2024-07-15T14:02:28-05:00 2023-08-31 111986323 MARCUM LLP 1899 L STREET NW 850 WASHINGTON DC 20036 990 2022-09-01 592291627 THE ALEPH INSTITUTE INC ALEP 3058645553 9540 COLLINS AVENUE SURFSIDE FL 33154 SHOLOM D LIPSKAR OFFICER 3058645553 2024-07-15 1 SHOLOM LIPSKAR 999009999 1 AARON M FOX P01365820 2022274000 2024-07-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHOLOM D LIPSKAR 9540 COLLINS AVENUE SURFSIDE FL 33154 10472199 0 X WWW.ALEPH-INSTITUTE.ORG X 1983 FL FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY. 13 12 84 400 0 0 8755217 8957324 0 0 0 0 820304 823906 9575521 9781230 972912 902169 0 0 4659958 5262141 0 0 1206352 4069930 3924329 9702800 10088639 -127279 -307409 278913 642287 350104 1020887 -71191 -378600 FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY. 0 0 3935745 564172 489706 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE FEDERAL, STATE, & LOCAL PRISION SYSTEM; PRISONER REHAB; ALTERNATIVE SENTENCING PROGRAMS.APPROX 14,000 PEOPLE SERVED. 2405322 22000 FAMILY SERVICES; COUNSELING & REFERRAL SERVICES FOR FAMILIES IN CRISIS AND CHILDREN AT RISK; EMERGENCY FINANCIAL ASSISTANCE; EHTICAL EDUCATION; RELIGIOUS FREEDOM ADVOCACY; PUBLIC EDUCATION PROGRAMS. APPROX 22,000 PEOPLE SERVED. 1434638 315997 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE MILITARY. APPROX 7,000 PEOPLE SERVED. 7775705 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 51 0 1 84 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 0 FL X RABBI SHOLOM LIPSKAR 3058645553 9540 COLLINS AVENUE SURFSIDE FL 33154 RABBI SHOLOM D LIPSKAR CHAIRMAN/PRESIDENT 1.00 X X 0 0 0 BORUCH DUCHMAN TREASURER 1.00 X X 0 0 0 JOY FISHMAN SECRETARY 1.00 X X 0 0 0 ROBERT DANIAL BOARD MEMBER 1.00 X 0 0 0 STEPHEN FISKE BOARD MEMBER 1.00 X 0 0 0 SONNY KAHN BOARD MEMBER 1.00 X 0 0 0 RUSSEL GALBUT BOARD MEMBER 1.00 X 0 0 0 ALBERTO KAMHAZI BOARD MEMBER 1.00 X 0 0 0 REUVEN HERSSEIN BOARD MEMBER 1.00 X 0 0 0 MORRIS MENDAL BOARD MEMBER 1.00 X 0 0 0 DAVID SCHOTTENSTEIN BOARD MEMBER 1.00 X 0 0 0 ERIC STEIN BOARD MEMBER 1.00 X 0 0 0 AARON LIPSKAR CEO 40.00 X X 188383 0 49400 MENACHEM KATZ DIRECT ADVOCACY 40.00 X 159233 0 46800 347616 0 96200 11 0 1 0 CHAYA SCHWARTZ 251 WALTON ST ENGLEWOOD NJ 07631 DEVELOPMENT 107833 1 8957324 8957324 491222 157022 334200 334200 1017915 533947 483968 483968 MISC REVENUE 900099 5738 5738 5738 9781230 489706 0 334200 X 902169 902169 492798 380351 54645 57802 4260751 3288651 472400 499700 338711 189679 111774 37258 169881 88338 66254 15289 1434880 729453 240872 464555 93047 82812 4652 5583 259597 246617 12980 194033 165585 9702 18746 211031 175154 35877 13500 13500 23827 16679 7148 PESACH 413036 413036 COMMUNITY ASSISTANCE 333160 333160 PRISON VISITATION 302586 302586 POSTAGE, POSTAL EQUIPME 175825 167034 8791 469807 280901 117364 71542 10088639 7775705 1106582 1206352 114108 49776 10897 78128 115908 114153 46119 46119 0 0 38000 400230 278913 642287 350104 379514 0 641373 350104 1020887 X -71191 -378600 -71191 -378600 278913 642287 -307409 0 X 0 1 X 1 0 X 6422565 6659706 6272894 8755217 8957324 37067706 6422565 6659706 6272894 8755217 8957324 37067706 1881287 35186419 32849 59348 3673 16328 5738 117936 37185642 2989680 0.94620 0.99580 X PART II LINE 10 MISC REVENUE - $5,738 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32450 32450 0 13669 13669 0 0 SECURITY DEPOSITS 38000 OPERATING LEASES, RIGHT OF USE 362230 400230 BANK OVERDRAFT 271474 OPERATING LEASE LIABILITIES, CURRENT PORTION 87120 OPERATING LEASE LIABILITIES, NET OF CURRENT PORTION 282779 641373 X 10026003 244773 244773 9781230 0 9781230 10333412 244773 244773 10088639 0 10088639 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ASC 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY AND INCOME TAXES RECOGNIZED IN AN ENTERPRISES FINANCIAL STATEMENT AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DUE RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED AUGUST 31, 2020, 2021 AND 2022 WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF AUGUST 31, 2023. CANADA 0 6 PROGRAM SERVICES ADVOCACY 502916 0 6 0 0 0 6 502916 0 502916 0 0 0 0 0 0 PART III ACCOUNTING METHOD: AUCTION 428847 428847 132087 CALENDAR 62375 62375 24935 491222 491222 157022 157022 334200 1 THE ALEPH HOUSE 2509 DECKER BLVD COLUMBIA SC 29206 451196311 501(C)(3) 315997 0 SUPPORT SYNAGOGUE IN THE VICINITY OF THE MILITARY BASE - MAIN CHAPLAIN DEPT. OF THE ARMY IN SOUTH CAROLINA. CENTER FOR JUSTICE AND HUMAN DIGNITY 2307 S RURAL RD TEMPE AZ 85282 872349195 501(C)(3) 479172 0 ALEPH FOUNDED AND IS CURRENTLY INCUBATING THE CENTER FOR JUSTICE AND HUMAN DIGNITY (CJHD), WHICH IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO REDUCE PRISON INCARCERATION IN THE UNITED STATES WHILE IMPROVING CONDITIONS FOR THOSE IMPRISONED AND WORKING INSIDE. THE CJHD PROMOTES VALUES OF HUMAN DIGNITY AND SHARED SAFETY WHILE KEEPING IN MIND THE NEEDS OF SURVIVORS, DIRECTLY IMPACTED PEOPLE, AND SOCIETY AT LARGE. ALONGSIDE DIVERSE PARTNERS, THE CJHD COLLABORATES WITH JUDGES ON ALTERNATIVE SENTENCING, CORRECTIONAL LEADERS ON THE CONDITIONS OF CONFINEMENT, AND POLICYMAKERS ON EARLY RELEASE STRATEGIES. THE ALEPH INSTITUTE CURRENTLY PROVIDES SEED FUNDING THROUGH A GRANT FOR THE ORGANIZATION. START-OPP 3101 N CENTRAL AVE PHOENIX AZ 85012 920489680 501(C)(3) 85000 0 START-OPP BELIEVES IN ITERATIVE LEARNING AND DEVELOPMENT. IN ORDER TO CREATE A PROGRAM THAT IS PROPERLY RESPONSIVE TO CONSTITUENT NEEDS, IT MUST BE SMART ENOUGH TO TRACK REACTIONS, FLEXIBLE ENOUGH TO REACT TO REAL-TIME OUTCOMES, AND AGILE ENOUGH TO REACT IN A MEANINGFUL TIMEFRAME. JEWISH EDUCATIONAL TRADE SCHOOL 16601 RINALDI ST GRANADA HILLS CA 91344 680500418 501(C)(3) 22000 0 JETS IS A COLLEGE THAT GIVES YOUNG JEWISH MEN THE TOOLS TO BUILD SUCCESSFUL CAREERS THROUGH A WELL-BALANCED PROGRAM OF JUDAIC STUDIES AND EXCEPTIONAL POST-SECONDARY COURSES COMBINING INDUSTRY AND EDUCATION IN A LOVING AND WARM ENVIRONMENT. 4 0 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 AARON LIPSKAR CEO 188383 0 0 0 0 0 0 0 49400 0 237783 0 0 0 MENACHEM KATZ DIRECT ADVOCACY 159233 0 0 0 0 0 0 0 46800 0 206033 0 0 0 SCHEDULE J, PART I, LINE 1 THE ORGANIZATION FOLLOWS THE IRS GUIDLINES REGARDING PARSONAGE ALLOWANCE FOR MEMBERS OF THE CLERGY. AARON LIPSKAR AND MENACHEM KATZ RECEIVED THE HOUSING ALLOWANCE OF $49,400 AND $46,800 RESPECTIVELY FOR CALENDAR YEAR 2022. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO ALL OFFICERS AND MADE AVAILABLE TO ALL MEMBERS OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE CEO, EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES ARE REVIEWED, COMPARED TO THE INDUSTRY AND DETERMINED BY THE COMPENSATION COMMITTEE. THE COMPENSATION FOR ALL OTHER KEY EMPLOYEES IS REVIEWED, COMPARED TO THE INDUSTRY AND DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OF SUCH DOCUMENTS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 55,778. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,778. CONSULTANTS: PROGRAM SERVICE EXPENSES 84,238. MANAGEMENT AND GENERAL EXPENSES 4,434. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,672. INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 645,215. MANAGEMENT AND GENERAL EXPENSES 180,660. FUNDRAISING EXPENSES 464,555. TOTAL EXPENSES 1,290,430. THE ALEPH HOUSE 2509 DECKER BLVD COLUMBIA SC 29206 451196311 SYNAGOGUE FL 501(C)(3) LINE 1 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0