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        <FormAndLineReferenceDesc>Pt III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Since the prior Form 990 was filed, the Community Resources of Sandy Springs, Anash, Inc. (CRSSA) has undertaken a significant new program service. In addition to the program of providing interest-free loans to Jewish teachers in the City of Sandy Springs, Georgia, CRSSA is now dedicated to providing financial assistance to Jewish families and individuals in need, within Sandy Springs, Georgia, and the vicinity. This financial assistance is vital to fill the critical financial needs of Jewish families and individuals who incur unexpected expenses such as those related to medical, auto, and family care. CRSSA is committed to the following biblical precepts: - Deuteronomy 15:7-8 states: If there is a need person amount you ... do not harden your heart. ... Rather, you must open your hand and lend whatever is sufficient to meet the need. - Leviticus 25:35 also speaks to this obligation: If your brother becomes impoverished and his means falter in your proximity, you shall strengthen him. The financial assistance program will be managed by volunteers with business, banking, and financial experience. The panel that makes allocation decisions (the Committee) consists of committed Jewish volunteers throughout the greater metropolitan Atlanta area, all of whom are ineligible for financial assistance. To be eligible, applicants must be affiliated with a Jewish institution in the City of Sandy Springs or the vicinity and must demonstrate financial need. Once a brief request or application is completed, it is subject to review and discussion by the Committee on a confidential, often blind, basis. All qualified applicants are then personally interviewed. The entire process is managed in strict confidence. The financial assistance provided and the incidental administration expenses incurred (i.e. credit card processing, website platform fee, bookkeeping, tax preparation and filing) will be funded mainly from donations from members of the Sandy Springs Jewish community, such that the resources come from the community and serve the community.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing body discusses matters and sets procedures orally.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 10b</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing body discusses matters and sets procedures orally.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The signer reviews Form 990 prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>the Charity has made significant changes to its governing documents since the prior Form 990 was filed.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>