Jewish Children's Museum
Chabad-Lubavitch children's museum on Eastern Parkway, Brooklyn
| Jewish Children's Museum
| |
|---|---|
| Logo | 
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| Type | Public charity (files Form 990) |
| Founded | IRS ruling July 1997; museum opened 2004 |
| Registration ID | EIN 13-3798344 |
| Location | 792 Eastern Parkway, Brooklyn, NY 11213 |
| Services | Children's museum of Jewish history and tradition |
| Key people | Yerachmiel Benjaminson (executive director) |
| Website | jcm.museum |
The Jewish Children's Museum is a hands-on museum at 792 Eastern Parkway, Crown Heights, Brooklyn. It grew out of Tzivos Hashem, the Chabad-Lubavitch children's organisation.[1] The Laber Foundation reported grants of $5,524 to it in 2007 and 2008.[2][3]
History
The museum's own account traces it to Tzivos Hashem ("founded" in 1980) and to Jewish Children's Expos held at the Javits Center from 1986. It says the museum "opened in 2004 on Brooklyn's Museum Row", in a "50,000 square foot, $35 million facility" designed by Gwathmey Siegel Architects, who were engaged by the executive director, Yerachmiel Benjaminson.[1]
The IRS lists the museum care of Newman & Berger at 792 Eastern Parkway, as a public charity with a ruling date of July 1997, and assets of $15,753,798 in its return for the year ending August 2025.[4]
Funding from the Laber Foundation
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".[5] 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".[6] This page has found no authority that accuses the Jewish Children's Museum 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 the Jewish Children's Museum 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.[7][8] No grants from the Korf Family Foundation have been found.
| Tax year ending | Laber Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|
| Nov 2007 | $1,856 | $1,856 | Jewish Children's Museum (Brooklyn, NY) | [2] |
| Nov 2008 | $3,668 | $3,668 | Jewish Children's Museum (Brooklyn, NY) | [3] |
| Total | $5,524 | $5,524 |
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.
| Year ending | Form | Contributions | Programme service revenue | Total revenue | Grants paid | Total expenses | Net assets at year end | Schedule B | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Aug 2011 | 990 | $4,209,734 | $307,853 | $4,899,230 | $0 | $3,833,590 | $15,037,454 | attached (names not public) | e-file |
| Aug 2012 | 990 | $1,820,971 | $365,672 | $2,553,012 | $0 | $4,032,961 | $13,557,505 | attached (names not public) | e-file |
| Aug 2013 | 990 | $1,133,218 | $426,687 | $1,976,052 | $0 | $3,869,611 | $11,663,946 | attached (names not public) | e-file |
| Aug 2014 | 990 | $839,079 | $434,300 | $1,821,141 | $0 | $4,053,209 | $9,258,045 | attached (names not public) | e-file |
| Aug 2015 | 990 | $2,389,399 | $468,800 | $8,790,684 | $0 | $3,324,323 | $14,724,406 | attached (names not public) | e-file |
| Aug 2016 | 990 | $984,752 | $495,201 | $2,313,182 | $0 | $3,287,779 | $14,623,413 | attached (names not public) | e-file |
| Aug 2017 | 990 | $2,367,218 | $460,473 | $3,494,602 | $0 | $3,334,024 | $14,783,991 | attached (names not public) | e-file |
| Aug 2018 | 990 | $1,140,757 | $541,602 | $2,306,466 | $0 | $3,439,412 | $13,651,045 | attached (names not public) | e-file |
| Aug 2019 | 990 | $1,215,366 | $489,159 | $2,320,336 | $0 | $3,414,691 | $12,556,690 | attached (names not public) | e-file |
| Aug 2020 | 990 | $952,368 | $264,429 | $1,543,657 | $0 | $2,924,443 | $11,175,904 | attached (names not public) | e-file |
| Aug 2021 | 990 | $1,629,892 | $392,434 | $2,597,494 | $0 | $2,963,074 | $10,810,324 | attached (names not public) | e-file |
| Aug 2022 | 990 | $985,765 | $475,023 | $2,123,832 | $0 | $3,249,788 | $9,684,368 | attached (names not public) | e-file |
| Aug 2023 | 990 | $1,877,729 | $581,713 | $2,995,868 | $0 | $2,969,070 | $9,711,166 | attached (names not public) | e-file |
| Aug 2024 | 990 | $1,324,198 | $565,114 | $2,484,535 | $0 | $3,328,014 | $8,867,687 | attached (names not public) | e-file |
| Aug 2025 | 990 | $1,203,573 | $593,200 | $2,332,689 | $0 | $3,307,355 | $7,893,021 | 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).
| Name as filed | Title as filed | First e-filed year listed | Last e-filed year listed | Highest reported compensation |
|---|---|---|---|---|
| Devorah Halberstam | Fundraising Dir | 2011 | 2013 | $275,050 |
| Rabbi Benjaminson | Executive Direc | 2011 | 2012 | $0 |
| Sb Baumgarten | Administration | 2011 | 2013 | $54,992 |
| Rabbi Benjaminson | Executive Dir. | 2013 | 2013 | $0 |
| Devorah Halberstam | Director | 2014 | 2017 | $281,793 |
| Sb Baumgarten | Foundation Mgr. | 2014 | 2025 | $58,658 |
| Yerachmiel Benjaminson | Executive Dir. | 2014 | 2025 | $48,986 |
| Ari Chitrik | Director | 2018 | 2025 | $0 |
| David Smetana | Director | 2018 | 2025 | $0 |
| Devorah Halberstam | Grant Director | 2018 | 2025 | $250,000 |
| Jacob Pinson | Director | 2018 | 2025 | $0 |
| Joseph Frimerman | Director | 2018 | 2025 | $0 |
| Joseph Rivkin | Chairman | 2018 | 2025 | $0 |
| Lipa Lieberman | Director | 2018 | 2025 | $0 |
| Zalman Chein | Treasurer | 2018 | 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 August 2001 to August 2010, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[9] 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.
Revenue and assets, 2001–2010
| Year ending | Form | Contributions | Total revenue | Total expenses | Surplus (deficit) | Net assets at year end | Total assets at year end | Source |
|---|---|---|---|---|---|---|---|---|
| August 2001 | 990 | $4,151,186 | $4,164,009 | $424,828 | $3,739,181 | $4,140,986 | $4,897,944 | [10] |
| August 2002 | 990 | $4,593,068 | $4,596,980 | $371,804 | $4,225,176 | $8,366,162 | $10,108,124 | [11] |
| August 2003 | 990 | $7,064,780 | $7,065,773 | $523,519 | $6,542,254 | $14,908,416 | $21,089,976 | [12] |
| August 2004 | 990 | $5,136,896 | $5,142,063 | $823,758 | $4,318,305 | $19,226,721 | $31,599,437 | [13] |
| August 2005 | 990 | $8,181,656 | $8,518,880 | $2,917,125 | $5,601,755 | $24,828,476 | $41,577,740 | [14] |
| August 2006 | 990 | $1,278,607 | $2,114,795 | $5,030,502 | −$2,915,707 | $21,912,769 | $35,477,221 | [15] |
| August 2007 | 990 | $3,040,044 | $3,594,580 | $5,193,929 | −$1,599,349 | $20,313,420 | $33,613,097 | [16] |
| August 2008 | 990 | $2,505,947 | $3,277,981 | $4,685,097 | −$1,407,116 | $18,068,999 | $36,133,077 | [17] |
| August 2009 | 990 | $1,467,727 | $2,119,124 | $4,031,116 | −$1,911,992 | $15,689,281 | $34,051,094 | [18] |
| August 2010 | 990 | $2,104,256 | $2,746,724 | $4,021,693 | −$1,274,969 | $13,971,814 | $31,571,986 | [19] |
Notes to the table:
- Contributions include government grants: $7,127,738 of the $8,181,656 reported for 2005, and $2,121,000 of the $3,040,044 reported for 2007.[14][16]
- Net assets fell by $442,498 more than the deficit in the year ending August 2010, as filed.[19]
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.[9]
| Name as filed | Title(s) as filed | Years listed (year ending) | Highest compensation from the organisation |
|---|---|---|---|
| Y. Benjaminson | Executive Director | 2001–2010 | $0 |
| S. B. Baumgarten | Administrative Director; Director; Administration | 2001–2010 | $61,436 |
| Y. Gordon | Director | 2001–2004 | $27,000 |
| Devorah Halberstam (filed as D. Halberstam 2001–2006) | Program Director; Director of Foundation & Government Services; Director of [title cut off]; Fundraising Director | 2001–2010 | $351,424 |
| Gershon Eichorn (filed as G. Eichorn 2001–2006) | Design Director; Director of Design; Director of [title cut off]; General Manager | 2001–2002, 2004–2009 | $52,643 |
| Y. Frimerman | Director | 2004 | $0 |
| L. Ellberger | Director | 2004 | $0 |
| Robert Questel | Director; Marketing | 2005–2007 | $100,000 |
| Nissen Brenenson | Director | 2005–2006 | $64,707 |
Highest compensated employees, 2009
The return for the year ending August 2009 also lists four employees in Part VII, Section A, who are marked as "highest compensated employee" rather than as officers or directors. No title is entered for any of them. Names and figures are as filed. The eight people listed in Part VII that year received $622,044 in total, as filed.[18]
| Name as filed | Title as filed | Average hours per week | Reportable compensation from the organisation | From related organisations | Other compensation | Source |
|---|---|---|---|---|---|---|
| Chaim Benjaminson | — | 40 | $44,200 | $0 | $0 | [18] |
| Peretz Lazaroff | — | 40 | $65,000 | $0 | $0 | [18] |
| Mendel Spalter | — | 40 | $77,865 | $0 | $0 | [18] |
| Nissen Brenenson | — | 40 | $77,575 | $0 | $0 | [18] |
A Nissen Brenenson is also listed as a director in the returns for 2005 and 2006 (see the table above); the returns do not say whether this is the same person.[14][15]
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 Jewish Children's Museum reported for the nearest year in the scanned returns.
| Foundation year ending | Foundation | Grant | Recipient year compared | Contributions reported by recipient | Grant as share of contributions | Source |
|---|---|---|---|---|---|---|
| November 2007 | Laber Foundation | $1,856 | August 2007 | $3,040,044 | 0.1% | [2][16] |
| November 2008 | Laber Foundation | $3,668 | August 2008 | $2,505,947 | 0.1% | [3][17] |
See also
References
- ↑ 1.0 1.1 Jewish Children's Museum, "About Us", jcm.museum, checked 20 October 2026.
- ↑ 2.0 2.1 2.2 The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2007 (2006 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).
- ↑ 3.0 3.1 3.2 The Laber Foundation Inc (EIN 20-3925774), 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).
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 13-3798344 (care of Newman & Berger; foundation code 15 (public charity); assets $15,753,798, tax period August 2025). Primary source (IRS).
- ↑ "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).
- ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections).
- ↑ 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).
- ↑ 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).
- ↑ 9.0 9.1 Jewish Children's Museum (EIN 13-3798344), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
- ↑ Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2001, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2002, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2003, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2004, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 14.0 14.1 14.2 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2005, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 15.0 15.1 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2006, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 16.0 16.1 16.2 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2007, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 17.0 17.1 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2008, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 18.0 18.1 18.2 18.3 18.4 18.5 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2009, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 19.0 19.1 Jewish Children's Museum (EIN 13-3798344), Form 990 for the year ending August 2010, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).