<?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>2024-03-21T13:28:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271800429</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HUNT TAX &amp; ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2029 S ELMS RD STE A</AddressLine1Txt>
        <CityNm>SWARTZ CREEK</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48473</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>872714731</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ZION GATE MINISTRIES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ZION</BusinessNameControlTxt>
      <PhoneNum>8109384173</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1189 ROMAN DR</AddressLine1Txt>
        <CityNm>FLINT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48507</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EDWARD A WATTS</PersonNm>
      <PersonTitleTxt>LEAD MINISTER</PersonTitleTxt>
      <PhoneNum>8109384173</PhoneNum>
      <SignatureDt>2024-01-29</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>EDWARD A</PersonFirstNm>
        <PersonLastNm>WATTS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD J HUNT</PreparerPersonNm>
      <PTIN>P00290874</PTIN>
      <PhoneNum>8102859115</PhoneNum>
      <PreparationDt>2024-03-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>ZIONGATEMINISTRIES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>97104</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58303</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>38801</OtherRevenueTotalAmt>
      <TotalRevenueAmt>97104</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>25431</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>22177</OtherExpensesTotalAmt>
      <TotalExpensesAmt>47608</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>49496</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69057</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>884</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>119437</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>71557</BOYAmt>
        <EOYAmt>119946</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>71557</BOYAmt>
        <EOYAmt>119946</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2500</BOYAmt>
        <EOYAmt>509</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69057</BOYAmt>
        <EOYAmt>119437</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WORSHIP SERVICES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ZION GATE MINISTRIES HAD A VERY SUCCESSFUL 2023 CALENDAR YEAR. ZION GATE MINISTRIES, LED BY REV. EDWARD WATTS, TRAVELED TO 15 STATES AND HAD ONE OVERSEAS TRIP TO ISRAEL. ZGM CONDUCTED 12 CONFERENCES AND 75 TEACHING EVENTS IN 15 DIFFERENT STATES HELPING CHURCHES, PASTORS, AND MINISTRY LEADERS FULFILL THEIR OWN PERSONAL MINISTRY TO EQUIP THE BODY OF CHRIST. ZGM INITIATED, ORGANIZED AND LED A FIFTEEN DAY JOURNEY THROUGHOUT ISRAEL (APRIL - MAY 2). THE TOUR HAD OVER 100 PARTICIPANTS REGISTERED FROM AROUND 24 STATES. REV. EDWARD WATTS LED THE TOUR AND TAUGHT AT NUMEROUS BIBLICAL HISTORICAL SIGHTS THROUGHOUT THE HOLY LAND. THE ISRAEL JOURNEY BEGAN WITH A GLOBAL SUMMIT OF BELIEVERS FROM VARIOUS COUNTRIES INCLUDING THE UNITED STATES. ZGM &amp; REV. WATTS WAS A KEY PART OF INITIATING AND HELPING FACILITATE THE GLOBAL SUMMIT OF BELIEVERS. REV. EDWARD WATTS &amp; ZION GATE MINISTRIES HAS BEEN INVITED TO SPEAK NUMEROUS TIMES IN ABILENE, TEXAS IN WHICH HE TAUGHT AND TRAINED MANY LOCAL PASTORS FOR A WEEK AT A TIME. ZION GATE ALSO JOINED WITH PASTORS AND MINISTRY LEADERS IN BOISE, IDAHO TO HELP ESTABLISH A PARA CHURCH MINISTRY CALLED THE WORSHIP BARN. THE WORSHIP BARN IS A NEUTRAL SITE WHERE CHRISTIAN CONFERENCES ARE HELD ON A SEMIMONTHLY BASIS TO TRAIN AND EQUIP PASTORS, LEADERS AND BELIEVERS IN THE SURROUNDING REGION. WE ARE EXCITED ABOUT ALL THE OPPORTUNITIES WE HAD IN 2023 AND LOOK FORWARD TO CONTINUING TO MINISTER IN THE TEXAS, IDAHO AND UTAH REGIONS ON A REGULAR BASIS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>34078</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34078</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDWARD A WATTS</PersonNm>
        <TitleTxt>LEAD MINISTE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY WATTS</PersonNm>
        <TitleTxt>OFFICE ADMIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK CROSTHWAIT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES NESBIT</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>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>AMY WATTS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1189 ROMAN DR</AddressLine1Txt>
          <CityNm>FLINT</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48507</ZIPCd>
        </USAddress>
        <PhoneNum>8109384173</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>53334</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58303</CurrentTaxYearAmt>
        <TotalAmt>149070</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>53334</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58303</CurrentTaxYearAmt>
        <TotalAmt>149070</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>73596</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>75474</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearAmt>37801</CurrentTaxYearAmt>
        <TotalAmt>37801</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>186871</TotalSupportAmt>
      <PublicSupportCY170Pct>0.40390</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ISRAEL REVENUE 38,801 TOTAL 38,801</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAVEL 22,177 TOTAL 22,177</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 884</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ISRAEL ELIJAH TRIP FUNDS 2,500 509</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>ZION GATE MINISTRIES HAD A VERY SUCCESSFUL 2023 CALENDAR YEAR. ZION GATE MINISTRIES, LED BY REV. EDWARD WATTS, TRAVELED TO 15 STATES AND HAD ONE OVERSEAS TRIP TO ISRAEL. ZGM CONDUCTED 12 CONFERENCES AND 75 TEACHING EVENTS IN 15 DIFFERENT STATES HELPING CHURCHES, PASTORS, AND MINISTRY LEADERS FULFILL THEIR OWN PERSONAL MINISTRY TO EQUIP THE BODY OF CHRIST. ZGM INITIATED, ORGANIZED AND LED A FIFTEEN DAY JOURNEY THROUGHOUT ISRAEL (APRIL - MAY 2). THE TOUR HAD OVER 100 PARTICIPANTS REGISTERED FROM AROUND 24 STATES. REV. EDWARD WATTS LED THE TOUR AND TAUGHT AT NUMEROUS BIBLICAL HISTORICAL SIGHTS THROUGHOUT THE HOLY LAND. THE ISRAEL JOURNEY BEGAN WITH A GLOBAL SUMMIT OF BELIEVERS FROM VARIOUS COUNTRIES INCLUDING THE UNITED STATES. ZGM &amp; REV. WATTS WAS A KEY PART OF INITIATING AND HELPING FACILITATE THE GLOBAL SUMMIT OF BELIEVERS. REV. EDWARD WATTS &amp; ZION GATE MINISTRIES HAS BEEN INVITED TO SPEAK NUMEROUS TIMES IN ABILENE, TEXAS IN WHICH HE TAUGHT AND TRAINED MANY LOCAL PASTORS FOR A WEEK AT A TIME. ZION GATE ALSO JOINED WITH PASTORS AND MINISTRY LEADERS IN BOISE, IDAHO TO HELP ESTABLISH A PARA CHURCH MINISTRY CALLED THE WORSHIP BARN. THE WORSHIP BARN IS A NEUTRAL SITE WHERE CHRISTIAN CONFERENCES ARE HELD ON A SEMIMONTHLY BASIS TO TRAIN AND EQUIP PASTORS, LEADERS AND BELIEVERS IN THE SURROUNDING REGION. WE ARE EXCITED ABOUT ALL THE OPPORTUNITIES WE HAD IN 2023 AND LOOK FORWARD TO CONTINUING TO MINISTER IN THE TEXAS, IDAHO AND UTAH REGIONS ON A REGULAR BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
