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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>JERUSALEM LIGHTS SEEKS TO PROVIDE AND SHARE THE WISDOM OF TRADITIONAL TORAH TEACHINGS WITH ALL SINCERE SPIRITUAL SEEKERS REGARDLESS OF THEIR RACE, RELIGION, GENDER OR ORIENTATION, EMPHASIZING THE ENNOBLEMENT OF THE HUMAN SPIRIT, THE BROTHERHOOD OF MANKIND, AND THE NURTURING AND DEVELOPMENT OF EACH INDIVIDUAL'S PERSONAL FAITH AND RELATIONSHIP WITH THE CREATOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS IN THE AMOUNT OF 370,000 TO JERUSALEM LIGHTS ISRAEL (A REGISTERED ISRAELI NON-PROFIT ORGANIZATION) WHICH HAS THE SAME PRIMARY EXEMPT PURPOSE AS JERUSALEM LIGHTS, INC., WERE USED TO HELP FUND THE CREATION OF 161 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL, HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN. THIS INCLUDES RESEARCH, PREPARATION AND EDITING. IT ALSO HELPED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 50 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES CAN BE ACCESSED UPON REQUEST. HELP WAS ALSO GIVEN TO FUND AN UPGRADE OF EDITING, SOUND RECORDING AND FILMING EQUIPMENT FOR THE JERUSALEM LIGHTS ISRAEL'S STUDIO'S PRODUCTION CAPABILITY TO ENHANCE THE QUALITY OF THESE PRODUCTIONS. IN ADDITION, IT FUNDED THE CONTINUATION OF THE RESEARCH, WRITING, PREPARATION, EDITING, AND PRODUCTION OF THE ORIGINAL, FULL LENGTH FEATURE FILM OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, 'GIVON: THE PLACE WHERE THE SUN STOOD STILL' RELEASED TO THE PUBLIC ON AUGUST 18, 2023 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/PSD3WAAUOYS. ANOTHER PROJECT WHICH WAS FUNDED WAS THE RESEARCH, WRITING AND PREPARATION OF TWO ADDITIONAL FULL LENGTH FEATURE FILMS OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, 'THE QUANTUM MENORAH- AND 'THE EXODUS BEFORE THE EXODUS,' SCHEDULED FOR RELEASE IN 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>BRODY GIBSON CHANDLER GIBSON SECRETARY TREASURER FATHER / SON</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY ONE OF THE BOARD MEMBERS OF THE ORGANIZATION BEFORE THE TAX RETURN IS FORWARDED TO THE ENTIRE BOARD FOR THEIR REVIEW AND APPROVAL BEFORE SUBMITTAL TO THE TAX AUTHORITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE SUPPLIED UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR OF THE ORGANIZATION, RABBI CHAIM RICHMAN, AND HIS SONS, SHLOMO RICHMAN AND HILLEL RICHMAN, EACH RECEIVED SALARIES, INCLUDING SOCIAL BENEFITS, FROM THE ISRAELI RECIPIENT ORGANIZATION, JERUSALEM LIGHTS, ISRAEL, A REGISTERED ISRAELI NONPROFIT ORGANIZATION, IN THE AMOUNTS OF 78,433, 42,443 AND 43,917 RESPECTIVELY DURING TAX YEAR 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>