<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-28T13:33:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953978531</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAZAR AND COMPANY CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>21800 OXNARD ST STE 250</AddressLine1Txt>
        <CityNm>WOODLAND HILLS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>913673651</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>833403215</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OR HAMIDBAR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>B RICHARD JEFFERY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ORHA</BusinessNameControlTxt>
      <PhoneNum>8184556569</PhoneNum>
      <USAddress>
        <AddressLine1Txt>301 N PALM CANYON</AddressLine1Txt>
        <CityNm>PALM SPRINGS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92262</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>B RICHARD JEFFERY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8184556569</PhoneNum>
      <SignatureDt>2024-02-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>B RICHARD</PersonFirstNm>
        <PersonLastNm>JEFFREY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID A LAZAR CPA</PreparerPersonNm>
      <PTIN>P01453811</PTIN>
      <PhoneNum>8189814200</PhoneNum>
      <PreparationDt>2024-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.ORHAMIDBAR.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>150457</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5525</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>109675</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">35144</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3721</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>31423</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>113</OtherRevenueTotalAmt>
      <TotalRevenueAmt>146736</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>115761</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>35743</OtherExpensesTotalAmt>
      <TotalExpensesAmt>151504</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4768</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51287</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-283</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>46236</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51287</BOYAmt>
        <EOYAmt>46236</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>51287</BOYAmt>
        <EOYAmt>46236</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>51287</BOYAmt>
        <EOYAmt>46236</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION MISSION IS TO CREATE PROGRESSIVE JEWISH SPRIRITUALITY IN THE PALM SRINGS AREA OF CALIFORNIA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PRIMARY EXEMPT PURPOSE ACCOMPLISHMENT IS TO BRING ALL INDIVIDUALS WHETHER JEWISH OR NOT , BELIEVER OR SKEPTIC, STUDENT OR SCHOLAR, JUST TRYING IT OUT OR TRIED AND TRUE WHEREVER WE ARE IN OUR SPIRITUAL JOURNEY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>150544</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>150544</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>B RICHARD JEFFERY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RABBI DAVID LAZAR</PersonNm>
        <TitleTxt>PRESIDENT &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>59500</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR SOO BORSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RHONDA ROCKWELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD B JEFFREY</PersonNm>
        <USAddress>
          <AddressLine1Txt>301 N PALM CANYON</AddressLine1Txt>
          <CityNm>PALM SPRINGS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92262</ZIPCd>
        </USAddress>
        <PhoneNum>8184556569</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>22496</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4662</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5525</CurrentTaxYearAmt>
        <TotalAmt>32683</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>70681</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>104338</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>114474</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93030</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>109788</CurrentTaxYearAmt>
        <TotalAmt>492311</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>34535</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>16580</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14093</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23540</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35144</CurrentTaxYearAmt>
        <TotalAmt>123892</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>105216</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>120918</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151063</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121232</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150457</CurrentTaxYearAmt>
        <TotalAmt>648886</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>648886</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>314</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>314</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus1YearAmt>314</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>314</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>105216</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>120918</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151063</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121546</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150457</CurrentTaxYearAmt>
        <TotalAmt>649200</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99950</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99940</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>JEWS DUE THE BL</Event1Nm>
        <GrossReceiptsEvent1Amt>35144</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>35144</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3721</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>35144</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>35144</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3721</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3721</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>31423</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS REVENUE 113 TOTAL 113</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PAYPAL FEES 1,074 TAX FEES 95 MEALS AND ENTERTAINMENT 723 TRANSPORTATION 7,501 PAYROLL FEES 605 PRINTING AND STATIONERY 118 POSTAL BOX 420 POSTAGE AND DELIVERY 16 COMPUTER AND SOFTWARE 532 SOCIAL MEDIA, WEBPAGE 13,402 LIABILITY INSURANCE 1,813 DUES AND SUBSCRIPTIONS 1,151 PROGRAMS AND SPECIAL EVEN 3,678 RITUAL 1,812 PROFESSIONAL FEES 850 CONFERENCES AND MEETINGS 1,077 QUICKBOOK FEES 110 PIANIST AND MUSIC 250 OFFICE EXPENSES 125 RABBINICAL EXPENSES 391 TOTAL 35,743</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED LOSS ON INVESTMENTS -283</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>LOAN PAYABLE-PPP 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MISSION IS TO CREATE PROGRESSIVE JEWISH SPRIRITUALITY IN THE PALM SRINGS AREA OF CALIFORNIA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PRIMARY EXEMPT PURPOSE ACCOMPLISHMENT IS TO BRING ALL INDIVIDUALS WHETHER JEWISH OR NOT , BELIEVER OR SKEPTIC, STUDENT OR SCHOLAR, JUST TRYING IT OUT OR TRIED AND TRUE WHEREVER WE ARE IN OUR SPIRITUAL JOURNEY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
