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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-03T12:10:46-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>562412459</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MZM ACCOUNTING &amp; TAX SERVICES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1003</AddressLine1Txt>
        <CityNm>LAWRENCEVILLE</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30046</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582042946</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROPHEKA ROCK OF THE WORLD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROPH</BusinessNameControlTxt>
      <PhoneNum>4707091051</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3628 SATELLITE BLVD</AddressLine1Txt>
        <CityNm>DULUTH</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30095</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MONICA HARRIS</PersonNm>
      <PersonTitleTxt>ACCOUNTANT</PersonTitleTxt>
      <PhoneNum>4049322346</PhoneNum>
      <SignatureDt>2025-11-03</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MONICA HARRIS</PreparerPersonNm>
      <PTIN>P01277034</PTIN>
      <PhoneNum>4049322346</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="ReasonableCauseExplanation">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.Ropheka.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99824</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>99824</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>99824</TotalRevenueAmt>
      <OtherExpensesTotalAmt>91776</OtherExpensesTotalAmt>
      <TotalExpensesAmt>91776</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8048</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>424</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8472</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>424</BOYAmt>
        <EOYAmt>8471</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>424</BOYAmt>
        <EOYAmt>8471</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>424</BOYAmt>
        <EOYAmt>8471</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>DEVELOPMENT OF HUMAN SERVICES: JOB TRAINING AND PLACEMENT PROGRAM: TO DEVELOP SKILLS FOR PARTICIPANTS TO OBTAIN AND KEEP EMPLOYMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>N/A</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>99824</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>91776</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>91776</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH JAMES</PersonNm>
        <TitleTxt>DIRECATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DEBORAH JAMES</PersonNm>
        <USAddress>
          <AddressLine1Txt>246 SELMAN DRIVE</AddressLine1Txt>
          <CityNm>DULUTH</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30096</ZIPCd>
        </USAddress>
        <PhoneNum>4707091051</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>99436</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85528</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140099</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99824</CurrentTaxYearAmt>
        <TotalAmt>531017</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>99436</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85528</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140099</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99824</CurrentTaxYearAmt>
        <TotalAmt>531017</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>531017</PublicSupportTotal170Amt>
      <TotalSupportAmt>531017</TotalSupportAmt>
      <PublicSupportCY170Pct>1</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES OTHER EXPENSES AMOUNT 91776</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>OUR ORGANIZATION S FORM 990-EZ WAS FILED LATE DUE TO UNFORESEEN MEDICAL CIRCUMSTANCES THE DIRECTOR WHO IS RESPONSIBLE FOR OVERSEEING AND APPROVING THE ORGANIZATION S FINANCIAL FILINGS BECAME SERIOUSLY ILL DURING THE FILING PERIOD AS A RESULT THE ORGANIZATIONS WAS UNABLE TO COMPLETE AND SUBMIT THE RETURN BY THE DUE DATE ONCE THE DIRECTOR S CONDITION IMPROVED THE ORGANIZATION TOOK IMMEDIATE STEPS TO FINALIZE AND FILE THE RETURN THE DELAY WAS NOT DUE TO WILLFUL NEGLECT BUT TO CIRCUMSTANCES BEYOND OUR CONTROL WE HAVE SINCE IMPLEMENTED PROCEDURES TO ENSURE TIMELY FILINGS IN THE FUTURE INCLUDING ASSIGNING BACKUP RESPONSIBILITY AND MAINTAINING A FILING CALENDAR</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>