﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-25T15:55:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <DisasterReliefTxt>DISASTER RELIEF IRS Notice 2025-53 postpones filing date to SEP 30 2026</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>981346519</PreparerFirmEIN>
      <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>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>721571034</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CONGREGATION HAMERKAZ INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% ALAN KLEIN</InCareOfNm>
      <BusinessNameControlTxt>CONG</BusinessNameControlTxt>
      <PhoneNum>6466490532</PhoneNum>
      <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>2025-11-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFF MELAMED</PreparerPersonNm>
      <PTIN>P01074560</PTIN>
      <PhoneNum>0526922007</PhoneNum>
      <PreparationDt>2025-12-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>144881</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>144881</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>144881</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>99032</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>39467</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>360</OtherExpensesTotalAmt>
      <TotalExpensesAmt>138859</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6022</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>25441</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>31463</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5441</BOYAmt>
        <EOYAmt>11463</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>20000</BOYAmt>
        <EOYAmt>20000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>25441</BOYAmt>
        <EOYAmt>31463</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>25441</BOYAmt>
        <EOYAmt>31463</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE RELIGIOUS EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO EDUCATE JEWS ABOUT THEIR HERITAGE</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>99032</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>99032</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>99032</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>YECHIEL REIT</PersonNm>
        <TitleTxt>SECRETARY</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>TRUSTEE</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">22109</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ALAN KLEIN</PersonNm>
        <ForeignAddress>
          <AddressLine1Txt>98 Nahar Hayarden STE 2</AddressLine1Txt>
          <CityNm>Ramat Bet Shemesh</CityNm>
          <CountryCd>IS</CountryCd>
          <ForeignPostalCd>99624</ForeignPostalCd>
        </ForeignAddress>
        <PhoneNum>6466490532</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>94288</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105534</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>149598</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>177642</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144881</CurrentTaxYearAmt>
        <TotalAmt>671943</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>94288</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105534</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>149598</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>177642</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144881</CurrentTaxYearAmt>
        <TotalAmt>671943</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>671943</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>2431</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2431</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>2431</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2431</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>94288</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>105534</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152029</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>177642</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144881</CurrentTaxYearAmt>
        <TotalAmt>674374</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99640</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99620</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>22109</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>22109</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <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 14,250Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee Zichron Tzvi Elimelech Street . City, State, Zip Hollis, NY 11423Amount 42,600Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee RBS KOLLEL Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 28,864Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee OHR MOSHE Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 5,018Activity EDUCATE JEWS ABOUT THEIR HERITAGE Grantee GRANTS less than $5,000 Street . City, Province, Country, Postal RAMAT BET SHEMESH, IsraelAmount 8,300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountBANK CHARGES 360</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLOANS RECEIVABLE 20,000 20,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxpayer has no US office &amp; operates in Israel; records &amp; tax preparer located in Israel.In light of the above, the 2024 Form 990 filing deadline was extended to SEP 30, 2026 pursuant to IRS NOTICE 2025-53 postponing 2024 due dates for Affected Taxpayers. .Taxpayer qualifies as an Affected Taxpayer, as (a) books &amp; records are located in Israel, and (b) tax preparer is located in Israel..Books in care of: Alan Klein, 98/2 Nehar Hayarden, Bet Shemesh,IsraelTax preparer: Jeff Melamed, 4/5 Nachal Raziel, Bet Shemesh,Israel (Tel: 972-2-991-8812).This return is being e-filed by above 09/30/26 deadline - NO LATE FILING PENALTY APPLIES. This return is being e-filed by above 09/30/26 deadline - NO LATE FILING PENALTY APPLIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>