﻿<?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="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T19:29:26-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DAVID WILSCHANSKI CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>555 MADISON AVE</AddressLine1>
        <City>LAKEWOOD</City>
        <State>NJ</State>
        <ZIPCode>08701</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>223341784</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF AHAVATH SHALOM INC</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2129210706</Phone>
      <USAddress>
        <AddressLine1>8 MAPLE TERRACE</AddressLine1>
        <City>MONSEY</City>
        <State>NY</State>
        <ZIPCode>10952</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DAVID BARUCHOV</Name>
      <Title>TRUSTEE</Title>
      <Phone>2129210706</Phone>
      <DateSigned>2011-11-15</DateSigned>
    </Officer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>RABBI BARUCHOV</NameOfPrincipalOfficerPerson>
      <GrossReceipts>3560455</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2002</YearFormation>
      <ActivityOrMissionDescription>SUPPORT OF EDUCATIONAL INSTITUTIONS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>3</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>3</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>3166330</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>3560455</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>0</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>180</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3166510</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3560455</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>3088041</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>3536000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>12083</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>10950</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>3100124</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>3546950</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>66386</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>13505</RevenuesLessExpensesCY>
      <TotalAssetsBOY>90910</TotalAssetsBOY>
      <TotalAssetsEOY>104415</TotalAssetsEOY>
      <TotalLiabilitiesBOY>0</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>90910</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>104415</NetAssetsOrFundBalancesEOY>
      <MissionDescription>SUPPORT OF EDUCATIONAL INSTITUTIONS</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>3536000</Expense>
      <Grants>3536000</Grants>
      <Description>SUPPORT OF EXEMPT RELIGIOUS ORGANIZATIONS AND EDUCATIONAL INSTITUTIONS</Description>
      <TotalProgramServiceExpense>3536000</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <DonorAdvisedFunds>0</DonorAdvisedFunds>
      <ConservationEasements>0</ConservationEasements>
      <CollectionsOfArt>0</CollectionsOfArt>
      <CreditCounseling>0</CreditCounseling>
      <TermOrPermanentEndowments>0</TermOrPermanentEndowments>
      <ReportLandBldgEquip>0</ReportLandBldgEquip>
      <ReportInvestOthSecurities>0</ReportInvestOthSecurities>
      <ReportProgRelInvest>0</ReportProgRelInvest>
      <ReportOtherAssets>0</ReportOtherAssets>
      <ReportOtherLiabilities>0</ReportOtherLiabilities>
      <ReportFin48Footnote>0</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>0</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities referenceDocumentId="RetDoc1040500001">0</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="RetDoc1040500001">1</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals referenceDocumentId="RetDoc1040500001">0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>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>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>3</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>3</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</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>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>ORGANIZATION</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>2129210706</TelephoneNumber>
        <AddressUS>
          <AddressLine1>8 MAPLE TERRACE</AddressLine1>
          <City>MONSEY</City>
          <State>NY</State>
          <ZIPCode>10952</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>DAVID BARUCHOV</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <InstitutionalTrustee>X</InstitutionalTrustee>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHEZKEL KELLY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <InstitutionalTrustee>X</InstitutionalTrustee>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOSEPH BARUCHOV</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <InstitutionalTrustee>X</InstitutionalTrustee>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>3560455</AllOtherContributions>
      <TotalContributions>3560455</TotalContributions>
      <TotalRevenue>
        <TotalRevenueColumn>3560455</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <ForeignGrants>
        <Total>3536000</Total>
        <ProgramServices>3536000</ProgramServices>
      </ForeignGrants>
      <FeesForServicesAccounting>
        <Total>6000</Total>
        <ManagementAndGeneral>6000</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>2400</Total>
        <ManagementAndGeneral>2400</ManagementAndGeneral>
      </FeesForServicesOther>
      <OtherExpenses>
        <Description>BANK CHARGES</Description>
        <Total>2550</Total>
        <ManagementAndGeneral>2550</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3546950</Total>
        <ProgramServices>3536000</ProgramServices>
        <ManagementAndGeneral>10950</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>85910</BOY>
        <EOY>99415</EOY>
      </CashNonInterestBearing>
      <OtherNotesLoansReceivableNet>
        <BOY>5000</BOY>
        <EOY>5000</EOY>
      </OtherNotesLoansReceivableNet>
      <TotalAssets>
        <BOY>90910</BOY>
        <EOY>104415</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>90910</BOY>
        <EOY>104415</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>90910</BOY>
        <EOY>104415</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>90910</BOY>
        <EOY>104415</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>13505</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>0</FSAudited>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>3710459</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3295644</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4426761</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3166330</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3560455</CurrentTaxYear>
        <Total>18159649</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>3710459</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3295644</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>4426761</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3166330</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3560455</CurrentTaxYear>
        <Total>18159649</Total>
      </Total170>
      <PublicSupportTotal170>18159649</PublicSupportTotal170>
      <TotalSupport>18159649</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</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>
    <IRS990ScheduleF documentId="RetDoc1040500001">
      <GrantRecordsMaintained>1</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>MIDDLE EAST AND NORTH AFRICA</Region>
        <NumberOfOffices>1</NumberOfOffices>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfEmployees>0</SubtotalNumberOfEmployees>
      <ContNumberOfEmployees>0</ContNumberOfEmployees>
      <TotalNumberOfEmployees>0</TotalNumberOfEmployees>
      <SubtotalAmountSpent>0</SubtotalAmountSpent>
      <ContAmountSpent>0</ContAmountSpent>
      <TotalAmountSpent>0</TotalAmountSpent>
      <NoRecipientOver5K>X</NoRecipientOver5K>
      <GrantsToOrgsOutsideUS>
        <Region>MIDDLE EAST AND NORTH AFRICA</Region>
        <AmountOfCashGrant>3536000</AmountOfCashGrant>
        <MannerOfCashDisbursement>WIRE</MannerOfCashDisbursement>
        <MethodOfValuation>BOOK</MethodOfValuation>
      </GrantsToOrgsOutsideUS>
      <TransferToForeignCorp>0</TransferToForeignCorp>
      <InterestInForeignTrust>0</InterestInForeignTrust>
      <OwnForeignCorp>0</OwnForeignCorp>
      <PassiveForeignInvestCo>0</PassiveForeignInvestCo>
      <ForeignPartnership>0</ForeignPartnership>
      <BoycottCountries>0</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.:</Identifier>
        <Explanation>SCHEDULE F, PART I, LINE 2: BOARD SATISFIES ITSELF AS TO THE NEEDS OF THE INSTITUTIONS FOR SUPPORT</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>DAVID BORUCHOV IS THE SON OF JOSEPH BORUCHOV.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>A COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATIONS GOVERNING BODY BEFORE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE INSTITUTION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>