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        <State>NJ</State>
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        <ProgramServices>145466</ProgramServices>
        <ManagementAndGeneral>323778</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
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        <ManagementAndGeneral>48688</ManagementAndGeneral>
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        <ProgramServices>39222</ProgramServices>
        <ManagementAndGeneral>50875</ManagementAndGeneral>
        <Fundraising>71605</Fundraising>
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        <ManagementAndGeneral>247714</ManagementAndGeneral>
        <Fundraising>36352</Fundraising>
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        <Fundraising>61683</Fundraising>
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        <Fundraising>9162</Fundraising>
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        <ManagementAndGeneral>297798</ManagementAndGeneral>
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        <EOY>40908907</EOY>
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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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        <BookValue>247171</BookValue>
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        <Identifier>REVENUE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
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        <MannerOfCashDisbursement>WIRE TRANSFER</MannerOfCashDisbursement>
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      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
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      <BoycottCountries>false</BoycottCountries>
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        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE F, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>THE ORGANIZATION PERFORMS ONGOING REVIEWS TO ENSURE THAT THEY ARE PROPERLY RECOGNIZED TAX EXEMPT ENTITIES AND THAT THEIR REQUIRED FINANCIAL FILINGS ARE IN ORDER.</Explanation>
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        <MethodOfDeterminingRevenues>FAIR MARKET VALUE</MethodOfDeterminingRevenues>
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      <CarsAndOtherVehicles>
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        <NumberOfContributions>16</NumberOfContributions>
        <NoncashContribsRptdF990>87561</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>KELLY BLUE BOOK</MethodOfDeterminingRevenues>
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      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
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    <IRS990ScheduleO documentId="RetDoc10">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>OORAH WAS ESTABLISHED AS A JEWISH OUTREACH ORGANIZATION FOR THE PURPOSE OF IMPARTING JEWISH EDUCATION,VALUES AND TRADITIONS, AS WELL AS GUIDANCE AND SUPPORT,TO JEWISH CHILDREN WHO LACK ACCESS TO THESE FUNDAMENTALS. OORAH TAKES A HOLISTIC APPROACH TO ITS MISSION, UTILIZING JEWISH TRADITION TO ENHANCE EVERY ASPECT OF CHILDREN'S LIVES, THE MAJORITY OF WHOM ARE AT- RISK DUE TO DIVORCE, LOSS OF PARENT, SERIOUS ILLNESS IN THE FAMILY, UNEMPLOYMENT OR POVERTY. WITH OORAH'S INTERVENTION, THESE CHILDREN ARE ABLE TO AVOID THE PITFALLS OF ANTI-SOCIAL AND DESTRUCTIVE BEHAVIOR THAT OFTEN BESET VULNERABLE CHILDREN.</Explanation>
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      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>HOLIDAY GIFT AND FOOD PACKAGES FOR APPROXIMATELY 2,000 FAMILIES; PARENT EDUCATION AND COUNSELING; FAMILY RETREATS; REGULAR RECREATIONAL PROGRAMS AND OUTINGS; VOLUNTEER BIG-BROTHER/BIG SISTER PARTNERS; TUTORING AND HOMEWORK HELP; DISBURSEMENT OF FOOD AND CLOTHING DONATIONS AND EMERGENCY CASH ASSISTANCE. A NETWORK OF VOLUNTEERS PROVIDES THE MANPOWER TO THESE PROGRAMS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED PARTY INFORMATION AMONG OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 2</ReturnReference>
        <Explanation>ELIYOHU MINTZ CHAIM MINTZ DIRECTOR DIRECTOR FAMILY RELATIONSHIP</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE TAX RETURN PREPARER SENDS THE TREASURER A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE TREASURER APPROVES THE TAX RETURN HE SENDS THE TAX RETURN TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. AFTER THEY APPROVE IT THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE PRESIDENT TO BE SIGNED AND MAILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST, OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, PAGE 7, PART VII</ReturnReference>
        <Explanation>THE FOLLOWING DIRECTOR AND OFFICERS PROVIDED SERVICES FOR JOY FOR OUR YOUTH INC., A RELATED ORGANIZATION AS FOLLOWS: ELIYOHU MINTZ, DIRECTOR, 25 HOURS CHAYA RIVKA KIRWAN, SECRETARY, 20 HOURS STEPHEN SCHWARTZ, GENERAL COUNSEL, 20 HOURS ALWYN GORDON, COO, 20 HOURS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>SPECIAL EVENT COSTS NETTED ON FORM 990 PART VIII 1,379,098 SALE OF INVENTORY CLASSIFIED AS OTHER INCOME ON F/S -90,366 RENTAL INCOME CLASSIFIED AS OTHER INCOME ON F/S -38,693 INVESTMENT GAIN/LOSS CLASSIFIED AS OTHER INCOME ON F/S 89,869 DIVIDEND INCOME CLASSIFIED AS OTHER INCOME ON F/S -82,828 SPECIAL EVENT COSTS NETTED ON FORM 990 PART VIII -1,379,098 UBIT EXPENSES CLASSIFIED AS OTHER EXPENSE ON F/S 64,446 INTEREST EXPENSE CLASSIFIED AS OTHER EXPENSE ON F/S 297,798 INVESTMENT FEE EXPENSE CLASSIFIED AS OTHER EXPENSES 37,324</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>UNREALIZED GAIN ON SECURITIES 300,064 ITEMS REPORTED AS OTHER EXPENSE ON F/S 277,550</Explanation>
      </GeneralExplanation>
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          <State>NJ</State>
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          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
        </AddressUS>
        <EIN>223746051</EIN>
        <PrimaryActivities>REAL-ESTAT</PrimaryActivities>
        <LegalDomicileState>NJ</LegalDomicileState>
        <TotalIncome>71077</TotalIncome>
        <EOYAssets>1089510</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>OORAH INC</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>J O Y FOR OUR YOUTH INC</BusinessNameLine1>
          <BusinessNameLine2>J O Y FOR OUR YOUTH INC</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1805 SWARTHMORE</AddressLine1>
          <City>LAKEWOOD</City>
          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
        </AddressUS>
        <EIN>223746050</EIN>
        <PrimaryActivities>OUTREACH</PrimaryActivities>
        <LegalDomicileState>NJ</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>true</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>