LEONARD AND ENID ABRAMS FAMILY FOUNDATION: Form 990EZ, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: LEONARD AND ENID ABRAMS FAMILY FOUNDATION (EIN 27-3306073)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2018-04-07
IRS object ID: 201810979349200306
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule O
Transfer Prsnl Bnft Contracts Decl

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-04-07T10:13:57-05:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	232108173	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RKL LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1330 BROADCASTING ROAD PO BOX 7008	AddressLine1Txt
City	WYOMISSING	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	196106008	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	273306073	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEONARD AND ENID ABRAMS	BusinessNameLine1Txt
Business Name Line2	FAMILY FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LEON	BusinessNameControlTxt
Phone	6108215500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	702 NORTH 22ND STREET	AddressLine1Txt
City	ALLENTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18104	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK L GOLDSTEIN	PersonNm
Person Title	ASSISTANT SECRETARY	PersonTitleTxt
Phone	6108215500	PhoneNum
Signature	2018-02-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	REBECCA A CLOUSER	PreparerPersonNm
PTIN	P01584369	PTIN
Phone	6103761595	PhoneNum
Preparation	2018-02-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.203.63.190	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-02-15	IPDt
IP Tm	10:54:54	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	217267A4ECBD198DC12305FAABA8A9886BE499AC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	FDAF168792B5543094DACF3EA804AB3A41B61ABD	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	WWW.JEWISHLEHIGHVALLEY.ORG	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$12,227	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$0	ContributionsGiftsGrantsEtcAmt
Investment Income	$11,214	InvestmentIncomeAmt
Sale Of Assets Gross	$1,013	SaleOfAssetsGrossAmt
Gain Or Loss From Sale Of Assets	$1,013	GainOrLossFromSaleOfAssetsAmt
Total Revenue	$12,227	TotalRevenueAmt
Grants And Similar Amounts Paid	$22,750	GrantsAndSimilarAmountsPaidAmt
Other Expenses Total	$942	OtherExpensesTotalAmt
Total Expenses	$23,692	TotalExpensesAmt
Excess Or Deficit For Year	-$11,465	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$379,249	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	$30,049	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$397,833	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$379,249	BOYAmt
EOY	$397,833	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$379,249	BOYAmt
EOY	$397,833	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$379,249	BOYAmt
EOY	$397,833	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	TO RAISE FUNDS FOR CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	TO RAISE FUNDS FOR CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$22,750	GrantsAndAllocationsAmt
Program Service Expenses	$22,750	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$22,750	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
LEONARD ABRAMS
PRESIDENT	0.50	$0	$0	$0
CATHY SACHER
VICE PRESIDENT	0.50	$0	$0	$0
PAUL SACHER
VICE PRESIDENT	0.50	$0	$0	$0
MARK L GOLDSTEIN
SECRETARY/TREASURER	0.50	$0	$0	$0
BARNET FRAENKEL
DIRECTOR	0.50	$0	$0	$0
DR JEFFREY GEVIRTZ
DIRECTOR	0.50	$0	$0	$0
DR MICHAEL UFBERG
DIRECTOR	0.50	$0	$0	$0
ALEXANDRA SACHER
DIRECTOR	0.50	$0	$0	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	0	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	0	OrganizationHadUBIInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Made Loans To From Officers	0	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH FEDERATION OF THE LEHIGH VALLEY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	702 N 22ND STREET	AddressLine1Txt
City	ALLENTOWN	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18104	ZIPCd

Field	Value	IRS element (for citing)
Phone	6108215500	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	0	ForeignFinancialAccountInd
Foreign Office	0	ForeignOfficeInd
Donor Advised Fnds	0	DonorAdvisedFndsInd
Operate Hospital	0	OperateHospitalInd
Tanning Services Provided	0	TanningServicesProvidedInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
School Operating	0	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (1)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH FEDERATION OF THE LEHIGH VALLEY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	236396949	EIN
Organization Type	7	OrganizationTypeCd
Governing Document Listed	Yes (1)	GoverningDocumentListedInd
Support	$16,500	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$16,500	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	0	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	Yes (1)	OrganizationChangeSuprtOrgInd
Supported Org Class Designated	Yes (1)	SupportedOrgClassDesignatedInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	Yes (1)	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	0	OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, SECTION A, QUESTION 1	THE FUNDS ARE DESIGNATED BY CLASS TO ORGANIZATIONS THAT SUPPORT THE MISSION OF THE LEHIGH VALLEY JEWISH FEDEARTION.
PART IV, SECTION A, QUESTION 5A	I) THE SUPPORTED ORGANIZATIONS ADDED INCLUDE: JEWISH DAY SCHOOL OF ALLENTOWN, 23-7344525 JEWISH FAMILY SERVICE OF THE LEHIGH VALLEY, 23-2301360 JCC OF ALLENTOWN, 23-0734200 MUHLENBERG COLLEGE HILLEL, 23-1352664 CHABAD LUBAVITCH OF ALLENTOWN, 23-3099157 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.

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, SECTION A, QUESTION 1

THE FUNDS ARE DESIGNATED BY CLASS TO ORGANIZATIONS THAT SUPPORT THE MISSION OF THE LEHIGH VALLEY JEWISH FEDEARTION.

PART IV, SECTION A, QUESTION 5A

I) THE SUPPORTED ORGANIZATIONS ADDED INCLUDE: JEWISH DAY SCHOOL OF ALLENTOWN, 23-7344525 JEWISH FAMILY SERVICE OF THE LEHIGH VALLEY, 23-2301360 JCC OF ALLENTOWN, 23-0734200 MUHLENBERG COLLEGE HILLEL, 23-1352664 CHABAD LUBAVITCH OF ALLENTOWN, 23-3099157 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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME	DESCRIPTION: INTEREST AND DIVIDENDS. AMOUNT: 11,214.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: JEWISH FEDERATION OF THE LEHIGH VALLEY. GRANTEE ADDRESS: 702 N. 22ND STREET ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 16,500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: JEWISH FAMILY SERVICE. GRANTEE ADDRESS: 2004 W ALLEN ST ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 2,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: JEWISH DAY SCHOOL. GRANTEE ADDRESS: 2313 PENNSYLVANIA ST ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 1,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: JEWISH COMMUNITY CENTER. GRANTEE ADDRESS: 702 N. 22ND STREET ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 1,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: JCC - FRIENDSHIP CIRCLE. GRANTEE ADDRESS: 702 N. 22ND STREET ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 1,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: INSTITUTE FOR JEWISH CHRISTIAN. GRANTEE ADDRESS: 2400 CHEW ST ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: MUHLENBERG COLLEGE HILLEL. GRANTEE ADDRESS: 2400 CHEW ST ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: CHARITABLE ORGANIZATION. GRANTEE NAME: CHABAD LUBAVITCH OF THE LEHIGH VALLEY. GRANTEE ADDRESS: 4457 CRACKERSPORT ROAD ALLENTOWN, PA 18104. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 250. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 22,750.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES	DESCRIPTION: STATE FILING FEE. AMOUNT: 15. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 927. TOTAL TO FORM 990-EZ, LINE 16: 942.
FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS	DESCRIPTION: UNREALIZED LOSS ON INVESTMENT HELD BY JEWISH FEDERATION OF LEHIGH VALLEY. AMOUNT: 30,049.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

Field	Value	IRS element (for citing)
Declaration	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.	DeclarationDesc