2024-11-14T07:35:37-08:00 2023-12-31 934005608 ODonoghue & Lamb CPAs PLLC 3630 Hill Boulevard Suite 202 Jefferson Valley NY 10535 990 2023-01-01 133852855 THE JAVNE FUND co ODONOGHUE & LAMB CPAS PLLC JAVN 9147695005 3630 HILL BOULEVARD 202 JEFFERSON VALLEY NY 10535 Rabbi Joshua Spinner EVP 2024-11-14 true true Diana M Lamb CPA P03003955 9147695005 2023 2024-10-15 13:58:12Z X Rabbi Joshua Spinner 3630 HILL BOULEVARD 202 JEFFERSON VALLEY NY 105351513 61355 false X N/A X 1995 DE SUPPORT AND PROMOTE INSTITUTIONS WHO CONDUCT PROGRAMS OF JEWISH EDUCATION AND COMMUNITY OUTREACH THAT CONTRIBUTE TO THE SOCIAL DEVELOPMENT OF JEWISH PERSONS PARTICULARLY IN EASTERN AND CENTRAL EUROPE.THE THREE MAJOR PROGRAMS PROVIDED SUPPORT TO THESE INSTITUTIONS AND INDIVIDUALS DURING 2023:UKRAINE REFUGEES - $2,407,839LAUDER YESHURUN PROVIDING SCHOLARSHIPS TO UKRAINIAN REFUGEES IN UKRAINE - $40,031LAUDER GERMANY - $480.00 3 2 0 0 5254332 61355 0 0 0 5254332 61355 1511440 2448375 0 0 0 0 24399 820 1535839 2449195 3718493 -2387840 3854684 1443494 23350 0 3831334 1443494 SUPPORT AND PROMOTE INSTITUTIONS WHO CONDUCT PROGRAMS OF JEWISH EDUCATION AND COMMUNITY OUTREACH THAT CONTRIBUTE TO THE SOCIAL DEVELOPMENT OF JEWISH PERSONS PARTICULARLY IN EASTERN AND CENTRAL EUROPE.THE THREE MAJOR PROGRAMS PROVIDED SUPPORT TO THESE INSTITUTIONS AND INDIVIDUALS DURING 2023:UKRAINE REFUGEES - $2,407,839LAUDER YESHURUN PROVIDING SCHOLARSHIPS TO UKRAINIAN REFUGEES IN UKRAINE - $40,031LAUDER GERMANY - $480.00 false false 2448375 2448375 Promotion, support and encouragement of institutions, programs, actions and endeavors that contribute to the religious, educational, cultural, social, and physical development of Jewish persons throughout the world, and most particularly in Eastern and Central Europe. 2448375 true true false false false false false false false false false false false false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false true true false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 3 2 true false false false false false false true false false false true true true true true true false false false NY X O'DONOGHUE LAMB CPA'S PLLC 9147695005 3630 HILL BOULEVARD STE 202 JEFFERSON VALLEY NY 10535 Rabbi Joshua Spinner Dir / EVP / Sec 2.00 45.00 X X 0 800000 227500 Ronald S Lauder Dir/President 1.00 5.00 X X 0 0 0 JOSEPH TUITE Treasurer 1.00 5.00 X 0 0 0 Nataly Fischmann Secretary 1.00 5.00 X 0 0 0 800000 227500 0 false true false 0 61355 61355 0 0 0 0 0 0 0 0 0 0 61355 0 0 2448375 2448375 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BANK AND SERVICE FEES 545 545 STATE FILING FEES 275 275 0 2449195 2448375 820 0 3831334 1443494 0 23350 0 0 0 0 0 0 0 0 0 0 0 0 0 3854684 1443494 23350 23350 0 X 3831334 1443494 3831334 1443494 3854684 1443494 -2387840 X false true X false false X 96951 85017 80227 254332 61355 577882 0 0 96951 85017 80227 254332 61355 577882 214480 363402 0 0 0 577882 0.62890 0.87360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 61355 61355 61355 2449195 2449195 2449195 Part X : FIN48 Footnote U.S. GAAP requires the Fund's management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Due to the Fund's general not-for-profit status, management believes there are no tax positions that would have a material impact on the Fund's financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently, no audits for any tax periods in progress. The Fund's management believes it is no longer subject to income tax examinations for tax years prior to 2019. true DEVELOPMENT OF JEWISH LIFE IN CENTRAL EUROPE AND EUROPE 2448375 ELECTRONIC TRANSFERS 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US THE RONALD S. LAUDER FOUNDATION "FOUNDATION" IS A TAX EXEMPT 501(C)(3)ORGANIZATION WITH OFFICES IN NEW YORK AND EUROPE AND IS AN AFFILIATE OF THE JAVNE FUND (SEE SCHEDULE R). OVER 95% OF THE CONTRIBUTIONS RECEIVED BY THE ORGANIZATION ARE RESTRICTED BY THE DONORS FOR THE BENEFIT OF SIMILAR PROGRAMS ADMINISTERED BY THE FOUNDATION. THE FOUNDATION'S MISSION, GOALS AND OBJECTIVES ARE SIMILAR TO THAT OF THE ORGANIZATION. THE FOUNDATION PREPARES FINANCIAL STATEMENTS AND INTERIM REPORTS, WHICH ARE REVIEWED BY ITS OFFICERS AND TRUSTEES. JAVNE'S OFFICERS ARE ALSO OFFICERS OF THE FOUNDATION. THESE FINANCIAL STATEMENTS AND REPORTS ARE REVIEWED BY THE TRUSTEES OF THE ORGANIZATION TO ASCERTAIN GRANTS PROVIDED TO THE FOUNDATION ARE EXPENDED IN ACCORDANCE WITH THE ORGANIZATION'S MISSION AND DONOR RESTRICTIONS. THE FOUNDATION'S MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING, MAINTAINING, AND MONITORING INTERNAL ACCOUNTING CONTROLS TO ENSURE COMPLIANCE WITH THE TERMS OF THE GRANTS AND PROGRAMS. false false false false false false false false false Rabbi Joshua Spinner Dir / EVP / Sec 800000 227500 1027500 Form 990, Part VI, Section A, Line 2 THE FOLLOWING BUSINESS RELATIONSHIPS EXIST AMONG THE DIRECTORS AND OFFICERS OF THE FUND: (I) RONALD LAUDER AND JOSEPH TUITE; AND (II) RONALD LAUDER, JOSEPH TUITE AND RABBI JOSHUA SPINNER. Form 990, Part VI, Section B, Line 11b THE EXECUTIVE VICE PRESIDENT REVIEWS AND APPROVES THE TAX RETURN BEFORE IT IS SUBMITTED TO THE PRESIDENT AND TREASURER FOR THEIR REVIEW AND SIGNATURE. Form 990, Part VI, Section B, Line 12c AT LEAST ANNUALLY THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE BOARD OF TRUSTEES MEETINGS. Form 990, Part VI, Section C, Line 19 THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST THE RONALD S LAUDER FOUNDATION 767 FIFTH AVENUE NEW YORK NY 10153 133445910 Operates schools/camps and Ed Programs NY 501(C)(3) PF N/A true false true false false false false false false false false false false false false false false false false false THE RONALD S LAUDER FOUNDATION b 1244795