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    <ReturnTs>2024-05-14T22:47:37Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760652560</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HOUSTON WEST EMMAUS COMMUNITY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HOUS</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>22136 Westheimer Pkwy PO Box 524</AddressLine1Txt>
        <CityNm>Katy</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77450</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>John Benham</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-05-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>108477</GrossReceiptsAmt>
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      <SpecialEventsNetIncomeLossAmt>9344</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>93098</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>92350</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>647</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>37841</OtherExpensesTotalAmt>
      <TotalExpensesAmt>130838</TotalExpensesAmt>
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        <EOYAmt>68883</EOYAmt>
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        <EOYAmt>68883</EOYAmt>
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        <BOYAmt>106623</BOYAmt>
        <EOYAmt>68883</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Religious organization</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Accomplished six (6) separate religious retreats, training 150 participants in church lay leadership</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>130838</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>130838</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steve Meadows</PersonNm>
        <TitleTxt>Lay Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Tim Bullard</PersonNm>
        <TitleTxt>Asst Lay Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Stacie Marie Wilkins</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Benham Constance Benham</PersonNm>
        <TitleTxt>Asst Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Esther Forbus</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>TX</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>John Benham</PersonNm>
        <USAddress>
          <AddressLine1Txt>11507 Ocotillo Dr</AddressLine1Txt>
          <AddressLine2Txt>11507 Ocotillo Dr</AddressLine2Txt>
          <CityNm>Houston</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77095</ZIPCd>
        </USAddress>
        <PhoneNum>8327292108</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
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      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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        <CurrentTaxYearMinus3YearsAmt>4728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20974</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10795</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>89871</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35883</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69382</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93747</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>94599</CurrentTaxYearMinus3YearsAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
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      <PublicSupportTotal509Amt>469259</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
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      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus3YearsAmt>94599</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearAmt>108477</CurrentTaxYearAmt>
        <TotalAmt>469259</TotalAmt>
      </TotalSupportCalendarYearGrp>
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      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
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        <Event1Nm>Golf Tournamant</Event1Nm>
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        <CharitableContriEvent1Amt>16052</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>25213</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>2325</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>11996</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>653</OtherDirectExpensesEvent1Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>41265</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>16052</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>25213</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>2325</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>11996</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>653</OthDirectExpnssTotalEventsAmt>
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        <NetIncomeSummaryAmt>10239</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>For 990 EX line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Additional support expenses excluded from lines 14 and 15 (ie kitchen, outside support, chapel, Lay Director, Board Rep, Music, Agape meal, Upper Room materials, Insurance, supplies service of golf carts, storage fees, Paypal fees.</ExplanationTxt>
      </SupplementalInformationDetail>
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