Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.43x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 7.1% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Balance Sheet
Assets
Down$51,209
Down $17,317 (-25%) from 2023
Net Assets
Down$29,235
Down $39,291 (-57%) from 2023
Liabilities
Up$21,974
Up $21,974 from 2023
Revenue And Expenses
Revenue
Up$311,573
Up $120,407 (+63%) from 2023
Expenses
Up$350,864
Up $85,982 (+32%) from 2023
Net Income
Up-$39,291
Up $34,425 (+47%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 18, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $311,573
Mission and Program Overview
Mission
Religous education, research and activities
Promote religious education, research and and activities..
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $68,526 | $38,432 | ▼ $30,094 |
| Rtn Earn Endowment Incm Other Fnds | $68,526 | $29,235 | ▼ $39,291 |
| Other Notes and Loans Receivable, Net | - | $12,777 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $68,526 | $51,209 | ▼ $17,317 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $16,000 | - |
| Accounts Payable and Accrued Expenses | - | $5,974 | - |
| Total Liabilities | $0 | $21,974 | ▲ $21,974 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $68,526 | $29,235 | ▼ $39,291 |
| Total Liabilities and Net Assets / Fund Balance | $68,526 | $51,209 | ▼ $17,317 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Rachel Benchimol | Director | FT | $22,154 | $22,154 |
Board Members and Trustees
| Name | Title |
|---|---|
| Marko Issever | President |
| Alvin Adler | Vice President |
| Raphael Benchimol | Director |
| Lily Iny | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $311,051
- Program Service Revenue
- $0
- Investment Income
- $522
- Other Revenue
- $0
- All Other Contributions
- $311,051
- Change in Net Assets
- $-39,291
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $209,524 |
| Salaries, Compensation, and Employee Benefits | $141,340 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $46,000 | $69,447 | - | $115,447 |
| All Other Expenses | $10,638 | $37,282 | - | $47,920 |
| Other Expenses | $29,691 | - | - | $29,691 |
| Other Employee Benefits | - | $16,500 | - | $16,500 |
| Payroll Taxes | - | $9,393 | - | $9,393 |
| Travel | - | $2,166 | - | $2,166 |
| Insurance | - | $1,413 | - | $1,413 |
| Advertising | - | $204 | - | $204 |
| Total Functional Expenses | $214,459 | $136,405 | $0 | $350,864 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Treasurer rachel benchimol is wife of director rabbi”
Form 990, Part VI, Section B, Line 11B
“Returns are prepared and sent to the officers and directors of the organization. The returns are reviewed . Once approved , form 8879-te is signed and sent back to the preparer who files the return.”
Form 990, Part VI, Section B, Line 12C
“The treasurer constantly reviews check books, purchase receipts, bank statements and any contracts.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.”
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
- Secretary
- Phone
- 9172879116
- Signed
- 2025-11-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Rachel Benchimol
- Formed
- 2003
- Legal Domicile
- Ny
- Voting Board Members
- 6
- Independent Board Members
- 0
- Employees
- 9
- Volunteers
- 0
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, Part IX, Line 24E
“Training & conferences: program service expenses 0. Management and general expenses 14,085. Fundraising expenses 0. Total expenses 14,085. Speakers & entertainment: program service expenses 6,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,500. Professional fees: program service expenses 0. Management and general expenses 5,250. Fundraising expenses 0. Total expenses 5,250. Credit card processing fees: program service expenses 0. Management and general expenses 4,142. Fundraising expenses 0. Total expenses 4,142. Phone & internet: program service expenses 0. Management and general expenses 3,924. Fundraising expenses 0. Total expenses 3,924. Payroll service fee: program service expenses 2,194. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,194. Website: program service expenses 0. Management and general expenses 2,083. Fundraising expenses 0. Total expenses 2,083. Printing & photocopying: program service expenses 0. Management and general expenses 1,922. Fundraising expenses 0. Total expenses 1,922. Misc. Expense: program service expenses 951. Management and general expenses 816. Fundraising expenses 0. Total expenses 1,767. Bank fees: program service expenses 0. Management and general expenses 1,542. Fundraising expenses 0. Total expenses 1,542. Software: program service expenses 0. Management and general expenses 1,133. Fundraising expenses 0. Total expenses 1,133. Cleaning: program service expenses 0. Management and general expenses 1,024. Fundraising expenses 0. Total expenses 1,024. Merchant account fees: program service expenses 0. Management and general expenses 750. Fundraising expenses 0. Total expenses 750. Merchandise: program service expenses 600. Management and general expenses 0. Fundraising expenses 0. Total expenses 600. Shipping & postage: program service expenses 0. Management and general expenses 356. Fundraising expenses 0. Total expenses 356. Outreach: program service expenses 240. Management and general expenses 0. Fundraising expenses 0. Total expenses 240. Gifts: program service expenses 153. Management and general expenses 0. Fundraising expenses 0. Total expenses 153. Office supplies: program service expenses 0. Management and general expenses 147. Fundraising expenses 0. Total expenses 147. Subscriptions: program service expenses 0. Management and general expenses 108. Fundraising expenses 0. Total expenses 108.”
Raw XML Appendix332 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.
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TREASURER RACHEL BENCHIMOL IS WIFE OF DIRECTOR RABBI |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RETURNS ARE PREPARED AND SENT TO THE OFFICERS AND DIRECTORS OF THE ORGANIZATION. THE RETURNS ARE REVIEWED . ONCE APPROVED , FORM 8879-TE IS SIGNED AND SENT BACK TO THE PREPARER WHO FILES THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TREASURER CONSTANTLY REVIEWS CHECK BOOKS, PURCHASE RECEIPTS, BANK STATEMENTS AND ANY CONTRACTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TRAINING & CONFERENCES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,085. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,085. SPEAKERS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 6,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,500. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,250. CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,142. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,142. PHONE & INTERNET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,924. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,924. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 2,194. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,194. WEBSITE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,083. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,083. PRINTING & PHOTOCOPYING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,922. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,922. MISC. EXPENSE: PROGRAM SERVICE EXPENSES 951. MANAGEMENT AND GENERAL EXPENSES 816. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,767. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,542. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,542. SOFTWARE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,133. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,133. CLEANING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,024. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,024. MERCHANT ACCOUNT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750. MERCHANDISE: PROGRAM SERVICE EXPENSES 600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 600. SHIPPING & POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 356. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 356. OUTREACH: PROGRAM SERVICE EXPENSES 240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 240. GIFTS: PROGRAM SERVICE EXPENSES 153. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 153. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 147. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 147. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 108. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 68526 |
| IRS990/TotalAssetsEOYAmt | 0 | 51209 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 68526 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 51209 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 311051 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 136405 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 214459 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 350864 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 21974 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 21974 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 68526 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 29235 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 214459 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 22154 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 522 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 311573 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 68526 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 51209 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2166 |
| IRS990/TravelGrp/TotalAmt | 0 | 2166 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 16000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 325 EAST 75TH STREET |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 10021 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RACHEL BENCHIMOL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9172879116 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ALEPH LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ALEP |
| ReturnHeader/Filer/EIN | 0 | 061691298 |
| ReturnHeader/Filer/PhoneNum | 0 | 9172879116 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 325 EAST 75TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10021 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 132839033 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BILLET FEIT & PREIS CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 42 BROADWAY SUITE 1815 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10004 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2124253300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH MORGENSTERN |
| ReturnHeader/ReturnTs | 0 | 2025-11-18T17:31:08-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $51,209
- Liabilities
- $21,974
- Net assets
- $29,235
- Revenue
- $311,573
- Expenses
- $350,864
- Net income
- -$39,291