Nonprofit · EIN 59-2291627
ALEPH INSTITUTE
Tax-exempt · SURFSIDE, FL 33154
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $9,330,857 | $8,955,394 | $375,463 | $512,594 | $1,008,652 | -$496,058 |
| August 31, 2024 | 990 | $8,599,625 | $9,092,546 | -$492,921 | $610,296 | $1,481,817 | -$871,521 |
| August 31, 2023 | 990 | $9,781,230 | $10,088,639 | -$307,409 | $642,287 | $1,020,887 | -$378,600 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $8,882,420
- Program service revenue
- $153,500
- Investment income
- $0
- Net income from fundraising events
- -$101,515
- Net income from sales of inventory
- $396,452
- Other revenue
- $294,937
Expenses
- Grants and similar amounts paid
- $15,198
- Compensation of officers, directors and key employees
- $950,811
- Other salaries and wages
- $3,265,719
- Salaries, compensation and benefits (total)
- $4,813,822
- Professional fundraising fees
- $0
- Accounting fees
- $8,008
- Occupancy
- $198,208
- Travel
- $112,084
- Program services (functional)
- $7,228,831
- Management and general (functional)
- $978,078
- Fundraising (functional)
- $748,485
Balance sheet and other
- Total assets, start of year
- $610,296
- Total assets, end of year
- $512,594
- Total liabilities, end of year
- $1,008,652
- Net assets, end of year
- -$496,058
- Net assets without donor restrictions
- -$496,058
- Gross receipts
- $9,721,861
- Employees
- 75
- Volunteers
- 450
- Year formed
- 1983
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MENACHEM KATZ | DIRECTOR - PRISON Key employee | 40 | $245,948 | $36,687 |
| AARON LIPSKAR | CEO Trustee or director, Officer | 40 | $232,605 | $37,604 |
| JOSEPH BRYSKI | DIR ALTERNATIVE SENTENCING Key employee | 40 | $182,816 | $28,142 |
| JOSEPH LIPSKAR | CFO Highest-paid employee | 40 | $150,664 | $20,465 |
| YOSEF COHN | DIRECTOR EDUCATION Highest-paid employee | 40 | $130,845 | $29,163 |
| BEREL PALTIEL | DIR OF ADVOCACY Highest-paid employee | 40 | $123,798 | $16,278 |
| RABBI SHOLOM D LIPSKAR | CHAIRMAN/PRESIDENT UNTIL 05/25 Trustee or director, Officer | 1 | $0 | $0 |
| BORUCH DUCHMAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOY FISHMAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT DANIAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEPHEN FISKE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RUSSEL GALBUT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REUVEN HERSSEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONNY KAHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALBERTO KAMHAZI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MORRIS MENDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID SCHOTTENSTEIN | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC STEIN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AARON LIPSKAR | CEO Trustee or director, Officer | 40 | $226,143 | $49,400 |
| MENACHEM KATZ | DIRECTOR - PRISON Key employee | 40 | $220,463 | $52,360 |
| JOSEPH BRYSKI | DIR ALTERNATIVE SENTENCING Key employee | 40 | $181,500 | $52,000 |
| BEREL PALTIEL | DIR OF ADVOCACY Highest-paid employee | 40 | $121,207 | $39,468 |
| YOSEF COHN | DIRECTOR EDUCATION Highest-paid employee | 40 | $120,000 | $39,000 |
| JOSEPH LIPSKAR | CFO Highest-paid employee | 40 | $140,700 | $0 |
| ZVI BOJARSKI | DIRECTOR NATIONAL POLICY Highest-paid employee | 40 | $127,653 | $0 |
| DAVID TAMMAN | LEGAL RESEARCH AND WRITING Highest-paid employee | 40 | $123,938 | $0 |
| RABBI SHOLOM D LIPSKAR | CHAIRMAN/PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BORUCH DUCHMAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOY FISHMAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT DANIAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEPHEN FISKE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RUSSEL GALBUT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REUVEN HERSSEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONNY KAHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALBERTO KAMHAZI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MORRIS MENDAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID SCHOTTENSTEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ERIC STEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AARON LIPSKAR | CEO Trustee or director, Officer | 40 | $188,383 | $49,400 |
| MENACHEM KATZ | DIRECT ADVOCACY Key employee | 40 | $159,233 | $46,800 |
| RABBI SHOLOM D LIPSKAR | CHAIRMAN/PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BORUCH DUCHMAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOY FISHMAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT DANIAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEPHEN FISKE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONNY KAHN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RUSSEL GALBUT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALBERTO KAMHAZI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REUVEN HERSSEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MORRIS MENDAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID SCHOTTENSTEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ERIC STEIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9540 COLLINS AVE, SURFSIDE, FL 33154-2613
- In care of
- % RABBI SHALOM LIPSKAR
- Principal officer (990 for 2024)
- AARON LIPSKAR, 9540 COLLINS AVENUE, SURFSIDE, FL 33154
- Signed the 990
- AARON LIPSKAR, CHIEF EXECUTIVE OFFICER
- Phone
- (305) 864-5553
- Website
- WWW.ALEPH-INSTITUTE.ORG
- Return prepared by
- CBIZ ADVISORS LLC
Mission
FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 59-2291627
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I40Z)
- Assets (IRS master file)
- $512,594
- Income (IRS master file)
- $9,721,861
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $9,330,857 | $8,955,394 | $512,594 | XML |
| 990 | August 2024 | $8,599,625 | $9,092,546 | $610,296 | XML |
| 990 | August 2023 | $9,781,230 | $10,088,639 | $642,287 | XML |
| 990 | August 2022 | $9,147,480 | $9,364,919 | $152,629 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about ALEPH INSTITUTE
- What is the EIN of ALEPH INSTITUTE?
- The employer identification number (EIN) of ALEPH INSTITUTE is 59-2291627.
- Is ALEPH INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to ALEPH INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ALEPH INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ALEPH INSTITUTE due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ALEPH INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of ALEPH INSTITUTE?
- The 990 for the year ended August 31, 2025 names AARON LIPSKAR.
- Who are the officers and directors of ALEPH INSTITUTE?
- The 990 for the year ended August 31, 2025 lists 18 people; 6 received compensation from the organization, the highest $245,948 (MENACHEM KATZ, DIRECTOR - PRISON).
- How much revenue does ALEPH INSTITUTE have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $9,330,857, expenses of $8,955,394 and total assets of $512,594 at year end.
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