CHESED AVRAHAM ZEV - THE DR ABE CHAMES FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHESED AVRAHAM ZEV - THE DR ABE CHAMES FOUNDATION (EIN 27-0542408)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202533189349306188
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T11:11:49-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN592742314PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BERKOWITZ POLLACK BRANT ADVISORS CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 S BISCAYNE BLVD FLOOR 7AddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33131ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270542408EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHESED AVRAHAM ZEVBusinessNameLine1Txt
Business Name Line2THE DR ABE CHAMES FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHESBusinessNameControlTxt
Phone3056060175PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 S BISCAYNE BLVD SUITE 2700AddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33131ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBORAH CHAMESPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3056060175PhoneNum
Signature2025-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonADAM COHEN CPAPreparerPersonNm
PTINP00541985PTIN
Phone3053797000PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEBORAH CHAMESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 S BISCAYNE BLVDAddressLine1Txt
CitySUITE MIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33131ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$257,548GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionPROVIDE SUPPORT TO JEWISH EDUCATIONAL INSTITUTIONS, AND ASSISTANCE WITH HOUSING, HEALTH AND NUTRITION TO ECONOMICALLY NEEDY CLERGY, EDUCATORS AND THEIR FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$260,098PYContributionsGrantsAmt
CY Contributions Grants$257,480CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$137PYInvestmentIncomeAmt
CY Investment Income$68CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$260,235PYTotalRevenueAmt
CY Total Revenue$257,548CYTotalRevenueAmt
PY Grants And Similar Paid$257,618PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$253,502CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,653PYOtherExpensesAmt
CY Other Expenses$10,458CYOtherExpensesAmt
PY Total Expenses$264,271PYTotalExpensesAmt
CY Total Expenses$263,960CYTotalExpensesAmt
PY Revenues Less Expenses-$4,036PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,412CYRevenuesLessExpensesAmt
Total Assets BOY$16,801TotalAssetsBOYAmt
Total Assets EOY$10,389TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,801NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,389NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE SUPPORT TO JEWISH EDUCATIONAL INSTITUTIONS, AND ASSISTANCE WITH HOUSING, HEALTH AND NUTRITION TO ECONOMICALLY NEEDY CLERGY, EDUCATORS AND THEIR FAMILIES. PROMOTE EDUCATION AND AWARENESS OF JEWISH TENETS OF CHARITY AND ACTS OF KINDNESS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$263,960ExpenseAmt
Grant$253,502GrantAmt
DescTHE ORGANIZATION MADE NUMEROUS SEPARATE CASH GRANTS AND FOOD CERTIFICATES TO CLERGY, EDUCATORS, AND JEWISH FAMILIES IN NEED, AND FINANCIAL BUDGET ASSISTANCE TO EDUCATIONAL INSTITUTIONS.Desc
Total Program Service Expenses$263,960TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SYRIL SALTZMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3057940924PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14141 NAUTILUS DRIVE 7-G MIAMIAddressLine1Txt
CityBEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33140ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DEBORAH CHAMES
PRESIDENT5.00Yes (X)$0$0$0
JONATHAN CHAMES
VICE PRESIDENT1.00Yes (X)$0$0$0
MELISSA SHALOLASHVILI
DIRECTOR1.00Yes (X)$0$0$0
TOBY KAHN
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$257,480AllOtherContributionsAmt
Total Contributions$257,480TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$68TotalRevenueColumnAmt
Exclusion$68ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$257,548TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$68ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$32,500TotalAmt
Program Services$32,500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$221,002TotalAmt
Program Services$221,002ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,059TotalAmt
Program Services$4,059ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,359TotalAmt
Program Services$3,359ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Total$3,040TotalAmt
Program Services$3,040ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$263,960TotalAmt
Program Services$263,960ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,801BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$10,389EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,801BOYAmt
EOY$10,389EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$16,801BOYAmt
EOY$10,389EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,801BOYAmt
EOY$10,389EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,801BOYAmt
EOY$10,389EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,412ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$183,279CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,205CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$258,671CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$260,098CurrentTaxYearMinus1YearAmt
Current Tax Year$257,480CurrentTaxYearAmt
Total$1,150,733TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$183,279CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,205CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$258,671CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$260,098CurrentTaxYearMinus1YearAmt
Current Tax Year$257,480CurrentTaxYearAmt
Total$1,150,733TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$243,391SubstantialContributorsTotAmt
Public Support Total170$907,342PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$28CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$51CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$137CurrentTaxYearMinus1YearAmt
Current Tax Year$68CurrentTaxYearAmt
Total$287TotalAmt
FieldValueIRS element (for citing)
Total Support$1,151,020TotalSupportAmt
Public Support CY1700.78830PublicSupportCY170Pct
Public Support PY1700.47850PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxt
CONG CHASDEI LEV
PO BOX 297257BROOKLYNNY11229454786470501 (C)(3)$17,500$0FMVASSISTANCE TO THE NEEDY
SOUTH FLORIDA KOSHER MEATS INC
1324 NE 163RD STREETMIAMI BEACHFL33162813983264$10,000$0FMVASSISTANCE TO THE NEEDY
AHAVA TORAH
424 W 40TH STREETMIAMI BEACHFL33140205842025501 (C)(3)$5,000$0FMVASSISTANCE TO THE NEEDY
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeGRANTS TO CLERGY, EDUCATORS, AND JEWISH FAMILIESGrantTypeTxt
Recipient100RecipientCnt
Cash Grant$221,002CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2JONATHAN CHAMES IS THE SON OF DEBORAH CHAMES.
FORM 990, PART VI, SECTION B, LINE 11BCOPIES OF THE FORM 990 ARE PROVIDED TO THE EXECUTIVE FOR REVIEW AND COMMENT.
FORM 990, PART VI, SECTION B, LINE 12CTHE POLICY IS DISCUSSED IN THE BOARD MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 8B:THE ORGANIZATION DOES NOT HAVE SEPARATE COMMITTEES.

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