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    <Timestamp>2011-03-23T10:38:41-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</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>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>200746192</EIN>
      <Name>
        <BusinessNameLine1>Friends of Reaim</BusinessNameLine1>
      </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>2011-03-23</DateSigned>
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    <Preparer>
      <Name>Yehuda Bunker</Name>
      <Phone>7184384858</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>33500</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>33500</ContributionsGiftsGrantsEtc>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>33500</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>72400</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>1200</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>4432</OtherExpensesTotal>
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      <NetAssetsOrFundBalancesEOY>381</NetAssetsOrFundBalancesEOY>
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          <City>Jerusalem</City>
          <ProvinceOrState>Israel</ProvinceOrState>
          <Country>IS</Country>
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        <Title>Vice President</Title>
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        <PersonName>Tzvi Rubinstein</PersonName>
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          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
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          <State>NY</State>
          <ZIPCode>11219</ZIPCode>
        </AddressUS>
        <Title>Secretary/Treas</Title>
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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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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
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      <TransactionWithControlEntity>false</TransactionWithControlEntity>
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      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
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      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus3Years>36116</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>77215</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>87842</CurrentTaxYearMinus1Year>
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        <CurrentTaxYearMinus1Year>87842</CurrentTaxYearMinus1Year>
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      <AmountsSubstContributorsTotal>16962</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>271470</PublicSupportTotal170>
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      <PublicSupportPertcentPriorYear>0.94180</PublicSupportPertcentPriorYear>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $4327</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $105</Explanation>
      </GeneralExplanation>
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        <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: $66000</Explanation>
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