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        <MethodOfValuation>F</MethodOfValuation>
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          <City>LAKEWOOD</City>
          <State>NJ</State>
          <ZIPCode>08701</ZIPCode>
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        <IRCSection>3</IRCSection>
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        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>JOY MONITORS AND REVIEWS OORAH'S INTERNAL CONTROLS TO ENSURE THAT THEY OPERATE AND DISTRIBUTE FUNDS IN ACCORDANCE WITH THE ORGANIZATION'S OBJECTIVES. JOY ALSO REVIEWS THE RESULTS OF AN ANNUAL AUDIT PERFORMED BY INDEPENDENT AUDITORS.</Explanation>
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        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 4, PART IV</ReturnReference>
        <Explanation>IN 2011, FUNDED PROGRAMS INCLUDED:SCHOOL PLACEMENT AND TUITION ASSISTANCE; SUMMER CAMP PROGRAMS; HOLIDAY GIFT AND FOOD PACKAGES FOR APPROXIMATELY 2,000 FAMILIES, 5 TIMES A YEAR; PARENT EDUCATION AND COUNSELING; REGULAR RECREATIONAL PROGRAMS AND OUTINGS; AFTER SCHOOL PROGRAMS IN LOCATIONS NATIONWIDE; VOLUNTEER BIG BROTHER/BIG SISTER MENTORSHIP PARTNERS; TUTORING AND HOMEWORK HELP; DISBURSEMENT OF FOOD AND CLOTHING DONATIONS AND EMERGENCY CASH ASSISTANCE.</Explanation>
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        <NoncashContribsRptdF990>644714</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>FMV</MethodOfDeterminingRevenues>
      </ClothingAndHouseholdGoods>
      <CarsAndOtherVehicles>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>45360</NumberOfContributions>
        <NoncashContribsRptdF990>29320239</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>VALUED AT THE SALES PRICE</MethodOfDeterminingRevenues>
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      <OtherNonCashContributionsTable>
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        <Description>MATERIAL</Description>
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        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>J 0 Y FOR OUR YOUTH FUNDS SOCIAL SERVICES TO JEWISH CHILDREN WHO ARE AT RISK DUE TO FAMILY CHALLENGES SUCH AS DIVORCE, LOSS OF A PARENT, SERIOUS ILLNESS, POVERTY AND UNEMPLOYMENT,OR DUE TO LEARNING OR SOCIAL DEFICITS. MORE THAN HALF OF THESE CHILDREN ARE FROM FAMILIES THAT HAVE IMMIGRATED FROM THE FORMER SOVIET UNION OR ISRAEL. FUNDED PROGRAMS INCLUDE EDUCATIONAL ENRICHMENT, SUMMER CAMP, PARENT EDUCATION, HOLIDAY FOOD AND GIFT DISTRIBUTION, FINANCIAL ASSISTANCE AND SPIRITUAL COUNSELING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>GUIDANCE COUNSELING</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. THE TREASURER REVIEWS THE TAX RETURN AND SENDS IT TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS REVIEWS THE TAX RETURN, THEY NOTIFY THE TREASURER OF ANY COMMENTS THEY HAVE REGARDING THE TAX RETRURN. THE TREASURER SENDS THE TAX RETURN BACK TO THE TAX PREPARER WITH THE COMMENTS. THE TAX PREPARER INCORPORATES THOSE COMMENTS INTO THE RETURN, AND SENDS A NEW DRAFT OF THE COMPLETED TAX RETURN TO THE TREASURER FOR APPROVAL. AFTER THE TREASURER APPROVES THE RETURN HE NOTIFIES THE TAX RETURN PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE PRESIDENT TO BE SIGNED AND MAILED.</Explanation>
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      <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>STATES WHERE COPY OF RETURN IS FILED</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 17</ReturnReference>
        <Explanation>OREGON, PENNSYLVANIA, RHODE ISLAND, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WASHINGTON, WISCONSIN, WEST VIRGINIA, ARKANSAS, FLORIDA, HAWAII, MARYLAND, NEW HAMPSHIRE, NEW MEXICO</Explanation>
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      <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>
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      <GeneralExplanation>
        <Identifier>RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, PAGE 7, PART VII</ReturnReference>
        <Explanation>THE FOLLOWING DIRECTOR AND OFFICERS PROVIDE SERVICES FOR OORAH INC., A RELATED ORGANIZATION AS FOLLOWS: ELIYAHU MINTZ, DIRECTOR, 25 HOURS JEFFREY STERN, TREASURER, 20 HOURS ROBERT MOSCOVITS, VICE PRESIDENT, 20 HOURS MALKA KELLER, SECRETARY, 15 HOURS</Explanation>
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