﻿<?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">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-11-16T08:40:57-06:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>KOHLHAGEN NEIMAN &amp; COMPANY LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>297 SOUTH WASHINGTON AVE - SUITE 2</AddressLine1>
        <City>BERGENFIELD</City>
        <State>NJ</State>
        <ZIPCode>076213789</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>205840773</EIN>
      <Name>
        <BusinessNameLine1>AMERICAN FRIENDS OF LUBAVITCH -</BusinessNameLine1>
        <BusinessNameLine2>HAIFA INC</BusinessNameLine2>
      </Name>
      <NameControl>AMER</NameControl>
      <USAddress>
        <AddressLine1>842 GARRISON AVE</AddressLine1>
        <City>TEANECK</City>
        <State>NJ</State>
        <ZIPCode>07666</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BARUCH FEYGIN</Name>
      <Title>DIRECTOR</Title>
      <DateSigned>2012-11-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>ISRAEL M NEIMAN CPA</Name>
      <Phone>2013851100</Phone>
      <DatePrepared>2012-11-15</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc5" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc3">X</Organization501c3>
      <GrossReceipts>97251</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>97251</ContributionsGiftsGrantsEtc>
      <TotalRevenue>97251</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>70095</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>20715</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>600</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>8755</OtherExpensesTotal>
      <TotalExpenses>100165</TotalExpenses>
      <ExcessOrDeficitForYear>-2914</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-2129</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-5043</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>1610</BOY>
        <EOY>678</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>1610</BOY>
        <EOY>678</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>3739</BOY>
        <EOY>5721</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>-2129</BOY>
        <EOY>-5043</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>AMERICAN FRIENDS OF LUBAVITCH- HAIFA, INC WAS ESTABLISHED TO DISTRIBUTE FUNDS AS DEEMED WORTHY TO THE LUBAVITCH MOVEMENT IN HAIFA, ISRAEL.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO DISTRIBUTE FUNDS TO THE LUBAVITCH MOVEMENT IN HAIFA, ISRAEL.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>70095</GrantsAndAllocations>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>93127</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>93127</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">JUDAH SCHILDKRAUT</PersonName>
        <AddressUS>
          <AddressLine1>408 STERLING ST</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11225</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">CHAYA KAHAN</PersonName>
        <AddressUS>
          <AddressLine1>566 MONTGOMERY STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11225</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc2">BARUCH FEYGIN</PersonName>
        <AddressUS>
          <AddressLine1>842 GARRISON AVE</AddressLine1>
          <City>TEANECK</City>
          <State>NJ</State>
          <ZIPCode>07666</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>1000</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>BARUCH FEYGIN</NamePerson>
        <AddressUS>
          <AddressLine1>842 GARRISON AVE</AddressLine1>
          <City>TEANECK</City>
          <State>NJ</State>
          <ZIPCode>07666</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2013851100</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>205754</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>386475</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>255988</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>120938</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97251</CurrentTaxYear>
        <Total>1066406</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>205754</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>386475</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>255988</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>120938</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97251</CurrentTaxYear>
        <Total>1066406</Total>
      </Total170>
      <AmountsSubstContributorsTotal>376380</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>690026</PublicSupportTotal170>
      <TotalSupport>1066406</TotalSupport>
      <PublicSupportPertcentage170>0.64710</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc4">
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMTS PAID TO ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>BET KNESSET NETACH ISRAEL FOREIGN ADDRESS HAIFA ISRAEL, IS 10,000 0 0 NEHASIM CHET MEM GIMEL LTD FOREIGN ADDRESS HAIFA, ISRAEL, IS 16,600 0 0 TALMUD TORAH CHABAD TZIVOS MENACHEM FOREIGN ADDRESS HAIFA, ISRAEL, IS 41,695 0 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES OFFICE 1,895 TELEPHONE EXPENSE 1,177 EQUIPMENT REPAIRS 1,142 TRAVEL 800 INT EXPENSE 695 WORKERS COMP 395 BANK &amp; CC MERCHANT CHARGE 2,626 LICENSES AND PERMITS 25 TOTAL 8,755</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 1,111 UNSECURED NOTES AND LOANS PAYABLE 3,739 4,610</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>AMERICAN FRIENDS OF LUBAVITCH- HAIFA, INC WAS ESTABLISHED TO DISTRIBUTE FUNDS AS DEEMED WORTHY TO THE LUBAVITCH MOVEMENT IN HAIFA, ISRAEL.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc2">
      <Compensation>
        <PersonName>JUDAH SCHILDKRAUT</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>CHAYA KAHAN</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>BARUCH FEYGIN</PersonName>
      </Compensation>
    </CompensationExplanation>
  </ReturnData>
</Return>