Civic Intelligence

Shefa Jewish Psychedelic Support

990 • Fiscal year 2023 • EIN 87-3002998

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 05, 2024

1725 Grant StreetBerkeley, CA 94703

(510) 381-7250

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.43x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

30th percentile

-7.2%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$139,389

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 30.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

4.2%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$83,841

Up $3,361 (+4.2%) from 2022

Net Assets

Down

$47,850

Down $32,630 (-41%) from 2022

Liabilities

Up

$35,991

Up $35,991 from 2022

Revenue

Up

$450,617

Up $65,999 (+17%) from 2022

Expenses

Up

$483,247

Up $179,109 (+59%) from 2022

Net Income

Down

-$32,630

Down $113,110 (-141%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2022: $80,480Liabilities 2022: $0Net Assets 2022: $80,4802022Assets 2023: $83,841Liabilities 2023: $35,991Net Assets 2023: $47,8502023Assets 2024: $156,545Liabilities 2024: $2,192Net Assets 2024: $154,3532024

Highlighted filing

2023

Assets$83,841
Liabilities$35,991
Net Assets$47,850

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2022: $384,618Expenses 2022: $304,138Net Income 2022: $80,4802022Revenue 2023: $450,617Expenses 2023: $483,247Net Income 2023: -$32,6302023Revenue 2024: $610,560Expenses 2024: $504,057Net Income 2024: $106,5032024

Highlighted filing

2023

Revenue$450,617
Expenses$483,247
Net Income-$32,630
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 5, 2024
Return Version
2023v5.1
Gross Receipts
$450,617
Mission and Program Overview

Mission

We bring together jewish people in the community to deepen their connection to their traditions and religious practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$78,952-
Prepaid Expenses and Deferred Charges$2,747$4,380▲ $1,633
Accounts Receivable$739$0▼ $739
Cash and Non-Interest-Bearing Accounts$76,994$9▼ $76,985
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$80,480$83,841▲ $3,361
Other Assets Total-$500-
Liabilities
Accounts Payable and Accrued Expenses-$35,991-
Total Liabilities$0$35,991▲ $35,991
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$80,480$47,850▼ $32,630
Total Net Assets Fund Balance$80,480$47,850▼ $32,630
Total Liabilities and Net Assets / Fund Balance$80,480$83,841▲ $3,361
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zachary KamenetzFounder & CEOFT$120,512$18,877$139,389
Sarah PersitzCOOFT$103,398$16,150$119,548

Board Members and Trustees

NameTitle
David KiferbaumChair
Erica SiegalSecretary
Kevin WaldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$439,437
Program Service Revenue
$11,148
Investment Income
$32
Other Revenue
$0
All Other Contributions
$439,437
Change in Net Assets
$-32,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$274,113
Other Expenses$209,134
Total Fundraising Expense$61,722
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$98,157$89,600$36,153$223,910
Fees for Services Other$85,099$10,405$4,198$99,702
Other Employee Benefits$18,254$16,662$6,723$41,639
Fees for Services Legal$11,047$10,084$4,069$25,200
Fees for Services Accounting-$19,417-$19,417
Insurance$5,787$5,282$2,131$13,200
Travel$6,571$2,928$204$9,703
Payroll Taxes$3,754$3,427$1,383$8,564
Occupancy$3,095$1,890-$4,985
Office Expenses$1,329$1,479$1,003$3,811
Advertising$1,135-$672$1,807
Other Expenses$1,406$1,443$112$1,518
Conferences and Meetings$185--$185
Total Functional Expenses$251,053$170,472$61,722$483,247
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

Procedure for Preparation and Review of Form 990. The Organizations CEOis responsible for the timely preparation of the Form 990. The Organizations CEO may confer with accountants and legal counsel of the Organization with respect to drafts of the Form 990.Copies of the completed Form 990 (including required schedules) may also be reviewedby the finance committee prior to filing, and distributed to the board after filing.Any questions or concerns will be noted and addressed, and the CEO shall ensure thatany appropriate changes are incorporated into the Form 990, which then shall be signed by the CEO or other authorized officer of the Organization.Filing of Form 990 (with possible prior distribution to the governing body).The Form 990 shall then be filed with the IRS on a timely basis; provided, if management considers it feasible and appropriate under the circumstances, it may distribute the final version of the Form 990 (with required schedules) to every voting member of the organizations Board of Directors prior to filing with the Internal Revenue Service. The final form may be distributed either in paper or electronic form in any manner deemed appropriate by the Organizations CEO or Finance Committee Chair. Distribution of Form 990 to All Members of the Board of Directors. A copyof the filed Form 990, if the final version was not circulated prior to filing, shall be circulated to the Board of Directors as promptly as reasonably practicable after the filing, and in no case later than its next regular meeting following such filing.

Form 990, Part VI, Section B, Line 12C

1. Duty to Disclose. An Interested Person must disclose the existence of any actual,potential, or perceived Conflict of Interest as soon as such Interested Person identifies that there may be a Conflict of Interest, and before the Corporation enters into the proposed transaction or arrangement that gives rise to the Conflict of Interest.(a) The disclosure shall be made to:(i) the Board if the Interested Person is a director or officer; or(ii) the Interested Person's manager if the Interested Person is anemployee or volunteer, who shall in turn inform the Board of the disclosed Conflictof Interest.(b) The Interested Person shall be given the opportunity to disclose all materialfacts to the Board concerning the proposed transaction or arrangement, including thecircumstances giving rise to the Conflict of Interest.2. Determining Whether a Conflict of Interest Exists. After disclosure of the actual, potential, or perceived Conflict of Interest, the Board shall determine whether a Conflict of Interest exists by following the procedures described in this Section 2:(a) The Interested Person shall disclose all material facts relating to thepotential Conflict of Interest to the Board. (b) After any discussion between the Board and the Interested Person, theInterested Person shall leave the Board meeting while the determination of a Conflict of Interest is discussed and voted upon.(c) The Board, excluding the conflicted Interested Person(s), shall decide if aConflict of Interest exists. If the remaining Board determines by majority vote that no conflict exists, no further review of the transaction by the Board is required if not ordinarily required in the normal course of business. The discussion and determination of the existence of a Conflict of Interest shall be documented in accordance with the procedures outlined in Article IV of this Policy.(d) The determination that a Conflict of Interest exists shall not preclude theBoard (other than the conflicted Interested Person(s)) from approving the matter, but such determination shall require the Board to follow the procedures outlined in Article III.3 of this Policy.

Form 990, Part VI, Section B, Line 15A

The board shall periodically review the fairness of compensation, includingbenefits, paid to every person, regardless of title, with powers, duties, orresponsibilities comparable to the president, chief executive officer, treasurer, orchief financial officer (i) once such person is hired, (ii) upon any extensionor renewal of such persons term of employment, and (iii) when such personscompensation is modified (unless all employees are subject to the same generalmodification of compensation).

Form 990, Part VI, Section B, Line 15B

The board shall periodically review the fairness of compensation, includingbenefits, paid to every person, regardless of title, with powers, duties, orresponsibilities comparable to the president, chief executive officer, treasurer, orchief financial officer (i) once such person is hired, (ii) upon any extensionor renewal of such persons term of employment, and (iii) when such personscompensation is modified (unless all employees are subject to the same generalmodification of compensation).

Form 990, Part VI, Section C, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Shefa Jewish Psychedelic Support
EIN
87-3002998
Phone
5103817250
Address
1725 GRANT STREET, BERKELEY, CA 94703

Signing Officer

Name
Zachary Kamenetz
Title
Founder & CEO
Signed
2024-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zachary Kamenetz
Formed
2021
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
2
Volunteers
3

Preparer

Firm
Doran & Associates
Address
70 MITCHELL BLVD Ste 102, San Rafael, CA 94903
Preparer
Lisa Doran CPA
Phone
4154911130
Supplemental Narrative

Additional Explanations

Part III, Statement of Program Service Accomplishments, Line 4A

This activity provides religious counseling with a leader in the emerging field of psychedelic chaplaincy for people who cannot find pastoral care otherwise. Torah classes are monthly teaching/learning sessions facilitated by guest teachers online on topics related to consciousness and healing within the Jewish mystical traditions. Longer series are planned for every quarter. This offering gives insight and support through learning our sacred texts. Our resources are printed and digital holiday companions bridging and exploring Jewish themes about consciousness. Music, articles, essays, books, and journals to be compiled, written, published on our website, and available for purchase. We are creating religious texts for Jewish people who wish to know more about their mystical traditions. Lastly, our in person events are quarterly presentations, talks, panels, and workshops about our work of Jewish-informed psychedelic support. They are mainly presented with program partners. These events will happen primarily in the Bay Area, Los Angeles and New York. We bring together Jewish people in the community to deepen their connection to their traditions and religious practices.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Procedure for Preparation and Review of Form 990. The Organizations CEOis responsible for the timely preparation of the Form 990. The Organizations CEO may confer with accountants and legal counsel of the Organization with respect to drafts of the Form 990.Copies of the completed Form 990 (including required schedules) may also be reviewedby the finance committee prior to filing, and distributed to the board after filing.Any questions or concerns will be noted and addressed, and the CEO shall ensure thatany appropriate changes are incorporated into the Form 990, which then shall be signed by the CEO or other authorized officer of the Organization.Filing of Form 990 (with possible prior distribution to the governing body).The Form 990 shall then be filed with the IRS on a timely basis; provided, if management considers it feasible and appropriate under the circumstances, it may distribute the final version of the Form 990 (with required schedules) to every voting member of the organizations Board of Directors prior to filing with the Internal Revenue Service. The final form may be distributed either in paper or electronic form in any manner deemed appropriate by the Organizations CEO or Finance Committee Chair. Distribution of Form 990 to All Members of the Board of Directors. A copyof the filed Form 990, if the final version was not circulated prior to filing, shall be circulated to the Board of Directors as promptly as reasonably practicable after the filing, and in no case later than its next regular meeting following such filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11. Duty to Disclose. An Interested Person must disclose the existence of any actual,potential, or perceived Conflict of Interest as soon as such Interested Person identifies that there may be a Conflict of Interest, and before the Corporation enters into the proposed transaction or arrangement that gives rise to the Conflict of Interest.(a) The disclosure shall be made to:(i) the Board if the Interested Person is a director or officer; or(ii) the Interested Person's manager if the Interested Person is anemployee or volunteer, who shall in turn inform the Board of the disclosed Conflictof Interest.(b) The Interested Person shall be given the opportunity to disclose all materialfacts to the Board concerning the proposed transaction or arrangement, including thecircumstances giving rise to the Conflict of Interest.2. Determining Whether a Conflict of Interest Exists. After disclosure of the actual, potential, or perceived Conflict of Interest, the Board shall determine whether a Conflict of Interest exists by following the procedures described in this Section 2:(a) The Interested Person shall disclose all material facts relating to thepotential Conflict of Interest to the Board. (b) After any discussion between the Board and the Interested Person, theInterested Person shall leave the Board meeting while the determination of a Conflict of Interest is discussed and voted upon.(c) The Board, excluding the conflicted Interested Person(s), shall decide if aConflict of Interest exists. If the remaining Board determines by majority vote that no conflict exists, no further review of the transaction by the Board is required if not ordinarily required in the normal course of business. The discussion and determination of the existence of a Conflict of Interest shall be documented in accordance with the procedures outlined in Article IV of this Policy.(d) The determination that a Conflict of Interest exists shall not preclude theBoard (other than the conflicted Interested Person(s)) from approving the matter, but such determination shall require the Board to follow the procedures outlined in Article III.3 of this Policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD SHALL PERIODICALLY REVIEW THE FAIRNESS OF COMPENSATION, INCLUDINGBENEFITS, PAID TO EVERY PERSON, REGARDLESS OF TITLE, WITH POWERS, DUTIES, ORRESPONSIBILITIES COMPARABLE TO THE PRESIDENT, CHIEF EXECUTIVE OFFICER, TREASURER, ORCHIEF FINANCIAL OFFICER (I) ONCE SUCH PERSON IS HIRED, (II) UPON ANY EXTENSIONOR RENEWAL OF SUCH PERSONS TERM OF EMPLOYMENT, AND (III) WHEN SUCH PERSONSCOMPENSATION IS MODIFIED (UNLESS ALL EMPLOYEES ARE SUBJECT TO THE SAME GENERALMODIFICATION OF COMPENSATION).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SHALL PERIODICALLY REVIEW THE FAIRNESS OF COMPENSATION, INCLUDINGBENEFITS, PAID TO EVERY PERSON, REGARDLESS OF TITLE, WITH POWERS, DUTIES, ORRESPONSIBILITIES COMPARABLE TO THE PRESIDENT, CHIEF EXECUTIVE OFFICER, TREASURER, ORCHIEF FINANCIAL OFFICER (I) ONCE SUCH PERSON IS HIRED, (II) UPON ANY EXTENSIONOR RENEWAL OF SUCH PERSONS TERM OF EMPLOYMENT, AND (III) WHEN SUCH PERSONSCOMPENSATION IS MODIFIED (UNLESS ALL EMPLOYEES ARE SUBJECT TO THE SAME GENERALMODIFICATION OF COMPENSATION).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This activity provides religious counseling with a leader in the emerging field of psychedelic chaplaincy for people who cannot find pastoral care otherwise. Torah classes are monthly teaching/learning sessions facilitated by guest teachers online on topics related to consciousness and healing within the Jewish mystical traditions. Longer series are planned for every quarter. This offering gives insight and support through learning our sacred texts. Our resources are printed and digital holiday companions bridging and exploring Jewish themes about consciousness. Music, articles, essays, books, and journals to be compiled, written, published on our website, and available for purchase. We are creating religious texts for Jewish people who wish to know more about their mystical traditions. Lastly, our in person events are quarterly presentations, talks, panels, and workshops about our work of Jewish-informed psychedelic support. They are mainly presented with program partners. These events will happen primarily in the Bay Area, Los Angeles and New York. We bring together Jewish people in the community to deepen their connection to their traditions and religious practices.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III, Statement of Program Service Accomplishments, Line 4a
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ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER & CEO
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