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      <Name>ISRAEL M NEIMAN CPA</Name>
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        <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 8,500 0 0 NEHASIM CHET MEM GIMEL LTD FOREIGN ADDRESS HAIFA, ISRAEL, IS 20,175 0 0 GMACH GITEL RAIZEL FOREIGN ADDRESS HAIFA, ISRAEL, IS 8,500 0 0 TALMUD TORAH CHABAD TZIVOS MENACHEM FOREIGN ADDRESS HAIFA, ISRAEL, IS 37,505 0 0</Explanation>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES ADVERTISING 1,402 OFFICE 450 TELEPHONE EXPENSE 4,257 EQUIPMENT REPAIRS 526 TRAVEL 2,250 INT EXPENSE 1,138 WORKERS COMP 439 BANK &amp; CC MERCHANT CHARGE 3,145 LICENSES AND PERMITS 25 TOTAL 13,632</Explanation>
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        <Identifier>OTHER LIABILITIES</Identifier>
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        <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>
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      <Compensation>
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