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Nonprofiteer
← JEWISH ENDOWMENT FOUNDATION OF SOUTH CAROLINA

Form 990 for tax year 2024

Filed by JEWISH ENDOWMENT FOUNDATION OF SOUTH CAROLINA.

Totals

Total revenue
$3,961,239
Total expenses
$1,396,706
Contributions and grants received
$2,832,216
Grants paid
$720,182
Program service revenue
$249,777
Investment income
$879,246
Other revenue
$0
Total assets, end of year
$26,179,940
Total liabilities, end of year
$15,694
Net assets or fund balances, end of year
$26,164,246
Program services expenses (Part IX)
$899,355
Management and general expenses
$406,727
Fundraising expenses
$90,624
Program service expenses (Part III)
$899,355

Program services were 64.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $2,832,216

  • 1g · Noncash contributions included above

    $59,503

  • 2a · Program service revenue: MANAGEMENT FEES

    total $249,777 · related or exempt $249,777

  • 3 · Investment income

    total $616,512 · excluded $616,512

  • 7a · Gross sales of assets other than inventory

    securities $3,556,339

  • 7b · Less cost or other basis and sales expenses

    securities $3,293,605

  • 7c · Gain or loss

    securities $262,734

  • 7d · Net gain or loss

    total $262,734 · excluded $262,734

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $697,182 · program services $697,182

  • 2 · Grants to domestic individuals

    total $23,000 · program services $23,000

  • 7 · Other salaries and wages

    total $140,677 · program services $71,636 · management and general $27,616 · fundraising $41,425

  • 8 · Pension plan contributions

    total $6,738 · program services $3,434 · management and general $1,322 · fundraising $1,982

  • 9 · Other employee benefits

    total $22,886 · program services $11,443 · management and general $4,577 · fundraising $6,866

  • 10 · Payroll taxes

    total $10,419 · program services $5,309 · management and general $2,044 · fundraising $3,066

  • 11f · Fees: investment management

    total $15,714 · management and general $15,714

  • 11g · Fees: other

    total $40,281 · program services $32,181 · management and general $7,120 · fundraising $980

  • 12 · Advertising and promotion

    total $4,940 · program services $4,940

  • 13 · Office expenses

    total $136 · management and general $136

  • 14 · Information technology

    total $963 · program services $827 · management and general $86 · fundraising $50

  • 16 · Occupancy

    total $36,764 · program services $36,764

  • 17 · Travel

    total $1,300 · program services $650 · management and general $260 · fundraising $390

  • 19 · Conferences, conventions and meetings

    total $4,733 · program services $926 · management and general $3,772 · fundraising $35

  • 21 · Payments to affiliates

    total $93,789 · management and general $93,789

  • 22 · Depreciation, depletion and amortization

    total $338 · management and general $338

  • 23 · Insurance

    total $41,684 · program services $5,019 · management and general $1,577 · fundraising $35,088

  • 24a · Other expenses: ADMINISTRATIVE FEES (FU

    total $247,711 · management and general $247,711

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $5,079 · program services $5,000 · management and general $79

  • 24c · Other expenses: MISCELLANEOUS

    total $2,372 · program services $1,044 · management and general $586 · fundraising $742

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $140,492 · end of year $305,305

  • 2 · Savings and temporary cash investments

    beginning of year $1,780,397 · end of year $239,129

  • 3 · Pledges and grants receivable

    beginning of year $800,000 · end of year $2,400,500

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,859 · end of year $6,014

  • 10a · Land, buildings and equipment: cost or other basis

    $1,935

  • 10b · Land, buildings and equipment: accumulated depreciation

    $528

  • 10c · Land, buildings and equipment, net

    beginning of year $949 · end of year $1,407

  • 11 · Investments: publicly traded securities

    beginning of year $15,437,371 · end of year $19,868,784

  • 12 · Investments: other securities

    beginning of year $3,133,270 · end of year $3,093,789

  • 15 · Other assets

    beginning of year $274,328 · end of year $265,012

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,738 · end of year $11,744

  • 18 · Grants payable

    end of year $3,950

  • 27 · Net assets without donor restrictions

    beginning of year $21,566,928 · end of year $26,164,246

Mission and programs · 2024

Mission

THE MISSION OF THE JEWISH ENDOWMENT FOUNDATION OF SOUTH CAROLINA IS TO EDUCATE, STRENGTHEN AND SUPPORT THE SC JEWISH COMMUNITY BY UNITING PEOPLE, AND INVESTING RESOURCES; AND TO LEAD AND FACILITATE A CULTURE OF PHILANTHROPY AND SHARED INVESTMENT AMONG DONORS AND COMMUNITY LEADERS TO SUSTAIN, STRENGTHEN AND SUPPORT THE JEWISH COMMUNITIES AND VALUES THROUGHOUT THE STATE OF SOUTH CAROLINA.

Activities or mission (Part I)

THE JEWISH ENDOWMENT FOUNDATION OF SOUTH CAROLINA SUPPORTS JEWISH AND OTHER CHARITABLE CAUSES THROUGHOUT THE STATE OF SOUTH CAROLINA.

  • GRANTMAKING - THROUGH A STRATEGIC PROCESS AND OVERSIGHT BY A BOARD OF TRUSTEES, JEFSC GRANTS HELP SUSTAIN, BUILD AND SECURE SOUTH CAROLINA'S JEWISH INSTITUTIONS AND AGENCIES. THE GRANT REQUESTS RANGE FROM OPERATIONAL SUPPORT TO NEW PROGRAMMATIC INITIATIVES. THE SUPPORT PROVIDED BY JEFSC THROUGH THESE GRANTS IMPACT THOUSANDS OF JEWISH LIVES AND THE BROADER COMMUNITY EVERY YEAR AND ENSURES A VIBRANT JEWISH FUTURE ACROSS THE STATE.IN 2024, THE JEWISH ENDOWMENT FOUNDATION OF SC DISBURSED 183 GRANTS AND SCHOLARSHIPS TOTALING $720,182. THESE GRANTS WERE DISTRIBUTED AS FOLLOWS: 55 GRANTS TOTALING $203,122 IN SUPPORT OF RELIGIOUS AND OTHER PHILANTHROPIC EFFORTS, 68 GRANTS AND SCHOLARSHIPS TOTALING $269,846 SUPPORTING VARIOUS EDUCATIONAL PURSUITS, 32 GRANTS TOTALING $211,454 SUPPORTING HUMAN NEEDS, 18 GRANTS TOTALING $15,660 SUPPORTING HEALTH INITIATIVES, 3 GRANTS TOTALING $5,450 SUPPORTING THE ENVIRONMENT, AND 7 GRANTS TOTALING $14,650 IN SUPPORT OF THE ARTS.

    Expenses $720,182 · Grants $720,182 · Revenue $249,777

  • TEMPLE SINAI - IN 2016, A RELATED PARTY OF THE FOUNDATION ASSUMED OWNERSHIP OF THE TEMPLE SINAI SYNAGOGUE BUILDING AND THE ASSOCIATED CEMETERY IN ORDER TO PRESERVE AND PROTECT THIS CORNERSTONE OF JEWISH HISTORY AND LEGACY IN SUMTER COUNTY. WHILE THE SYNAGOGUE CURRENTLY REMAINS ACTIVE UNDER INDEPENDENT MANAGEMENT, THE FOUNDATION PROVIDES FOR THE UPKEEP OF THE BUILDING AND GROUNDS. ON JUNE 2, 2018, THIS HISTORICAL LANDMARK WAS CONVERTED TO THE TEMPLE SINAI JEWISH HISTORY CENTER (SUMTER COUNTY MUSEUM) AND IS OPEN TO THE PUBLIC ON THURSDAYS AND FRIDAYS, 1:00PM TO 4:00PM, AND SATURDAYS, 10:00AM TO 1:00PM.

    Expenses $179,173

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mike Mills

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eileen Chepenik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ellis Regenbogen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jerry Kaynard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Natalie Bluestein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Terry Fisher

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Ben Chase

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Richard Star

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Steven Goldberg

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Phyllis Martin

    EXECUTIVE DIRECTOR

    Total calculated
    $159,322
    From this org
    $0
    From related orgs
    $129,561
    Other
    $29,761
    Hours/week
    1 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $129,561 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,608 related
    Nontaxable benefits
    $0 + $23,153 related
    Filer's total
    $0 + $159,322 related

  • Jane Litz

    CFO

    Total calculated
    $251,646
    From this org
    $0
    From related orgs
    $221,952
    Other
    $29,694
    Hours/week
    1 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $221,952 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $11,270 related
    Nontaxable benefits
    $0 + $18,424 related
    Filer's total
    $0 + $251,646 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
29 April 2025
IRS schema version
2024v5.1
Source object
202511209349303316

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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