2026-07-15T13:23:22-05:00 2025-08-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2024-09-01 592291627 THE ALEPH INSTITUTE INC ALEP 3058645553 9540 COLLINS AVENUE SURFSIDE FL 33154 AARON LIPSKAR CHIEF EXECUTIVE OFFICER 3058645553 2026-07-15 1 1 AARON FOX P01365820 2022274000 2026-07-15 2024 2025-03-06 01:10:19Z AARON LIPSKAR 9540 COLLINS AVENUE SURFSIDE FL 33154 9721861 0 X WWW.ALEPH-INSTITUTE.ORG X 1983 FL FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY. 12 11 75 450 0 0 7681943 8882420 121790 153500 0 0 795892 294937 8599625 9330857 6520 15198 0 0 4728104 4813822 0 0 748485 4357922 4126374 9092546 8955394 -492921 375463 610296 512594 1481817 1008652 -871521 -496058 FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY. 0 0 5186655 7033 441416 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE FEDERAL, STATE, AND LOCAL PRISON SYSTEM; PRISONER REHABILITATION; ALTERNATIVE SENTENCING PROGRAMS. APPROXIMATELY 14,000 PEOPLE SERVED. 1177232 8165 626 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. 864944 107910 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE MILITARY. APPROX 7,000 PEOPLE SERVED. 7228831 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 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 34 0 1 75 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 0 AL AR CA FL GA HI IL KS MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN VA WV WI X X YOSIE LIPSKAR 3058645553 9540 COLLINS AVENUE SURFSIDE FL 33154 RABBI SHOLOM D LIPSKAR CHAIRMAN/PRESIDENT UNTIL 05/25 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 RUSSEL GALBUT BOARD MEMBER 1.00 X 0 0 0 REUVEN HERSSEIN BOARD MEMBER 1.00 X 0 0 0 SONNY KAHN BOARD MEMBER 1.00 X 0 0 0 ALBERTO KAMHAZI 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 232605 0 37604 MENACHEM KATZ DIRECTOR - PRISON 40.00 X 245948 0 36687 JOSEPH BRYSKI DIR ALTERNATIVE SENTENCING 40.00 X 182816 0 28142 JOSEPH LIPSKAR CFO 40.00 X 150664 0 20465 BEREL PALTIEL DIR OF ADVOCACY 40.00 X 123798 0 16278 YOSEF COHN DIRECTOR EDUCATION 40.00 X 130845 0 29163 1066676 0 168339 12 0 1 0 ZVI BOJARSKI 430 N POINSETTIA PL LOS ANGELES CA 90036 ADVOCACY,ALTERNATIVE SENTENCING 250000 CHAYA SCHWARTZ 251 WALTON ST ENGLEWOOD NJ 07631 PROJECT DEVELOPMENT (FUNDRAISING) 158615 DAVID TAMMAN 8A HAMILTON GARDENS LONDON UK ADVOCAY DEPT 123577 3 283672 8598748 88498 8882420 MILITARY PROGRAM REV 900099 107910 107910 LEGAL FUND REVENUE 900099 41335 41335 PROJECT 432 PROG REV 900099 3629 3629 FAMILY SERVICES 900099 626 626 153500 34354 283672 135869 -101515 -101515 651587 255135 396452 396452 9330857 549952 0 -101515 X 15198 15198 950811 592328 270695 87788 3265719 2593805 394343 277571 297334 287357 9977 299958 203083 69342 27533 8008 8008 1737630 1484528 77522 175580 266382 168513 81948 15921 197643 135201 19211 43231 198208 189113 6660 2435 112084 61092 155 50837 18213 15750 2463 35777 26474 8963 340 PESACH 478255 478255 COMMUNITY ASSISTANCE 269574 269574 PRISON VISITATION 229848 229848 ALEPH HOUSE MILITARY AN 124028 124028 450724 370434 15504 64786 8955394 7228831 978078 748485 113104 30567 82762 35579 96549 213646 46119 46119 0 0 317881 232802 610296 512594 415065 301872 350360 100000 716392 606780 1481817 1008652 X -871521 -496058 -871521 -496058 610296 512594 375463 0 X X 0 1 X 1 0 X 6272894 8755217 8957324 7681943 8882420 40549798 6272894 8755217 8957324 7681943 8882420 40549798 5462425 35087373 3673 16328 5738 2127 27866 40577664 4837472 0.86470 0.91250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32450 32450 0 13669 13669 0 0 SECURITY DEPOSITS 38000 OPERATING LEASES, RIGHT OF USE 194802 232802 BANK OVERDRAFT 398872 OPERATING LEASE LIABILITIES, CURRENT PORTION 95832 OPERATING LEASE LIABILITIES, NET OF CURRENT PORTION 112076 606780 X 9572266 244773 244773 9327493 3364 3364 9330857 9196803 244773 244773 8952030 3364 3364 8955394 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 ENTERPRISE'S 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, 2022, 2023 IN 2024, WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF AUGUST 31, 2025. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -1,256. COSTS OF CALENDAR 4,620. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -1,256. COSTS OF CALENDAR 4,620. CANADA - NORTH AMERICA (WHICH INCLUDES CANADA AND MEXICO, BUT NOT US) 0 7 PROGRAM SERVICES ADVOCACY 528512 0 7 0 0 0 7 528512 0 528512 0 0 0 0 0 0 AUCTION 318026 283672 34354 41000 34354 21250 39265 318026 283672 34354 41000 34354 21250 39265 135869 -101515 0 START PROGRAM 1 6339 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 MENACHEM KATZ DIRECTOR - PRISON 176524 0 4554 0 64870 0 0 0 36687 0 282635 0 0 0 AARON LIPSKAR CEO 162748 0 4307 0 65550 0 0 0 37604 0 270209 0 0 0 JOSEPH BRYSKI DIR ALTERNATIVE SENTENCING 128355 0 2461 0 52000 0 0 0 28142 0 210958 0 0 0 JOSEPH LIPSKAR CFO 147596 0 3068 0 0 0 0 0 20465 0 171129 0 0 0 YOSEF COHN DIRECTOR EDUCATION 62115 0 2423 0 66307 0 0 0 29163 0 160008 0 0 0 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. X 88498 FMV 0 1 0 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 2,502. MANAGEMENT AND GENERAL EXPENSES 7,966. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,468. CONSULTANTS: PROGRAM SERVICE EXPENSES 92,090. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,087. TOTAL EXPENSES 94,177. INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 1,389,936. MANAGEMENT AND GENERAL EXPENSES 56,171. FUNDRAISING EXPENSES 173,493. TOTAL EXPENSES 1,619,600. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,385. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE ALEPH HOUSE 2509 DECKER BLVD COLUMBIA SC 29206 451196311 SYNAGOGUE FL 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 THE ALEPH HOUSE R 27000 FMV