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        <ExplanationTxt>WE ADVERTISE TO A CROSS SECTION OF ABOUT 5000 PEOPLE OF VARIOUS NATIONALITIES AND RACES FROM ALL OVER THE WORLD. WE ARE A SCHOOL OF ADVANCED JEWISH STUDIES AND IN OUR ADVERTISEMENTS WE STATE THAT WE DO NOT DISCRIMINATE ON THE BASIS OF RACE. OUR PARTICIPANTS INCLUDE PEOPLE FROM ISRAEL, RUSSIA, BUCHARIA, GERMANY, ASIA, AND AMERICA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JASON KANNER AND JOSHUA KANNER ARE BROTHERS. JEFFREY BECKER IS THEIR COUSIN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS CONDUCTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AVAILABILITY OF VIEWING FORMS 1023 AND 990 UPON REQUEST IS STATED ON THE APPLICATION FORM FOR THE SCHOOL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THIS WAS PUBLISHED IN THE LOCAL NEWSPAPER AND IS ALSO STATED ON THE APPLICATION FORM FOR THE SCHOOL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATION &amp; TEACHING COSTS: PROGRAM SERVICE EXPENSES 16,584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,584. EVENTS: PROGRAM SERVICE EXPENSES 90. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>