2025-02-28T01:42:09-06:00 2024-06-30 232108173 RKL LLP 102 PICKERING WAY STE 300 EXTON PA 19341 990 2023-07-01 201465976 GOLDMAN FAMILY FOUNDATION GOLD 6108215500 702 NORTH 22ND STREET ALLENTOWN PA 18104 JERILYN ZIMMERMAN EXECUTIVE DIRECTOR, JFLV 6108215500 2025-02-20 1 0 STEPHANIE E KANE CPA P01275157 4848742200 2025-02-20 2023 2025-03-06 01:10:19Z JERILYN ZIMMERMAN 702 NORTH 22ND STREET ALLENTOWN PA 18104 23737 0 X WWW.JEWISHLEHIGHVALLEY.ORG X 2004 PA TO RAISE FUNDS FOR CHARITABLE, EDUCATIONAL AND RELIGIOUS PURPOSES IN SUPPORT OF THE JEWISH FEDERATION OF THE LEHIGH VALLEY AND ITS MISSION. 8 8 0 8 0 0 0 0 0 0 24320 23737 0 0 24320 23737 59290 125660 0 0 0 0 0 0 15 6099 6248 65389 131908 -41069 -108171 1111863 1143714 0 0 1111863 1143714 TO RAISE FUNDS FOR CHARITABLE, EDUCATIONAL AND RELIGIOUS PURPOSES IN SUPPORT OF THE JEWISH FEDERATION OF THE LEHIGH VALLEY AND ITS MISSION. 0 0 125660 125660 TO RAISE FUNDS FOR CHARITABLE, EDUCATIONAL AND RELIGIOUS PURPOSES IN SUPPORT OF THE JEWISH FEDERATION OF THE LEHIGH VALLEY'S MISSION. MISCELLANEOUS GRANTS TO OTHER ORGANIZATIONS. 125660 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 PA X JEWISH FEDERATION OF THE LEHIGH VALLEY 6108215500 702 N 22ND STEET ALLENTOWN PA 18104 NANCY WAX GOLDMAN PRESIDENT/TREASURER 0.30 0.00 X X 0 0 0 STEVEN P GOLDMAN VICE PRESIDENT/SECRETARY 0.30 0.00 X X 0 0 0 JERILYN A ZIMMERMAN ASSISTANT SECRETARY 0.30 40.00 X X 0 208406 10675 ROBERTO FISCHMANN DIRECTOR 0.30 0.00 X 0 0 0 GARY FROMER DIRECTOR 0.30 0.00 X 0 0 0 DR MICHAEL UFBERG DIRECTOR 0.30 1.00 X 0 0 0 ROBERT L WAX DIRECTOR 0.30 1.00 X 0 0 0 MIRIAM ZAGER DIRECTOR 0.30 0.00 X 0 0 0 0 208406 10675 0 0 1 0 0 21587 21587 2150 0 2150 2150 2150 23737 0 0 23737 125660 125660 6233 6233 STATE FILING FEE 15 15 131908 125660 6233 15 130 130 1111733 1143584 1111863 1143714 0 0 X 1111863 1143714 1111863 1143714 1111863 1143714 -108171 140022 0 X X 1 X 0 1 0 X X 1 JEWISH FEDERATION OF THE LEHIGH VALLEY 236396949 7 1 68830 0 1 68830 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, QUESTION 1 THE FUNDS ARE DESIGNATED BY CLASS TO ORGANIZATIONS THAT SUPPORT THE MISSION OF THE LEHIGH VALLEY JEWISH FEDERATION. PART IV, SECTION A, QUESTION 5A I) THE SUPPORTED ORGANIZATIONS ADDED INCLUDE: CHABAD AT TULANE- EIN: 82-1531447 TULANE HITTEL- EIN: 72-6031116 II) THESE ORGANIZATIONS WERE ADDED TO SUPPORT OTHER JEWISH CHARITY ORGANIZATIONS. THE FEDERATION APPROVES NEW ORGANIZATIONS BY DETERMINING THAT IS IS NECESSARY TO ESTABLISH A RELATIONSHIP BETWEEN THE FEDERATION AND SUCH CHARITABLE ORGANIZATIONS PURSUANT TO WHICH DULY AUTHORIZED REPRESENTATIVES OF THE FEDERATION CAN ACT FOR THE FEDERATION IN THE MEMBERSHIP OR GOVERING BODY OF SUCH CHARITABLE ORGANIZATIONS IN ORDER FOR THE FEDERATION TO EXERCISE APPORPRIATE AUTHORITY IN THE CONDUCT OF SUCH CHATIABLE ORGANIZATIONS IN FURTHERANCE FO THE PURPOSE OF THE FEDERATION. IT IS CONTEMPLATED THAT SUCH CHARITABLE ORGANIZATIONS SHALL QUALIFY AS ORGANIZATIONS DESCRIBED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE BY REASON OF THEIR PURPOSES AND RELATIONSHIP TO THE FEDERATION. III) THE AUTHORITY WAS GRANTED UNDER THE ORGANIZATION'S ARTICLES OF INCORPORATION IV) THE ACTION WAS ACCOMPLISHED THROUGH BOARD APPROVAL. 0 X PART X, LINE 2: AS A NOT-FOR-PROFIT ORGANIZATION, THE FOUNDATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FOUNDATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE FOUNDATION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISIO (BENEFIT) FOR INCOME TAXES IN ITS STATEMENT OF ACTIVITIES. AT JUNE 30, 2024 AND 2023, THERE WAS NO ACCRUAL FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIEKLY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FOUNDATION'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED JUNE 30, 2021. 1 JEWISH FEDERATION OF LEHIGH VALLEY 702 NORTH 22ND STREET ALLENTOWN PA 18104 236396949 501(C)(3) 68830 0 FURTHER JEWISH EDUCATION VALLEY CHABAD 100 OVERLOOK DR WOODCLIFF LAKE NJ 07677 521991286 501(C)(3) 27360 0 FURTHER JEWISH EDUCATION CHABAD AT TULANE 7033 FRERET ST NEW ORLEANS LA 70118 821531447 501(C)(3) 17440 0 FURTHER JEWISH EDUCATION TULANE HILLEL 912 BROADWAY ST NEW ORLEANS LA 70118 726031116 501(C)(3) 8000 0 FURTHER JEWISH EDUCATION 4 0 FORM 990, SCHEDULE I, PART I, LINE 2: THE BOARD SELECTS ORGANIZATIONS IT WOULD LIKE TO SUPPORT BASED ON THE NEEDS OF THE COMMUNITIES THE MEMBERS ARE A PART OF. ALL DECISIONS TO SUPPORT ORGANIZATIONS ARE APPROVED BY ALL BOARD MEMBERS. THERE IS NO FORMAL MONITORING SYSTEM IN PLACE. HOWEVER, THE BOARD MEMBERS INVOLVEMENT IN THE COMMUNITY ORGANIZATIONS ALLOWS FOR AN INFORMAL MONITORING OF THE USE OF FUNDS GIVEN. X X 0 0 0 0 0 0 0 0 0 JERILYN A ZIMMERMAN ASSISTANT SECRETARY 0 208406 0 0 0 0 0 10675 0 0 0 219081 0 0 FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 2 NANCY WAX GOLDMAN AND STEVEN P. GOLDMAN HAVE A FAMILY RELATIONSHIP. NANCY WAX GOLDMAN AND ROBERT L. WAX HAVE A FAMILY RELATIOSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE JEWISH FEDERATION OF THE LEHIGH VALLEY, WHICH IS THE ORGANIZATION SUPPORTED BY THE GOLDMAN FOUNDATION, HOLDS ALL INVESTMENTS AND HANDLES THEIR ADMINISTRATION ON BEHALF OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION DOES NOT HAVE ANY SUB-COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE BOARD MEMBERS INITIALLY REVIEW THE RETURN AND THEN THE FINAL VERSION IS PRESENTED TO THE WHOLE BOARD FOR APPROVAL BEFORE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C A WRITTEN CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY ARE IN PLACE. BOARD MEMBERS ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY WHICH IS PRESENTED TO THE BOARD. ALL DOCUMENTS AND POLICIES WERE CREATED BY THE JEWISH FEDERATION OF THE LEHIGH VALLEY. ALL SIGNED DOCUMENTS ARE KEPT WITH THE JEWISH FEDERATION OF THE LEHIGH VALLEY BOARD DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION DOES NOT HAVE ANY PAID EMPLOYEES. THE ASSISTANT SECRETARY IS PAID THROUGH THE SUPPORTED ORGANIZATION AND THEIR BOARD OF DIRECTORS DETERMINES THE SALARY. FORM 990, PART VI, SECTION C, LINE 19 ALL ORGANIZATION GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XIII, LINE 2C: THE ORGANIZATION FOLLOWS THE AUDIT OVERSIGHT COMMITTEE OF THE JEWISH FEDERATION OF THE LEHIGH VALLEY TO MAKE THE DECISION FOR SELECTION OF AN AUDITOR. THERE IS NOT A SEPERATE DECISION MAKING PROCESS FOR THIS SUPPORTING ORGANIZATION. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. JEWISH FEDERATION OF THE LEHIGH VALLEY 702 NORTH 22ND STREET ALLENTOWN PA 18104 236396949 RAISE FUNDS FOR DISTRIBUTION TO THE UNITED JEWISH APPEAL AND OTHER CHARITIES PA 501(C)(3) 170(B)(1) (A)(VI) 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0