2025-02-28T07:16:00-06:00 2024-06-30 232108173 RKL LLP 102 PICKERING WAY STE 300 EXTON PA 19341 990 2023-07-01 236396949 JEWISH FEDERATION OF THE LEHIGH VALLEY JEWI 6108215500 702 NORTH 22ND STREET ALLENTOWN PA 18104 JERILYN ZIMMERMAN EXECUTIVE DIRECTOR 6108215500 2025-02-21 1 0 STEPHANIE E KANE CPA P01275157 4848742200 2025-02-21 2023 2025-03-06 01:10:19Z JERILYN ZIMMERMAN 702 NORTH 22ND STREET ALLENTOWN PA 18104 12930033 0 X WWW.JEWISHLEHIGHVALLEY.ORG X 1948 PA RAISES FUNDS FOR DISTRIBUTION TO THE JEWISH FEDERATIONS AND OTHER JEWISH AND NON-JEWISH CHARITIES 31 31 12 150 -119034 0 2588970 5571284 0 0 691896 1725355 -115686 -58921 3165180 7237718 2953995 3816694 0 0 812137 872694 0 0 360800 367531 439690 4133663 5129078 -968483 2108640 42325595 52199776 19334987 24853034 22990608 27346742 X IN ORDER TO UNITE, SUSTAIN, AND ENHANCE THE LEHIGH VALLEY COMMUNITY, AND SUPPORT JEWISH COMMUNITIES IN ISRAEL AND AROUND THE WORLD, THE JEWISH FEDERATION OF THE LEHIGH VALLEY IS DEDICATED TO CORE VALUES ACCOMPLISHED BY RAISING AND DISTRIBUTING FUNDS TO JEWISH AND NON-JEWISH CHARITIES IN SUPPORT OF ITS CORE VALUES. 0 0 4185942 3816694 IN FISCAL YEAR ENDING JUNE 30, 2024, THE FEDERATION SUPPORTED 11 ORGANIZATIONS AND OVER 9,000 INDIVIDUALS IN THE ADVANCEMENT OF JEWISH CORE VALUES WHICH INCLUDE EDUCATION AND COMMUNITY ENGAGEMENT FUNDING. 4185942 1 1 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 5 0 1 12 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 31 31 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA FL NJ X X X OFFICER 6108215500 702 NORTH 22ND STREET ALLENTOWN PA 18104 ROBERT WAX PRESIDENT 1.00 X X 0 0 0 ALIETTE ABO VICE-PRESIDENT 1.00 X X 0 0 0 BILL MARKSON VICE-PRESIDENT 1.00 X X 0 0 0 ISRAEL ZIGHELBOIM VICE-PRESIDENT 1.00 X X 0 0 0 IRIS EPSTEIN TREASURER 1.00 X X 0 0 0 BETH KOZINN SECRETARY 1.00 X X 0 0 0 GARY FROMER PAST PRESIDENT 1.00 X X 0 0 0 BARRY HALPER PAST PRESIDENT 1.00 X X 0 0 0 CAROL BUB FROMER DIRECTOR 1.00 X 0 0 0 RICHARD BUB DIRECTOR 1.00 X 0 0 0 SCOTT DELIN DIRECTOR 1.00 X 0 0 0 ERIC FELS DIRECTOR 1.00 X 0 0 0 JAY FISHER DIRECTOR 1.00 X 0 0 0 BRIAN FORD DIRECTOR 1.00 X 0 0 0 LEWIS GAINES DIRECTOR 1.00 X 0 0 0 RACHEL LEVIN DIRECTOR 1.00 X 0 0 0 LAUREN RABIN DIRECTOR 1.00 X 0 0 0 BRUCE REICH DIRECTOR 1.00 X 0 0 0 NAOMI SCHACHTER DIRECTOR 1.00 X 0 0 0 VICKIE SEMMEL DIRECTOR 1.00 X 0 0 0 RON TICHO DIRECTOR 1.00 X 0 0 0 VICKI WAX DIRECTOR 1.00 X 0 0 0 DEBI WIENER DIRECTOR 1.00 X 0 0 0 ROBERT WILSON DIRECTOR 1.00 X 0 0 0 ILENE H WOOD DIRECTOR 1.00 X 0 0 0 RABBI SHOSHANA TORNBERG DIRECTOR 1.00 X 0 0 0 RABBI YAACOV HALPERIN DIRECTOR 1.00 X 0 0 0 RABBI ALEX MALANYCH DIRECTOR 1.00 X 0 0 0 RABBI MOSHE RE'EM DIRECTOR 1.00 X 0 0 0 RABBI MICHAEL SINGER DIRECTOR 1.00 X 0 0 0 CANTOR ELLEN SUSSMAN DIRECTOR 1.00 X 0 0 0 JERILYN ZIMMERMAN EXECUTIVE DIRECTOR 40.00 1.60 X 208406 0 10675 DENISE AHNER CONTROLLER 40.00 1.60 X 102208 0 6175 310614 0 16850 2 0 1 0 0 2231806 28015 3311463 493687 5571284 1344842 1344842 5866395 5485882 380513 380513 380513 0 28015 0 0 90165 206433 -116268 -119034 2766 MISCELLANEOUS INCOME 900099 57347 57347 57347 7237718 0 -119034 1785468 3816694 3816694 177740 44435 26661 106644 505212 161866 222120 121226 40134 12227 15905 12002 99267 31151 35733 32383 50341 15480 18288 16573 880 880 44154 44154 101942 101942 34648 10451 12223 11974 6468 2173 1839 2456 59735 19420 28758 11557 34878 13602 11161 10115 10434 835 7512 2087 73949 31046 21437 21466 8258 8258 10239 3993 3276 2970 ANNUITY PAYMENT 17710 17710 OTHER 15732 9018 9 6705 P2K 10475 10475 ISRAEL MISSIONS 2317 2317 7871 759 4470 2642 5129078 4185942 582336 360800 70697 461380 133483 345393 806290 759289 0 2036986 838440 0 12792 12892 40876 39642 326089 315781 18566 10308 35229245 41766677 4962382 6522473 212824 244736 42325595 52199776 130737 96018 2066128 2108693 9673 4087 17128449 22644236 19334987 24853034 X 15351344 18052332 7639264 9294410 22990608 27346742 42325595 52199776 X 2108640 2215582 31912 X X 0 1 X 1 0 X 3804736 3637835 4141805 2588970 3534298 17707644 3804736 3637835 4141805 2588970 3534298 17707644 1557010 16150634 360856 734930 1208314 1214896 1344842 4863838 -70989 -120895 0 -191884 36 5199 57347 62582 22442180 106883 0.71970 0.70220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91 174846 74607 5168539 1 1 70919 70919 0 205303 195097 10206 49867 49765 102 10308 INTERNATIONAL DEBT SECURITIES 3390000 F US GOVERNMENT AGENCY DEBT SECURITIES 3079575 F ANNUITY 52898 F 6522473 LIABILITIES UNDER TRUST AND ANNUITY AGREEMENTS 22316267 AGENCY FUNDS HELD FOR OTHERS 327969 22644236 X 9532356 2215582 238345 2453927 7078429 101942 57347 159289 7237718 5176222 206433 206433 4969789 101942 57347 159289 5129078 PART X, LINE 2: AS A NOT-FOR-PROFIT ORGANIZATION, THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENT OF ACTIVITIES. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, THERE WERE NO ACCRUALS 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-LIKELY-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 ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS ENDING BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: HAKOL NEWSPAPER EXPENSES 206,433. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 31,912. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS AGENCY EXPENSE 57,347. PART XII, LINE 2D - OTHER ADJUSTMENTS: HAKOL NEWSPAPER 206,433. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS AGENCY EXPENSE 57,347. 1 JEWISH COMMUNITY CENTER OF ALLENTOWN 702 N 22ND STREET ALLENTOWN PA 18104 230734200 501(C)(3) 375207 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY JEWISH DAY SCHOOL OF ALLENTOWN PA 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 237344525 501(C)(3) 329254 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY JEWISH FAMILY SERVICES OF THE LEHIGH VALLEY 2004 ALLEN STREET ALLENTOWN PA 18104 232301360 501(C)(3) 186012 0 SUPPORT OF JEWISH SENIOR AND SOCIAL ACTIVITIES IN COMMUNITY BETHLEHEM JEWISH COMMUNITY GRANT CONGREGATION BRITH SHOLOM 1190 W MACADA ROAD BETHLEHEM PA 18017 240795950 501(C)(3) 25000 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY MUHLENBERG COLLEGE HILLEL SOCIETY CO MUHLENBERG COLLEGE 2400 CHEW STREET ALLENTOWN PA 18104 231352664 501(C)(3) 12500 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 1396879 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY HEBREW FAMILY LEAGUE 3050 COLLEGE HEIGHTS BLVD ALLENTOWN PA 18104 236429637 501(C)(3) 7500 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY LEHIGH UNIVERSITY HILLEL SOCIETY CO LEHIGH UNIVERSITY 27 MEMORIAL DR BETHLEHEM PA 180152933 240795445 501(C)(3) 6500 0 ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY 8 0 PART I, LINE 2: THE JEWISH FEDERATION OF THE LEHIGH VALLEY ALLOCATES ITS ANNUAL CAMPAIGN RESOURCES FOR THE COMING YEAR PROGRAMS AND ACTIVITIES OF ITS BENEFICIARY AGENCIES. AN ALLOCATIONS COMMITTEE IS CHARGED WITH THE RESPONSIBILITY TO DEVELOP FUND DISTRIBUTION RECOMMENDATIONS TO THE JFLV BOARD OF DIRECTORS. BENEFICIARY AGENCIES ARE NOTIFIED IN MARCH OF THE ALLOCATIONS PROCESS AND REQUESTED TO SUBMIT BUDGETARY/FINANCIAL INFORMATION AND A NARRATIVE OF THE ORGANIZATIONS PROGRAMS, NEEDS AND SERVICES TO THE JFLV BY APRIL. SUBSEQUENT MEETINGS ARE HELD BY THE FINANCIAL REVIEW COMMITTEE WHERE THEY REVIEW THE REQUESTING ORGANIZATION'S INFORMATION AS COMPILED, AND PRESENTATIONS FROM THE LOCAL BENEFICIARIES ARE WELCOME AT THESE MEETINGS. IN THE MAY MEETING THE BOARD OF DIRECTORS AS A WHOLE CONSIDERS THE BENEFICIARIES NEEDS AND ALLOCATION LIMITS ARE SET FOR LOCAL BENEFICIARIES. BY JUNE FINAL RECOMMENDATIONS FOR ALLOCATIONS ARE GIVEN TO THE BOARD OF DIRECTORS TO VOTE ON. X 0 0 0 0 0 0 0 0 0 JERILYN ZIMMERMAN EXECUTIVE DIRECTOR 208406 0 0 0 0 0 10675 0 0 0 219081 0 0 0 X 9 493687 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IS THE NUMBER OF DIFFERENT DONATIONS THAT WERE MADE FOR THAT TYPE OF PROPERTY. 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 RICHARD BUB, DIRECTOR AND CAROL BUB FROMER, DIRECTOR HAVE A FAMILY RELATIONSHIP; GARY FROMER, PAST PRESIDENT AND CAROL BUB FROMER, DIRECTOR HAVE A FAMILY RELATIONSHIP; AND ROBERT WAX, PRESIDENT AND VICKI WAX, DIRECTOR HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR REVIEW AND APPROVE THE FORM 990 FOR FILING ON BEHALF OF THE WHOLE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C A WRITTEN CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY WAS ENACTED IN SEPTEMBER 2009. BOARD MEMBERS AND EMPLOYEES ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY WHICH IS PRESENTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 PERSONNEL AND EXECUTIVE DIRECTOR COMMUNICATION WITH THE BOARD, SALARY REPORTS BY POSITION OF COMPARABLE ORGANIZATIONS ARE USED IN DECISION MAKING. 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 XI, LINE 9: CHANGE IN CSV OF LIFE INSURANCE POLICIES 31,912. FORM 990, PART XI, LINE 2C: AUDIT OVERSIGHT COMMITTEE: THERE IS A FINANCE/AUDIT COMMITTEE WHICH REPRESENTS THE BOARD AND OVERSEES THE FINANCIAL STATEMENT PROCESS. THIS HAS NOT CHANGED FROM PRIOR YEARS. FISCHMANN-BERMAN FAMILY FUND 702 N 22ND STREET ALLENTOWN PA 18104 232823685 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 GOLDMAN FAMILY FOUNDATION 702 N 22ND STREET ALLENTOWN PA 18104 201465976 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 ALVIN AND ROSALIND MISHKIN FOUNDATION 702 N 22ND STREET ALLENTOWN PA 18104 232867287 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 SYLVIA AND HERB ROSEN FOUNDATION 702 N 22ND STREET ALLENTOWN PA 18104 232869370 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 WAX FAMILY FUND 702 N 22ND STREET ALLENTOWN PA 18104 232506745 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 LEONARD AND ENID ABRAMS FAMILY FOUNDATION 702 N 22ND STREET ALLENTOWN PA 18104 273306073 SUPPORTING FUND OF JEWISH FEDERATION OF THE LEHIGH VALLEY PA 501(C)(3) LINE 12A, I 0 LEHIGH VALLEY JEWISH FOUNDATION JEWISH DAY SCHOOL FUND 702 N 22ND STREET ALLENTOWN PA 18104 232737520 JEWISH EDUCATION PA 501(C)(3) LINE 12A, I 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0