2019-06-14T06:51:12-07:00 2018-07-31 JOHN E MCGOVERN & ASSOCIATES PC 4109 MAIN STREET PHILADELPHIA PA 19127 990 2017-08-01 232081703 ALEPH ALLIANCE FOR JEWISH RENEWAL ALEP 2152479700 PO BOX 35118 PHILADELPHIA PA 19128 SOOJI MIN-MARANDA EXECUTIVE DIRECTOR 2152479700 2019-06-07 true JOHN E MCGOVERN CPA MST P00321253 2154835555 2019-06-14 208.84.90.60 2019-06-14 06:50:56 PD P 43D21642E5D4DEE5CB23728BCAD8469A191C274E 93ABAF9D10C4A48C261E1D16A9525198FA0B3BB0 2017 2019-02-21 02:37:17Z X SOOJI MIN-MARANDA PO BOX 35118 PHILADELPHIA PA 19128 1815058 false X WWW.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 14 13 20 42 0 195625 407013 1072136 1404786 1133 3038 214 221 1269108 1815058 0 0 747240 782221 0 45698 774696 1009463 1521936 1791684 -252828 23374 676392 810881 193864 299836 482528 511045 X ALEPH FULLY EMBRACES A CONTEMPORARY EGALITARIAN JUDAISM false false 233277 241597 RETREATS & TRAINING PROGRAMS THESE PROGRAMS PROVIDE OPPORTUNITIES FOR DEEPENING JEWISH SPIRITUAL EXPERIENCE AND EXPRESSION FOR SPIRITUAL SEEKERS, AS WELL AS AOP STUDENTS, JEWISH EDUCATORS, TEACHERS AND TRAINERS. RETREATS, TRAININGS AND PROFESSIONAL DEVELOPMENT PROGRAMS INCLUDE KOL ZIMRA CHANT LEADER'S TRAINING, EMBODYING SPIRIT, EN-SPIRITING BODY MOVEMENT TRAINING, ECSTATIC MEDITATION AND SMICHA WEEK, THE ORDINATION PROGRAM STUDY WEEK. 628302 601022 ORDINATION PROGRAM THE ALEPH ORDINATION PROGRAM OFFERS PROFESSIONAL, GRADUATE-LEVEL TRAINING, LEADING TO ORDINATION FOR RABBIS, CANTORS AND RABBINIC PASTORS. THE PROGRAM CONTINUED TO GROW IN 2017/18 WELCOMING SIX NEW RABBINICAL STUDENTS, THREE NEW CANTORIAL STUDENTS AND TWO NEW RABBINIC PASTOR STUDENTS. THE HASHPA'AH SPIRITUAL DIRECTION TRAINING PROGRAM CONTINUED COHORT 5 WITH 15 STUDENTS. TOTAL ENROLLMENT FOR THE ALEPH ORDINATION PROGRAM IS ABOUT 94 STUDENTS. 535313 556080 KALLAH THE ALEPH KALLAH IS AN EXCITING WEEK-LONG GATHERING OF MANY HUNDREDS OF CLERGY, STUDENTS, LAYLEADERS, EDUCATORS AND SEEKERS, TOGETHER STEEPING IN RENEWAL LEARNING, PRAYER, ART, DANCE, YOGA, MEDITATION AND OTHER INSPIRING PROGRAMS TAUGHT BY GIFTED TEACHERS. AS THE QUINTESSENTIAL RENEWAL EXPERIENCE, KALLAH IS THE PLACE TO NETWORK, BUILD COMMUNITY, IMMERSE IN CUTTING-EDGE INNOVATION, DELIGHT IN DIVERSEMODALITIES OF SPIRITUALITY, AND FEED THE MIND, HEART AND SOUL. A BIENNIAL EVENT, THE 2018 A 98737 OTHER PROGRAMS 98737 1495629 true true false false false false false false false true true true true false true true true false true false false false false false false false false true false false false false false false false false false false false false false false false false false false true 50 0 true 20 true false false false false false false false false false false X 14 13 true false false false false false false true true false false true true true true true true true true false PA X ALEPH OFFICE CO LYNDA SIMONS 2152479700 4018 LAURISTON ST PHILADELPHIA PA 19128 RABBI AURA AHUVIA CHAIR 20.00 X X 0 0 0 LINDA JO DOCTOR VICE-CHAIR 20.00 X X 0 0 0 NEIL MARKOWITZ SECRETARY 10.00 X X 0 0 0 RABBINIC PASTOR DAVID DANIEL KLIPPE TREASURER 1.00 X X 3231 0 0 CHARLES SILVERSTEIN INTERIM TREASURER 1.00 X 0 0 0 RABBI ANNE BRENER BOARD MEMBER 1.00 X 0 0 0 DOUGLAS CHERMAK BOARD MEMBER 1.00 X 0 0 0 ROSALIE EISEN BOARD MEMBER 1.00 X 0 0 0 JANEE GRAVER BOARD MEMBER 1.00 X 0 0 0 MAGGIDA SUSAN ABRAMS BOARD MEMBER 1.00 X 0 0 0 CONNIE REIDER BOARD MEMBER 1.00 X 0 0 0 RABBI JEFF ROTH BOARD MEMBER 1.00 X 0 0 0 JADE NETANYA ULLMANN BOARD MEMBER 1.00 X 0 0 0 ZOE VAN RAAN BOARD MEMBER 1.00 X 0 0 0 SOOJI MIN-MARANDA EXECUTIVE DIRECTOR 20.00 X 1176 0 0 4407 false false false 45532 361481 15100 407013 MERCHANDISE SALES 900099 1013 EDUCATION & PROGRAM 611710 601022 EVENT INCOME 900099 797677 SERVICE CHARGES 900099 1474 ADVERTISING & SPONSORSHIP 900099 3600 1404786 3038 3038 221 221 1815058 1404786 3259 726537 562121 129797 34619 1963 421 1542 0 53721 38553 11974 3194 11232 0 11232 0 4500 0 4500 0 31553 20112 6044 5397 6550 633 5917 0 12454 4109 8345 0 41102 17162 23940 0 899 0 899 0 41212 10291 30921 0 BANK SERVICE FEES 625 625 0 0 COMPUTER & WEB CONSULTANTS 5883 3680 2203 0 COMPUTER SERVICES 6708 4769 1640 299 CREDIT CARD FEES 42191 40731 730 730 804554 792422 10673 1459 1791684 1495629 250357 45698 303204 363032 169695 156007 18959 86426 51587 55221 32054 17810 5430 2170 2910 3260 16625 97233 111750 750 750 676392 810881 137881 214413 55983 85423 193864 299836 X 352211 368623 130317 142422 482528 511045 676392 810881 23374 5143 X false true X true false X 0 0 0 380857 415706 468442 195625 407013 1867643 892093 976426 1311150 1072136 1404786 5656591 1272950 1392132 1779592 1267761 1811799 7524234 7524234 2407 431 1893 1347 3259 9337 2407 431 1893 1347 3259 9337 42524 3790 46314 7579885 0.99270 0.99200 0.00120 0.00140 X Pt III Ln 12 Other Income Part III, Line 12 Description: OTHER INCOME 2013: 42524. 2015: 3790. 5430 2170 3260 3260 ENDOWMENT FUNDS 111750 F 111750 PAYROLL LIABILITIES 12296 OTHER LIABILITIES DEFERRED REVENUE 73127 85423 X 1820201 5143 5143 1815058 1815058 1791684 1791684 1791684 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 true ASIYAH JEWISH COMMUNITY 373 B SOMERVILLE AVE SOMERVILLE MA 02143 821476794 17613 FISCAL SPONSORSHIP 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 APPEARACE 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 RECENT 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 RECENT 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 2 MARCIA PRAGER (DEAN OF ORDINATION) AND JACK KESSLER (DEAN OF CATORIAL) ARE MARRIED. NADYA GROSS(DIRECTOR OF HASHPA'AH) AND VICTOR GROSS(EMPLOYEE) ARE MARRIED. Form 990, Part III, Line 4d OTHER PROGRAMS 98737. 0. 0. Form 990, Part IX, Line 24e ADMINISTRATIVE FEES 1521. 59. 1462. 0. Form 990, Part IX, Line 24e DISCRETIONARY GIFTS 5183. 4747. 436. 0. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 631. 236. 395. 0. Form 990, Part IX, Line 24e EVENT EXPENSES 543321. 543321. 0. 0. Form 990, Part IX, Line 24e GRANTS DISBURSED TO FISCAL SPONSEES 19773. 19773. 0. 0. Form 990, Part IX, Line 24e GRAPHIC DESIGN 3654. 3654. 0. 0. Form 990, Part IX, Line 24e ISP/HOSTING 2076. 924. 960. 192. Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE 420. 139. 281. 0. Form 990, Part IX, Line 24e MERCHANDISE 8681. 8681. 0. 0. Form 990, Part IX, Line 24e PROFESSIONAL FEES 1000. 1000. 0. 0. Form 990, Part IX, Line 24e PROGRAM EXPENSES - ADMINISTRATION 67795. 67795. 0. 0. Form 990, Part IX, Line 24e PROGRAM EXPENSES - TEACHERS 130169. 130169. 0. 0. Form 990, Part IX, Line 24e PAYROLL SERVICE FEES 3552. 1776. 1776. 0. Form 990, Part IX, Line 24e POSTAGE 1220. 922. 199. 99. Form 990, Part IX, Line 24e PRINTING 7879. 6904. 96. 879. Form 990, Part IX, Line 24e RENTAL EQUIPMENT 2660. 878. 1782. 0. Form 990, Part IX, Line 24e TELEPHONE & INTERNET 2889. 1444. 1156. 289. Form 990, Part IX, Line 24e TEMPORARY HELP 2130. 0. 2130. 0.