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    <Timestamp>2013-11-15T09:06:51-08:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>YEHUDA BUNKER CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1420 46TH ST</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>112192632</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>200746192</EIN>
      <Name>
        <BusinessNameLine1>Friends of Reaim</BusinessNameLine1>
        <BusinessNameLine2>Mesamchei Hashabbos</BusinessNameLine2>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>7183777777</Phone>
      <USAddress>
        <AddressLine1>1066 East 2nd Street</AddressLine1>
        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Shlomo Schwartz</Name>
      <Title>Secretary</Title>
      <DateSigned>2013-11-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Yehuda Bunker</Name>
      <PTIN>P01050106</PTIN>
      <Phone>7184384858</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>109536</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>109536</ContributionsGiftsGrantsEtc>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
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      <TotalRevenue>109536</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>103170</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>1050</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>4641</OtherExpensesTotal>
      <TotalExpenses>108861</TotalExpenses>
      <ExcessOrDeficitForYear>675</ExcessOrDeficitForYear>
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        <EOY>16423</EOY>
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      <PrimaryExemptPurpose>Grants to Jewish Religious, Educational and Social Service organizations in need.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>We made grants to several educational organizations that have a large number of impoverished students. Grants were from $1,000 to $37,000 each, to help meet operating expenses.</DescriptionProgramServiceAccom>
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        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>103170</ProgramServiceExpenses>
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        <Title>Vice President</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Tzvi Rubinstein</PersonName>
        <Title>President</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Shlomo Schwartz</PersonName>
        <Title>Secretary/Treas</Title>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
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        <NamePerson>Shlomo Schwartz</NamePerson>
        <AddressUS>
          <AddressLine1>1066 East 2nd Street</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
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        <TelephoneNumber>7183777777</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
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      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
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      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus3Years>87842</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>33500</CurrentTaxYearMinus2Years>
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        <CurrentTaxYearMinus1Year>134348</CurrentTaxYearMinus1Year>
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      <AmountsSubstContributorsTotal>27302</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>415139</PublicSupportTotal170>
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        <Total>0</Total>
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      <PublicSupportPertcentPriorYear>0.91310</PublicSupportPertcentPriorYear>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $4365</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $276</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.19</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.19</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Yeshivas Pnei Meneachem | Donee's Address: Rechov Chazon Ish 36 Jerusalem, Middle East 99572 Israel | Relationship of Donee: None | Cash Amount Given: $10000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.18</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.18</ReturnReference>
        <Explanation>| Donee's Name: Tshechenov Ins | Cash Amount Given: $10000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.12</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.12</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Kollel Tzidkas Remu | Donee's Address: Rechov Ki Tov 3 Jerusalem, Middle East 5869 Israel | Relationship of Donee: None | Cash Amount Given: $10000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.11</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.11</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Kollel Avreichem Yetev Lev | Donee's Address: Even Huezel 22 Jerusalem, Middle East 5869 Israel | Relationship of Donee: None | Cash Amount Given: $37400</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.10</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.10</ReturnReference>
        <Explanation>| Donee's Name: Ahavas Chesed | Cash Amount Given: $5300</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.5</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.5</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Machon Shiras Duvid | Donee's Address: Rechov Abramski 8 Jerusalem, Middle East 91052 Israel | Relationship of Donee: None | Cash Amount Given: $9000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.4</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.4</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Kollel Klilas Ramot | Donee's Address: Rechov Cheskiyahu 6 Jerusalem, Middle East 91052 Israel | Relationship of Donee: None | Cash Amount Given: $8000</Explanation>
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