THE HOFFBERGER INSTITUTE FOR TEXT STUDY INC D/B/A ALEPH BETA (EIN 273846145) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

IMMANUEL SHALEV

Phone

5163505501

Tax Period

2024-07-01 to 2025-06-30

THE HOFFBERGER INSTITUTE FOR TEXT STUDY INC D/B/A ALEPH BETA, founded in 2010, is a community nonprofit in the Religion sector that reported $3.2M in total revenue in fiscal year 2024.

Mission

TO CREATE VIDEO AND OTHER EDUCATIONAL MATERIALS THAT DELVE INTO JEWISH TEXT AND OTHER SOURCES IN JEWISH STUDIES. WE SEEK TO SPREAD THE AVAILABILITY AND ACCESSIBILITY OF THIS TYPE OF EDUCATION TO AS MANY PEOPLE AS POSSIBLE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $906,683

Program Service Revenue $2,398,701

Investment Income $0

Other Revenue $-77,084

TOTAL REVENUE $3,228,300

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,413,702

Fundraising Expenses $230,002

Program Expenses $2,169,928

Other Expenses $1,873,773

TOTAL EXPENSES $3,287,475

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,228,300	$3,185,287	+0.0%
Expenses	$3,287,475	$2,985,838	+0.1%
Net Income	$-59,175	$199,449	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$251,744

Total Directors

$150,891

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RABBI DAVID FOHRMAN	DIRECTOR	40.00	Director	$150,891	$0	$150,891
STEVEN WAGNER	CHAIRMAN	10.00	Officer Director	$0	$0	$0
JEKUTIEL SHALEV	PRESIDENT	10.00	Officer Director	$0	$0	$0
ROBERT ROTHENBERG	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
JOPSHUA MALIN	TREASURER	10.00	Officer Director	$0	$0	$0
ETTA BRANDMAN	SECRETARY	10.00	Officer Director	$0	$0	$0
DAVID HAMBURGER	TRUSTEE	10.00	Director	$0	$0	$0
MOSHE WOLFSON	TRUSTEE	10.00	Director	$0	$0	$0
IMMANUEL SHALEV	CEO	40.00	Officer	$165,263	$0	$165,263
MALKA LEBOVIC	COO	40.00	Officer	$86,481	$0	$86,481

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,228,300	$3,287,475	$524,452	$-59,175
2024	$3,185,287	$2,985,838	$666,055	$199,449
2023	$3,035,729	$3,601,520	$524,734	$-565,791
2022	$2,959,975	$2,850,089	$1,072,584	$109,886
2021	$2,815,273	$2,423,668	$993,193	$391,605
2020	$1,974,667	$2,011,043	$684,355	$-36,376
2018	$1,817,354	$1,506,179	$886,328	$311,175

THE HOFFBERGER INSTITUTE FOR TEXT STUDY INC D/B/A ALEPH BETA