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      <NetUnrealizedGLOnInvestments>-2650000</NetUnrealizedGLOnInvestments>
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      <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>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACHIEVEMENT 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>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE TAX RETURN PREPARER SENDS THE CFO A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE CFO 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 EXECUTIVE DIRECTOR 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 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>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>THE ORGANIZATION HAS CHARGED OFF A PORTION OF THEIR REAL ESTATE INVESTMENTS TO AN ALLOWANCE ACCOUNT, DUE TO FORECLOSURE PROCEEDINGS ON THE UNDERLYING REAL ESTATE, AND THE RESULTING POTENTIAL LOSS OF THEIR INVESTMENT. THE LOSS OF ASSET DUE TO FORECLOSURE, DOES NOT MATERIALLY IMPACT THE FISCAL INTEGRITY OF THE ORGANIZATION. ADDITIONALLY THE MARKET VALUE OF THE ORGANIZATIONS MARKETABLE SECURITIES AND ANNUITY EXCEEDED THEIR COST VALUE BY 52,096.</Explanation>
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          <State>NJ</State>
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