2025-07-14T11:40:38-05:00 2024-08-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-09-01 592291627 THE ALEPH INSTITUTE INC ALEP 3058645553 9540 COLLINS AVENUE SURFSIDE FL 33154 AARON LIPSKAR CHIEF EXECUTIVE OFFICER 3058645553 2025-07-14 1 1 AARON M FOX P01365820 2022274000 2025-07-14 2023 2025-03-06 01:10:19Z AARON LIPSKAR 9540 COLLINS AVENUE SURFSIDE FL 33154 9115492 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 81 400 0 0 8957324 7681943 0 121790 0 0 823906 795892 9781230 8599625 902169 6520 0 0 5262141 4728104 0 0 1556596 3924329 4357922 10088639 9092546 -307409 -492921 642287 610296 1020887 1481817 -378600 -871521 FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY. 0 0 3942343 382132 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE FEDERAL, STATE, & LOCAL PRISON SYSTEM; PRISONER REHAB; ALTERNATIVE SENTENCING PROGRAMS. APPROX 14,000 PEOPLE SERVED. 1435103 6520 48600 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. 704022 73190 EDUCATIONAL AND RELIGIOUS PROGRAMS WITHIN THE MILITARY. APPROX 7,000 PEOPLE SERVED. 6081468 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 50 0 1 81 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 X AARON 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 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 226143 0 49400 MENACHEM KATZ DIRECTOR - PRISON 40.00 X 220463 0 52360 JOSEPH BRYSKI DIR ALTERNATIVE SENTENCING 40.00 X 181500 0 52000 JOSEPH LIPSKAR CFO 40.00 X 140700 0 0 ZVI BOJARSKI DIRECTOR NATIONAL POLICY 40.00 X 127653 0 0 DAVID TAMMAN LEGAL RESEARCH AND WRITING 40.00 X 123938 0 0 BEREL PALTIEL DIR OF ADVOCACY 40.00 X 121207 0 39468 YOSEF COHN DIRECTOR EDUCATION 40.00 X 120000 0 39000 1261604 0 232228 15 0 1 0 0 7681943 7681943 MILITARY PROGRAM REV 900099 73190 73190 LEGAL FUND REVENUE 900099 24600 24600 FAMILY SERVICES 900099 24000 24000 121790 459248 45488 413760 413760 850384 470379 380005 380005 MISCELLANEOUS 900099 2127 2127 2127 8599625 503922 0 413760 X 6520 6520 805290 606324 59393 139573 3483187 2060626 719474 703087 193038 90463 80816 21759 246589 128226 94690 23673 1892058 988385 292154 611519 158862 93570 61653 3639 195188 185428 6344 3416 213605 181565 20826 11214 167144 133715 21729 11700 15024 15024 21780 18915 1862 1003 PESACH 332050 332050 COMMUNITY ASSISTANCE 287472 287472 PRISON VISITATION 242374 242374 POSTAGE, POSTAL EQUIPME 196268 186455 6379 3434 636097 539380 74138 22579 9092546 6081468 1454482 1556596 49776 113104 78128 82762 114153 96549 46119 46119 0 0 400230 317881 642287 610296 379514 415065 350360 641373 716392 1020887 1481817 X -378600 -871521 -378600 -871521 642287 610296 -492921 0 X 1 X 1 X 1 0 X 6659706 6272894 8755217 8957324 7681943 38327084 6659706 6272894 8755217 8957324 7681943 38327084 3275118 35051966 59348 3673 16328 5738 2127 87214 38414298 4032385 0.91250 0.94620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32450 32450 0 13669 13669 0 0 SECURITY DEPOSITS 38000 OPERATING LEASES, RIGHT OF USE 279881 317881 BANK OVERDRAFT 422493 OPERATING LEASE LIABILITIES, CURRENT PORTION 94380 OPERATING LEASE LIABILITIES, NET OF CURRENT PORTION 199519 716392 X 8844398 244773 244773 8599625 0 8599625 9337319 244773 244773 9092546 0 9092546 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, 2021, 2022 AND 2023 WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF AUGUST 31, 2024. CANADA - NORTH AMERICA (WHICH INCLUDES CANADA AND MEXICO, BUT NOT US) 0 6 PROGRAM SERVICES ADVOCACY 526062 0 6 0 0 0 6 526062 0 526062 0 0 0 0 0 0 AUCTION 5968 5968 3384 CALENDAR 23940 23940 42104 2 429340 429340 459248 459248 45488 45488 413760 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 AARON LIPSKAR CEO 223990 0 2153 0 0 0 0 0 49400 0 275543 0 0 0 MENACHEM KATZ DIRECTOR - PRISON 218378 0 2085 0 0 0 0 0 52360 0 272823 0 0 0 JOSEPH BRYSKI DIR ALTERNATIVE SENTENCING 180000 0 1500 0 0 0 0 0 52000 0 233500 0 0 0 BEREL PALTIEL DIR OF ADVOCACY 119807 0 1400 0 0 0 0 0 39468 0 160675 0 0 0 YOSEF COHN DIRECTOR EDUCATION 120000 0 0 0 0 0 0 0 39000 0 159000 0 0 0 SCHEDULE J, PART I, LINE 1 THE ORGANIZATION FOLLOWS THE IRS GUIDLINES REGARDING PARSONAGE ALLOWANCE FOR MEMBERS OF THE CLERGY. THE HOUSING ALLOWANCE HAS BEEN ADDED TO PART II COLUMN D RESPECTIVELY FOR CALENDAR YEAR 2023. 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 51,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,550. CONSULTANTS: PROGRAM SERVICE EXPENSES 131,606. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 131,606. INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 846,692. MANAGEMENT AND GENERAL EXPENSES 237,074. FUNDRAISING EXPENSES 609,618. TOTAL EXPENSES 1,693,384. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 10,087. MANAGEMENT AND GENERAL EXPENSES 3,530. FUNDRAISING EXPENSES 1,901. TOTAL EXPENSES 15,518. 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