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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020.</ExplanationTxt>
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        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SEND CHILDREN FROM AMERICA TO SPEND TIME IN ISRAEL WORKING IN THE SCOUTING MOVEMENT.BRING CHILDREN TO AMERICA FROM ISRAEL TO SPEND SUMMERS IN AMERICA PERFORMING ISRAELI MUSIC AND DANCE.</SpecificServicesProvidedTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>SIGAL URMAN- BOARD MEMBER RONNY URMAN- BOARD MEMBER RELATIONSHIP: FAMILY MEMBERS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO SUBMISSION. ALL QUESTIONS AND COMMENTS ARE ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO BOARD MEMBERS, OFFICERS, EMPLOYEES, AND VOLUNTEERS. THE CONFLICT OF INTEREST POLICY SHALL REQUIRE THAT PRIOR TO THE INITIAL ELECTION OF ANY DIRECTOR, AND ANNUALLY THEREAFTER, SUCH DIRECTOR COMPLETE, SIGN AND SUBMIT TO THE SECRETARY OF FRIENDS OF ISRAEL SCOUTS, INC A WRITTEN STATEMENT IDENTIFYING, TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH FRIENDS OF ISRAEL SCOUTS, INC HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH FRIENDS OF ISRAEL SCOUTS, INC IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. THE SECRETARY OF FRIENDS OF ISRAEL SCOUTS, INC SHALL PROVIDE A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE OR, IF THERE IS NO AUDIT COMMITTEE, TO THE CHAIR OF THE BOARD. POTENTIAL CONFLICTS OF INTEREST ARE INVESTIGATED BY THE APPROPRIATE PARTIES WHICH MAY INCLUDE A SPECIAL COMMITTEE THAT IS NOT INVOLVED IN THE CONFLICT OR SENIOR STAFF. ONCE THE COMMITTEE HAS MADE ITS DETERMINATION AND PRESENTED ANY AVAILABLE ALTERNATIVES TO THE CONFLICT, THE PARTIES INVOLVED MAY BE ASKED TO: - ABSTAIN FROM VOTING ON THE ACTION; - REMOVE THEMSELVES FROM ANY DISCUSSIONS RELATING TO THE CONFLICT; - REFRAIN FROM DISCUSSING THE CONFLICT WITH OTHER CO-WORKERS, VOLUNTEERS, OR GOVERNING ENTITY SO AS NOT TO INFLUENCE THEIR ACTIONS; AND - CONSIDER OTHER ACTIONS, DEPENDING ON THE SITUATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND BYLAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S ADDRESS.</ExplanationTxt>
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