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        <CurrentTaxYearMinus2YearsAmt>827275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>820336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>778113</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>580343</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>827275</CurrentTaxYearMinus2YearsAmt>
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        <TotalAmt>3698653</TotalAmt>
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      <SubstantialContributorsTotAmt>499870</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>3198783</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus3YearsAmt>5506</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2151</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1526</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1036</CurrentTaxYearAmt>
        <TotalAmt>19089</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3717742</TotalSupportAmt>
      <PublicSupportCY170Pct>0.86040</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.80910</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
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        <OtherCostOrOtherBasisAmt>31422</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>29740</DepreciationAmt>
        <BookValueAmt>1682</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>244416</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>107987</DepreciationAmt>
        <BookValueAmt>136429</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>138111</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>779149</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>779149</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>779149</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>727404</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>727404</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>727404</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>REFUAH HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2010 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.</ExplanationTxt>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
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          <BusinessNameLine1>BNEI AVROHOM</BusinessNameLine1>
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          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11204</ZIPCode>
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        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>BETH HATALMUD RABBINICAL SCHOOL</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>2127 82ND STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11214</ZIPCode>
        </USAddress>
        <RecipientEIN>510185906</RecipientEIN>
        <IRCSectionDesc>501 (C) (3)</IRCSectionDesc>
        <CashGrantAmt>30000</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>YESHIVA KARLIN STOLIN</BusinessNameLine1>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1>1818 54TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11204</ZIPCode>
        </USAddress>
        <RecipientEIN>113244089</RecipientEIN>
        <IRCSectionDesc>501 (C) (3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>CONGREGATION KEREN HACHESED</BusinessNameLine1>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1>4314 10TH AVENUE</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </USAddress>
        <RecipientEIN>112808404</RecipientEIN>
        <IRCSectionDesc>501 (C) (3)</IRCSectionDesc>
        <CashGrantAmt>30000</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1>CONGREGATION BETH MEDRASH GOVOHA</BusinessNameLine1>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1>5113 16TH AVENUE</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11204</ZIPCode>
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        <IRCSectionDesc>501 (C) (3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>5</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT OVERSEES ALL GRANT ALLOCATIONS WITH SCRUTINY. IT IS THEIR JOB TO ENSURE THAT PROGRAMMATIC GRANTS AND ALLOCATIONS, DONOR CONTRIBUTIONS AND FUND REASONABLE EXPENSES ARE APPLICABLE TO THE SOURCE'S INTENTION.</ExplanationTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>SUBSEQUENT TO FILING THE COMPLETED FORM 990 WITH THE IRS, RABBI MORDECHAI BERMAN AND RABBI ALEXANDER ORNSTEIN REVIEW AND DISCUSS THE PREPARED 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM. THESE FORMS ARE THEN REVIEWED BY THE FISCAL OFFICE TO ENSURE THAT ANY CONFLICTS OF INTEREST IF APPLICABLE ARE MONITORED. IF A CONFLICT EXISTS, THE PERSON HAVING THE CONFLICT WILL NOT PARTICIPATE IN DISCUSSION OR DECISIONS INVOLVING THE CONFLICTED PERSON.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DOCUMENT OR STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AND ARE AVAILABLE IN REFUAH HELPLINE'S OFFICE FILES AS WELL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>