Chochmat Halev FY2023 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 1995ReligionEIN 94-3200772Revenue $408K in FY2023

On file with the IRSchochmat.org2215 Prince St, 94705-1818 · Berkeley, CATax-exempt since Jun 1995Church — 170(b)(1)(A)(i)

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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.
80¢ of each $1 spent went to programs.
$55 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $69K a year · 12% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55
to officers and key staff · 0.01% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
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
$340K
54% of total assets
Fine: liabilities are 54% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$408K
-24% vs prior year
Spent
$430K
To programs
80%
Net assets
$285K
By yearFY2021–FY2025
Revenue
$408K
FY2023▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2021$418K
FY2022$539K
FY2023$408K
FY2024$658K
FY2025$787K
Expenses
$430K
FY2023▲ +40%
Tap a bar for its year
Expenses by fiscal year
FY2021$447K
FY2022$307K
FY2023$430K
FY2024$570K
FY2025$710K
Net assets
$285K
FY2023▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2021$75K
FY2022$306K
FY2023$285K
FY2024$375K
FY2025$421K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1995.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $346K Management & general 13% · $55K Fundraising 7% · $30K

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

10 people listed on the 990; $55 paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Director
$55Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$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.

See Chochmat Halev executive salaries →

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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 II8 listed

Programs and updates

Renews Judaism as a joyful, relevant spiritual path.

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Provided by the organization

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3 programs · $346K · in their own filed words · FY2022
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.

$151Kprogram expense
02

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.

$107Kprogram expense
03

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.

$88Kprogram expense

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$408K
Ln 12
Gifts and grantsLn 1h$404K
Fees for servicesLn 2g$15K
Investment incomeLn 3$269
Money outPt IX
$430K
Ln 25
Programscol B$346K
Managementcol C$55K
Fundraisingcol D$30K
Owns and owesPt X
$285K
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$625K
LiabilitiesLn 26$340K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$404K
Fees for servicesLn 2g$15K
Investment incomeLn 3$269
Total revenueLn 12$408K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$186K
Cash and savings togetherLn 1–2$210K
Land, buildings, equipmentLn 10c$398K
Total assetsLn 16$625K
LiabilitiesLn 26$340K
Net assetsLn 32$285K
OperationsPt I, VI
EmployeesI 55
VolunteersI 625
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$217K$210K
Land, buildings, equipmentLn 10c$416K$398K
Total assetsLn 16$686K$625K
LiabilitiesLn 26$380K$340K
Net assetsLn 32$306K$285K
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$169K$138K$16K$16K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$832$832
Payroll taxesLn 10$10K$7K$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$30K$30K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$131K$130K$74
Advertising and promotionLn 12$6K$5K$922$67
Office expensesLn 13$10K$6K$2K$2K
Information technologyLn 14$11K$9K$1K$970
RoyaltiesLn 15$0
OccupancyLn 16$26K$26K$442$74
TravelLn 17$2K$2K
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$10K$340$219
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$22K$12K$957$9K
All other expensesLn 24e$0
Total functional expensesLn 25$430K$346K$55K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $787K$710K$77K$421K 990 PDF
FY2024 $658K$570K$89K$375K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $408,313 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $494,571$403,998
I-9 Program service revenuePrior year $8,143$14,535
I-10 Investment incomePrior year $3$269
I-11 Other revenuePrior year $35,803−$10,489
I-12 Total revenuePrior year $538,520$408,313
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $134,207$180,292
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $173,180$249,777
I-18 Total expensesPrior year $307,387$430,069
I-19 Revenue less expensesPrior year $231,133−$21,756
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $408,313 across 6 lines filed
VIII-1f All other contributions, gifts and grants$403,998
VIII-1h Total contributions, gifts and grants$403,998
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,535$14,535
VIII-3 Investment incomeExcluded from tax $269$269
VIII-6 Net rental income or loss−$10,489
VIII-12 Total revenueRelated to mission $14,535 · Excluded from tax $269$408,313
Part IX · Statement of functional expenses $430,069 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 $137,618 · Management $15,868 · Fundraising $15,868$169,354
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $832$832
IX-10 Payroll taxesPrograms $7,016 · Management $1,523 · Fundraising $1,567$10,106
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $30,323$30,323
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $130,432 · Management $74$130,506
IX-12 Advertising and promotionPrograms $5,472 · Management $922 · Fundraising $67$6,461
IX-13 Office expensesPrograms $5,865 · Management $2,073 · Fundraising $1,956$9,894
IX-14 Information technologyPrograms $8,784 · Management $1,453 · Fundraising $970$11,207
IX-15 Royalties$0
IX-16 OccupancyPrograms $25,923 · Management $442 · Fundraising $74$26,439
IX-17 TravelPrograms $1,883$1,883
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 $10,377 · Management $340 · Fundraising $219$10,936
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $12,173 · Management $957 · Fundraising $8,998$22,128
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $345,543 · Management $54,807 · Fundraising $29,719$430,069
Part X · Balance sheet $624,583 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $43,640$23,806
X-2 Savings and temporary cash investmentsStart of year $173,853$186,123
X-3 Pledges and grants receivableStart of year $3,240$324
X-4 Accounts receivableStart of year $31,897$6,072
X-9 Prepaid expenses and deferred chargesStart of year $17,692$10,041
X-10c Land, buildings and equipment, netStart of year $415,747$398,217
X-16 Total assetsStart of year $686,069$624,583
X-17 Accounts payable and accrued expensesStart of year $21,954$11,245
X-19 Deferred revenueStart of year $15,218$6,785
X-26 Total liabilitiesStart of year $379,625$339,893
X-27 Net assets without donor restrictionsStart of year $293,520$273,978
X-28 Net assets with donor restrictionsStart of year $12,924$10,712
X-32 Total net assets or fund balancesStart of year $306,444$284,690
X-33 Total liabilities and net assetsStart of year $686,069$624,583
Part XI · Reconciliation of net assets $284,690 net assets at year end
XI-1 Total revenue$408,313
XI-2 Total expenses$430,069
XI-3 Revenue less expenses−$21,756
XI-4 Net assets at start of year$306,444
XI-8 Prior period adjustments$2
XI-10 Net assets at end of year$284,690

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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