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Nonprofiteer
← ALEPH INSTITUTE

Form 990 for tax year 2024

Filed by ALEPH INSTITUTE.

Totals

Total revenue
$9,330,857
Total expenses
$8,955,394
Contributions and grants received
$8,882,420
Grants paid
$15,198
Program service revenue
$153,500
Investment income
$0
Other revenue
$294,937
Total assets, end of year
$512,594
Total liabilities, end of year
$1,008,652
Net assets or fund balances, end of year
-$496,058
Program services expenses (Part IX)
$7,228,831
Management and general expenses
$978,078
Fundraising expenses
$748,485
Program service expenses (Part III)
$7,228,831

Program services were 80.7% 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.

  • 1c · Fundraising events

    $283,672

  • 1f · All other contributions, gifts and grants

    $8,598,748

  • 1g · Noncash contributions included above

    $88,498

  • 2a · Program service revenue: MILITARY PROGRAM REV

    total $107,910 · related or exempt $107,910

  • 2b · Program service revenue: LEGAL FUND REVENUE

    total $41,335 · related or exempt $41,335

  • 2c · Program service revenue: PROJECT 432 PROG REV

    total $3,629 · related or exempt $3,629

  • 2d · Program service revenue: FAMILY SERVICES

    total $626 · related or exempt $626

  • 8a · Fundraising events: gross income

    $34,354

  • 8a · Fundraising events: contributions included on line 1c

    $283,672

  • 8b · Fundraising events: direct expenses

    $135,869

  • 8c · Net income from fundraising events

    total -$101,515 · excluded -$101,515

  • 10a · Gross sales of inventory

    $651,587

  • 10b · Cost of goods sold

    $255,135

  • 10c · Net income from sales of inventory

    total $396,452 · related or exempt $396,452

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $15,198 · program services $15,198

  • 5 · Compensation of officers, directors and key employees

    total $950,811 · program services $592,328 · management and general $270,695 · fundraising $87,788

  • 7 · Other salaries and wages

    total $3,265,719 · program services $2,593,805 · management and general $394,343 · fundraising $277,571

  • 9 · Other employee benefits

    total $297,334 · program services $287,357 · management and general $9,977

  • 10 · Payroll taxes

    total $299,958 · program services $203,083 · management and general $69,342 · fundraising $27,533

  • 11c · Fees: accounting

    total $8,008 · management and general $8,008

  • 11g · Fees: other

    total $1,737,630 · program services $1,484,528 · management and general $77,522 · fundraising $175,580

  • 13 · Office expenses

    total $266,382 · program services $168,513 · management and general $81,948 · fundraising $15,921

  • 14 · Information technology

    total $197,643 · program services $135,201 · management and general $19,211 · fundraising $43,231

  • 16 · Occupancy

    total $198,208 · program services $189,113 · management and general $6,660 · fundraising $2,435

  • 17 · Travel

    total $112,084 · program services $61,092 · management and general $155 · fundraising $50,837

  • 20 · Interest

    total $18,213 · management and general $15,750 · fundraising $2,463

  • 23 · Insurance

    total $35,777 · program services $26,474 · management and general $8,963 · fundraising $340

  • 24a · Other expenses: PESACH

    total $478,255 · program services $478,255

  • 24b · Other expenses: COMMUNITY ASSISTANCE

    total $269,574 · program services $269,574

  • 24c · Other expenses: PRISON VISITATION

    total $229,848 · program services $229,848

  • 24d · Other expenses: ALEPH HOUSE MILITARY AN

    total $124,028 · program services $124,028

  • 24e · All other expenses

    total $450,724 · program services $370,434 · management and general $15,504 · fundraising $64,786

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $113,104 · end of year $30,567

  • 3 · Pledges and grants receivable

    beginning of year $82,762 · end of year $35,579

  • 8 · Inventories for sale or use

    beginning of year $96,549 · end of year $213,646

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

    $46,119

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

    $46,119

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $317,881 · end of year $232,802

  • 17 · Accounts payable and accrued expenses

    beginning of year $415,065 · end of year $301,872

  • 24 · Unsecured notes and loans payable

    beginning of year $350,360 · end of year $100,000

  • 25 · Other liabilities

    beginning of year $716,392 · end of year $606,780

  • 27 · Net assets without donor restrictions

    beginning of year -$871,521 · end of year -$496,058

Mission and programs · 2024

Mission

FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY.

  • EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE FEDERAL, STATE, AND LOCAL PRISON SYSTEM; PRISONER REHABILITATION; ALTERNATIVE SENTENCING PROGRAMS. APPROXIMATELY 14,000 PEOPLE SERVED.

    Expenses $5,186,655 · Grants $7,033 · Revenue $441,416

  • FAMILY SERVICES; COUNSELING AND REFERRAL SERVICES FOR FAMILIES IN CRISIS AND CHILDREN AT RISK; EMERGENCY FINANCIAL ASSISTANCE; ETHICAL EDUCATION; RELIGIOUS FREEDOM ADVOCACY; PUBLIC EDUCATION PROGRAMS. APPROXIMATELY 22,000 PEOPLE SERVED.

    Expenses $1,177,232 · Grants $8,165 · Revenue $626

  • EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE MILITARY. APPROX 7,000 PEOPLE SERVED.

    Expenses $864,944 · Revenue $107,910

As filed on the 2024 return.

Listed in Part VII

  • Rabbi Sholom D Lipskar

    CHAIRMAN/PRESIDENT UNTIL 05/25

    Total calculated
    $0
    Hours/week
    1
  • Boruch Duchman

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Joy Fishman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Robert Danial

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Stephen Fiske

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Russel Galbut

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Reuven Herssein

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Sonny Kahn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Alberto Kamhazi

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Morris Mendal

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • David Schottenstein

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Eric Stein

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Aaron Lipskar

    CEO

    Total calculated
    $270,209
    From this org
    $232,605
    From related orgs
    $0
    Other
    $37,604
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,748
    Bonus
    $4,307
    Other
    $65,550
    Deferred
    $0
    Nontaxable benefits
    $37,604
    Filer's total
    $270,209
  • Menachem Katz

    DIRECTOR - PRISON

    Total calculated
    $282,635
    From this org
    $245,948
    From related orgs
    $0
    Other
    $36,687
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,524
    Bonus
    $4,554
    Other
    $64,870
    Deferred
    $0
    Nontaxable benefits
    $36,687
    Filer's total
    $282,635
  • Joseph Bryski

    DIR ALTERNATIVE SENTENCING

    Total calculated
    $210,958
    From this org
    $182,816
    From related orgs
    $0
    Other
    $28,142
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,355
    Bonus
    $2,461
    Other
    $52,000
    Deferred
    $0
    Nontaxable benefits
    $28,142
    Filer's total
    $210,958
  • Joseph Lipskar

    CFO

    Total calculated
    $171,129
    From this org
    $150,664
    From related orgs
    $0
    Other
    $20,465
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,596
    Bonus
    $3,068
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $20,465
    Filer's total
    $171,129
  • Berel Paltiel

    DIR OF ADVOCACY

    Total calculated
    $140,076
    From this org
    $123,798
    From related orgs
    $0
    Other
    $16,278
    Hours/week
    40
  • Yosef Cohn

    DIRECTOR EDUCATION

    Total calculated
    $160,008
    From this org
    $130,845
    From related orgs
    $0
    Other
    $29,163
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $62,115
    Bonus
    $2,423
    Other
    $66,307
    Deferred
    $0
    Nontaxable benefits
    $29,163
    Filer's total
    $160,008

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

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 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

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 1
THE ORGANIZATION FOLLOWS THE IRS GUIDELINES REGARDING PARSONAGE ALLOWANCE FOR MEMBERS OF THE CLERGY. THE HOUSING ALLOWANCE HAS BEEN ADDED TO PART II COLUMN B(III) RESPECTIVELY FOR CALENDAR YEAR 2024.

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

No itemized grants to organizations on this return.

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
15 July 2026
IRS schema version
2024v5.5
Source object
202601969349301235

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