Nonprofit · EIN 57-1094139
JEWISH STUDIES CENTER INC
Tax-exempt · CHARLESTON, SC 29424
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $198,299 | $157,006 | $41,293 | $1,154,701 | $10 | $1,154,691 |
| December 31, 2023 | 990 | $131,859 | $126,235 | $5,624 | $1,087,211 | $4,838 | $1,082,373 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $189,166
- Program service revenue
- $2,297
- Investment income
- $21,260
- Net rental income
- -$16,509
- Net gain from sales of assets
- $12,434
- Other revenue
- -$14,424
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,090
- Depreciation
- $20,356
- Program services (functional)
- $111,297
- Management and general (functional)
- $45,709
Balance sheet and other
- Total assets, start of year
- $1,087,211
- Total assets, end of year
- $1,154,701
- Total liabilities, end of year
- $10
- Net assets, end of year
- $1,154,691
- Land, buildings and equipment
- $577,026
- Net assets without donor restrictions
- $954,423
- Net assets with donor restrictions
- $200,268
- Gross receipts
- $242,359
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2000
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ESTEE PERLMUTTER | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| LOREN ZIFF | BOARD MEMBER Trustee or director | 1 | $0 |
| ELI HYMAN | BOARD MEMBER Trustee or director | 1 | $0 |
| HYMAN BIELSKY | BOARD MEMBER Trustee or director | 1 | $0 |
| LOUIS TICK | BOARD MEMBER Trustee or director | 1 | $0 |
| AMANDA REEVES | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ESTEE PERLMUTTER | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| LOREN ZIFF | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| ALAN NUSSBAUM | BOARD MEMBER Trustee or director | 1 | $0 |
| ELI HYMAN | BOARD MEMBER Trustee or director | 1 | $0 |
| HYMAN BIELSKY | BOARD MEMBER Trustee or director | 1 | $0 |
| LOUIS TICK | BOARD MEMBER Trustee or director | 1 | $0 |
| AMANDA REEVES | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 96 WENTWORTH ST, CHARLESTON, SC 29424-1426
- In care of
- % MARTIN PERLMUTTER
- Mailing address (990-N for 2015)
- 186 Queen Street, Charleston SC 29401
- Principal officer (990 for 2024)
- ESTEE PERLMUTTER, 96 WENTWORTH ST, CHARLESTON, SC 29424
- Principal officer (990-N for 2015)
- MARTIN PERLMUTTER, 186 Queen Street, Charleston SC 29401
- Signed the 990
- LOREN ZIFF, CHAIR
- Phone
- (843) 953-3918
- Website
- www.cofc.edu/~jwst/
- Return prepared by
- MOSS & YANTIS CPA PA
Mission
TO DEVELOP AND MAINTAIN A JEWISH STUDIES PROGRAM AT THE COLLEGE OF CHARLESTON, SUPPORT THE JEWISH STUDENT BODY, AND OFFER ACADEMIC AND SOCIAL PROGRAM TO THE COMMUNITY.
Program accomplishments
- SUPPORT A JEWISH STUDIES CURRICULUM AT THE COLLEGE OF CHARLESTONExpenses $111,297 · revenue $2,297
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-1094139
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $1,154,701
- Income (IRS master file)
- $242,359
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $198,299 | $157,006 | $1,154,701 | XML |
| 990 | December 2023 | $131,859 | $126,235 | $1,087,211 | XML |
| 990 | December 2022 | $122,711 | $120,653 | $1,042,019 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: MARTIN PERLMUTTER | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-1094139).
Questions about JEWISH STUDIES CENTER INC
- What is the EIN of JEWISH STUDIES CENTER INC?
- The employer identification number (EIN) of JEWISH STUDIES CENTER INC is 57-1094139.
- Is JEWISH STUDIES CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to JEWISH STUDIES CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JEWISH STUDIES CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JEWISH STUDIES CENTER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JEWISH STUDIES CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of JEWISH STUDIES CENTER INC?
- The 990 for the year ended December 31, 2024 names ESTEE PERLMUTTER.
- Who are the officers and directors of JEWISH STUDIES CENTER INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does JEWISH STUDIES CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $198,299, expenses of $157,006 and total assets of $1,154,701 at year end.
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