﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-14T10:56:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>113131187</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THE CHWAST CPA GROUP PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>445 BROAD HOLLOW RD STE CL-43</AddressLine1Txt>
        <CityNm>MELVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11747</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>842402777</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MASORET INSTITUTE OF JUDAIC STUDIES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MASO</BusinessNameControlTxt>
      <PhoneNum>5164486069</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1594 MOFFITT AVENUE</AddressLine1Txt>
        <CityNm>HEWLETT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11557</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHAYNE MANN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5164486069</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN K BANKS</PreparerPersonNm>
      <PTIN>P00933968</PTIN>
      <PhoneNum>6314245200</PhoneNum>
      <PreparationDt>2025-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>175500</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>175500</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>175500</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>224750</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>100</OtherExpensesTotalAmt>
      <TotalExpensesAmt>224850</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-49350</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>72000</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22650</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>72000</BOYAmt>
        <EOYAmt>22650</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>72000</BOYAmt>
        <EOYAmt>22650</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>72000</BOYAmt>
        <EOYAmt>22650</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MASORET INSTITUTE OF JUDAIC STUDIES INC IS AN EDUCATIONAL INSTITUTE DEDICTAED TO THE STUDY, PROPAGATION AND PROMOTION OF JUDAISM, JEWISH CULTURE AND THE HISTORY OF THE JEWISH PEOPLE OF ALL BACKGROUNDS AND RELIGION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMPLTETED THE 4TH BOOK OF FIVE BOOK SERIES THAT PROVIDES COMMENTARY ON THE FIVE BOOKS OF MOSES. THIS BOOK "ETERNALLY YOURS ON NUMBERS" WAS PUBLISHED AND DISTRIBUTED. PROVIDED MULTIPLE WEEKLY CLASSES IN JEWSIH TOPICS TO COLLEGE AND ADULT STDUENTS THROUGHT THE UNITED STATES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMPLTETED THE 4TH BOOK OF FIVE BOOK SERIES THAT PROVIDES COMMENTARY ON THE FIVE BOOKS OF MOSES. THIS BOOK "ETERNALLY YOURS ON NUMBERS" WAS PUBLISHED AND DISTRIBUTED. PROVIDED MULTIPLE WEEKLY CLASSES IN JEWSIH TOPICS TO COLLEGE AND ADULT STDUENTS THROUGHT THE UNITED STATES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>224750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>224750</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REUVEN MANN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAYNE MANN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARSHALL GISSER</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>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD BORAH</PersonNm>
        <USAddress>
          <AddressLine1Txt>1594 MOFFITT AVENUE</AddressLine1Txt>
          <AddressLine2Txt>1594 MOFFITT AVENUE</AddressLine2Txt>
          <CityNm>HEWLETT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11557</ZIPCd>
        </USAddress>
        <PhoneNum>5164486069</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>110460</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>100000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>175500</CurrentTaxYearAmt>
        <TotalAmt>460960</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>110460</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>100000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>175500</CurrentTaxYearAmt>
        <TotalAmt>460960</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>460960</PublicSupportTotal170Amt>
      <TotalSupportAmt>460960</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>true</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK CHARGES 100 TOTAL 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MASORET INSTITUTE OF JUDAIC STUDIES INC IS AN EDUCATIONAL INSTITUTE DEDICTAED TO THE STUDY, PROPAGATION AND PROMOTION OF JUDAISM, JEWISH CULTURE AND THE HISTORY OF THE JEWISH PEOPLE OF ALL BACKGROUNDS AND RELIGION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPLTETED THE 4TH BOOK OF FIVE BOOK SERIES THAT PROVIDES COMMENTARY ON THE FIVE BOOKS OF MOSES. THIS BOOK "ETERNALLY YOURS ON NUMBERS" WAS PUBLISHED AND DISTRIBUTED. PROVIDED MULTIPLE WEEKLY CLASSES IN JEWSIH TOPICS TO COLLEGE AND ADULT STDUENTS THROUGHT THE UNITED STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPLTETED THE 4TH BOOK OF FIVE BOOK SERIES THAT PROVIDES COMMENTARY ON THE FIVE BOOKS OF MOSES. THIS BOOK "ETERNALLY YOURS ON NUMBERS" WAS PUBLISHED AND DISTRIBUTED. PROVIDED MULTIPLE WEEKLY CLASSES IN JEWSIH TOPICS TO COLLEGE AND ADULT STDUENTS THROUGHT THE UNITED STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>