Chevra Simchas Shabbos

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Crown Heights charity providing food and funds for Shabbat and festivals

Crown Heights Chevra Simchas Shabbos V'Yom Tov, Inc.

Logo Chevra Simchas Shabbos logo.png
Type Public charity (files Form 990)
Founded 1977 (own account); IRS ruling May 2004
Founder(s) Shimshon and Martha Stock
Registration ID EIN 20-0780201
Location 596 Montgomery Street, Brooklyn, NY 11225 (IRS address)
Services Relief for poor families in Crown Heights
Key people Tzvi Polter (IRS care-of name)
Website cssy.org

Chevra Simchas Shabbos V'Yom Tov (CSSY; incorporated as Crown Heights Chevra Simchas Shabbos V'Yom Tov, Inc.) is a Crown Heights, Brooklyn, charity. It gives money, food and other support to poor Jewish families, especially for Shabbat and festivals.[1] The Laber Foundation and the Korf Family Foundation reported grants of $272,826 to it.[2][3]

History and activities

CSSY's website (Chabad-side) says that it was "initiated by the Lubavitcher Rebbe" (Menachem Mendel Schneerson) at Rosh Hashana 1977. It honours "our beloved founders, Shimshon and Martha Stock", who "opened their home to the needy on a daily basis", and says CSSY continues by "discreetly providing funds, food and support 365 days a year". It gives its donation address as 593 Montgomery Street.[4][1]

The IRS lists the corporation at 596 Montgomery Street, care of Tzvi Polter, with a ruling date of May 2004 and revenue of $4,950,539 in its latest return.[5] Observation: Tzvi Polter is also the care-of name on the IRS record of Keren Peulos, another large recipient of the Laber and Korf foundations.[6]

Funding from the Korf and Laber foundations

Status: allegation. In 2020 the US Department of Justice filed civil forfeiture complaints alleging that Ihor Kolomoisky and Gennadiy Bogolyubov defrauded PrivatBank in Ukraine, and that their associates Mordechai Korf and Uriel Laber "created a web of entities, usually under some variation of the name 'Optima,' to further launder the misappropriated funds".[7] Korf and Laber are claimants in those cases, not defendants. They deny any wrongdoing, and no criminal charge against either man has been found. The Forward reported in 2020 that "there is no evidence that any of the recipients were aware of the two men's connection to the laundering".[8] This page has found no authority that accuses Chevra Simchas Shabbos of wrongdoing, and no source that traces any of the alleged proceeds to it. The grants below are lawful grants as the Korf Family Foundation and the Laber Foundation reported them to the Internal Revenue Service. They are not evidence of tracing. The full account is on Chabad and Ukraine.

Every grant to Chevra Simchas Shabbos listed on the 990-PF returns of the two foundations is set out below, year by year. Tax years end on 30 November. The figures for the tax year ending November 2006 are those on the amended returns, which the foundation pages cite; the original returns gave slightly different amounts.[9][10] Payee names include "Chevra Simchas Shaboss" and "Chevra Simchas Shabbos & Yomtov - CSSY".

Grants to Chevra Simchas Shabbos reported by the Korf and Laber foundations
Tax year ending Korf Family Foundation Laber Foundation Year total Payee name(s) and place as filed Source
Nov 2008 $18,000 — $18,000 Chevra Simchas Shaboss (Brooklyn, NY) [2]
Nov 2009 $21,366 — $21,366 Chevra Simchas Shabbos (place not given) [11]
Nov 2010 $9,960 $210,000 $219,960 Chevra Simchas Shaboss (Brooklyn, NY); Chevra Simchas Shabbos (Brooklyn, NY) [12][3]
Nov 2012 $2,500 — $2,500 Chevra Simchas Shabbos & Yomtov - CSSY (Brooklyn, NY) [13]
Nov 2015 $11,000 — $11,000 Chevra Simchas Shabbos & Yomtov - CSSY (Brooklyn, NY) [14]
Total $62,826 $210,000 $272,826

Revenue and expenses as filed

Basis column: e-file = IRS e-file XML; summary = ProPublica's summary of IRS Statistics of Income data (the return itself not held); scan = figures read by eye from the return's page images on ProPublica (not yet second-checked). Schedule B: a public charity must attach its list of large donors, but the names are not open to public inspection; a private foundation's are.

Revenue and expenses of Crown Heights Chevra Simchas Shabbos V'Yom Tov as filed
Year ending Form Contributions Programme service revenue Total revenue Grants paid Total expenses Net assets at year end Schedule B Basis
Dec 2010 990 $2,844,621 $0 $2,844,645 — $2,624,331 $8,430 — summary
Dec 2011 990 $2,466,564 $0 $2,466,604 — $2,492,978 −$17,944 — summary
Dec 2012 990 $2,183,549 $0 $2,183,579 — $2,274,547 −$108,912 — summary
Dec 2013 990 $2,228,219 $0 $2,228,233 — $2,256,841 −$137,520 — summary
Dec 2014 990 $2,303,483 $0 $2,303,484 — $2,221,313 −$55,349 — summary
Dec 2015 990 $2,240,928 $0 $2,240,928 — $2,247,847 −$62,268 — summary
Dec 2016 990 $2,279,246 $0 $2,279,246 — $2,148,409 $68,569 — summary
Dec 2017 990 $2,333,674 $0 $2,333,674 — $2,330,647 $71,596 — summary
Dec 2018 990 $2,366,743 $0 $2,366,743 — $2,357,429 $80,910 — summary
Dec 2019 990 $2,355,136 $0 $2,355,136 — $2,331,462 $104,584 — summary
Dec 2020 990 $4,203,923 $0 $4,203,923 $3,735,883 $3,785,480 $523,027 attached (names not public) e-file
Dec 2021 990 $4,985,750 $0 $4,985,750 $4,681,850 $4,787,917 $720,860 attached (names not public) e-file
Dec 2022 990 $3,806,823 $0 $3,806,823 $3,651,042 $3,780,577 $747,106 attached (names not public) e-file
Dec 2023 990 $3,773,164 $0 $3,826,150 $3,277,807 $3,744,384 $828,872 attached (names not public) e-file
Dec 2024 990 $4,345,187 $0 $4,347,796 $4,045,072 $4,390,645 $786,023 attached (names not public) e-file
Dec 2025 990 $4,949,279 $0 $4,950,539 $4,138,090 $4,548,760 $1,108,427 attached (names not public) e-file

Officers and directors

Names and titles as filed in Part VII of the e-filed returns (spellings as filed; one person may appear under more than one spelling).

Officers and directors of Crown Heights Chevra Simchas Shabbos V'Yom Tov listed on Form 990 Part VII (e-filed years)
Name as filed Title as filed First e-filed year listed Last e-filed year listed Highest reported compensation
Benzion Stock Trustee 2020 2025 $0
Chaim Brook Trustee 2020 2025 $0
Tzvi Fass Trustee 2020 2025 $0
Yossef Zwiebel Trustee 2020 2025 $0
Zev Katz Trustee 2020 2025 $0

Earlier returns (scanned filings)

The tables in this section are taken from the page images of the organisation's returns for the years ending December 2004 to December 2019, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[15] Each year's return is cited in the Source column. Figures are as filed, unaudited and unadjusted. A figure that cannot be read on the scan is marked not legible; a dash means that no amount was entered or that the line does not apply.

Editor's note: these figures were transcribed by eye from image scans of the returns. Totals were checked against each return's own arithmetic, and uncertain figures were re-checked against the page images, but single figures should still be checked against the scans before being quoted.

Revenue and assets, 2004–2019

Revenue, expenses and net assets of Chevra Simchas Shabbos as filed (scanned returns)
Year ending Form Contributions Total revenue Grants paid Total expenses Surplus (deficit) Net assets at year end Total assets at year end Source
December 2004 990 $467,495 $467,543 $250,069 $258,180 $209,363 $209,363 $209,363 [16]
December 2005 990 $465,936 $466,027 $664,298 $768,748 −$302,721 −$93,358 $43,177 [17]
December 2006 990 $458,816 $458,911 $342,086 $447,232 $11,679 −$81,679 $120,996 [18]
December 2007 990 $1,910,243 $1,910,333 $1,706,406 $1,806,485 $103,848 $22,169 $144,676 [19]
December 2008 990 $1,469,953 $1,470,025 $2,303,988 $2,330,115 −$860,090 −$837,921 $1,327,129 [20]
December 2009 990 $2,654,091 $2,654,128 $2,004,128 $2,028,092 $626,036 −$211,884 $5,079 [21]
December 2010 990 $2,844,621 $2,844,645 $2,615,954 $2,624,331 $220,314 $8,430 $8,430 [22]
December 2011 990 $2,466,564 $2,466,604 $2,480,027 $2,492,978 −$26,374 −$17,944 $351,400 [23]
December 2012 990 $2,183,549 $2,183,579 $2,267,101 $2,274,547 −$90,968 −$108,912 $283,726 [24]
December 2013 990 $2,228,219 $2,228,233 $2,247,248 $2,256,841 −$28,608 −$137,520 $185,418 [25]
December 2014 990 $2,303,483 $2,303,484 $2,208,021 $2,221,313 $82,171 −$55,349 $243,169 [26]
December 2015 990 $2,240,928 $2,240,928 $2,231,396 $2,247,847 −$6,919 −$62,268 $288,925 [27]
December 2016 990 $2,279,246 $2,279,246 $2,018,608 $2,148,409 $130,837 $68,569 $326,461 [28]
December 2017 990 $2,333,674 $2,333,674 $2,283,541 $2,330,647 $3,027 $71,596 $378,156 [29]
December 2018 990 $2,366,743 $2,366,743 $2,317,226 $2,357,429 $9,314 $80,910 $352,671 [30]
December 2019 990 $2,355,136 $2,355,136 $2,295,752 $2,331,462 $23,674 $104,584 $179,251 [31]

Officers, directors and trustees

Names, titles and compensation as filed in Part V-A or Part VII of Form 990 or Part IV of Form 990-EZ. Where one person is filed under more than one spelling, the variants are noted.[15]

Officers, directors and trustees of Chevra Simchas Shabbos listed in the scanned returns
Name as filed Title(s) as filed Years listed (year ending) Highest compensation from the organisation
Benzion Stock Trustee 2004–2019 $0
Hershel Fox Trustee 2004–2011 $0
Abe Moskowitz Trustee 2004–2011 $0
Yitzchok Zirkind Trustee 2004–2011 $0
Zev Katz Trustee 2004–2019 $0
Tzvi Fass Trustee 2012–2019 $0
Chaim Brook Trustee 2012–2019 $0
Yossef Zwiebel Trustee 2012–2019 $0

Editor's note: a "Chaim Brook" is also listed as an officer of Lahak Hanochos; the returns do not show whether this is the same person.

Assistance to individuals

From 2008 Schedule I of each return reports grants to individuals by type and number of recipients. The recipients are not named.

Assistance to individuals reported on Schedule I, Part III (as filed)
Year ending Direct cash assistance to indigents Food, shelter and clothing for indigents Tuition assistance Total of the three lines Source
December 2008 $935,616 (400 recipients) $1,287,602 (240 recipients) $80,970 (35 recipients) $2,304,188 [20]
December 2009 $1,061,160 (400 recipients) $942,968 (240 recipients) $0 (0 recipients) $2,004,128 [21]
December 2010 $732,065 (280 recipients) $1,775,128 (400 recipients) $108,761 (46 recipients) $2,615,954 [22]
December 2011 $733,298 (280 recipients) $1,568,265 (320 recipients) $178,464 (46 recipients) $2,480,027 [23]
December 2012 $537,696 (232 recipients) $1,533,695 (293 recipients) $195,709 (69 recipients) $2,267,100 [24]
December 2013 $514,542 (222 recipients) $1,481,597 (283 recipients) $251,109 (88 recipients) $2,247,248 [25]
December 2014 $562,075 (244 recipients) $1,418,145 (592 recipients) $227,801 (79 recipients) $2,208,021 [26]
December 2015 $452,666 (222 recipients) $1,520,157 (283 recipients) $258,573 (88 recipients) $2,231,396 [27]
December 2016 $355,889 (175 recipients) $1,317,901 (245 recipients) $344,818 (118 recipients) $2,018,608 [28]
December 2017 $484,276 (484 recipients) $1,418,404 (1417 recipients) $380,860 (380 recipients) $2,283,540 [29]
December 2018 $496,370 (496 recipients) $1,480,769 (1481 recipients) $340,086 (340 recipients) $2,317,225 [30]
December 2019 $564,759 (223 recipients) $1,466,670 (1466 recipients) $264,323 (144 recipients) $2,295,752 [31]

For 2004 to 2007 the returns report "specific assistance to individuals" of $240,069, $664,298, $342,086 and $1,706,406 respectively, without a breakdown; the 2004 return also reports grants of $10,000.[16][17][18][19] Schedule I for 2008 states that most grants are paid directly to vendors and that need is verified through community activists and school administrators.[20]

Editor's note: in 2008 the three Schedule I lines total $200 more than the grants figure in Part I ($2,303,988); in 2012, 2017 and 2018 they differ from it by $1 or less. The amounts are shown as filed.

Korf and Laber grants compared with contributions

The table compares each grant reported by the Korf Family Foundation or the Laber Foundation with the total contributions that Chevra Simchas Shabbos reported for the nearest year in the scanned returns.

Foundation grants to Chevra Simchas Shabbos as a share of its reported contributions
Foundation year ending Foundation Grant Recipient year compared Contributions reported by recipient Grant as share of contributions Source
November 2008 Korf Family Foundation $18,000 December 2008 $1,469,953 1.2% [2][20]
November 2009 Korf Family Foundation $21,366 December 2009 $2,654,091 0.8% [11][21]
November 2010 Korf Family Foundation $9,960 December 2010 $2,844,621 0.4% [12][22]
November 2010 Laber Foundation $210,000 December 2010 $2,844,621 7.4% [3][22]
November 2012 Korf Family Foundation $2,500 December 2012 $2,183,549 0.1% [13][24]
November 2015 Korf Family Foundation $11,000 December 2015 $2,240,928 0.5% [14][27]

Editor's note: both foundations' tax years end on 30 November and do not coincide with the recipient's year, so the percentages are approximate. The comparison shows proportion only; it does not show how any grant was used.

See also

References

  1. ↑ 1.0 1.1 Chevra Simchas Shabbos V'Yom Tov, "About Us", cssy.org, checked 20 October 2026. Chabad-side.
  2. ↑ 2.0 2.1 2.2 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2008 (2007 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
  3. ↑ 3.0 3.1 3.2 The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-03-17, IRS e-file object ID 201130769349100003, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  4. ↑ Chevra Simchas Shabbos V'Yom Tov, home page, cssy.org, checked 20 October 2026. Chabad-side.
  5. ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 20-0780201 (care of Tzvi Polter; foundation code 15 (public charity); revenue $4,950,539, tax period December 2025). Primary source (IRS).
  6. ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 11-3141647 (Keren Peulos, care of Tzvi Polter, 816 Eastern Pkwy). Primary source (IRS).
  7. ↑ "Justice Department Seeks Forfeiture of Two Commercial Properties Purchased with Funds Misappropriated from PrivatBank in Ukraine", US Department of Justice, 6 August 2020. Primary source (allegations).
  8. ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
  9. ↑ The Korf Family Foundation Inc (EIN 20-3942766), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
  10. ↑ The Laber Foundation Inc (EIN 20-3925774), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
  11. ↑ 11.0 11.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2009 (2008 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
  12. ↑ 12.0 12.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-07-15, IRS e-file object ID 201111969349100601, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  13. ↑ 13.0 13.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2012 (2011 form), e-filed 2013-05-13, IRS e-file object ID 201341339349101269, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  14. ↑ 14.0 14.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2015 (2014 form), e-filed 2016-03-03, IRS e-file object ID 201600639349100505, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  15. ↑ 15.0 15.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
  16. ↑ 16.0 16.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2004, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  17. ↑ 17.0 17.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2005, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  18. ↑ 18.0 18.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2006, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  19. ↑ 19.0 19.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2007, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  20. ↑ 20.0 20.1 20.2 20.3 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2008, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  21. ↑ 21.0 21.1 21.2 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2009, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  22. ↑ 22.0 22.1 22.2 22.3 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2010, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  23. ↑ 23.0 23.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2011, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  24. ↑ 24.0 24.1 24.2 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2012, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  25. ↑ 25.0 25.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2013, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  26. ↑ 26.0 26.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2014, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  27. ↑ 27.0 27.1 27.2 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2015, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  28. ↑ 28.0 28.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2016, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  29. ↑ 29.0 29.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2017, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  30. ↑ 30.0 30.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2018, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  31. ↑ 31.0 31.1 Crown Heights Chevra Simchas Shabbos V'Yom Tov Inc (EIN 20-0780201), Form 990 for the year ending December 2019, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
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