﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T07:45:06-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LOEB &amp; TROPER LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>655 THIRD AVENUE 12TH FLOOR</AddressLine1>
        <City>NEW YORK</City>
        <State>NY</State>
        <ZIPCode>10017</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201820738</EIN>
      <Name>
        <BusinessNameLine1>REFUAH HELPLINE INC</BusinessNameLine1>
      </Name>
      <NameControl>REFU</NameControl>
      <Phone>7184377474</Phone>
      <USAddress>
        <AddressLine1>5904 13TH AVENUE</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11219</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MORDECHAI Y BERMAN</Name>
      <Title>PRESIDENT</Title>
      <Phone>7184377474</Phone>
      <DateSigned>2011-11-13</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>FREDERICK H ROTHMAN</Name>
      <Phone>2128674000</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <DoingBusinessAs>
        <BusinessNameLine1>REFUAH RESOURCES</BusinessNameLine1>
      </DoingBusinessAs>
      <NameOfPrincipalOfficerPerson>MORDECHAI Y BERMAN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>5904 13TH AVENUE</AddressLine1>
        <City>BROOKLYN</City>
        <State>NY</State>
        <ZIPCode>11219</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>585849</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>NY</StateLegalDomicile>
      <ActivityOrMissionDescription>REFUAH HELPLINE, INC IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO ASSISTING INDIVIDUALS FACING MEDICAL CHALLENGES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>5</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>8</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>692586</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>580343</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>0</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>8870</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>5506</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>701456</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>585849</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>125500</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>94995</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>294124</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>326281</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>12653</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>133495</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>214706</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>234446</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>634330</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>668375</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>67126</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-82526</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1075301</TotalAssetsBOY>
      <TotalAssetsEOY>998740</TotalAssetsEOY>
      <TotalLiabilitiesBOY>8274</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>15229</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>1067027</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>983511</NetAssetsOrFundBalancesEOY>
      <MissionDescription>REFUAH IS A COMPREHENSIVE MEDICAL RESOURCE FOR PATIENTS AND THEIR FAMILIES THAT PROVIDES MEDICAL REFERRALS, ADVOCACY, FOLLOW-UP, SUPPORT, AND ANCILLARY SERVICES.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>440687</Expense>
      <Grants>94995</Grants>
      <Revenue>580343</Revenue>
      <Description>REFUAH HELPLINE PROVIDES PATIENTS WITH QUALITY MEDICAL REFERRALS, ADVOCACY AND ANCILLARY SERVICES. OUR NETWORK INCLUDES OVER 30,000 PREEMINENT PHYSICIANS NATIONWIDE IN OVER 2,000 HOSPITALS. IN FY 2010, THE NUMBER OF CALLERS WE ASSISTED SURPASSED 50,000. OUR ONGOING RESEARCH ALLOWS US TO MAINTAIN THE QUALITY OF OUR REFERRALS BY CONSTANTLY RESEARCHING MEDICAL CONDITIONS AND PHYSICIANS, KEEPING UP TO DATE WITH EXISTING PHYSICIAN'S AREAS OF EXPERTISE TRACKING THE INEVITABLE DEMOGRAPHIC CHANGES.</Description>
      <TotalProgramServiceExpense>440687</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc1041900001">0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction>0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>11</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>8</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>5</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NY</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>REFUAH HELPLINE INC</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>7184377474</TelephoneNumber>
        <AddressUS>
          <AddressLine1>5904 13TH AVENUE</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MORDECHAI Y BERMAN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>100000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALEXANDER ORENSTEIN</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>10.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SHIYA OSTREICHER</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NOSSON SCHERMAN</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ELIMELECH SAMUELS</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>100000</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <GovernmentGrants>75000</GovernmentGrants>
      <AllOtherContributions>505343</AllOtherContributions>
      <TotalContributions>580343</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>5506</TotalRevenueColumn>
        <ExclusionAmount>5506</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>585849</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>5506</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>94995</Total>
        <ProgramServices>94995</ProgramServices>
      </GrantsToDomesticOrgs>
      <CompCurrentOfficersDirectors>
        <Total>100385</Total>
        <ProgramServices>70270</ProgramServices>
        <ManagementAndGeneral>10038</ManagementAndGeneral>
        <Fundraising>20077</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>205231</Total>
        <ProgramServices>143662</ProgramServices>
        <ManagementAndGeneral>20523</ManagementAndGeneral>
        <Fundraising>41046</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>20665</Total>
        <ProgramServices>14466</ProgramServices>
        <ManagementAndGeneral>2066</ManagementAndGeneral>
        <Fundraising>4133</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>3500</Total>
        <ManagementAndGeneral>3500</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesProfFundraising>
        <Total>12653</Total>
        <Fundraising>12653</Fundraising>
      </FeesForServicesProfFundraising>
      <FeesForServicesOther>
        <Total>36250</Total>
        <ManagementAndGeneral>36250</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>9840</Total>
        <Fundraising>9840</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>41169</Total>
        <ProgramServices>28783</ProgramServices>
        <ManagementAndGeneral>4162</ManagementAndGeneral>
        <Fundraising>8224</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>26096</Total>
        <ProgramServices>18267</ProgramServices>
        <ManagementAndGeneral>2610</ManagementAndGeneral>
        <Fundraising>5219</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>54560</Total>
        <ProgramServices>38192</ProgramServices>
        <ManagementAndGeneral>5456</ManagementAndGeneral>
        <Fundraising>10912</Fundraising>
      </Occupancy>
      <Travel>
        <Total>6741</Total>
        <ProgramServices>4719</ProgramServices>
        <ManagementAndGeneral>674</ManagementAndGeneral>
        <Fundraising>1348</Fundraising>
      </Travel>
      <DepreciationDepletion>
        <Total>19657</Total>
        <ProgramServices>13760</ProgramServices>
        <ManagementAndGeneral>1966</ManagementAndGeneral>
        <Fundraising>3931</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>16025</Total>
        <ManagementAndGeneral>5288</ManagementAndGeneral>
        <Fundraising>10737</Fundraising>
      </Insurance>
      <OtherExpenses>
        <Description>MISC</Description>
        <Total>18667</Total>
        <ProgramServices>11632</ProgramServices>
        <ManagementAndGeneral>1660</ManagementAndGeneral>
        <Fundraising>5375</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EDUCATION</Description>
        <Total>1941</Total>
        <ProgramServices>1941</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>668375</Total>
        <ProgramServices>440687</ProgramServices>
        <ManagementAndGeneral>94193</ManagementAndGeneral>
        <Fundraising>133495</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>625539</BOY>
        <EOY>136952</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>145010</BOY>
        <EOY>754700</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <EOY>6080</EOY>
      </PledgesAndGrantsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>200000</BOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>2431</BOY>
        <EOY>2431</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>168024</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>69447</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>102321</BOY>
        <EOY>98577</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>1075301</BOY>
        <EOY>998740</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>8274</BOY>
        <EOY>15229</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>8274</BOY>
        <EOY>15229</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>1067027</BOY>
        <EOY>983511</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>1067027</BOY>
        <EOY>983511</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1075301</BOY>
        <EOY>998740</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-82526</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-990</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>706518</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>744749</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>572454</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>692586</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>580343</CurrentTaxYear>
        <Total>3296650</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>706518</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>744749</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>572454</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>692586</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>580343</CurrentTaxYear>
        <Total>3296650</Total>
      </Total170>
      <AmountsSubstContributorsTotal>303210</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>2993440</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>13586</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>32769</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>26814</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>8870</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5506</CurrentTaxYear>
        <Total>87545</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>3384195</TotalSupport>
      <PublicSupportPertcentage170>0.88450</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.85380</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>99162</OtherCostOrOtherBasis>
        <Depreciation>19195</Depreciation>
        <BookValue>79967</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>29921</OtherCostOrOtherBasis>
        <Depreciation>18712</Depreciation>
        <BookValue>11209</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>38941</OtherCostOrOtherBasis>
        <Depreciation>31540</Depreciation>
        <BookValue>7401</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>98577</TotalOfBookValueLandBuildings>
      <TotalRevenue>585849</TotalRevenue>
      <TotalExpenses>668375</TotalExpenses>
      <ExcessOrDeficitForYear>-82526</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>-990</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>-990</TotalAdjustments>
      <ExcessOrDeficitPerFS>-83516</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>584859</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>-990</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>-990</RevenueNotRptdF990>
      <RevenueSubtotal>585849</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>585849</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>668375</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>668375</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>668375</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Explanation>PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE REFUAH ADOPTED THE PROVISION PERTAINING TO UNCERTAIN TAX POSITIONS (ASC TOPIC 740) AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <RecordsMaintained>1</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>CONG BETH MEDRASH</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>5113 16TH AVENUE</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11204</ZIPCode>
        </AddressUS>
        <EINOfRecipient>510137088</EINOfRecipient>
        <IRCSection>501 (C) (3)</IRCSection>
        <AmountOfCashGrant>25000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>UNITED INSTITUTIONS OF KS</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1436 42ND STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <EINOfRecipient>111252027</EINOfRecipient>
        <IRCSection>501 (C) (3)</IRCSection>
        <AmountOfCashGrant>25000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>YESHIVA KARLIN STOLIN</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1818 54TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11204</ZIPCode>
        </AddressUS>
        <EINOfRecipient>113244089</EINOfRecipient>
        <IRCSection>501 (C) (3)</IRCSection>
        <AmountOfCashGrant>11000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>CONGREGATION KEREN HACHESED</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>4314 10TH AVENUE</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <EINOfRecipient>112808404</EINOfRecipient>
        <IRCSection>501 (C) (3)</IRCSection>
        <AmountOfCashGrant>30000</AmountOfCashGrant>
        <PurposeOfGrant>GENERAL SUPPORT</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>0</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>4</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS IN THE U.S.:</Identifier>
        <ReturnReference>PART I, LINE 2:</ReturnReference>
        <Explanation>SCHEDULE I, PART I, LINE 2: 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.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>SUBSEQUENT TO FILING THE COMPLETED FORM 990 WITH THE IRS, RABBI MORDECHAI BERMAN AND RABBI ALEXANDER ORENSTEIN REVIEW AND DISCUSS THE PREPARED 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ANY DOCUMENT OR STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AND ARE AVAILABLE IN REFUAH HELPLINE'S OFFICE FILES AS WELL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET UNREALIZED LOSSES ON INVESTMENTS: -990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>FORM 990, PART XII, LINE 2C, PROCESS HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>