Civic Intelligence

Charleston Jewish Federation

EIN 57-6000188 • 501(c)3 • Charleston, SC

Profile

The Charleston Jewish Federation is a nonprofit committed to the Jewish Community of Charleston. It seeks donations to support various Jewish organizations locally and domestically. It also provides assistance to those in the community who are in need of food, clothing or shelter.

176 Croghan Spur Road Suite 100Charleston, SC 29407-7561

www.jewishcharleston.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$176,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.2%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,272,892

Up $27,909 (+2.2%) from 2023

Liabilities

Down

$171,700

Down $44,644 (-21%) from 2023

Net Assets

Up

$1,101,192

Up $72,553 (+7.1%) from 2023

Revenue

Down

$1,794,006

Down $206,429 (-10%) from 2023

Expenses

Down

$1,721,453

Down $112,491 (-6.1%) from 2023

Net Income

Down

$72,553

Down $93,938 (-56%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,166,912Liabilities 2010: $188,191Net Assets 2010: $978,7212010Assets 2011: $1,040,548Liabilities 2011: $197,230Net Assets 2011: $843,3182011Assets 2012: $1,036,595Liabilities 2012: $247,051Net Assets 2012: $789,5442012Assets 2013: $595,961Liabilities 2013: $223,162Net Assets 2013: $372,7992013Assets 2014: $448,576Liabilities 2014: $169,863Net Assets 2014: $278,7132014Assets 2015: $621,460Liabilities 2015: $130,288Net Assets 2015: $491,1722015Assets 2016: $753,244Liabilities 2016: $129,619Net Assets 2016: $623,6252016Assets 2017: $1,116,713Liabilities 2017: $115,415Net Assets 2017: $1,001,2982017Assets 2018: $880,406Liabilities 2018: $122,104Net Assets 2018: $758,3022018Assets 2019: $854,726Liabilities 2019: $91,828Net Assets 2019: $762,8982019Assets 2020: $1,125,715Liabilities 2020: $106,154Net Assets 2020: $1,019,5612020Assets 2021: $1,104,936Liabilities 2021: $112,640Net Assets 2021: $992,2962021Assets 2022: $962,055Liabilities 2022: $99,907Net Assets 2022: $862,1482022Assets 2023: $1,244,983Liabilities 2023: $216,344Net Assets 2023: $1,028,6392023Assets 2024: $1,272,892Liabilities 2024: $171,700Net Assets 2024: $1,101,1922024

Highlighted filing

2024

Assets$1,272,892
Liabilities$171,700
Net Assets$1,101,192

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,410,495Expenses 2010: $1,273,358Net Income 2010: $137,1372010Revenue 2011: $1,028,368Expenses 2011: $1,088,544Net Income 2011: -$60,1762011Revenue 2012: $979,324Expenses 2012: $1,090,547Net Income 2012: -$111,2232012Revenue 2013: $1,031,641Expenses 2013: $1,415,875Net Income 2013: -$384,2342013Revenue 2014: $991,125Expenses 2014: $978,433Net Income 2014: $12,6922014Revenue 2015: $1,097,899Expenses 2015: $885,438Net Income 2015: $212,4612015Revenue 2016: $1,111,834Expenses 2016: $923,959Net Income 2016: $187,8752016Revenue 2017: $2,144,797Expenses 2017: $1,766,444Net Income 2017: $378,3532017Revenue 2018: $898,782Expenses 2018: $1,126,513Net Income 2018: -$227,7312018Revenue 2019: $1,392,417Expenses 2019: $1,369,519Net Income 2019: $22,8982019Revenue 2020: $1,702,873Expenses 2020: $1,413,565Net Income 2020: $289,3082020Revenue 2021: $1,401,498Expenses 2021: $1,426,691Net Income 2021: -$25,1932021Revenue 2022: $1,322,087Expenses 2022: $1,430,147Net Income 2022: -$108,0602022Revenue 2023: $2,000,435Expenses 2023: $1,833,944Net Income 2023: $166,4912023Revenue 2024: $1,794,006Expenses 2024: $1,721,453Net Income 2024: $72,5532024

Highlighted filing

2024

Revenue$1,794,006
Expenses$1,721,453
Net Income$72,553

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.17$1.10$1.79$1.72$0.07
2023Summary only. Only limited summary data is available for this year.$1.24$0.22$1.03$2.00$1.83$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.10$0.86$1.32$1.43$0.11
2021Summary only. Only limited summary data is available for this year.$1.10$0.11$0.99$1.40$1.43$0.03
2020Summary only. Only limited summary data is available for this year.$1.13$0.11$1.02$1.70$1.41$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.09$0.76$1.39$1.37$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.12$0.76$0.90$1.13$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.12$1.00$2.14$1.77$0.38
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.13$0.62$1.11$0.92$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.13$0.49$1.10$0.89$0.21
2014Summary only. Only limited summary data is available for this year.$0.45$0.17$0.28$0.99$0.98$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.22$0.37$1.03$1.42$0.38
2012Summary only. Only limited summary data is available for this year.$1.04$0.25$0.79$0.98$1.09$0.11
2011Summary only. Only limited summary data is available for this year.$1.04$0.20$0.84$1.03$1.09$0.06
2010Summary only. Only limited summary data is available for this year.$1.17$0.19$0.98$1.41$1.27$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 21, 2023
Return Version
2022v5.0
Gross Receipts
$1,322,087
Mission and Program Overview

Mission

The mission of the charleston jewish federation is to build and sustain jewish life in charleston, israel, and around the world.

The mission of the charleston jewish federation is to build, secure and sustain jewish life in charleston, israel, and around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$622,348$538,964▼ $83,384
Cash and Non-Interest-Bearing Accounts$385,957$352,454▼ $33,503
Pledges and Grants Receivable$91,659$65,665▼ $25,994
Total Assets$1,104,936$962,055▼ $142,881
Other Assets Total$4,972$4,972→ $0
Liabilities
Escrow Account Liability$97,474$88,259▼ $9,215
Accounts Payable and Accrued Expenses$15,166$11,648▼ $3,518
Total Liabilities$112,640$99,907▼ $12,733
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$738,949$601,617▼ $137,332
Net Assets With Donor Restrictions$253,347$260,531▲ $7,184
Total Net Assets Fund Balance$992,296$862,148▼ $130,148
Total Liabilities and Net Assets / Fund Balance$1,104,936$962,055▼ $142,881

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,296$3,296
Other Land Buildings-$1,250$1,250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judi CorsaroCEOFT$163,927$163,927

Board Members and Trustees

NameTitle
Ava KleinmanPresident
Ilene TurbowPresident El
Abigail LeibowitzBoard Member
Ellen Hoffman Term EndedBoard Member
Ijo Toporek Term EndedBoard Member
Joann ShermanBoard Member
Joshua ReevesBoard Member
Kapri Kreps RhodesBoard Member
Rachel Landis Term EndedBoard Member
Scot Rittenbaum Term EndedBoard Member
Shara StarBoard Member
Eileen ChepenikImmediate Pa
Elliott LessenSecretary
Brian ShulmanTreasurer
Hilary RieckVice Preside
Mike MillsVice Preside
Sharon HoxVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,302,740
Program Service Revenue
$1,230
Investment Income
$821
Other Revenue
$17,296
All Other Contributions
$1,296,360
Change in Net Assets
$-108,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$681,196
Salaries, Compensation, and Employee Benefits$498,750
Other Expenses$250,201
Total Fundraising Expense$140,017
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$676,196--$676,196
Other Salaries and Wages$187,425$59,801$45,906$293,132
Current Officers, Directors, Trustees, and Key Employees$106,552$16,393$40,982$163,927
Occupancy$48,980$11,824$11,824$72,628
Office Expenses$24,358$14,011$7,202$45,571
Payroll Taxes$22,754$5,898$6,725$35,377
Conferences and Meetings$3,899$973$24,205$29,077
All Other Expenses$9,508$6,496$379$16,383
Other Expenses$12,524--$12,524
Advertising$9,433-$1,599$11,032
Fees for Services Accounting-$7,550-$7,550
Insurance-$6,615-$6,615
Pension Plan Contributions$3,924$1,195$1,195$6,314
Foreign Grants$5,000--$5,000
Total Functional Expenses$1,159,374$130,756$140,017$1,430,147
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Addlestone Hebrew AcademyCharleston, SC501c3Tuition and Support$128,869
Secure Community Network IncChicago, IL501c3Security$103,531
Jewish Federation of North AmericaNew York, NY501c3Ukraine Aid$47,041
Jewish Federation of North AmericaNew York, NY501c3Assistance & Program$34,821
Jewish Federation of North AmericaNew York, NY501c3Israel & Overseas$33,918
Kahal Kadosh Beth ElohimCharleston, SC501c3Program Support$32,000
Synagogue Emanu-elCharleston, SC501c3Program Support$26,000
Congregation Dor Tikvah IncCharleston, SC501c3Youth Programs$25,833
Coastal Community Foundation ofNorth Charleston, SC501c3Mills Endowment$25,100
Kahal Kadosh Beth ElohimCharleston, SC501c3Coming St Cemet Rest$20,000
Brith Shalom Beth Israel SynagogueCharleston, SC501c3Program Support$15,000
Coastal Community Foundation ofNorth Charleston, SC501c3Hoffman Endowment$10,775
Jewish Federation of North AmericaNew York, NY501c3Taglit Birthright$9,876
Camp Judea IncAtlanta, GA501c3Camp Scholarships$7,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by management. Once approved, it is provided to the board of directors for a comment period. Once this period is complete, and any comments or questions are addressed, the form 990 is filed.

Form 990, Page 6, Part VI, Line 12C

The board provides for an annual review of conflicts of interest. Further, the board encourages and open discussion if possible conflicts arise during the year.

Form 990, Page 6, Part VI, Line 15A

The compensation committee of the board of directors annually reviews, discusses and approves compensation of its ceo.

Form 990, Page 6, Part VI, Line 15B

The compensation committee of the board of directors reviews, discussed and approves the salaries of officers and key employees (as applicable).

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request at the federation's corporate office.

Filing and Contact Details

Filer

Filer Name
Charleston Jewish Federation Inc
EIN
57-6000188
Phone
8436146600
Address
176 CROGHAN SPUR ROAD SUITE 100, CHARLESTON, SC 29407-7561

Signing Officer

Name
Judi Corsaro
Title
CEO
Phone
8436146480
Signed
2023-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judi Corsaro
Formed
1949
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
250

Preparer

Firm
Glaser and Company LLC
Address
1859 SUMMERVILLE AVE STE 800, CHARLESTON, SC 29405
Preparer
Erik M Glaser CPA
Phone
8438490179
Supplemental Narrative

Additional Explanations

Form 990, Part III

Page 2, part iii, line 4a - continued a worldwide initiative to plant 1.5 million daffodils in memory of the 1.5 million children murdered in the holocaust. Through the remember program, we connect local teachers with opportunities to learn, travel, and connect with each other. In this way, we ensure best practices when it comes to teaching this highly sensitive topic. In partnership with the south carolina council on the holocaust, we present at teacher trainings and share our resources. Remember project in 2019, cjf professionals met with the heads of social studies curriculum in local school districts, and the overwhelming message we heard from them was, "if the students want it to happen, it'll happen." with this in mind, we created the remember project. Going on its 3rd year, we have reached over 55 students in 16 local schools. Throughout the year, the students have the unique opportunity to work together to promote holocaust education and genocide awareness. They also become ambassadors against hate through adl trainings. Due to this initiative, we have seen an increase in schools taking advantage of the remember program resources. Proclamations in moving ceremonies during city and county council meetings, proclamations are read each year to commemorate the holocaust. Yom hashoah each year for holocaust remembrance day, we bring the community together to honor and remember the victims of the holocaust. During this meaningful ceremony, names of victims of the holocaust with local ties to charleston are read and our rabbinical leadership leads us in prayers and we recommit to telling the important and horrific stories of the holocaust. Charleston jewish voice online formerly a printed quarterly publication, the digital jewish voice is sent to the e-mail inbox of thousands of members of our community. The digital format allows us to provide more timely news items and events from all of our partner organizations to the community. We encourage members of the community to share their stories with the greater charleston jewish community through the jewish voice. Securing our jewish institutions and jewish community and combating antisemitism jewish community relations council of greater charleston the jewish community relations council of greater charleston's mission is to educate and advocate on issues of importance to the organized jewish community based on consensus, civility, and a commitment to living jewish values in the pursuit of justice. By joining the leaders of the jewish organizations of our community, the jewish community relations council of greater charleston provides an amplified and unified voice of the greater charleston jewish community on critical issues in the public sphere. Through this public advocacy, along with ongoing government affairs work, collaborative efforts to reduce food insecurity, and coalition building, we are building bridges that enhance cooperation and mutual understanding between the jewish community and our neighbors. Adl partnership the director of educational initiatives is in a collaborative partnership with the adl. This position allows us to bring adl educational curriculum, resources, and support into our schools and community, offering adl support and resources. The creation of this position represents charleston jewish federation's commitment to addressing the alarming rise in antisemitism right here in our community. With support from the adl, our scn regional security advisor, and law enforcement, we work on behalf of the entire jewish community. Community security secure community network (scn) partnership- scn regional security advisor works with all our jewish institutions to create and manage a comprehensive security program. Whichever jewish organizations our community members visit, they should be secure in the knowledge that best practices are in place for all potentialities: fire, medical emergency, weather, and worst- case scenarios, such as violent attacks. Our part

Form 990, Page 2, Part III, Line 4D

Strengthening our connection to israel and jewish peoplehood israel engagement initiative there is no place in the world more meaningful for the jewish people than israel. While the ancient land of israel has always been home to the jews, since 1948, the modern state of israel has completely transformed what it means to be a jew. Because of the state of israel, jews have a national identity, wherever they live. Here at the charleston jewish federation, we believe that israel is one of the most effective ways to connect north american jews of all ages to their heritage, and thereby strengthen our connections to the local jewish community and the worldwide jewish community. We also know that israelis get more involved, more connected, and more aware of their jewish identity when they have relationships with jews outside of israel. Partnership 2gether partnership 2gether (p2g) creates relationships between the people of the hadera-eiron region in israel, 11 southeastern us communities, and the newest addition to the partnership, prague. Here in charleston, that has so far manifested itself in peer-to-peer programs for young leaders, customized touring and home hospitality in the region for charlestonians that visit israel, and educational programming to connect teachers and students. Thanks to this partnership, the future of charleston's relationship with israel is stronger than ever.

Form 990, Part XI, Line 9

BAD DEBTS -22,088

Raw XML AppendixShowing 400 of 675 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0JEWISH EDUCATION AND JEWISH LIFE CHARLESTON JEWISH FEDERATION SUPPORTS AGENCIES AND INITIATIVES TO CULTIVATE JEWISH LIFE AND JEWISH EDUCATION LOCALLY AND ALL OVER THE WORLD. REMEMBER PROGRAM FOR HOLOCAUST EDUCATION AND GENOCIDE AWARENESS THE REMEMBER PROGRAM CONNECTS THE GREATER CHARLESTON COMMUNITY TO THE LESSONS OF THE HOLOCAUST AND PROVIDES RESOURCES TO HELP ENSURE THAT WE NEVER FORGET. THROUGH OUR SPEAKER'S BUREAU, WE REACH THOUSANDS OF STUDENTS AND COMMUNITY MEMBERS EACH YEAR WITH STORIES OF SURVIVAL AND RESILIENCE. OFTENTIMES A SPEAKER WILL PARTICIPATE IN A DAFFODIL PLANTING THROUGH OUR PARTNERSHIP WITH THE DAFFODIL PROJECT, (CONT. SCH. O)
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IRS990/MissionDesc0THE MISSION OF THE CHARLESTON JEWISH FEDERATION IS TO BUILD, SECURE AND SUSTAIN JEWISH LIFE IN CHARLESTON, ISRAEL, AND AROUND THE WORLD.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CREATING A COMMUNITY OF SHARED RESPONSIBILITY: VULNERABLE POPULATIONS AS JEWS, WE ARE RESPONSIBLE FOR TAKING CARE OF OUR ENTIRE COMMUNITY, INCLUDING ITS MOST VULNERABLE MEMBERS. FROM CARING FOR LOCAL JEWISH COMMUNITY NEEDS THROUGH THE KOSHER FOOD PANTRY, TO CARING FOR JEWISH REFUGEES IN UKRAINE, WE HELP ENSURE THAT NO ONE IS LEFT BEHIND. THIS YEAR OUR ISRAEL AND OVERSEAS COMMITTEE HAS MADE GENEROUS ALLOCATIONS TO THE JDC AND THE JEWISH AGENCY FOR ISRAEL.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ENGAGING THE NEXT GENERATION YOUNG JEWISH CHARLESTON (YJC) YOUNG JEWISH CHARLESTON PROVIDES A SPACE FOR ADULTS IN THEIR 20S AND 30S TO CONNECT SOCIALLY AND PROFESSIONALLY, THUS CULTIVATING A CLOSE SENSE OF FELLOWSHIP AND ENHANCING THE INHERENTLY FAMILIAL NATURE OF THE CHARLESTON JEWISH COMMUNITY. WHETHER YOU ARE AN ESTABLISHED CHARLESTONIAN OR HAVE JUST MOVED TO TOWN, YJC EMBRACES ALL YOUNG JEWISH ADULTS. YOUNG JEWISH CHARLESTON ACCEPTS AND APPRECIATES THE INVOLVEMENT OF INTERFAITH AND INTERCULTURAL COUPLES, MAINTAINING A FIRM IDEOLOGY OF INCLUSION AMONGST CHARLESTON'S JEWISH POPULATION. (CONT. SCH. O)
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0STRENGTHENING OUR CONNECTION TO ISRAEL AND JEWISH PEOPLEHOOD ISRAEL ENGAGEMENT INITIATIVE THERE IS NO PLACE IN THE WORLD MORE MEANINGFUL FOR THE JEWISH PEOPLE THAN ISRAEL. WHILE THE ANCIENT LAND OF ISRAEL HAS ALWAYS BEEN HOME TO THE JEWS, SINCE 1948, THE MODERN STATE OF ISRAEL HAS COMPLETELY TRANSFORMED WHAT IT MEANS TO BE A JEW. BECAUSE OF THE STATE OF ISRAEL, JEWS HAVE A NATIONAL IDENTITY, WHEREVER THEY LIVE. HERE AT THE CHARLESTON JEWISH FEDERATION, WE BELIEVE THAT ISRAEL IS ONE OF THE MOST EFFECTIVE WAYS TO CONNECT NORTH AMERICAN JEWS OF ALL AGES TO THEIR HERITAGE, AND THEREBY STRENGTHEN OUR CONNECTIONS TO THE LOCAL JEWISH COMMUNITY AND THE WORLDWIDE JEWISH COMMUNITY. WE ALSO KNOW THAT ISRAELIS GET MORE INVOLVED, MORE CONNECTED, AND MORE AWARE OF THEIR JEWISH IDENTITY WHEN THEY HAVE RELATIONSHIPS WITH JEWS OUTSIDE OF ISRAEL. PARTNERSHIP 2GETHER PARTNERSHIP 2GETHER (P2G) CREATES RELATIONSHIPS BETWEEN THE PEOPLE OF THE HADERA-EIRON REGION IN ISRAEL, 11 SOUTHEASTERN US COMMUNITIES, AND THE NEWEST ADDITION TO THE PARTNERSHIP, PRAGUE. HERE IN CHARLESTON, THAT HAS SO FAR MANIFESTED ITSELF IN PEER-TO-PEER PROGRAMS FOR YOUNG LEADERS, CUSTOMIZED TOURING AND HOME HOSPITALITY IN THE REGION FOR CHARLESTONIANS THAT VISIT ISRAEL, AND EDUCATIONAL PROGRAMMING TO CONNECT TEACHERS AND STUDENTS. THANKS TO THIS PARTNERSHIP, THE FUTURE OF CHARLESTON'S RELATIONSHIP WITH ISRAEL IS STRONGER THAN EVER.
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