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    <ReturnTs>2024-08-28T14:41:28-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>JEFFREY S MELAMED &amp; CO</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>304 S JONES BLVD - STE 271</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>89107</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>721571034</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CONGREGATION HAMERKAZ INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CONG</BusinessNameControlTxt>
      <ForeignAddress>
        <AddressLine1Txt>98 Nahar Hayarden STE 2</AddressLine1Txt>
        <CityNm>Ramat Bet Shemesh</CityNm>
        <CountryCd>IS</CountryCd>
        <ForeignPostalCd>99624</ForeignPostalCd>
      </ForeignAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALAN KLEIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6466490532</PhoneNum>
      <SignatureDt>2024-08-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFF S MELAMED</PreparerPersonNm>
      <PTIN>P01074560</PTIN>
      <PhoneNum>0526922007</PhoneNum>
      <PreparationDt>2024-08-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>152029</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>149598</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2431</InvestmentIncomeAmt>
      <TotalRevenueAmt>152029</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>94194</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>43328</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>10129</OtherExpensesTotalAmt>
      <TotalExpensesAmt>147651</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4378</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>34869</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1075</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>38172</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1168</BOYAmt>
        <EOYAmt>18172</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>33701</BOYAmt>
        <EOYAmt>20000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>34869</BOYAmt>
        <EOYAmt>38172</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>34869</BOYAmt>
        <EOYAmt>38172</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE RELIGIOUS EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO EDUCATE JEWS ABOUT THEIR HERITAGE</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>94194</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>94194</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>94194</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IRA ADLER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID GANTSHAR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN KLEIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK GOLDBERG</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="990L">20809</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ALAN KLEIN</PersonNm>
        <ForeignAddress>
          <AddressLine1Txt>982 NAHAR HAYARDEN</AddressLine1Txt>
          <CityNm>RAMAT BET SHEMESH</CityNm>
          <CountryCd>IS</CountryCd>
        </ForeignAddress>
        <PhoneNum>8452592121</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignOfficeCountryCd>IS</ForeignOfficeCountryCd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>171846</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113854</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94288</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105534</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>149598</CurrentTaxYearAmt>
        <TotalAmt>635120</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>171846</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113854</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94288</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105534</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>149598</CurrentTaxYearAmt>
        <TotalAmt>635120</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>635120</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>2431</CurrentTaxYearAmt>
        <TotalAmt>2431</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>2431</CurrentTaxYearAmt>
        <TotalAmt>2431</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>171846</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>113854</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94288</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105534</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>152029</CurrentTaxYearAmt>
        <TotalAmt>637551</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99620</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="990L">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>ALAN KLEIN</PersonNm>
        <RelationshipWithOrgTxt>OFFICER</RelationshipWithOrgTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>20000</OriginalPrincipalAmt>
        <BalanceDueAmt>20809</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>20809</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxpayer has no U.S. office &amp; operates in Israel; Tax preparer also located in Israel.In light of the above, the 2022 Form 990 filing deadline was extended to OCT 7, 2024, as IRS NOTICE 2023-71 postpones 2022 filing deadlines for affected taxpayers. Taxpayer qualifies as an affected taxpayer.This return is being e-filed by above 10/7/24 deadline - NO LATE FILING PENALTY APPLIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee Dovid Lewin Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 15,500Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee Zichron Tzvi Elimelech Street . City, State, Zip Hollis, NY 11423Amount 44,250Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee Ohr Moshe High School Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 25,633Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee GRANTS less than $5,000 Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 8,811</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountBAD DEBTS 4,886TRAVEL 4,143OFFICE EXPENSE 1,100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPrior period adjustment (1,075)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLOANS RECEIVABLE 32,961 20,000OTHER RECEIVABLE 740 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>