2024-05-08T17:00:05-05:00 2023-06-30 251616561 S R SNODGRASS PC 2009 MACKENZIE WAY SUITE 340 CRANBERRY TOWNSHIP PA 16066 990 2022-07-01 237344525 JEWISH DAY SCHOOL OF THE LEHIGH VALLEY JEWI 6104370721 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 ARTHUR HOCHHAUSER FINANCIAL VP 6104370721 2024-05-08 1 ARTHUR HOCHHAUSER 999009999 1 DANELLE R STEWART CPA P00535522 7249340344 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIC J FELS 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 2066302 0 X WWW.JDSLV.ORG X 1951 PA THE JEWISH DAY SCHOOL OF THE LEHIGH VALLEY IS A NONPROFIT COMMUNITY SCHOOL. 20 20 51 20 0 0 1363672 1326118 565331 660301 350 4905 123762 56170 2053115 2047494 0 0 0 0 1346540 1505016 0 0 0 512046 510571 1858586 2015587 194529 31907 1197661 1130699 121965 14028 1075696 1116671 X THE JEWISH DAY SCHOOL OF THE LEHIGH VALLEY IS A NONPROFIT COMMUNITY SCHOOL FOR PRIMARY-KINDERGARTEN TO GRADE EIGHT, THAT IS DEDICATED TO A HOLISTIC APPROACH TO EDUCATION. THE SCHOOL IS DEVOTED TO THE DEVELOPMENT OF BRIGHT, CONFIDENT STUDENTS WITH A STRONG AMERICAN AND JEWISH IDENTITY WHO ARE WELL PREPARED TO MEET THE WORLD. THE SCHOOL COMBINES A WELL-ROUNDED GENERAL STUDIES CURRICULUM, A RICHLY FORTIFIED JEWISH EDUCATION, AND A DEEP COMMITMENT TO THE LAND AND PEOPLE OF ISRAEL. 0 0 1630571 735279 THE JEWISH DAY SCHOOL, A COMMUNITY BASED SCHOOL LOCATED IN ALLENTOWN AND SERVING THE JEWISH COMMUNITIES OF ALLENTOWN, BETHLEHEM, EASTON, AND THEIR ENVIRONS, OFFERS A DUAL-LANGUAGE, GENERAL/JUDAIC STUDIES CURRICULUM TO STUDENTS IN GRADES PRIMARY-KINDERGARTEN THROUGH EIGHT. THE SCHOOL FILLS A CRITICAL EDUCATIONAL NICHE IN THE LEHIGH VALLEY, ONE THAT A PUBLIC SCHOOL EDUCATION CANNOT PROVIDE. IT IS THE ONLY INSTITUTION IN THE AREA OFFERING JEWISH CHILDREN THE HIGHEST QUALITY SECULAR EDUCATION COMBINED WITH A DEEP APPRECIATION OF JEWISH CULTURE AND VALUES, AN UNDERSTANDING OF THE HISTORICAL AND RELIGIOUS FOUNDATIONS OF THE JEWISH PEOPLE, AND A FACILITY FOR READING, WRITING, AND SPEAKING HEBREW. 1630571 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 51 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 6104370721 2313 PENNSYLVANIA STREET ALLENTOWN PA 18104 MARC BERSON BOARD PRESIDENT 2.00 X X 0 0 0 CRISSY TOFF BOARD VICE PRESIDENT, RECORDING SECRETARY 6.25 X X 0 0 0 HARTLEY LACHTER BOARD VICE PRESIDENT OF EDUCATION 0.50 X X 0 0 0 MEGAN PILDIS BOARD VICE PRESIDENT OF DEVELOPMENT 0.50 X X 0 0 0 ART HOCHHAUSER BOARD VICE PRESIDENT OF FINANCE 7.50 X X 0 0 0 KIRA BUB BOARD ADMINISTRATIVE VICE PRESIDENT 0.50 X 0 0 0 RABBI SETH PHILLIPS CLERGY 0.50 X 0 0 0 LAUREN BROWN REUTHER PTO PRESIDENT 1.25 X 0 0 0 PAM ABRAMS BOARD MEMBER 0.50 X 0 0 0 NEIL BROWN BOARD MEMBER 0.50 X 0 0 0 ERIC FLEISCH BOARD MEMBER 0.50 X 0 0 0 SUZANNE LAPIDUSS BOARD MEMBER 0.50 X 0 0 0 EVA LEVITT BOARD MEMBER 0.50 X 0 0 0 AVIVA MARLIN BOARD MEMBER 0.50 X 0 0 0 DUSTIN NASH BOARD MEMBER 0.50 X 0 0 0 MARC NOTIS BOARD MEMBER 0.50 X 0 0 0 MICHAEL SCHLOSSBERG BOARD MEMBER 0.50 X 0 0 0 JESSICA ZOLOTSKY BOARD MEMBER 0.50 X 0 0 0 MARC BERNSTEIN BOARD MEMBER 0.50 X 0 0 0 AMY GOLDING HEAD OF SCHOOL 40.00 X 92096 0 10135 92096 0 10135 0 0 0 0 0 306500 298170 721448 1326118 TUITION & FEES 611110 660301 660301 660301 4730 4730 175 0 175 175 175 0 298170 18808 -18808 -18808 MISCELLANEOUS 611110 74978 74978 74978 2047494 735279 0 -13903 123309 123309 1240150 1082275 157875 41239 33486 7753 100318 79534 20784 22638 22638 43567 39878 3689 2344 2344 108425 85329 23096 30254 24566 5688 95863 92398 3465 73 73 24952 24952 33135 27171 5964 19178 19178 CAFETERIA SUPPLIES 82077 82077 SCHOOL SUPPLIES 37049 37049 MISCELLANEOUS 8024 2678 5346 DUES & SUBSCRIPTIONS 2992 2992 2015587 1630571 385016 0 229647 42894 520057 290550 746 34487 2294140 1773673 447211 520467 242301 1197661 1130699 10834 11028 111131 3000 121965 14028 X 902602 1116671 173094 0 1075696 1116671 1197661 1130699 31907 9068 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1465566 15000 134942 5774 1609734 1452380 271435 -262926 4677 1465566 1152788 41110 264630 6148 1452380 1101604 5100 52276 6192 1152788 1050880 19980 70948 34266 5938 1101604 0.96890 0.03110 0 1 1 190400 190400 1823804 1524024 299780 279936 249649 30287 520467 JDSLV MORGAN STANLEY CD AND SCHOOL FUND 242301 C 242301 X 2000740 9068 15000 24068 1976672 70822 70822 2047494 2015587 0 2015587 0 2015587 PART V, LINE 4: FUNDS ARE INVESTED FOR THE FUTURE BENEFIT OF THE SCHOOL, INCLUDING SCHOLARSHIPS FOR STUDENTS AND BUILDING PROJECTS. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THEREFORE, THE SCHOOL HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITH THE MEANING OF SECTION 509(A) OF THE IRC. THE SCHOOL IS EXEMPT FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS. THE SCHOOL IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE SCHOOL RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS CONSOLIDATED STATEMENT OF ACTIVITIES. FOR YEARS ENDED JUNE 30, 2023 AND 2022, 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 CONSOLIDATED 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 PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX BENEFITS IN THE ACCOMPANYING CONSOLIDATED STATEMENT OF FINANCIAL POSITION, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE SCHOOL FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM TAX, WITH THE UNITED STATES INTERNAL REVENUE SERVICE. TAX RETURNS FILED BY THE SCHOOL ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2019 REMAIN OPEN. THE SCHOOL'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN INCOME TAX EXPENSE ON THE STATEMENTS OF FUNCTIONAL EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS & INVESTMENT INCOME OF AFFILIATES REMOVED FROM CONSOLIDATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTERCO ADMINISTRATIVE SERVICES OF AFFILIATES REMOVED FROM CONSOLIDATION. SCHEDULE D, PART XI, LINE 2D $15,000 IN CONTRIBUTIONS AND INCOME FROM INVESTMENTS FROM AFFILIATES TO THE SCHOOL THAT ARE REMOVED THROUGH THE CONSOLIDATION PROCESS. SCHEDULE D, PART XI, LINE 4B $70,822 OF INTERCOMPANY ADMINISTRATIVE EXPENSES FROM THE AFFILIATES RELATED TO THE SCHOOL ARE REMOVED DURING THE CONSOLIDATION PROCESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SCHOOL DOCUMENTS CONTAIN THE NONDISCRIMINATORY POLICY. GALA EVENT 197805 197805 4456 MISHLOACH MANOT 22303 22303 1671 8 78062 78062 2161 10520 298170 298170 2161 16647 18808 -18808 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED ON A DETAILED BASIS BY THE TREASURER WHO REPORTS BACK TO THE EXECUTIVE COMMITTEE FOR APPROVAL PRIOR TO FILING. THE BOARD IS MADE AWARE THE FORM IS FILED AND CAN REVIEW AT THEIR DISCRETION. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL OFFICERS, DIRECTORS, AND MEMBERS COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. FORMS ARE REVIEWED BY MANAGEMENT. FOR THE CURRENT FISCAL YEAR, THERE WERE NO CONFLICTS DISCLOSED THAT REQUIRED REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE PRINCIPAL AND OTHER KEY EMPLOYEES. EMPLOYEES ARE REVIEWED ANNUALLY. COMPENSATION IS COMPARED TO PEER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THE SCHOOL MAKES THESE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AND COPYING UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL PROVIDES THE FOLLOWING DOCUMENTS FOR PUBLIC INSPECTION AND COPYING UPON REQUEST: ALL DOCUMENTS SUBMITTED WITH FORM 1023, ALL DOCUMENTS THE IRS REQUIRED THIS ORGANIZATION TO SUBMIT IN SUPPORT OF ITS APPLICATION FOR TAX-EXEMPT STATUS, THE EXEMPTION RULING LETTER ISSUSED BY THE IRS, FORM 990 WITHOUT SCHEDULE B, AND ANNUAL REPORT INCLUDING AUDITED FINANCIAL STATEMENT. REQUESTS FOR ANY OF THESE DOCUMENTS MUST BE RECEIVED IN WRITING WITH A SPECIFIC DOCUMENT INDICATED. FORM 990, PART XII, LINE 2C NO CHANGES HAVE BEEN MADE TO THE SCHOOL'S OVERSIGHT PROCESS SINCE THE PRIOR YEAR. LEHIGH VALLEY JEWISH FOUNDATION - JEWISH DAY SCHOOL FUND 702 NORTH 22 ND ALLENTOWN PA 18104 SUPPORT JEWISH DAY SCHOOL PA 501(C)(3) LINE 12A, I N/A 0 JEWISH DAY SCHOOL OF ALLENTOWN PA ENDOWMENT FOUNDATION 2313 W PENNSYLVANIA ST ALLENTOWN PA 18104 SUPPORT JEWISH DAY SCHOOL PA 501(C)(3) LINE 12A, I N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0