2024-02-01T07:23:36-06:00 2023-06-30 581763439 WINDHAM BRANNON LLC 3630 PEACHTREE RD NE SUITE 600 ATLANTA GA 30326 990 2022-07-01 262919210 ALEF FUND INC ALEF 4048701635 1440 SPRING STREET NW ATLANTA GA 303092837 TIM HEMPHILL CFO 4048701635 2024-01-31 1 TIM HEMPHILL 999009999 1 CARLYE W DOOLEY P00292964 4048982000 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TIM HEMPHILL 1440 SPRING STREET NW ATLANTA GA 303092837 6190879 0 X WWW.ALEFFUND.ORG X 2008 GA PROVIDING SCHOLARSHIPS TO QUALIFYING STUDENTS OF ATLANTA AREA JEWISH SCHOOLS 8 8 0 8 0 0 6193486 3551864 0 0 1412 98035 0 2540980 6194898 6190879 5841987 5704807 0 0 0 0 0 0 15320 438126 274278 6280113 5979085 -85215 211794 10107377 10252828 9785858 9719515 321519 533313 X THE ALEF FUND WILL PROVIDE SCHOLARSHIPS TO PRE-KINDERGARTEN, KINDERGARTEN, PRIMARY OR SECONDARY PUBLIC SCHOOL STUDENTS FROM LOW TO MIDDLE INCOME FAMILIES WHO WISH TO ATTEND JEWISH SCHOOLS IN THE STATE OF GEORGIA. THE GUIDING PRINCIPLE OF ALEF'S WORK IS TO IMPROVE AFFORDABILITY OF JEWISH EDUCATION THROUGH AWARDING SCHOLARSHIPS TO ELIGIBLE STUDENTS. IT IS ALEF'S GOAL TO RAISE AS MUCH MONEY AS POSSIBLE AND MAKE IT EASILY ACCESSIBLE TO THOSE WHO NEED IT. 0 0 5555847 5548227 140980 PROVIDING SCHOLARSHIP FUNDS TO 743 STUDENTS OF EIGHTEEN GEORGIA JEWISH DAY SCHOOLS IN ACCORDANCE WITH TITLE 20 CHAPTER 2A AND TITLE 48 CHAPTER 7 OF THE OFFICIAL CODE OF GEORGIA ANNOTATED AND APPLICABLE REGULATIONS PROMULGATED BY THE GEORGIA DEPARTMENT OF REVENUE. 156580 156580 GRANTS TO OTHER STUDENT SCHOLARSHIP ORGANIZATIONS 5712427 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X TIM HEMPHILL 4045753770 1440 SPRING STREET NW ATLANTA GA 30309 STEPHANIE WYATT IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 DAVID LEVITAN PRESIDENT 1.00 X X 0 0 0 RACHEL ROSNER SECRETARY/TREASURER 1.00 40.00 X X 0 63720 0 STEVE SKOR DIRECTOR 1.00 X 0 0 0 TODD KORANSKY DIRECTOR 1.00 X 0 0 0 JASON TESSLER DIRECTOR 1.00 X 0 0 0 MARCI JOEL DIRECTOR 1.00 X 0 0 0 JEREMY BERRY DIRECTOR 1.00 1.00 X 0 0 0 0 63720 0 0 0 0 0 0 3551864 3551864 98035 98035 LITIGATION SETTLEMENT 900099 2400000 2400000 MISC INCOME 900099 140980 140980 2540980 6190879 140980 0 2498035 156580 156580 5548227 5548227 13500 13500 7200 7200 36395 36395 3393 3393 300 300 44074 44074 50000 50000 216 216 3712 3712 CREDIT CARD PROCESSING 80290 80290 SCHOLARSHIP ADMINISTRAT 33130 7620 13583 11927 SERVICE CHARGES 2068 2068 5979085 5712427 251338 15320 10107377 10252828 10107377 10252828 2352 9724585 9697172 61273 19991 9785858 9719515 X 321519 533313 321519 533313 10107377 10252828 211794 0 X 0 1 X 1 0 X 6228424 5725166 5464607 6193486 3551864 27163547 6228424 5725166 5464607 6193486 3551864 27163547 27163547 4984 22147 938 1412 98035 127516 2400000 2400000 29691063 140980 0.91490 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 7200 0 0 7200 0 PART II-B, LINE 1: LINE 1A - VOLUNTEERS ARE REQUESTED TO CONTACT LEGISLATORS REGARDING ISSUES AFFECTING ORGANIZATION. LINE 1B - STAFF WORKS WITH LOBBYIST AND VOLUNTEERS ON ISSUES AFFECTING ORGANIZATION. LINE 1G - LOBBYIST MONITORS LEGISLATION AFFECTING ORGANIZATION, ADVISES ORGANIZATION OF IMPACTS, AND MEETS WITH LEGISLATORS. 5951864 98035 5704807 345092 7200 6193486 1412 5841988 360110 7100 5464607 938 5172573 292872 7200 7200 5725166 5362464 362802 7100 6800 6228424 5841408 386616 7200 1.00000 0 0 0 DUE TO JEWISH FEDERATION OF GREATER ATLANTA 19991 19991 X 6190880 0 6190880 -1 -1 6190879 5979085 0 5979085 0 5979085 PART V, LINE 4: FUNDS ARE INTENDED TO BE USED FOR STUDENT SCHOLARSHIPS. PART X, LINE 2: MANAGEMENT OF ALEF CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO ALEF'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES ALEF MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX; THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. ALEF'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING -1. 1 APOGEE GEORGIA SCHOOL CHOICE 3330 CUMBERLAND BLVD SUITE 400 ATLANTA GA 30309 262693572 501(C)(3) 67041 0 SCHOLARSHIPS GEORGIA GOAL SCHOLARSHIP PROGRAM INC 3740 DAVINCI COURT SUITE 375 PEACHTREE CORNERS GA 30092 651280229 501(C)(3) 88725 0 SCHOLARSHIPS 2 SCHOLARSHIPS 743 5548227 PART I, LINE 2: ALEF FUND, INC. OPERATES AS A STUDENT SCHOLARSHIP ORGANIZATION IN ACCORDANCE WITH THE OFFICIAL CODE OF GEORGIA ANNOTATED AND REGULATIONS ESTABLISHED BY THE GEORGIA DEPARTMENT OF REVENUE. THESE STATUTES AND REGULATIONS REQUIRE THAT ALL SCHOLARSHIP CHECKS BE ENDORSED BY THE PAYEE TO THE STUDENT'S SCHOOL. THE REGULATIONS ALSO REQUIRE THE SCHOOLS TO REFUND ANY SCHOLARSHIP FUNDS THAT CANNOT BE USED BY THE STUDENT RECEIVING THE GRANT. FORM 990, PART VI, SECTION A, LINE 2 NAME: RELATIONSHIP: JEREMY BERRY BUSINESS JEWISH FEDERATION OF GREATER ATLANTA BOARD RACHEL ROSNER BUSINESS JEWISH FEDERATION OF GREATER ATLANTA EMPLOYEE FORM 990, PART VI, SECTION A, LINE 6 ALEF FUND, INC. IS A MEMBERSHIP ORGANIZATION WITH THE JEWISH FEDERATION OF GREATER ATLANTA, INC. AS ITS ONLY MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE COMMITTEE OF THE JEWISH FEDERATION OF GREATER ATLANTA, INC. HAS THE AUTHORITY TO APPOINT THE MAJORITY OF THE BOARD OF DIRECTORS FOR ALEF FUND, INC. FORM 990, PART VI, SECTION B, LINE 11B DESIGNATED MEMBERS (OR MEMBER) OF THE BOARD OF DIRECTORS REVIEW THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C WHENEVER A NEW RELATIONSHIP IS CONTEMPLATED THE MEMBERS OF THE BOARD ARE POLLED FOR ANY RELATIONSHIP, BETWEEN THEM AND THEIR FAMILIES AND THE NEW ENTITY. EVERY YEAR MEMBERS OF THE BOARD AND THEIR FAMILIES ARE ASKED IF THEY HAVE A RELATIONSHIP WITH ANY ENTITY THAT IS INVOLVED WITH THE FOUNDATION. IF THEY DO WE REQUIRE THE DETAILS OUTLINING THE RELATIONSHIP. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST. JEWISH FEDERATION OF GREATER ATLANTA INC 1440 SPRING STREET NW ATLANTA GA 303092837 581021791 LEADERSHIP & SUPPORT FOR THE NETWORK OF JEWISH NOT-FOR-PROFITS IN ATLANTA GA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 JEWISH FEDERATION OF GREATER ATLANTA M 33130 COST