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        <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 300,000 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 136 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL LISTED AT: HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN IN ADDITION TO THE 136 WEEKLY VIDEOS, THE GRANTS WERE USED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 36 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES CAN BE ACCESSED UPON REQUEST. PART OF THE GRANT WAS USED TO FUND AN UPGRADE OF COMPUTER, OFFICE, EDITING AND SOUND RECORDING EQUIPMENT FOR THE JERUSALEM LIGHTS ISRAEL STUDIO'S PRODUCTION CAPABILITY TO ENHANCE THE QUALITY OF THESE PRODUCTIONS. THE ORGANIZAITON ALSO GAVE FUNDS FOR THE CONTINUATION OF THE RESEARCH, WRITING, PREPARATION, EDITING, AND PRODUCTION OF TWO ORIGINAL, FULL LENGTH FEATURE FILMS OF BIBLICAL, HISTORICAL AND ARCHEOLOGICAL RESEARCH, "SECRETS OF THE HEBREW ALPHABET: ORIGINS (PART ONE)" RELEASED TO THE PUBLIC ON JULY 30, 2024 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/E-YXD93366U, AND "SECRETS OF THE HEBREW ALPHABET: TRANSFORMATION (PART TWO)" RELEASED TO THE PUBLIC ON JANUARY 12, 2025 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/IR2ARM-CY1I. ANOTHER PROJECT WHICH WAS FUNDED WAS THE RESEARCH, WRITING, PREPARATION, EDITING AND PRODUCTION OF AN ORIGINAL, SHORT FEATURE FILM OF BIBLICAL, HISTORICAL AND ARCHEOLOGICAL RESEARCH, "SACRED DIRECTIONS: SPATIAL ORIENTATION IN THE BIBLE" RELEASED TO THE PUBLIC ON JUNE 4, 2025 AND AVAILABLE FOR VIEWING AT HTTPS://YOUTU.BE/H5NM1UJKU6Q.</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 73,554, 50,232 AND 52,215 RESPECTIVELY DURING TAX YEAR 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>