2014-05-05T15:21:20-05:00 2013-06-30 232108173 REINSEL KUNTZ LESHER LLP 1330 BROADCASTING ROAD PO BOX 7008 WYOMISSING PA 196106008 990 2012-07-01 236396949 JEWISH FEDERATION OF THE LEHIGH VALLEY JEWI 6108215500 702 NORTH 22ND STREET ALLENTOWN PA 18104 MARK L GOLDSTEIN 6108215500 2014-04-29 1 REBECCA A CLOUSER P01584369 6103761595 2014-04-29 2012 2015-11-30 17:44:51Z MARK L GOLDSTEIN 702 NORTH 22ND STREET ALLENTOWN PA 18104 4606156 0 X WWW.JEWISHLEHIGHVALLEY.ORG X 1948 PA THE JEWISH FEDERATION OF THE LEHIGH VALLEY RAISES FUNDS FOR DISTRIBUTION TO THE UNITED JEWISH APPEAL AND OTHER JEWISH AND NON-JEWISH CHARITIES 45 45 17 200 -37077 0 2700353 2647815 0 0 436414 440287 -53347 5196 3083420 3093298 2126991 2206702 0 0 720549 696039 1067 0 304755 339794 387053 3188401 3289794 -104981 -196496 21915309 23819924 8386159 9062949 13529150 14756975 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 2509683 2206702 THE JEWISH FEDERATION OF THE LEHIGH VALLEY RAISES FUNDS FOR DISTRIBUTION TO THE UNITED JEWISH APPEAL AND OTHER JEWISH AND NON-JEWISH CHARITIES. 2509683 1 1 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 X 21 0 1 17 1 1 1 0 0 0 0 1 1 0 0 0 0 X 45 45 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X OFFICER 6108215500 702 NORTH 22ND STREET ALLENTOWN PA 18104 BARRY HALPER 1.00 X X 0 0 0 KAREN COOPER 1.00 X X 0 0 0 CAROL BUB FROMER MD 1.00 X X 0 0 0 NAN RONIS 1.00 X X 0 0 0 NICOLE ROSENTHAL DO 1.00 X X 0 0 0 ROBERT WILSON DO 1.00 X X 0 0 0 IRIS EPSTEIN 1.00 X X 0 0 0 SANDRA GOLDFARB 1.00 X X 0 0 0 WENDY BORN 1.00 X 0 0 0 LORI AHDIEH 1.00 X 0 0 0 JEFFREY BLINDER 1.00 X 0 0 0 LISA BLOCK 1.00 X 0 0 0 LAWRENCE CENTER 1.00 X 0 0 0 DANIEL E COHEN 1.00 X 0 0 0 RABBI MELODY DAVIS 1.00 X 0 0 0 LISA ELLIS PHD 1.00 X 0 0 0 JAY FISHER MD 1.00 X 0 0 0 BARNET FRAENKEL 1.00 X 0 0 0 STEWART FURMANSKY 1.00 X 0 0 0 JEFFREY GEVIRTZ 1.00 X 0 0 0 VICKI GLASER 1.00 X 0 0 0 ROBERT J GREY 1.00 X 0 0 0 RABBI YAACOV HALPERIN 1.00 X 0 0 0 ROBERT HAMMEL 1.00 X 0 0 0 ELLEN HOF 1.00 X 0 0 0 RABBI ALLEN JUDA 1.00 X 0 0 0 STUART KRAWITZ 1.00 X 0 0 0 HARTLEY LACHTER PHD 1.00 X 0 0 0 EVA LEVITT 1.00 X 0 0 0 JAY LIPSHUTZ DO 1.00 X 0 0 0 MICHAEL MILLER 1.00 X 0 0 0 ALAN PENN 1.00 X 0 0 0 RABBI MOSHE RE'EM 1.00 X 0 0 0 JUDITH RODWIN 1.00 X 0 0 0 PAUL SACHER 1.00 X 0 0 0 RABBI DANIEL STEIN 1.00 X 0 0 0 CANTOR ELLEN SUSSMAN 1.00 X 0 0 0 FRANK TAMARKIN MD 1.00 X 0 0 0 RYAN TENZER MD 1.00 X 0 0 0 MICHAEL UFBERG MD 1.00 X 0 0 0 CANTOR KEVIN WARTELL 1.00 X 0 0 0 ROBERT WAX 1.00 X 0 0 0 SUSAN WILD 1.00 X 0 0 0 RABBI DAVID WILENSKY 1.00 X 0 0 0 ILENE WOOD 1.00 X 0 0 0 MARK GOLDSTEIN 40.00 40.80 X 193935 0 26694 193935 0 26694 1 0 1 0 0 2216343 62820 368652 209062 2647815 385471 385471 1354722 1299906 54816 54816 54816 88000 62820 48725 39275 39275 130148 164227 -34079 -37077 2998 3093298 0 -37077 482560 2140202 2140202 66500 66500 235295 21177 117648 96470 361854 140602 123324 97928 23410 9170 7942 6298 32838 11743 11785 9310 42642 12331 16788 13523 24790 24790 54556 54556 9754 3260 3310 3184 13621 4078 4616 4927 13354 4522 6096 2736 32111 9660 14447 8004 8082 647 5819 1616 83725 50234 33491 6347 6347 3433 1202 1236 995 BAD DEBTS 50000 50000 ANNUITY PAYMENTS 47839 47839 P2K 23604 23604 CONTINUING EDUCATION 11444 11444 4393 10751 -16122 9764 3289794 2509683 475356 304755 141963 -17556 123025 86078 967287 938775 11148 8644 348665 568440 7946 8366 15937 23950 282559 261453 26774 21106 18363786 20212642 1833897 1890014 74881 79465 21915309 23819924 20799 91328 1972292 1980183 10039 7679 6383029 6983759 8386159 9062949 X 9642891 10462873 3886259 4294102 13529150 14756975 21915309 23819924 X -196496 1418600 5721 X X 0 1 X 1 0 X 3014568 2830965 2915984 2700353 2647815 14109685 3014568 2830965 2915984 2700353 2647815 14109685 2317168 11792517 480996 322082 356003 395610 385471 1940162 16504 18158 17873 52535 16102382 125740 0.73230 0.74580 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2008 AMOUNT: $ 16,504. 2009 AMOUNT: $ 18,158. 2010 AMOUNT: $ 17,873. 2011 AMOUNT: $ 0. 2012 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86 14821 160969 3827138 1 1 70919 70269 650 162278 144725 17553 49362 46459 2903 21106 INTERNATIONAL DEBT SECURITIES 1830000 F US GOVERNMENT AGENCY DEBT SECURITIES 502 F ANNUITY 59512 F 1890014 ANNUITY AGREEMENTS AND AGENCY FUNDS HELD 6983759 6983759 X 4725571 1418600 213673 1632273 3093298 0 3093298 3497746 207952 207952 3289794 0 3289794 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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 STATEMENTS 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. THE ORGANIZATION'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED JUNE 30, 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 5,721. HAKOL NEWSPAPER EXPENSES 162,864. SALE OF INVENTORY EXPENSES 1,363. FUNDRAISING EVENT EXPENSES (NET OF NONCASH CONTRIBUTIONS) 43,725. PART XII, LINE 2D - OTHER ADJUSTMENTS: HAKOL NEWSPAPER 162,864. SALE OF INVENTORY EXPENSES 1,363. FUNDRAISING EVENT EXPENSES (NET OF NONCASH CONTRIBUTIONS) 43,725. GOLF TOURNAMENT 150820 62820 88000 12218 30000 625 5882 150820 62820 88000 12218 30000 625 5882 48725 39275 1 JEWISH COMMUNITY CENTER OF ALLENTOWN 702 N 22ND STREET ALLENTOWN PA 18104 230734200 501(C)(3) 376892 FMV ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY JEWISH DAY SCHOOL OF ALLENTOWN PA 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 237344525 501(C)(3) 401329 FMV 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) 90330 FMV 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) 20000 FMV ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY JEWISH STUDENT ADVISORY COUNCIL OF BETHLEHEM PA 214-16 SUMMIT STREET BETHLEHEM PA 180152933 232180442 501(C)(3) 9500 FMV 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) 23455 FMV 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) 517367 FMV ADVANCEMENT AND SUPPORT OF JEWISH EDUCATION IN COMMUNITY 7 0 RESIDENT CAMP SCHOLARSHIPS 15 7500 FMV TEEN EXPERIENCE SCHOLARSHIPS 12 6000 FMV JEWISH FAMILY LIFE EDUCATION SYNAGOGUE GRANTS 10 41000 FMV PROJECT YACHAD 90 10000 FMV COMMUNITY SEDERIM PROJECT 434 2000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 X 0 0 0 0 0 0 0 0 0 MARK GOLDSTEIN 187286 0 0 0 6649 0 13110 0 19467 0 226512 0 0 0 SHARI SPARK WIFE OF THE EXECUTIVE DIRECTOR 10920 SHARI IS THE DIRECTOR OF THE HOLOCAUST RESOURCE CENTER. 0 X 14 204062 FMV X VARIOUS GOLF TOURNAMENT GIFT ITEMS 126 5000 FMV 0 0 0 DID THE ORGANIZATION COMPLY WITH BACKUP WITHHOLDING RULES 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 B, LINE 11 THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR REVIEW AND APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C A WRITTEN CONFLICT OF INTEREST POLICY, WHISLEBLOWER 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 5,721. AUDIT OVERSIGHT COMMITTEE FORM 990, PART XI, LINE 2C 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 11B, II 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 11B, II 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 11B, II 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 11B, II 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 11B, II 0 JEWISH COMMUNITY CENTER OF ALLENTOWN 702 N 22ND STREET ALLENTOWN PA 18104 230734200 JEWISH EDUCATION PA 501(C)(3) LINE 7 0 JEWISH DAY SCHOOL OF ALLENTOWN 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 237344525 JEWISH EDUCATION PA 501(C)(3) LINE 7 0 LEHIGH VALLEY JEWISH FOUNDATION JEWISH DAY SCHOOL FUND 702 N 22ND STREET ALLENTOWN PA 18104 232737520 JEWISH EDUCATION PA 501(C)(3) LINE 11B, II 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 JEWISH COMMUNITY CENTER B 376892 FMV - CASH JEWISH DAY SCHOOL B 401329 FMV - CASH JEWISH COMMUNITY CENTER D 568440 FMV - CASH