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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
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        <CurrentTaxYearMinus3YearsAmt>214957</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>365994</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>355644</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>214957</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>365994</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>355644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>314123</CurrentTaxYearAmt>
        <TotalAmt>1504253</TotalAmt>
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      <PublicSupportTotal170Amt>1504253</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus4YearsAmt>27000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30525</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37689</CurrentTaxYearAmt>
        <TotalAmt>152614</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1656867</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2085635</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.90790</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.90670</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>68439</OtherCostOrOtherBasisAmt>
        <BookValueAmt>68439</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>343747</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>254498</DepreciationAmt>
        <BookValueAmt>89249</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>157688</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED EXPENSES</Desc>
        <Amt>9660</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RENT DEPOSIT PAYABLE</Desc>
        <Amt>2650</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>12310</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>654839</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>654839</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>654839</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>756542</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>17530</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>17530</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>739012</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>739012</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>COGS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>COGS 0 BOOK / TAX DEPRECIATION DIFFERENCE 17,530</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ROCK OF ISRAEL, INC OPERATES EVANGELISTIC SERVICES TO GROUPS OF PEOPLE NATIONWIDE, SUPPORTS EVENGELISTIC PROJECTS SUCH AS RADIO PROGRAMS. PRODUCES AND DISTRIBUTES EVANGELISTIC BOOKS AND OTHER RELIGIOUS MATERIALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ROBERT SPECTER CAROLINE SPECTER PRESIDENT TREASURER HUSBAND/WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>COGS 0 COGS 0 BOOK / TAX DEPRECIATION DIFFERENCE -17,530 TOTAL -17,530</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>