continue to be open to the public as well. During the past year, these events remained accessible via zoom due to the continuing pandemic. This means that we continue to see higher attendance per event and wider geographic participation

$130Kprogram expense
02

Youth Family Programming and Adult Courses and Events

continued as a virtual school program and family-friendly holiday celebrations. This year, we saw our enrollment numbers decline as some member families aged-out. The continuing disparity between expenses and revenue led to a reevaluation of the programs viability.

$117Kprogram 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 live-streamed from our facility and attracted an average of 700 attendees.

$109Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$418K
Ln 12
Gifts and grantsLn 1h$379K
Fees for servicesLn 2g$51K
Investment incomeLn 3$1
Money outPt IX
$447K
Ln 25
Programscol B$355K
Managementcol C$54K
Fundraisingcol D$38K
Owns and owesPt X
$75K
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$535K
LiabilitiesLn 26$460K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$379K
Fees for servicesLn 2g$51K
Investment incomeLn 3$1
Total revenueLn 12$418K
Assets in detailPt X, end of year
CashLn 1$73K
SavingsLn 2$13K
Cash and savings togetherLn 1–2$86K
Land, buildings, equipmentLn 10c$434K
Total assetsLn 16$535K
LiabilitiesLn 26$460K
Net assetsLn 32$75K
OperationsPt I, VI
EmployeesI 55
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$83K$86K
Land, buildings, equipmentLn 10c$446K$434K
Total assetsLn 16$544K$535K
LiabilitiesLn 26$440K$460K
Net assetsLn 32$104K$75K
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$72K$41K$16K$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$121K$121K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$2K$231
Payroll taxesLn 10$10K$7K$1K$1K
Management feesLn 11a$0
Legal feesLn 11b$360$360
Accounting feesLn 11c$23K$23K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$88K$83K$3K$3K
Advertising and promotionLn 12$14K$14K$402
Office expensesLn 13$16K$12K$2K$2K
Information technologyLn 14$22K$13K$6K$2K
RoyaltiesLn 15$0
OccupancyLn 16$36K$34K$978$350
TravelLn 17$0
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$12K$12K$489$343
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$30K$15K$1K$14K
All other expensesLn 24e$0
Total functional expensesLn 25$447K$355K$54K$38K

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 Viewing $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $418,280 across 6 lines filed
VIII-1f All other contributions, gifts and grants$378,558
VIII-1h Total contributions, gifts and grants$378,558
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $50,734$50,734
VIII-3 Investment incomeExcluded from tax $1$1
VIII-6 Net rental income or loss−$11,013
VIII-12 Total revenueRelated to mission $50,734 · Excluded from tax $1$418,280
Part IX · Statement of functional expenses $447,080 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 staffPrograms $40,999 · Management $15,702 · Fundraising $15,472$72,173
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $120,885$120,885
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $2,328 · Fundraising $231$2,559
IX-10 Payroll taxesPrograms $7,444 · Management $1,114 · Fundraising $1,114$9,672
IX-11a Management fees$0
IX-11b Legal feesManagement $360$360
IX-11c Accounting feesManagement $23,172$23,172
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $82,984 · Management $2,708 · Fundraising $2,667$88,359
IX-12 Advertising and promotionPrograms $13,710 · Fundraising $402$14,112
IX-13 Office expensesPrograms $12,094 · Management $1,834 · Fundraising $1,910$15,838
IX-14 Information technologyPrograms $13,268 · Management $6,080 · Fundraising $2,263$21,611
IX-15 Royalties$0
IX-16 OccupancyPrograms $34,261 · Management $978 · Fundraising $350$35,589
IX-17 Travel$0
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 $11,569 · Management $489 · Fundraising $343$12,401
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $15,449 · Management $1,385 · Fundraising $13,515$30,349
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $354,991 · Management $53,822 · Fundraising $38,267$447,080
Part X · Balance sheet $534,540 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $77,009$72,782
X-2 Savings and temporary cash investmentsStart of year $6,100$12,800
X-3 Pledges and grants receivableStart of year $9,293$12,300
X-9 Prepaid expenses and deferred chargesStart of year $5,483$2,838
X-10c Land, buildings and equipment, netStart of year $446,152$433,820
X-16 Total assetsStart of year $544,037$534,540
X-17 Accounts payable and accrued expensesStart of year $8,812$7,593
X-19 Deferred revenueStart of year $5,148$6,198
X-24 Unsecured notes and loans payableStart of year $44,560$83,430
X-26 Total liabilitiesStart of year $440,349$459,657
X-27 Net assets without donor restrictionsStart of year $98,964$64,824
X-28 Net assets with donor restrictionsStart of year $4,724$10,059
X-32 Total net assets or fund balancesStart of year $103,688$74,883
X-33 Total liabilities and net assetsStart of year $544,037$534,540
Part XI · Reconciliation of net assets $74,883 net assets at year end
XI-1 Total revenue$418,280
XI-2 Total expenses$447,080
XI-3 Revenue less expenses−$28,800
XI-4 Net assets at start of year$103,688
XI-9 Other changes in net assets−$5
XI-10 Net assets at end of year$74,883

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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