Chochmat Halev FY2024 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 1995ReligionEIN 94-3200772Revenue $658K in FY2024

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

This page gets seen. Tell your story. Claim this org.

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.
75¢ of each $1 spent went to programs.
$3K 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

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
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
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3K
to officers and key staff · 0.6% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 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
$324K
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$658K
+61% vs prior year
Spent
$570K
To programs
75%
Net assets
$375K
By yearFY2021–FY2025
Revenue
$658K
FY2024▲ +61%
Tap a bar for its year
Revenue by fiscal year
FY2021$418K
FY2022$539K
FY2023$408K
FY2024$658K
FY2025$787K
Expenses
$570K
FY2024▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2021$447K
FY2022$307K
FY2023$430K
FY2024$570K
FY2025$710K
Net assets
$375K
FY2024▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2021$75K
FY2022$306K
FY2023$285K
FY2024$375K
FY2025$421K

From the FY2024 Form 990 (year ending June 2024) · see the original

Give Claim
You’re viewing the FY2024 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

75 cents of each dollar spent went to programs.

Program services 75% · $426K Management & general 13% · $77K Fundraising 12% · $67K

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

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

8 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$3,231Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$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 →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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.

Questions for Chochmat Halev

Tap to ask. Chochmat Halev sees how many people are interested.

Your first name shows with your question. Chochmat Halev answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $376K · in their own filed words · FY2023
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.

$180Kprogram 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.

$111Kprogram 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.

$85Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$658K
Ln 12
Gifts and grantsLn 1h$604K
Fees for servicesLn 2g$49K
Investment incomeLn 3$11K
Money outPt IX
$570K
Ln 25
Programscol B$426K
Managementcol C$77K
Fundraisingcol D$67K
Owns and owesPt X
$375K
net assets · Ln 32
Cash and savingsLn 1–2$293K
Total assetsLn 16$699K
LiabilitiesLn 26$324K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$604K
Noncash giftsLn 1g$32K
Fees for servicesLn 2g$49K
Investment incomeLn 3$11K
Total revenueLn 12$658K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$241K
Cash and savings togetherLn 1–2$293K
Land, buildings, equipmentLn 10c$388K
Total assetsLn 16$699K
LiabilitiesLn 26$324K
Net assetsLn 32$375K
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 FY24End FY24
Cash and savingsLn 1–2$210K$293K
Land, buildings, equipmentLn 10c$398K$388K
Total assetsLn 16$625K$699K
LiabilitiesLn 26$340K$324K
Net assetsLn 32$285K$375K
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$231K$169K$18K$44K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$6K$1K$4K$789
Payroll taxesLn 10$15K$9K$2K$4K
Management feesLn 11a$0
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$41K$41K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$164K$164K$96$96
Advertising and promotionLn 12$11K$11K$75$379
Office expensesLn 13$13K$7K$4K$2K
Information technologyLn 14$10K$8K$952$1K
RoyaltiesLn 15$0
OccupancyLn 16$32K$31K$588$304
TravelLn 17$1K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$174$174
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K$10K$985$137
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$31K$17K$697$13K
All other expensesLn 24e$0
Total functional expensesLn 25$570K$426K$77K$67K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $787K$710K$77K$421K 990 PDF
FY2024 Viewing $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

Want to add your own materials alongside these filings? Claim this org

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 (6 parts)
Part I · Summary $658,463 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $403,998$604,186
I-9 Program service revenuePrior year $14,535$49,227
I-10 Investment incomePrior year $269$11,304
I-11 Other revenuePrior year −$10,489−$6,254
I-12 Total revenuePrior year $408,313$658,463
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $180,292$251,409
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $249,777$318,124
I-18 Total expensesPrior year $430,069$569,533
I-19 Revenue less expensesPrior year −$21,756$88,930
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $658,463 across 7 lines filed
VIII-1f All other contributions, gifts and grants$604,186
VIII-1g Noncash contributions (included above)$32,151
VIII-1h Total contributions, gifts and grants$604,186
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $49,227$49,227
VIII-3 Investment incomeExcluded from tax $11,304$11,304
VIII-6 Net rental income or loss−$6,254
VIII-12 Total revenueRelated to mission $49,227 · Excluded from tax $11,304$658,463
Part IX · Statement of functional expenses $569,533 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 $168,780 · Management $17,824 · Fundraising $44,217$230,821
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,349 · Management $3,914 · Fundraising $789$6,052
IX-10 Payroll taxesPrograms $8,557 · Management $1,942 · Fundraising $4,037$14,536
IX-11a Management fees$0
IX-11b Legal feesManagement $4,200$4,200
IX-11c Accounting feesManagement $40,793$40,793
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $163,583 · Management $96 · Fundraising $96$163,775
IX-12 Advertising and promotionPrograms $10,688 · Management $75 · Fundraising $379$11,142
IX-13 Office expensesPrograms $6,638 · Management $4,315 · Fundraising $2,273$13,226
IX-14 Information technologyPrograms $7,688 · Management $952 · Fundraising $1,139$9,779
IX-15 Royalties$0
IX-16 OccupancyPrograms $30,830 · Management $588 · Fundraising $304$31,722
IX-17 TravelPrograms $1,395$1,395
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $174$174
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,000 · Management $985 · Fundraising $137$11,122
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $16,683 · Management $697 · Fundraising $13,416$30,796
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $426,191 · Management $76,555 · Fundraising $66,787$569,533
Part X · Balance sheet $699,332 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $23,806$51,918
X-2 Savings and temporary cash investmentsStart of year $186,123$241,276
X-3 Pledges and grants receivableStart of year $324$460
X-4 Accounts receivableStart of year $6,072$4,210
X-9 Prepaid expenses and deferred chargesStart of year $10,041$13,337
X-10c Land, buildings and equipment, netStart of year $398,217$388,131
X-16 Total assetsStart of year $624,583$699,332
X-17 Accounts payable and accrued expensesStart of year $11,245$18,130
X-19 Deferred revenueStart of year $6,785$24,841
X-26 Total liabilitiesStart of year $339,893$324,498
X-27 Net assets without donor restrictionsStart of year $273,978$370,390
X-28 Net assets with donor restrictionsStart of year $10,712$4,444
X-32 Total net assets or fund balancesStart of year $284,690$374,834
X-33 Total liabilities and net assetsStart of year $624,583$699,332
Part XI · Reconciliation of net assets $374,834 net assets at year end
XI-1 Total revenue$658,463
XI-2 Total expenses$569,533
XI-3 Revenue less expenses$88,930
XI-4 Net assets at start of year$284,690
XI-6 Donated services and use of facilities$680
XI-8 Prior period adjustments$534
XI-10 Net assets at end of year$374,834

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.