2024-05-08T14:12:06-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 383829311 HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE AT THE PENNSYLVANIA STATE UNIVERSIT HILL 8142381755 PO BOX 647 STATE COLLEGE PA 16804 AARON KAUFMAN EXECUTIVE DIRECTOR 8142381755 2024-05-05 1 AARON KAUFMAN XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PENN STATE HILLEL AARON KAUFMAN PO BOX 647 STATE COLLEGE PA 16804 1414333 0 3736 X WWW.PENNSTATEHILLEL.ORG X 2010 PA TO ENRICH THE LIVES OF JEWISH STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. 13 13 13 13 0 0 1021713 1057179 0 33460 261123 314169 0 2036 1282836 1406844 0 0 0 0 805558 903110 0 0 398503 368576 672186 1174134 1575296 108702 -168452 4521864 4353412 0 0 4521864 4353412 X TO ENRICH THE LIVES OF JEWISH AND UNDERGRADUATE STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. PENN STATE HILLEL'S STUDENT LEADERS, PROFESSIONALS, AND LAY LEADERS ARE DEDICATED TO CREATING A PLURALISTIC, WELCOMING, AND INCLUSIVE ENVIRONMENT FOR JEWISH COLLEGE STUDENTS, WHERE THEY ARE ENCOURAGED TO GROW INTELLECTUALLY, SPIRITUALLY, AND SOCIALLY. PENN STATE HILLEL HELPS STUDENTS FIND A BALANCE IN BEING DISTINCTIVELY JEWISH AND UNIVERSALLY HUMAN BY ENCOURAGING THEM TO PURSUE TZDEK (SOCIAL JUSTICE), TIKKUN OLAM (REPAIRING THE WORLD) AND JEWISH LEARNING, AND TO SUPPORT ISRAEL AND GLOBAL JEWISH PEOPLEHOOD. PENN STATE HILLEL IS COMMITTED TO EXCELLENCE, INNOVATION, ACCOUNTABILITY, AND RESULTS. 0 0 195677 0 0 STUDENT ENGAGEMENT - STRONG GROWTH IN JEWISH STUDENT PARTICIPATION IN MEANINGFUL JEWISH EXPERIENCES, THE FORMATION OF NEW JEWISH INITIATIVES, INCREASED NUMBERS OF 1+ AND 6+ ENGAGED STUDENTS. 150035 0 0 STUDENT LEADERSHIP DEVELOPMENT - INCREASE IN QUANTITY AND QUALITY OF STUDENT LEADERS ASSOCIATED WITH PENN STATE HILLEL; CONTINUED OPERATION OF THE JEWISH STUDENT ORGANIZATIONS HILLEL SUPPORTS; STUDENT OWNERSHIP OVER CORE PROGRAMMING, AND THE INVOLVEMENT OF HILLEL STUDENT LEADERS IN OTHER LEADERSHIP ACTIVITIES; INCREASED QUALITY OF LEADERSHIP DEVELOPMENT TRAINING AND THE DEVELOPMENT OF NEW STUDENT INTERNSHIP OPPORTUNITIES. 181332 0 0 RELIGIOUS AND JEWISH EDUCATIONAL PROGRAMMING - SIGNIFICANT PARTICIPATION IN SHABBAT SERVICES AND DINNERS; STRONG INVOLVEMENT IN HIGH HOLIDAY AND PASSOVER MEALS, EXTREMELY STRONG ENGAGEMENT THROUGH JEWISH LEARNING INITIATIVES. 422818 0 33460 TO ENRICH THE LIVES OF JEWISH AND UNDERGRADUATE STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. PENN STATE HILLEL'S STUDENT LEADERS, PROFESSIONALS, AND LAY LEADERS ARE DEDICATED TO CREATING A PLURALISTIC, WELCOMING, AND INCLUSIVE ENVIRONMENT FOR JEWISH COLLEGE STUDENTS, WHERE THEY ARE ENCOURAGED TO GROW INTELLECTUALLY, SPIRITUALLY, AND SOCIALLY. PENN STATE HILLEL HELPS STUDENTS FIND A BALANCE IN BEING DISTINCTIVELY JEWISH AND UNIVERSALLY HUMAN BY ENCOURAGING THEM TO PURSUE TZDEK (SOCIAL JUSTICE), TIKKUN OLAM (REPAIRING THE WORLD) AND JEWISH LEARNING, AND TO SUPPORT ISRAEL AND GLOBAL JEWISH PEOPLEHOOD. PENN STATE HILLEL IS COMMITTED TO EXCELLENCE, INNOVATION, ACCOUNTABILITY, AND RESULTS. 422818 0 33460 949862 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 0 0 X AARON KAUFMAN EXECUTIVE DIRECTOR 8142381755 PO BOX 647 STATE COLLEGE PA 16804 JILL EPSTEIN BOARD CHAIR 1.00 0.00 X X 0 0 0 TODD GOODSTEIN VICE CHAIR 1.00 0.00 X X 0 0 0 JEFFREY RUBEN TREASURER 1.00 0.00 X X 0 0 0 JAKE BEAL S.B. PRES. 1.00 0.00 X 0 0 0 MORGAN KOHLER S.B. VP 1.00 0.00 X 0 0 0 JENNA HEFFLER DIRECTOR 1.00 0.00 X X 0 0 0 LARRY BRANDMAN DIRECTOR 0.00 0.00 X 0 0 0 STEVEN COHEN DIRECTOR 1.00 0.00 X 0 0 0 LAWRENCE LOKMAN DIRECTOR 1.00 0.00 X 0 0 0 REBECCA MORRISON DIRECTOR 1.00 0.00 X 0 0 0 CINDY RUBEN DIRECTOR 1.00 0.00 X 0 0 0 ELLIOTT WEINSTEIN DIRECTOR 1.00 0.00 X 0 0 0 MICHAL WERNER DIRECTOR 1.00 0.00 X 0 0 0 EVIE WOPLO S.B. PRES. (UNTIL DEC. 2022) 1.00 0.00 X 0 0 0 JACOB GUBA S.B. VP (UNTIL DEC. 2022) 1.00 0.00 X 0 0 0 AARON KAUFMAN EXECUTIVE DIRECTOR 40.00 0.00 X 158820 0 15810 158820 0 15810 1 0 1 0 0 311856 21303 724020 1057179 STUDENT PROGRAM EVENTS 611710 33460 33460 33460 314169 314169 9525 7489 2036 2036 2036 1406844 33460 0 316205 179822 44956 44956 89910 516657 326384 38806 151467 22565 13051 1940 7574 133645 82457 12496 38692 50421 27227 5906 17288 12400 12400 16632 8584 8048 12226 12226 59398 59398 24413 18208 6205 22735 22735 152306 145988 3159 3159 27596 27596 PROGRAMS 260272 260272 DEVELOPMENT 84208 84208 1575296 949862 226931 398503 321488 546841 198275 198999 4139303 531731 4002101 3607572 4521864 4353412 0 0 X 4243492 4009730 278372 343682 4521864 4353412 4521864 4353412 -168452 0 X X 0 1 X 0 0 X 913440 973507 971124 1021713 1057179 4936963 913440 973507 971124 1021713 1057179 4936963 4936963 158326 190580 448838 261123 323694 1382561 6319524 56846 0.78120 0.80540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3584005 453651 3130354 555298 78080 477218 3607572 X 1414333 0 1414333 -7489 -7489 1406844 1582785 7489 7489 1575296 0 1575296 PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN THE YEARS ENDED JUNE 30, 2023 AND 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -7,489. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 7,489. X 0 0 0 0 0 0 0 0 0 AARON KAUFMAN EXECUTIVE DIRECTOR 158820 0 0 0 0 0 7715 0 8095 0 174630 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JEFFREY RUBEN AND CINDY RUBEN ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION DOES NOT DELEGATE AUTHORITY TO ANY COMMITTEE. THEREFORE, THIS QUESTION IS NOT APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B THE FIRST DRAFT OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. THE FINAL DRAFT OF THE FORM 990 IS DISTRIBUTED AND REVIEWED BY THE BOARD OF DIRECTORS. AFTER APPROVAL, THE FINAL FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ANY CONFLICTS THAT OFFICERS OR BOARD MEMBERS HAVE AS THEY ARISE. CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ON AN ANNUAL BASIS. THE POLICY COVERS FAMILIES AND BUSINESS RELATIONSHIPS AS A POTENTIAL SOURCE OF CONFLICT. IF A CONFLICT ARISES, THE INDIVIDUAL SHALL ABSTAIN FROM VOTING ON THE MOTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE LEADERSHIP OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 WHEN A WRITTEN REQUEST IS RECEIVED FOR PUBLIC INSPECTION OF GOVERNING DOCUMENTS AND/OR FINANCIAL STATEMENTS, THE EXECUTIVE DIRECTOR WILL EVALUATE THE FACTS AND CIRCUMSTANCES SPECIFIC TO THE INVIDIDUAL REQUEST TO DETERMINE IF THE REQUEST WILL BE GRANTED. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. EXCEPT FOR CAPITAL EXPENDITURES AND LONG-TERM DEBT, REVENUE AND EXPENSES ARE RECOGNIZED WHEN CASH IS RECEIVED OR PAID, WITH NO RECOGNITION OF NON-CASH TRANSACTIONS. THIS INCLUDES CONTRIBUTIONS, WHICH ARE RECORDED IN THE PERIOD PAYMENT IS RECEIVED VERSUS IN THE PERIOD WHEN THE PROMISES ARE MADE. THEREFORE, RECEIVABLES AND ACCRUED EXPENSES ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS.