Aleph Learning Center EIN 06-1691298 Form 990 (PDF) Claim this org

Aleph Learning Center

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Promotes religious education, research, and activities. For fiscal year 2024 it reported $312K in revenue, $351K in expenses, and $29K in net assets.Pt I

Type
Religious organization · Religion
Location
New York, NY
Filings
5 on file (2020–2024)
Revenue
$312KFY2024
Expenses
$351K
Net assets
$29K
People
5
Filings
5
Updates
0
More identity details & actions ⌄
EIN  06-1691298 Religious organization New York, NY
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes religious education, research, and activities.
Leadership
Rachel Benchimol · Director · $22K
Money in and out
$312K revenue, $351K expenses
Bottom line
61% program efficiency
Where the money goes · FY2024
Total revenue
$312K
Pt VIII · Ln 12
Total expenses
$351K
Pt IX · Ln 25
Net assets
$29K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$39K
Where spending went · Part IX cols B–D
Program services $0.61 Management & general $0.39
Program efficiency
61%
of spending reaches programs
Operating runway
1.3mo
months of highly liquid reserves at operating expense rate▼ -58% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▲ +67% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$312K
FY2024▲ +63%
Total revenue
$312K
Pt VIII · Ln 12
Total expenses
$351K
Pt IX · Ln 25
Net assets
$29K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$39K
Total assetsPt X · Ln 16$51K
Program-expense ratioPt IX · col B61%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAleph Learning Center
EINHdr · item D06-1691298
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X30)
Ruling yearIRS BMFDec 2003

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$22,154Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Rachel Benchimol’s $22K as Director is at the 19th percentile of top reported officer pay among 2135 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2022
Menachem Benzecry$107,140
Rachel Benchimol$22,154

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $214K of program spending, described in the organization's own filed words · FY2024.
01

Religious education, research, activities and celebrations of holidays

$214Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$311K
Investment income$522
Total revenueLn 12$312K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.61 Management & general $0.39
Program services61%$214K
Management & general39%$136K
Total functional expensesLn 25$351K

Balance Sheet

Part X · end of year
CashLn 1$38K
Total assetsLn 16$51K
Total liabilitiesLn 26$22K
Total net assetsLn 32$29K
Months of cash on handcomputed1.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $38K · Operating expenses/yr $351K
1.3 months
Where the money goes
Program services
Program services $214K · Total expenses $351K
61%
Management & General
Management & general $136K · Total expenses $351K
39%
Fundraising
Fundraising $0 · Total expenses $351K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $311K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $311K · Total revenue $312K
100%
Government reliance
Government grants — · Total revenue $312K
Earned-income share
Program service revenue $0 · Total revenue $312K
0%
Investment reliance
Investment income $522 · Total revenue $312K
+0.2%
Program self-sufficiency
Program service revenue $0 · Total expenses $351K
0%
Growth & trend
Revenue growth (YoY)
This year $312K · Prior year $191K
+63%
Revenue CAGR
FY2020 $124K · FY2024 $312K
+26%
Net-asset trend (YoY)
End of year $29K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $312K · Expenses $351K
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $51K
Net-asset ratio
Net assets $29K · Total assets $51K
57%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $51K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rachel Benchimol · Reported title DIRECTOR · Highest reported compensation $22K · Total expenses $351K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $141K · Total expenses $351K
40%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 61%
Overhead ratio 39%
Fundraising cost ratio 0%
Revenue growth 63%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$11

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$312K revenue · viewing · ⤓ 990 PDF
FY2023$191K revenue · ⤓ 990 PDF
FY2022$140K revenue · ⤓ 990 PDF
FY2021$162K revenue · ⤓ 990 PDF
FY2020$124K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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