Born: 01 January 1967;

Nationality: Iraq;

Address: Al-Qaim, al-Anbar Province, Iraq;

Activities:
Mahmud Rahim ,known also as, Umar Al-Kubaysi has involvement with ISIS and its predecessor organizations dates back to 2006 when al-Kubaysi was transferring operational funds primarily for Islamic State’s predecessor, al-Qa’ida in Iraq (AQI), and other insurgent groups.

Since then, al-Kubaysi has worked with an ISIS weapons facilitator and has acted as a financial facilitator for Islamic State.

Specifically, as of mid-2016, al-Kubaysi was involved in financial activities with Islamic State and, in 2014, worked with an Islamic State weapons facilitator to smuggle pickup trucks from Syria to Iraq.

As of mid-2016, al-Kubaysi owned Al-Kawthar Money Exchange, which was located in Islamic State-controlled territory.

Between late 2015 and early 2016, Al-Kawthar Money Exchange reconciled financial transfers worth approximately $2.5 million with another Iraq-based money exchange company that was associated with ISIS financial facilitators.

Al-Kawthar sent transfers using a Gulf-based company, which is co-owned by two suspected Islamic State facilitators.

In spring 2014, as the owner of Al-Kawthar, al-Kubaysi reconciled deposits and withdrawals with the Hanifa Currency Exchange, which is owned by Islamic State financial facilitator Fawaz Muhammad Jubayr al-Rawi.