Aleph Institute
Chabad-Lubavitch organisation serving Jewish prisoners and military personnel, Surfside, Florida
| The Aleph Institute, Inc.
| |
|---|---|
| Type | Public charity (files Form 990) |
| Founded | 1981; IRS ruling July 1986 |
| Founder(s) | Rabbi Sholom Ber Lipskar |
| Registration ID | EIN 59-2291627 |
| Location | 9540 Collins Avenue, Surfside, FL 33154 |
| Key people | Aaron Lipskar (chief executive) |
| Website | aleph-institute.org |
The Aleph Institute is a Chabad-Lubavitch organisation in Surfside, Florida. It works with Jewish prisoners, military personnel and their families, and campaigns on criminal justice. Its own account says it was "founded in 1981 by Rabbi Sholom Ber Lipskar" at the direction of the Rebbe, Menachem Mendel Schneerson.[1] The Korf Family Foundation reported grants of $119,400 to it between 2008 and 2016.[2][3]
History and activities
Aleph's website (Chabad-side) describes the institute as "a national non-profit organization, founded in 1981 by Rabbi Sholom Ber Lipskar O"BM at the express direction of the Chabad-Lubavitcher Rebbe". It says Aleph is "a recognized ecclesiastical endorser for the U.S. Department of Defense", and that it has grown "from just one Rabbi to more than 75 dedicated staff members and over 500 volunteers". Its national headquarters at 9540 Collins Avenue is named after Joseph and Sterna Gutnick.[1] The returns list Rabbi Sholom D. Lipskar as chairman from 2010, and in the latest return as "Chairman/President Until 05/25". Aaron Lipskar is listed as chief executive from 2016.[4]
The IRS lists Aleph as a public charity, care of Rabbi Shalom Lipskar, with revenue of $9,330,857 for the year ending August 2025.[5]
Grants paid
Schedule I of Aleph's returns reports grants including $2,216,166 to the Center for Justice and Human Dignity (Tempe, Arizona; 2022–2023) and $907,438 to The Aleph House (Columbia, South Carolina; 2014–2023). A further $112,868 in 2011–2013 went to a recipient in Columbia whose name is not given in the data extracted.[4]
Funding from the Korf and Laber foundations
Status: allegation. In 2020 the US Department of Justice filed civil forfeiture complaints alleging that Ihor Kolomoisky and Gennadiy Bogolyubov defrauded PrivatBank in Ukraine, and that their associates Mordechai Korf and Uriel Laber "created a web of entities, usually under some variation of the name 'Optima,' to further launder the misappropriated funds".[6] Korf and Laber are claimants in those cases, not defendants. They deny any wrongdoing, and no criminal charge against either man has been found. The Forward reported in 2020 that "there is no evidence that any of the recipients were aware of the two men's connection to the laundering".[7] This page has found no authority that accuses the Aleph Institute of wrongdoing, and no source that traces any of the alleged proceeds to it. The grants below are lawful grants as the Korf Family Foundation and the Laber Foundation reported them to the Internal Revenue Service. They are not evidence of tracing. The full account is on Chabad and Ukraine.
Every grant to the Aleph Institute listed on the 990-PF returns of the two foundations is set out below, year by year. Tax years end on 30 November. The figures for the tax year ending November 2006 are those on the amended returns, which the foundation pages cite; the original returns gave slightly different amounts.[8][9] No grants from the Laber Foundation have been found.
| Tax year ending | Korf Family Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|
| Nov 2008 | $11,000 | $11,000 | The Aleph Institute (Miami, FL) | [2] |
| Nov 2009 | $200 | $200 | The Aleph Institute (place not given) | [10] |
| Nov 2010 | $19,800 | $19,800 | The Aleph Institute (Miami, FL) | [11] |
| Nov 2011 | $18,000 | $18,000 | The Aleph Institute (Miami, FL) | [12] |
| Nov 2012 | $20,000 | $20,000 | The Aleph Institute (Miami, FL) | [13] |
| Nov 2013 | $20,000 | $20,000 | The Aleph Institute (Miami, FL) | [14] |
| Nov 2014 | $20,000 | $20,000 | The Aleph Institute (Miami, FL) | [15] |
| Nov 2015 | $5,400 | $5,400 | The Aleph Institute (Miami, FL) | [16] |
| Nov 2016 | $5,000 | $5,000 | The Aleph Institute (Miami, FL) | [3] |
| Total | $119,400 | $119,400 |
Revenue and expenses as filed
Basis column: e-file = IRS e-file XML; summary = ProPublica's summary of IRS Statistics of Income data (the return itself not held); scan = figures read by eye from the return's page images on ProPublica (not yet second-checked). Schedule B: a public charity must attach its list of large donors, but the names are not open to public inspection; a private foundation's are.
| Year ending | Form | Contributions | Programme service revenue | Total revenue | Grants paid | Total expenses | Net assets at year end | Schedule B | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Aug 2010 | 990 | $1,015,367 | $229,857 | $1,422,898 | $0 | $1,419,966 | −$73,692 | attached (names not public) | e-file |
| Aug 2011 | 990 | $1,244,912 | $220,542 | $1,708,315 | $58,651 | $1,647,612 | −$12,989 | attached (names not public) | e-file |
| Aug 2012 | 990 | $1,438,897 | $211,034 | $1,916,408 | $35,872 | $1,956,953 | −$111,192 | attached (names not public) | e-file |
| Aug 2013 | 990 | $1,710,437 | $302,341 | $2,191,931 | $18,345 | $2,179,307 | −$98,568 | attached (names not public) | e-file |
| Aug 2014 | 990 | $2,055,985 | $254,180 | $2,631,037 | $19,969 | $2,732,077 | −$199,608 | attached (names not public) | e-file |
| Aug 2015 | 990 | $3,023,099 | $13,905 | $3,273,958 | $29,003 | $3,315,114 | −$215,164 | attached (names not public) | e-file |
| Aug 2016 | 990 | $3,658,684 | $0 | $3,827,858 | $25,875 | $3,808,626 | −$166,932 | attached (names not public) | e-file |
| Aug 2017 | 990 | $3,443,715 | $111,199 | $3,865,602 | $139,392 | $3,717,868 | −$19,198 | attached (names not public) | e-file |
| Aug 2018 | 990 | $5,232,583 | $0 | $5,604,766 | $149,205 | $5,807,532 | −$221,964 | attached (names not public) | e-file |
| Aug 2019 | 990 | $6,422,565 | $0 | $6,685,513 | $29,781 | $6,899,081 | −$435,532 | attached (names not public) | e-file |
| Aug 2020 | 990 | $6,659,706 | $0 | $7,127,481 | $43,698 | $6,661,475 | $30,474 | attached (names not public) | e-file |
| Aug 2021 | 990 | $6,272,894 | $0 | $7,284,474 | $45,603 | $7,258,860 | $56,088 | attached (names not public) | e-file |
| Aug 2022 | 990 | $8,769,214 | $0 | $9,147,480 | $890,997 | $9,364,919 | −$72,680 | attached (names not public) | e-file |
| Aug 2023 | 990 | $8,957,324 | $0 | $9,781,230 | $902,169 | $10,088,639 | −$378,600 | attached (names not public) | e-file |
| Aug 2024 | 990 | $7,681,943 | $121,790 | $8,599,625 | $6,520 | $9,092,546 | −$871,521 | attached (names not public) | e-file |
| Aug 2025 | 990 | $8,882,420 | $153,500 | $9,330,857 | $15,198 | $8,955,394 | −$496,058 | attached (names not public) | e-file |
Officers and directors
Names and titles as filed in Part VII of the e-filed returns (spellings as filed; one person may appear under more than one spelling).
| Name as filed | Title as filed | First e-filed year listed | Last e-filed year listed | Highest reported compensation |
|---|---|---|---|---|
| Aaron Lipskar | Highest Compensated Employee | 2010 | 2011 | $102,500 |
| Abraham Gilinski | Board Member | 2010 | 2010 | $0 |
| Boruch Duchman | Board Member | 2010 | 2010 | $0 |
| Boruch Duchman | Secretary | 2010 | 2010 | $0 |
| Daniel M Holtz | Board Member | 2010 | 2018 | $0 |
| Erwin Sredni | Board Member | 2010 | 2010 | $0 |
| Jack Fishman | Board Member | 2010 | 2010 | $0 |
| Lloyd S Rubin | President | 2010 | 2022 | $0 |
| Menachem M Kozlovsky | Highest Compensated Employee | 2010 | 2010 | $95,057 |
| Mendel Brach | Board Member | 2010 | 2010 | $0 |
| Morris Mendal | Board Member | 2010 | 2025 | $0 |
| Rabbi Sholom D Lipskar | Chairman | 2010 | 2022 | $0 |
| Robert Danial | Board Member | 2010 | 2025 | $0 |
| Russel Galbut | Board Member | 2010 | 2025 | $0 |
| Sonny Kahn | Board Member | 2010 | 2025 | $0 |
| Sonny Kahn | Vice President | 2010 | 2010 | $0 |
| Sylvia Urlich | Board Member | 2010 | 2018 | $0 |
| Alberto Kamhazi | Board Member | 2011 | 2025 | $0 |
| Boruch Duchman | Treasurer | 2011 | 2025 | $0 |
| David Schottenstein | Board Member | 2011 | 2025 | $0 |
| Eric Stein | Board Member | 2011 | 2025 | $0 |
| Joy Fishman | Secretary | 2011 | 2025 | $0 |
| Reuven Herssein | Board Member | 2011 | 2025 | $0 |
| Ryan Shapiro | Vice President | 2011 | 2018 | $0 |
| Stephen Fiske | Board Member | 2011 | 2025 | $0 |
| Aaron Lipskar | Employee | 2014 | 2015 | $145,122 |
| Aaron Lipskar | Ceo | 2016 | 2025 | $232,605 |
| Zvi Bojarsky | Direct Advocacy | 2017 | 2022 | $240,990 |
| Menachem Katz | Direct Advocacy | 2020 | 2023 | $159,233 |
| Rabbi Sholom D Lipskar | Chairman/President | 2023 | 2024 | $0 |
| Berel Paltiel | Dir Of Advocacy | 2024 | 2025 | $123,798 |
| David Tamman | Legal Research And Writing | 2024 | 2024 | $123,938 |
| Joseph Bryski | Dir Alternative Sentencing | 2024 | 2025 | $182,816 |
| Joseph Lipskar | Cfo | 2024 | 2025 | $150,664 |
| Menachem Katz | Director - Prison | 2024 | 2025 | $245,948 |
| Yosef Cohn | Director Education | 2024 | 2025 | $130,845 |
| Zvi Bojarski | Director National Policy | 2024 | 2024 | $127,653 |
| Rabbi Sholom D Lipskar | Chairman/President Until 05/25 | 2025 | 2025 | $0 |
See also
References
- ↑ 1.0 1.1 The Aleph Institute, "About Us", aleph-institute.org, checked 20 October 2026. Chabad-side.
- ↑ 2.0 2.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2008 (2007 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ 3.0 3.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2016 (2015 form), e-filed 2017-05-15, IRS e-file object ID 201731359349104433, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ 4.0 4.1 The Aleph Institute Inc (EIN 59-2291627), Form 990 series returns e-filed with the IRS for the years ending August 2010 to August 2025, including Schedule I, XML as published in the IRS e-file data and mirrored by the GivingTuesday 990 data lake; also viewable as full filings on ProPublica. Figures as filed. Primary source (filed by the organisation).
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for Florida (eo_fl.csv), irs.gov, downloaded 20 October 2026, row for EIN 59-2291627 (care of Rabbi Shalom Lipskar; foundation code 16; revenue $9,330,857, tax period August 2025). Primary source (IRS).
- ↑ "Justice Department Seeks Forfeiture of Two Commercial Properties Purchased with Funds Misappropriated from PrivatBank in Ukraine", US Department of Justice, 6 August 2020. Primary source (allegations).
- ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2009 (2008 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-07-15, IRS e-file object ID 201111969349100601, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2011 (2010 form), e-filed 2012-09-05, IRS e-file object ID 201212499349100511, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2012 (2011 form), e-filed 2013-05-13, IRS e-file object ID 201341339349101269, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2013 (2012 form), e-filed 2014-03-12, IRS e-file object ID 201420719349100807, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2014 (2013 form), e-filed 2015-07-14, IRS e-file object ID 201511959349100216, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2015 (2014 form), e-filed 2016-03-03, IRS e-file object ID 201600639349100505, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).