Civic Intelligence

Aleph Learning Center

990EZ • Fiscal year 2022 • EIN 06-1691298

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 23, 2023

325 East 75th StreetNew York, NY 10021

(917) 287-9116

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • NTEE X30 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • NTEE X30 • <$500k nonprofits • Source year 2022

Net Margin

18th percentile

-19%

Higher net margin than 18% of similar nonprofits.

2022 filings • NTEE X30 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$107,140

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 76.6% of source-year revenue.

2022 filings • NTEE X30 • <$500k nonprofits • Source year 2022

Asset Growth

37th percentile

-15%

Faster asset growth than 37% of similar nonprofits.

2022 filings • NTEE X30 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • NTEE X30 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$146,933

Down $25,956 (-15%) from 2021

Net Assets

Down

$146,933

Down $25,956 (-15%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$139,899

Down $22,240 (-14%) from 2021

Expenses

Up

$165,855

Up $60,375 (+57%) from 2021

Net Income

Down

-$25,956

Down $82,615 (-146%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2010: $186,024Liabilities 2010: $0Net Assets 2010: $186,0242010Assets 2011: $130,704Liabilities 2011: $0Net Assets 2011: $130,7042011Assets 2013: $130,127Liabilities 2013: $0Net Assets 2013: $130,1272013Assets 2014: $105,502Liabilities 2014: $2,031Net Assets 2014: $103,4712014Assets 2015: $88,476Liabilities 2015: $0Net Assets 2015: $88,4762015Assets 2016: $114,378Liabilities 2016: $0Net Assets 2016: $114,3782016Assets 2018: $167,466Liabilities 2018: $0Net Assets 2018: $167,4662018Assets 2019: $98,648Liabilities 2019: $0Net Assets 2019: $98,6482019Assets 2020: $116,230Liabilities 2020: $0Net Assets 2020: $116,2302020Assets 2021: $172,889Liabilities 2021: $0Net Assets 2021: $172,8892021Assets 2022: $146,933Liabilities 2022: $0Net Assets 2022: $146,9332022Assets 2023: $68,526Liabilities 2023: $0Net Assets 2023: $68,5262023Assets 2024: $51,209Liabilities 2024: $21,974Net Assets 2024: $29,2352024

Highlighted filing

2022

Assets$146,933
Liabilities$0
Net Assets$146,933

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $160,6702010Revenue 2011: $128,005Expenses 2011: $183,325Net Income 2011: -$55,3202011Revenue 2013: $211,918Expenses 2013: $185,296Net Income 2013: $26,6222013Revenue 2014: $194,952Expenses 2014: $221,608Net Income 2014: -$26,6562014Revenue 2015: $173,598Expenses 2015: $188,593Net Income 2015: -$14,9952015Revenue 2016: $136,039Expenses 2016: $110,137Net Income 2016: $25,9022016Revenue 2018: $186,382Expenses 2018: $131,801Net Income 2018: $54,5812018Revenue 2019: $79,481Expenses 2019: $148,299Net Income 2019: -$68,8182019Revenue 2020: $123,880Expenses 2020: $106,298Net Income 2020: $17,5822020Revenue 2021: $162,139Expenses 2021: $105,480Net Income 2021: $56,6592021Revenue 2022: $139,899Expenses 2022: $165,855Net Income 2022: -$25,9562022Revenue 2023: $191,166Expenses 2023: $264,882Net Income 2023: -$73,7162023Revenue 2024: $311,573Expenses 2024: $350,864Net Income 2024: -$39,2912024

Highlighted filing

2022

Revenue$139,899
Expenses$165,855
Net Income-$25,956
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 23, 2023
Return Version
2022v5.0
Gross Receipts
$150,599
Mission and Program Overview

Mission

Religous education, research and activities

Promote religous education, research and activities

Program Services

DescriptionGrantsExpenses
RELIGIOUS EDUCATION, RESEARCH AND ACTIVITIES AND CELEBRATIONS OF HOLIDAYS$0$56,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MENACHEM BENZECRYFinancial OfficerFT$107,140-$107,140
RACHEL BENCHIMOLPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Aleph Learning Center
EIN
06-1691298
Phone
9172879116
Address
325 EAST 75TH STREET, NEW YORK, NY 10021

Signing Officer

Name
Rachel Benchimol
Title
Sect/treas
Phone
9172879116
Signed
2023-11-23
Discuss with paid preparer
Yes

Preparer

Firm
Billet Feit & Preis CPA Pc
Address
42 BROADWAY SUITE 1815, NEW YORK, NY 10004
Preparer
Joseph Morgenstern
Phone
2124253300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: accounting fees. Amount: 3,300. Description: celebrations. Amount: 5,606. Description: bank fees. Amount: 295. Description: books. Amount: 587. Description: chatan & klaha classes. Amount: 4,250. Description: class food. Amount: 1,026. Description: cleaning. Amount: 40. Description: clubs. Amount: 7,284. Description: computer expenses. Amount: 270. Description: education. Amount: 2,800. Description: fundraising expenses. Amount: 3,586. Description: insurance. Amount: 841. Description: kallah supplies. Amount: 70. Description: misc expenses. Amount: 1,840. Description: office supplies. Amount: 211. Description: payroll fees. Amount: 964. Description: payroll tax expense. Amount: 5,396. Description: processing fees. Amount: 1,806. Description: religious holiday celebrations. Amount: 3,396. Description: school supplies. Amount: 1,983. Description: supplies. Amount: 2,798. Total to form 990-ez, line 16: 48,349.

Raw XML Appendix149 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RACHEL BENCHIMOL
IRS990EZ/BooksInCareOfDetail/PhoneNum09172879116
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0325 EAST 75TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010021
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0172889
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0146933
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt040.00
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt0107140
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm0MENACHEM BENZECRY
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0FINANCIAL OFFICER
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141889
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-25956
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04250
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0172889
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0146933
IRS990EZ/FundraisingGrossIncomeAmt08710
IRS990EZ/GrossReceiptsAmt0150599
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0172889
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0146933
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0172889
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0146933
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1107140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RACHEL BENCHIMOL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MENACHEM BENZECRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FINANCIAL OFFICER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt01
IRS990EZ/OtherExpensesTotalAmt048349
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE RELIGOUS EDUCATION, RESEARCH AND ACTIVITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RELIGIOUS EDUCATION, RESEARCH AND ACTIVITIES AND CELEBRATIONS OF HOLIDAYS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056161
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0113256
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt010700
IRS990EZ/SpecialEventsNetIncomeLossAmt0-1990
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0165855
IRS990EZ/TotalProgramServiceExpensesAmt056161
IRS990EZ/TotalRevenueAmt0139899
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0144094
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0162139
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0123878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079481
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0186382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0695974
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0695974
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0144094
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0162139
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0123878
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079481
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0186382
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0695974
IRS990ScheduleA/TotalSupportAmt0695974
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ACCOUNTING FEES. AMOUNT: 3,300. DESCRIPTION: CELEBRATIONS. AMOUNT: 5,606. DESCRIPTION: BANK FEES. AMOUNT: 295. DESCRIPTION: BOOKS. AMOUNT: 587. DESCRIPTION: CHATAN & KLAHA CLASSES. AMOUNT: 4,250. DESCRIPTION: CLASS FOOD. AMOUNT: 1,026. DESCRIPTION: CLEANING. AMOUNT: 40. DESCRIPTION: CLUBS. AMOUNT: 7,284. DESCRIPTION: COMPUTER EXPENSES. AMOUNT: 270. DESCRIPTION: EDUCATION. AMOUNT: 2,800. DESCRIPTION: FUNDRAISING EXPENSES. AMOUNT: 3,586. DESCRIPTION: INSURANCE. AMOUNT: 841. DESCRIPTION: KALLAH SUPPLIES. AMOUNT: 70. DESCRIPTION: MISC EXPENSES. AMOUNT: 1,840. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 211. DESCRIPTION: PAYROLL FEES. AMOUNT: 964. DESCRIPTION: PAYROLL TAX EXPENSE. AMOUNT: 5,396. DESCRIPTION: PROCESSING FEES. AMOUNT: 1,806. DESCRIPTION: RELIGIOUS HOLIDAY CELEBRATIONS. AMOUNT: 3,396. DESCRIPTION: SCHOOL SUPPLIES. AMOUNT: 1,983. DESCRIPTION: SUPPLIES. AMOUNT: 2,798. TOTAL TO FORM 990-EZ, LINE 16: 48,349.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL BENCHIMOL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECT/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum09172879116
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALEPH LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ALEP
ReturnHeader/Filer/EIN0061691298
ReturnHeader/Filer/PhoneNum09172879116
ReturnHeader/Filer/USAddress/AddressLine1Txt0325 EAST 75TH STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132839033
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BILLET FEIT & PREIS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 BROADWAY SUITE 1815
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010004
ReturnHeader/PreparerPersonGrp/PhoneNum02124253300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH MORGENSTERN
ReturnHeader/ReturnTs02023-11-23T08:48:21-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RACHEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BENCHIMOL
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.22$0.29$3.12$3.51$0.39
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.91$2.65$0.74
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.40$1.66$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.00$1.73$1.62$1.05$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$1.24$1.06$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.79$1.48$0.69
2018Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$1.86$1.32$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$1.36$1.10$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$1.74$1.89$0.15
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.06$0.02$1.03$1.95$2.22$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$2.12$1.85$0.27
2011Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$1.28$1.83$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.00$1.86$1.61