2024-06-11T13:06:47-07:00 2023-07-31 232706331 JOHN E MCGOVERN & ASSOCIATES PC 4109 MAIN STREET PHILADELPHIA PA 19127 990 2022-08-01 232081703 ALEPH ALLIANCE FOR JEWISH RENEWAL ALEP 2152479700 PO BOX 35118 PHILADELPHIA PA 19128 SOOJI MIN-MARANDA EXECUTIVE DIRECTOR 2152479700 2024-06-03 true SOOJI MIN-MARANDA XXX-XX-XXXX true JOHN E MCGOVERN CPA MST P00321253 2154835555 2024-06-11 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z SOOJI MIN-MARANDA PO BOX 35118 PHILADELPHIA PA 19128 2517251 false X ALEPH.ORG X 1978 PA ALEPH FULLY EMBRACES A CONTEMPORARY EGALITARIAN JUDAISM AS A PROFOUND SPIRITUAL PRACTICE AND SOCIAL TRANSFORMER, REACHING BEYOND RELIGIOUS BOUNDARIES AND INSTITUTIONAL STRUCTURES WORLDWIDE. ALEPH BRINGS SPIRITUAL VITALITY AND PASSION INTO THE DAILY LIVES OF JEWS THROUGH PROGRAMS THAT EMPOWER LEADERSHIP, BUILD MULTIRACIAL AND MULTIETHIC COMMUNITIES, AND GENERATE POWERFUL EXPERIENCES AND PRACTICAL RESOURCES. 11 10 22 152 0 0 1188047 1244215 845130 1248020 2503 18344 39546 6672 2075226 2517251 0 0 926352 884221 0 53351 652449 1135198 1578801 2019419 496425 497832 1359015 1707015 431485 268687 927530 1438328 X ALEPH FULLY EMBRACES A CONTEMPORARY EGALITARIAN JUDAISM AS A PROFOUND SPIRITUAL PRACTICE AND SOCIAL TRANSFORMER, REACHING BEYOND RELIGIOUS BOUNDARIES AND INSTITUTIONAL STRUCTURES WORLDWIDE. ALEPH BRINGS SPIRITUAL VITALITY AND PASSION INTO THE DAILY LIVES OF JEWS THROUGH PROGRAMS THAT EMPOWER LEADERSHIP, BUILD MULTIRACIAL AND MULTIETHIC COMMUNITIES, AND GENERATE POWERFUL EXPERIENCES AND PRACTICAL RESOURCES. false false 740096 0 993175 ORDINATION PROGRAM THE ALEPH ORDINATION PROGRAM OFFERS PROFESSIONAL, GRADUATE-LEVEL TRAINING, LEADING TO ORDINATION FOR RABBIS, CANTORS AND RABBINIC PASTORS, THE HASHPA'AH TRAINING PROGRAM FOR JEWISH SPIRITUAL DIRECTORS, AS WELL AS THE EARTH-BASED JUDALISM CERTIFICATE PROGRAM. THE PROGRAM CONTINUED TO GROW IN FY 2022-2023 , WELCOMING ELEVEN NEW RABBINICAL STUDENTS, THREE NEW CANTORIAL STUDENTS AND TWO NEW NEW RABBINIC PASTOR STUDENTS. THE HASHPA'AH PROGRAM CONTINUED ITS SIXTH COHORT WITH SIXTEEN STUDENTS. THE EARTH-BASED JUDALISM CERTIFICATE PROGRAM CONTINUED WITH TWO COHORTS TOTALING FOURTEEN STUDENTS. TOTAL ENROLLMENT FOR THE AOP IS ABOUT NINETY STUDENTS. 418328 0 851424 TOTAL RETREATS PROGRAM These programs provide opportunities for deepening Jewish spiritual experience and expression for spiritual seekers, as well as ALEPH Ordination Program ("AOP") students, Jewish educators, teachers, and trainers.Retreats, training, and professional development programs include Kol Zimra Chant Leader's Training, SOULIFT Retreats, Earth Based Judaism, Kesher and Smicha Week, the ALEPH Ordination Program Study Week. 366434 253850 360137 FISCAL SPONSORSHIP PROGRAM ALEPH acts as the Fiscal Sponsor for several Communities and Programs. These include Mitsui Collective in Ohio, Twin Cities Jewish Renewal Community in Minnesota, Tikkun Leil Shabbat in Washington DC, Pardes Hannah in Michigan, Kol Israel Congregation of Kentucky, Planetary Judaism in California, and Torah of Awakening in Arizona. 150605 0 69729 OTHER PROGRAMS 150605 0 69729 1675463 true true false false false false false false false false true true false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 61 0 true 22 true false false false false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true true false PA X ALEPH OFFICE 2152479700 PO BOX 35118 PHILADELPHIA PA 19128 X RABBI AURA AHUVIA CHAIR 20.00 X X 0 0 0 NEIL BRODSKY BOARD MEMBER 10.00 X 0 0 0 CHARLES SILVERSTEIN TREASURER 1.00 X X 0 0 0 JUDITH DACK BOARD MEMBER 1.00 X 0 0 0 DOUGLAS CHERMAK BOARD MEMBER 1.00 X 0 0 0 RABBI JEREMY PARNES BOARD MEMBER 1.00 X 0 0 0 SHANI MINK BOARD MEMBER 1.00 X 0 0 0 HAZZAN STEPHANIE WEISHAAR BOARD CO-VICE CHAIR 1.00 X X 0 0 0 RABBI JEFF ROTH BOARD MEMBER 1.00 X 0 0 0 NEIL MARKOWITZ BOARD SECRETARY 1.00 X X 0 0 0 RABBI ALAN LEVIN SECRETARY3/23-7/23 TREASURER 7/23 1.00 X X 0 0 0 PESACH-LEV ZEITZ BOARD MEMBER 1.00 X 0 0 0 LINDA JO DOCTOR BOARD VICE CHAIR 8/22-10/23 1.00 X X 0 0 0 SOOJI MIN MARANDA EXECUTIVE DIRECTOR X 125128 0 0 125128 0 0 1 false false false 37310 1206905 11447 1244215 EDUCATION PROGRAM 611710 625724 0 0 EVENT INCOME 900099 597748 0 0 SERVICE CHARGES 900099 22055 0 0 MERCHANDISE SALES 900099 2493 0 0 1248020 18344 0 18344 857 857 0 0 OTHER 900099 3300 3300 0 0 2515 0 0 2515 5815 2517251 1252177 0 20859 774625 575183 158007 41435 50487 19213 25755 5519 59109 42188 13751 3170 17465 17465 0 0 12533 1767 10766 0 558 0 558 0 7710 5228 2482 0 1802 902 900 0 46538 23686 22852 0 2143 0 2143 0 13048 6524 6524 0 BANK SERVICE FEES 248 40 208 0 COMPUTER & WEB CONSULTANTS 15989 15926 63 0 COMPUTER SERVICES 7256 3530 3567 159 BAD DEBT EXP 16005 0 16005 0 993903 963811 27024 3068 2019419 1675463 290605 53351 491659 843169 343780 300725 11160 134656 125407 20887 9338 5904 14893 11755 5280 3138 372391 398536 1359015 1707015 65831 197638 115654 71049 250000 431485 268687 X 513143 803767 414387 634561 927530 1438328 1359015 1707015 497832 12966 X false true X true false X 0 0 335266 600895 770356 915765 1244215 3866497 830028 730424 739147 845130 1248020 4392749 0 0 1165294 1331319 1509503 1760895 2492235 8259246 0 0 0 8259246 8745 2117 567 3514 19201 34144 8745 2117 567 3514 19201 34144 895 5987 1500 3300 11682 8305072 0.99450 0.99650 0.00410 0.00240 X Pt III Ln 12 Other Income Part III, Line 12 Description: OTHER INCOME 2019: 895. 2020: 5987. 2021: 1500. 2022: 3300. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 14893 11755 3138 3138 ENDOWMENT FUNDS 398536 F 398536 X 2530217 12966 12966 2517251 2517251 2019419 2019419 2019419 Pt X, Line 2 The Organization is incorporated in the Commonwealth of Pennsylvania and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization is registered as required with the Pennsylvania Bureau of Charitable Organizations. In September 2009, the FASB issued ASU No. 2009-06, Income Taxes (Topic 740), Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities Taxes (formerly FASB Interpretation No. 48 and Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes). FASB ASC 740 prescribes guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions. Tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon adoption of this standard which has been adopted by the Organization as of January 1, 2009, as required. The adoption of this standard did not require any adjustments to the Organization's financial statements. There were no tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next year. Tax years from 2014 through 2016 remain subject to examination by major tax jurisdictions. false true true false true true true false false false false false false false false false false true Pt VI, Line 11b THE FORM 990 IS REVIEWED BY THE BOARD BEFORE IT IS SIGNED AND FILED. Pt VI, Line 12c ALEPH POLICY ON CONFLICTS OF INTEREST: BEFORE ANY MEETING OF THE BOARD OF DIRECTORS, AN AGENDA WILL BE CIRCULATED TO EACH DIRECTOR AND STAFF MEMBER, WITH AGENDA ITEMS DESCRIBED IN SUFFICIENT DETAIL TO ALLOW MEMBERS OF THE BOARD OF DIRECTORS TO IDENTIFY POSSIBLE CONFLICTS OF INTEREST. CONFLICTS OF INTEREST CAN INCLUDE: ECONOMIC CONFLICTS, IN WHICH A DIRECTOR OR STAFF MEMBER OR SOMEONE WITH WHOM A DIRECTOR OR STAFF MEMBER HAS A CLOSE RELATIONSHIP EITHER DIRECTLY OR INDIRECTLY STAND TO GAIN FINANCIALLY FROM A DECISION OF THE BOARD, NO MATTER HOW SMALL THE POTENTIAL GAIN; EMOTIONAL CONFLICTS, WHICH MIGHT PRESENT DIVIDED LOYALTIES FOR A DIRECTOR OR STAFF MEMBER OR SOMEONE WITH WHOM A DIRECTOR OR STAFF MEMBER HAS A CLOSE RELATIONSHIP EITHER DIRECTLY OR INDIRECTLY WHEN THE INTERESTS OF AN INDIVIDUAL OR ORGANIZATION OTHER THAN ALEPH MAY CONFLICT WITH ALEPH'S OWN INTERESTS OR PLANS; AND WHEN IT IS REASONABLE TO EXPECT THAT A DISINTERESTED PARTY COULD PERCEIVE THE APPEARANCE OF A DUAL INTEREST FOR ANY DIRECTOR OR STAFF MEMBER OR SOMEONE WITH WHOM A DIRECTOR OR STAFF MEMBER HAS A CLOSE RELATIONSHIP WITH EITHER DIRECTLY OR INDIRECTLY (FOR EXAMPLE, WHEN A DIRECTOR OR STAFF MEMBER IS COMPENSATED FOR SERVICES OR PROPERTY TO ALEPH, EVEN IF THEY ARE OFFERED AT OR BELOW MARKET VALUE). A MEMBER OF THE BOARD OF DIRECTORS WITH A CONFLICT OF INTEREST WILL DECLARE IT TO THE CHAIR OF THE BOARD PRIOR TO THE INTRODUCTION OF THE AGENDA ITEM IN QUESTION. THE DISCLOSURE WILL EXPLAIN: THE FACT THAT A CONFLICT OF INTEREST MAY EXIST IN THE CASE OF AN ECONOMIC CONFLICT, THE NATURE AND EXTENT OF THE INTEREST AND THE NATURE AND AMOUNT OF POTENTIAL DIRECT OR INDIRECT BENEFIT TO THE DIRECTOR OR STAFF MEMBER OR SOMEONE WITH WHOM A DIRECTOR OR STAFF MEMBER HAS A CLOSE RELATIONSHIP EITHER DIRECTLY OR INDIRECTLY. THE PARTICIPANTS OF ANY SUCH DISCLOSURE ARE NOTED IN THE MINUTES OF THE MEETING. THE STAFF MEMBER OR DIRECTOR WHO HAS DISCLOSED A CONFLICT OF INTEREST REGARDING AN AGENDA ITEM WILL REFRAIN FROM PARTICIPATING IN DISCUSSIONS AND VOTING ON THE ITEM, AND WILL LEAVE THE MEETING WHEN THE BOARD REACHES THAT AGENDA ITEM. THE DIRECTOR'S DEPARTURE FROM THE MEETING ROOM OR TELECONFERENCE WILL BE NOTED IN THE MINUTES. AFTER DISCUSSION BY THE BOARD OF THAT AGENDA ITEM, THE DIRECTOR WILL RETURN, AND THE RETURN SHALL BE NOTED IN THE MINUTES. Pt VI, Line 15a WHEN HIRING THE OPERATIONS MANAGER AND EXECUTIVE DIRECTOR, THE ALEPH BOARD LOOKED AT NATIONAL AND REGIONAL DATA ON WHAT PEOPLE IN COMPARABLE POSITIONS WERE PAID BY NONPROFITS OF A SIMILAR ANNUAL BUDGET. GIVEN OUR FINANCIAL CIRCUMSTANCES, WE WERE NOT ABLE TO OFFER AT THE TOP OF THOSE CATEGORIES, BUT TRIED TO SETTLE SOMEWHERE IN THE MIDDLE. Pt VI, Line 15b WHEN HIRING THE OPERATIONS MANAGER AND EXECUTIVE DIRECTOR, THE ALEPH BOARD LOOKED AT NATIONAL AND REGIONAL DATA ON WHAT PEOPLE IN COMPARABLE POSITIONS WERE PAID BY NONPROFITS OF A SIMILAR ANNUAL BUDGET. GIVEN OUR FINANCIAL CIRCUMSTANCES, WE WERE NOT ABLE TO OFFER AT THE TOP OF THOSE CATEGORIES, BUT TRIED TO SETTLE SOMEWHERE IN THE MIDDLE. Form 990, Part III, Line 4d OTHER PROGRAMS 150605. 0. 69729. Form 990, Part IX, Line 24e CREDIT CARD FEES 45062. 43260. 1514. 288. Form 990, Part IX, Line 24e DISCRETIONARY GIFTS 12732. 10882. 1850. 0. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 177. 41. 136. 0. Form 990, Part IX, Line 24e EVENT EXPENSE 340536. 337710. 396. 2430. Form 990, Part IX, Line 24e GRANTS DISBURSED TO FISCAL SPONSEES 253850. 253850. 0. 0. Form 990, Part IX, Line 24e GRAPHIC DESIGN 13174. 11869. 1305. 0. Form 990, Part IX, Line 24e ISP/HOSTING 7467. 5918. 1199. 350. Form 990, Part IX, Line 24e MERCHANDISE 6752. 3801. 2951. 0. Form 990, Part IX, Line 24e PROFESSIONAL FEES 62600. 55300. 7300. 0. Form 990, Part IX, Line 24e PROGRAM EXPENSES 242234. 240234. 2000. 0. Form 990, Part IX, Line 24e PAYROLL SERVICE FEES 4699. 0. 4699. 0. Form 990, Part IX, Line 24e TELEPHONE & INTERNET 4620. 946. 3674. 0.