THE ALEPH INSTITUTE INC (EIN 592291627) - 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

1983

Legal Domicile

Principal Officer

AARON LIPSKAR

Phone

3058645553

Tax Period

2023-09-01 to 2024-08-31

THE ALEPH INSTITUTE INC, founded in 1983, is a community nonprofit in the Crime & Legal sector that reported $8.6M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year.

Mission

FAMILY SERVICES, ETHICAL EDUCATION, RABBINICAL VISITATIONS, RELIGIOUS FREEDOM ADVOCACY, PROGRAMS FOR PRISONS AND THE MILITARY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $7,681,943

Program Service Revenue $121,790

Investment Income $0

Other Revenue $795,892

TOTAL REVENUE $8,599,625

Expense Breakdown

Grants Paid $6,520

Salaries & Benefits $4,728,104

Fundraising Expenses $1,556,596

Program Expenses $6,081,468

Other Expenses $4,357,922

TOTAL EXPENSES $9,092,546

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,599,625	$9,781,230	-0.1%
Expenses	$9,092,546	$10,088,639	-0.1%
Net Income	$-492,921	$-307,409	+0.6%

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

400

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

$275,543

Total Directors

$275,543

Key Employees

$506,323

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RABBI SHOLOM D LIPSKAR	CHAIRMAN/PRESIDENT	1.00	Officer Director	$0	$0	$0
BORUCH DUCHMAN	TREASURER	1.00	Officer Director	$0	$0	$0
JOY FISHMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
ROBERT DANIAL	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHEN FISKE	BOARD MEMBER	1.00	Director	$0	$0	$0
RUSSEL GALBUT	BOARD MEMBER	1.00	Director	$0	$0	$0
REUVEN HERSSEIN	BOARD MEMBER	1.00	Director	$0	$0	$0
SONNY KAHN	BOARD MEMBER	1.00	Director	$0	$0	$0
ALBERTO KAMHAZI	BOARD MEMBER	1.00	Director	$0	$0	$0
MORRIS MENDAL	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID SCHOTTENSTEIN	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIC STEIN	BOARD MEMBER	1.00	Director	$0	$0	$0
AARON LIPSKAR	CEO	40.00	Officer Director	$226,143	$49,400	$275,543
MENACHEM KATZ	DIRECTOR - PRISON	40.00	Key Emp	$220,463	$52,360	$272,823
JOSEPH BRYSKI	DIR ALTERNATIVE SENTENCING	40.00	Key Emp	$181,500	$52,000	$233,500
JOSEPH LIPSKAR	CFO	40.00	Highest	$140,700	$0	$140,700
ZVI BOJARSKI	DIRECTOR NATIONAL POLICY	40.00	Highest	$127,653	$0	$127,653
DAVID TAMMAN	LEGAL RESEARCH AND WRITING	40.00	Highest	$123,938	$0	$123,938
BEREL PALTIEL	DIR OF ADVOCACY	40.00	Highest	$121,207	$39,468	$160,675
YOSEF COHN	DIRECTOR EDUCATION	40.00	Highest	$120,000	$39,000	$159,000

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
2024	$8,599,625	$9,092,546	$610,296	$-492,921
2023	$9,781,230	$10,088,639	$642,287	$-307,409
2022	$9,575,521	$9,702,800	$278,913	$-127,279
2022	$9,147,480	$9,364,919	$152,629	$-217,439
2021	$7,284,474	$7,258,860	$1,015,016	$25,614
2020	$7,127,481	$6,661,475	$360,911	$466,006
2019	$6,685,513	$6,899,081	$233,969	$-213,568
2018	$5,604,766	$5,807,532	$225,573	$-202,766

THE ALEPH INSTITUTE INC