CHOFETZ CHAIM HERITAGE OF LAKEWOOD INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHOFETZ CHAIM HERITAGE OF LAKEWOOD INC (EIN 20-1494454)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202513219349323661
Schema version
2024v5.0
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)
Return2025-11-17T18:41:19-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133762892PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SOLOMON HIRSCH CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121 REMSEN AVE SUITE 302AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201494454EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHOFETZ CHAIM OF LAKEWOODBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHOFBusinessNameControlTxt
Phone7329059909PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 CLIFTON AVENUEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonESTHER KOOTPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone7329059909PhoneNum
Signature2025-11-17SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPERRY DINTERPreparerPersonNm
PTINP00636558PTIN
Phone8455174222PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerESTHER KOOTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110 SHEMEN STREETAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,304,354GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Legal Domicile StateNJLegalDomicileStateCd
Activity Or Mission1. TO PROMOTE ETHICAL BEHAVIOR IN THE JEWISH COMMUNITY 2. TO PRODUCE AUDIO, VIDEO & PRINTED METERIALS TO DISSEMINATE THE WORKS OF THE CHOFETZ CHAIM REGARDING ETHICAL BEHAVIOR IN PARTICULAR REFRAINING FROM GOSSIP & HARMFUL SPEECH.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$634,727PYContributionsGrantsAmt
CY Contributions Grants$1,164,058CYContributionsGrantsAmt
PY Program Service Revenue$255,179PYProgramServiceRevenueAmt
CY Program Service Revenue$124,833CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$15,463CYOtherRevenueAmt
PY Total Revenue$889,906PYTotalRevenueAmt
CY Total Revenue$1,304,354CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$796,544PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$836,523CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$196CYTotalFundraisingExpenseAmt
PY Other Expenses$127,883PYOtherExpensesAmt
CY Other Expenses$401,148CYOtherExpensesAmt
PY Total Expenses$924,427PYTotalExpensesAmt
CY Total Expenses$1,237,671CYTotalExpensesAmt
PY Revenues Less Expenses-$34,521PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$66,683CYRevenuesLessExpensesAmt
Total Assets BOY$50,041TotalAssetsBOYAmt
Total Assets EOY$83,934TotalAssetsEOYAmt
Total Liabilities BOY$119,403TotalLiabilitiesBOYAmt
Total Liabilities EOY$86,613TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$69,362NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$2,679NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Mission1. TO PROMOTE ETHICAL BEHAVIOR IN THE JEWISH COMMUNITY 2. TO PRODUCE AUDIO, VIDEO & PRINTED METERIALS TO DISSEMINATE THE WORKS OF THE CHOFETZ CHAIM REGARDING ETHICAL BEHAVIOR IN PARTICULAR REFRAINING FROM GOSSIP & HARMFUL SPEECH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,115,187ExpenseAmt
Desc1. TO PROMOTE ETHICAL BEHAVIOR IN THE JEWISH COMMUNITY 2. TO PRODUCE AUDIO, VIDEO & PRINTED MATERIALS TO DISSEMINATE THE WORKS OF THE CHOFETZ CHAIM REGARDING ETHICAL BEHAVIOR AND IN PARTICULAR REFRAINING FROM GOSSIP AND HARMFUL SPEECH.Desc
Total Program Service Expenses$1,115,187TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee21EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE FOUNDATIONPersonNm
Phone7329059909PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 CLIFTON AVEAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ESTHER KOOT
DIRECTOR20.00Yes (X)$77,308$0$0
ARNOLD LEVIN
SECRETARYYes (X)$0$0$0
MORDECHAI WEISZ
TREASURERYes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$77,308TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,164,058AllOtherContributionsAmt
Total Contributions$1,164,058TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM REVENUEDesc
Total Revenue Column$124,833TotalRevenueColumnAmt
Related Or Exempt Func Income$124,833RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$124,833TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescERC INTEREST INCOMEDesc
Total Revenue Column$15,463TotalRevenueColumnAmt
Related Or Exempt Func Income$15,463RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,463OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,304,354TotalRevenueColumnAmt
Related Or Exempt Func Income$140,296RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$599,807TotalAmt
Program Services$509,836ProgramServicesAmt
Management And General$89,971ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$197,239TotalAmt
Program Services$194,976ProgramServicesAmt
Management And General$2,263ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$39,477TotalAmt
Program Services$33,796ProgramServicesAmt
Management And General$5,681ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$782TotalAmt
Program Services$351ProgramServicesAmt
Management And General$235ManagementAndGeneralAmt
Fundraising$196FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$45,300TotalAmt
Program Services$33,975ProgramServicesAmt
Management And General$11,325ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,358TotalAmt
Program Services$2,207ProgramServicesAmt
Management And General$5,151ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROJECTS$331,643$331,643
LIGHT HEAT & POWER$7,809$5,466$2,343
BANK CHARGES$5,319$5,319
DATA PROCESSING$2,937$2,937

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,237,671TotalAmt
Program Services$1,115,187ProgramServicesAmt
Management And General$122,288ManagementAndGeneralAmt
Fundraising$196FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$50,041BOYAmt
EOY$83,934EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$50,041BOYAmt
EOY$83,934EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$118,356BOYAmt
EOY$86,613EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,047BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$119,403BOYAmt
EOY$86,613EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$69,362BOYAmt
EOY-$2,679EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$69,362BOYAmt
EOY-$2,679EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,041BOYAmt
EOY$83,934EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$66,683ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$496,498CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$443,821CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$626,432CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$634,727CurrentTaxYearMinus1YearAmt
Current Tax Year$1,164,058CurrentTaxYearAmt
Total$3,365,536TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$112,997CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$235,132CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$162,267CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$255,179CurrentTaxYearMinus1YearAmt
Current Tax Year$140,296CurrentTaxYearAmt
Total$905,871TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$609,495CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$678,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$788,699CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$889,906CurrentTaxYearMinus1YearAmt
Current Tax Year$1,304,354CurrentTaxYearAmt
Total$4,271,407TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,271,407PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$609,495CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$678,953CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$788,699CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$889,906CurrentTaxYearMinus1YearAmt
Current Tax Year$1,304,354CurrentTaxYearAmt
Total$4,271,407TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION1. TO PROMOTE ETHICAL BEHAVIOR IN THE JEWISH COMMUNITY 2. TO PRODUCE AUDIO, VIDEO & PRINTED METERIALS TO DISSEMINATE THE WORKS OF THE CHOFETZ CHAIM REGARDING ETHICAL BEHAVIOR IN PARTICULAR REFRAINING FROM GOSSIP & HARMFUL SPEECH.
FORM 990, PAGE 6, PART VI, LINE 11BPRESENTED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 12CTHROUGH ANNUAL REVIEW OF POLICY BY BOARD MEMBERS
FORM 990, PAGE 6, PART VI, LINE 15AANNUAL APPROVAL AT BOARD OF DIRECTORS MEETING USING COMPARABLE DATA
FORM 990, PAGE 6, PART VI, LINE 15BANNUAL APPROVAL AT BOARD OF DIRECTORS MEETING USING COMPARABLE DATA.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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