2026-09-16T10:26:13-04:00 2025-12-31 981153789 ELIEZER ALPERSTEIN CPA PO BOX 397 MODIIN IS 71713 990 2025-01-01 264006143 JERUSALEM LIGHTS INC JERU 8067733760 845 OWL DRIVE LUBBOCK TX 79407 RABBI CHAIM RICHMAN PRESIDENT 8067733760 2026-09-11 true ELIEZER ALPERSTEIN CPA P00952742 6106681808 2026-09-14 2025 RABBI CHAIM RICHMAN 16 SHALOM SIVAN ST JERUSALEM JERUSALEM IS 290736 false X WWW.JERUSALEMLIGHTS.ORG X 2008 TX 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. 4 4 0 0 296368 290736 0 0 0 296368 290736 300000 400000 0 0 0 0 15463 15902 315463 415902 -19095 -125166 290933 162468 5700 2401 285233 160067 X 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. false false 400000 400000 GRANTS IN THE AMOUNT OF 400,000 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 88 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL LISTED AT: HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN THIS INCLUDES RESEARCH, PREPARATION AND EDITING. IN ADDITION TO THE 88 WEEKLY VIDEOS, THE GRANTS WERE USED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 32 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES (FROM ISAIAH CHAPTER 31 TO EZEKIEL CHAPTER 11, WITH SPECIAL CLASSES ON THE SUBJECT OF HOLIDAYS AND FESTIVALS) CAN BE ACCESSED HERE: HTTPS://WWW.RABBIRICHMAN.COM/VIDEO-LIBRARY. ADDITIONALLY, THE ORGANIZATION FUNDED AN UPGRADE OF COMPUTER EQUIPMENT FOR THE JERUSALEM LIGHTS OFFICE TO ASSIST IN ITS COMMUNICATIONS AND EDUCATIONAL OUTREACH. ADDITIONALLY, THE ORGANIZATION FUNDED THE PRODUCTION OF THE ORIGINAL, FULL LENGTH FEATURE FILM OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, "SECRETS OF THE HEBREW ALPHABET: PART TWO - TRANSFORMATION" RELEASED TO THE PUBLIC ON JANUARY 12, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/IR2ARM- CY1I?SI=6RZWMJP_N8UM0FR_ THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PREPARATION OF THREE ADDITIONAL FULL LENGTH FEATURE FILMS OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, 'THE QUANTOM MENORAH', 'THE EXODUS BEFORE THE EXODUS- AND 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE'. 'THE QUANTOM MENORAH' WAS RELEASED DECEMBER 7, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/XT61LDH1FK4. 'THE EXODUS BEFORE THE EXODUS' WAS RELEASED JANUARY 11, 2026 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/HM7AHL2OXUI?SI=WEKCJA8WURHVYON0 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE' WAS RELEASED JUNE 4, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/H5NM1UJKU6Q?SI=GV7RIIHQNE4SYHV- ADDITIONALLY, THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PRODUCTION OF 'THE SURFING SAGE', RELEASED TO THE PUBLIC ON AUGUST 8, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/GPRD-DJ-6HK?SI=UVRNS2SZUCMAFLEJ. ADDITIONALLY, THE ORGANIZATION FUNDED THE TRAVEL AND EXPENSES OF A TWO-MAN TEAM TO MOLDOVA AND UKRAINE FROM AUGUST 4 - 7, 2025 TO FILM ON LOCATION FOR THE PRODUCTION OF A DOCUMENTARY FILM ON THE SUBJECT OF JEWISH PRAYER IN THE TRADITION OF VARIOUS EASTERN EUROPEAN COMMUNITIES. RESEARCH AND WRITING FOR THIS FILM PROJECT IS CURRENTLY ONGOING. 400000 true true false false false false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 0 false false false false false false false false false false false false X 4 4 true false false false false false false true true false false true false false false false false false X BRODY GIBSON 8067733760 845 OWL RD LUBBOCK TX 79407 X BRODY GIBSON SECRETARY 2.50 X X 7000 0 0 CHANDLER GIBSON TREASURER 1.00 X 0 0 0 KATY HOLLADAY BOARD MEMBER 1.00 X 0 0 0 RABBI CHAIM RICHMAN PRESIDENT 1.00 X X 0 0 0 7000 false false false 290736 290736 290736 400000 400000 2599 2599 7275 7275 BANK CHARGES 6028 6028 415902 400000 15902 0 290933 162468 290933 162468 5700 2401 5700 2401 X 285233 160067 285233 160067 290933 162468 -125166 X false false false X 252835 241941 316714 296368 290736 1398594 252835 241941 316714 296368 290736 1398594 283615 1114979 1398594 0.79720 0.78340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true MIDDLE EAST GRANTS 400000 400000 400000 MIDDLE EAST EDUCATION 400000 BANK TRANSFER 1 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE ORGANIZATION REVIEWS THE CONTENT BEING CREATED BY THE RECIPIENT ISRAELI ORGANIZATION TO SEE THAT THE FUNDS ARE BEING USED TO PRODUCE VIDEOS AND OTHER MATERIALS RELATED TO THE TEMPLE IN JERUSALEM AND OTHER BIBLICAL AND RELIGIOUS TOPICS. SCHEDULE F, PAGE 1, PART I, LINE 3 MIDDLE EAST 400,000 0 FORM 990 - ORGANIZATION'S MISSION 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. FORM 990, PAGE 2, PART III, LINE 4A GRANTS IN THE AMOUNT OF 400,000 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 88 EDUCATIONAL WEEKLY VIDEOS AND PODCASTS, WHICH CAN BE VIEWED ON THE JERUSALEM LIGHTS YOUTUBE CHANNEL LISTED AT: HTTPS://WWW.YOUTUBE.COM/C/JERUSALEMLIGHTSRABBICHAIMRICHMAN THIS INCLUDES RESEARCH, PREPARATION AND EDITING. IN ADDITION TO THE 88 WEEKLY VIDEOS, THE GRANTS WERE USED TO FUND THE RESEARCH, PREPARATION AND EDITING OF 32 ZOOM CLASSES ON BIBLICAL STUDIES. AN ARCHIVE OF RECORDINGS OF THESE CLASSES (FROM ISAIAH CHAPTER 31 TO EZEKIEL CHAPTER 11, WITH SPECIAL CLASSES ON THE SUBJECT OF HOLIDAYS AND FESTIVALS) CAN BE ACCESSED HERE: HTTPS://WWW.RABBIRICHMAN.COM/VIDEO-LIBRARY. ADDITIONALLY, THE ORGANIZATION FUNDED AN UPGRADE OF COMPUTER EQUIPMENT FOR THE JERUSALEM LIGHTS OFFICE TO ASSIST IN ITS COMMUNICATIONS AND EDUCATIONAL OUTREACH. ADDITIONALLY, THE ORGANIZATION FUNDED THE PRODUCTION OF THE ORIGINAL, FULL LENGTH FEATURE FILM OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, "SECRETS OF THE HEBREW ALPHABET: PART TWO - TRANSFORMATION" RELEASED TO THE PUBLIC ON JANUARY 12, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/IR2ARM- CY1I?SI=6RZWMJP_N8UM0FR_ THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PREPARATION OF THREE ADDITIONAL FULL LENGTH FEATURE FILMS OF BIBLICAL AND ARCHEOLOGICAL RESEARCH, 'THE QUANTOM MENORAH', 'THE EXODUS BEFORE THE EXODUS- AND 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE'. 'THE QUANTOM MENORAH' WAS RELEASED DECEMBER 7, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/XT61LDH1FK4. 'THE EXODUS BEFORE THE EXODUS' WAS RELEASED JANUARY 11, 2026 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/HM7AHL2OXUI?SI=WEKCJA8WURHVYON0 'SACRED DIRECTION: SPATIAL ORIENTATION IN THE BIBLE' WAS RELEASED JUNE 4, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/H5NM1UJKU6Q?SI=GV7RIIHQNE4SYHV- ADDITIONALLY, THE ORGANIZATION FUNDED THE RESEARCH, WRITING AND PRODUCTION OF 'THE SURFING SAGE', RELEASED TO THE PUBLIC ON AUGUST 8, 2025 AND AVAILABLE FOR VIEWING HERE: HTTPS://YOUTU.BE/GPRD-DJ-6HK?SI=UVRNS2SZUCMAFLEJ. ADDITIONALLY, THE ORGANIZATION FUNDED THE TRAVEL AND EXPENSES OF A TWO-MAN TEAM TO MOLDOVA AND UKRAINE FROM AUGUST 4 - 7, 2025 TO FILM ON LOCATION FOR THE PRODUCTION OF A DOCUMENTARY FILM ON THE SUBJECT OF JEWISH PRAYER IN THE TRADITION OF VARIOUS EASTERN EUROPEAN COMMUNITIES. RESEARCH AND WRITING FOR THIS FILM PROJECT IS CURRENTLY ONGOING. FORM 990, PAGE 6, PART VI, LINE 2 BRODY GIBSON CHANDLER GIBSON SECRETARY TREASURER FATHER/SON FORM 990, PAGE 6, PART VI, LINE 11B 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. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE SUPPLIED UPON REQUEST. FORM 990, PART VII 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 79,617, 57,093 AND 61,262 RESPECTIVELY DURING TAX YEAR 2025.