﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-10-21T13:16:15-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <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>2011-01-01</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>2012-10-21</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Yehuda Bunker</Name>
      <Phone>7184384858</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="11000144" softwareVersion="2011v1.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>134348</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>134348</ContributionsGiftsGrantsEtc>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>134348</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>106100</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>1535</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>11346</OtherExpensesTotal>
      <TotalExpenses>118981</TotalExpenses>
      <ExcessOrDeficitForYear>15367</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>381</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>15748</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>381</BOY>
        <EOY>15748</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>381</BOY>
        <EOY>15748</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>381</BOY>
        <EOY>15748</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Grants to Jewish Religious, Educational and Social Service organizations in need</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>We made grants to five educational organizations that have a large number of impoverished students. Grants were from $1000 to $66000 each, to help meet operating expenses.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>106100</GrantsAndAllocations>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>106100</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>106100</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Zecharia Feller</PersonName>
        <AddressForeign>
          <AddressLine1>6 Ovadia</AddressLine1>
          <City>Jerusalem</City>
          <ProvinceOrState>Israel</ProvinceOrState>
          <Country>IS</Country>
        </AddressForeign>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Tzvi Rubinstein</PersonName>
        <AddressUS>
          <AddressLine1>5314 12 Ave</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Shlomo Schwartz</PersonName>
        <AddressUS>
          <AddressLine1>1554 46 Street</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <Title>Secretary/Treas</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>Shlomo Schwartz</NamePerson>
        <AddressUS>
          <AddressLine1>1066 East 2nd Street</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </AddressUS>
        <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>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="11000144" softwareVersion="2011v1.2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>36116</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>77215</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87842</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>33500</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>134348</CurrentTaxYear>
        <Total>369021</Total>
      </GiftsGrantsContribReceived170>
      <TaxRevLeviedForOrgBenefit170>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit170>
      <ValueSrvcFcltsFurnishedByGovt>
        <Total>0</Total>
      </ValueSrvcFcltsFurnishedByGovt>
      <Total170>
        <CurrentTaxYearMinus4Years>36116</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>77215</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87842</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>33500</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>134348</CurrentTaxYear>
        <Total>369021</Total>
      </Total170>
      <AmountsSubstContributorsTotal>32080</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>336941</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <NetUBI>
        <Total>0</Total>
      </NetUBI>
      <OtherIncome170>
        <Total>0</Total>
      </OtherIncome170>
      <TotalSupport>369021</TotalSupport>
      <PublicSupportPertcentage170>0.91310</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.94120</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="11000144" softwareVersion="2011v1.2">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="11000144" softwareVersion="2011v1.2">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $11281</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $65</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.8</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.8</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Yeshiva Imrei Schafer | Donee's Address: Rechov Ohr Someiach Beth Shemesh, Middle East Israel | Relationship of Donee: None | Cash Amount Given: $9000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.6</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.6</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Mosdos Pnei Menachem Beth Shemesh | Donee's Address: Rechov Chazon Ish Beth Shemesh, Middle East Israel | Relationship of Donee: None | Cash Amount Given: $7800</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.2</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.2</ReturnReference>
        <Explanation>Class of Activity: Education | Donee's Name: Ichud Mosdos Gur | Donee's Address: Rechov Yona 4 Jerusalem, Middle East 91052 Israel | Relationship of Donee: None | Cash Amount Given: $75000</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>