Hebrew Benevolent Society

Nonprofit profile at a glance

EIN
576022650
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Charleston, SC, USA
Phone
8435779850
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$29,657
Expenses
$27,321
Assets
$409,606
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • GREG ROTHSCHILD (VICE PRESIDENT)
  • DAVID ODLE (IMMEDIATE PAST PRESIDENT)
  • STEVEN GOLDBERG (PRESIDENT)

People named in this filing

  • DOUGLAS BERLINSKY (TRUSTEE)
  • RICK ETT (TRUSTEE)
  • MITCH FISCHBEIN (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide charitable and educational funds for charleston's jewish community.

What it reported doing in 2024

Programs for the needy and foreign immigrants provided through charleston jewish social services, a 501(c)(3) organization, through charleston jewish community center, a 501(c)(3) organization, and other local non profit agencies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 66
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 66.8%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 14.99; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 66.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.