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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>A FULLY GAMIFIED WEBSITE PLATFORM WAS LAUNCHED IN 2019. TORAH LIVE HAS PRODUCD VIDEOS AND FILMS AIMED AT EDUCATING YOUTH IN TORAH OBSERVANCE AND CHARACTER DEVELOPMENT. DURING 2022 TORAH LIVE COMPLETED 4 PRODUCTIONS USING STATE OF THE ART ANIMATIONS - INCLUSION 2 PARTS, BEING HAPPY, MUSIC AND LOVINGKINDNESS. EL AL AIRLINES HAS INCLUDED THE TORAH LIVE CONTENT IN THEIR DREAMLINER INFLIGHT VIDEO PROGRAM. MANY THOUSANDS OF PASSENGERS ENJOY THE TORAH PRESENTATIONS WHILE IN THE AIR. THERE WERE OVER 100,000 VISITORS TO THE TORAH LIVE WEBSITE IN 2022. IN A SURVEY WAS CONDUCTED BY AN INDEPENDENT COMPANY THAT SPECIALIZES IN SOCIOLOGICAL AND MARKETING RESEARCH FOR THE JEWISH COMMUNITY, USERS RATED FOUR ATTRIBUTES - OVERALL APPEAL, EDUCATIONAL CONTENT, FUN AND VALUE. 68 PERCENT RATED THE WEBSITE AS EITHER EXCELLENT OR VERY GOOD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>DRAFT OF 990 DISTRIBUTED TO BOARD OF TRUSTEES FOR APPROVAL BEFORE FILING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION DOES NOT DISCLOSE ITS GOVERNING DOCUMENTS AND POLICIES. THE FINANCIAL STATEMENTS CAN BE OBTAINED ON THE NY CHARITIES WEBSITE AT CHARITIESNYS.COM</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
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