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    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BREVARD ACCOUNTING GROUP CPA'S PA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>150 FORTENBERRY RD STE A</AddressLine1Txt>
        <CityNm>MERRITT ISLAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329523681</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061779844</EIN>
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        <BusinessNameLine1Txt>SHEMMA MINISTRIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEM</BusinessNameControlTxt>
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        <AddressLine1Txt>4650 HIGHWAY 520</AddressLine1Txt>
        <CityNm>COCOA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32926</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH BAXTER</PersonNm>
      <PersonTitleTxt>REGISTERED AGENT</PersonTitleTxt>
      <PhoneNum>3214521327</PhoneNum>
      <SignatureDt>2024-02-10</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BETH</PersonFirstNm>
        <PersonLastNm>BAXTER</PersonLastNm>
      </PersonFullName>
      <SSN>888008888</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER DAVIS</PreparerPersonNm>
      <PTIN>P00035279</PTIN>
      <PhoneNum>3214525061</PhoneNum>
      <PreparationDt>2024-02-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SHEMMAMINISTRY.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>90973</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9090</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>81883</OtherRevenueTotalAmt>
      <TotalRevenueAmt>90973</TotalRevenueAmt>
      <OtherExpensesTotalAmt>118399</OtherExpensesTotalAmt>
      <TotalExpensesAmt>118399</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-27426</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28304</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>878</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28304</BOYAmt>
        <EOYAmt>878</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>28304</BOYAmt>
        <EOYAmt>878</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28304</BOYAmt>
        <EOYAmt>878</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RECEIVE DONATIONS FROM MEMBERS AND SUPPORTERS SO THAT WE CAN PROVIDE FINANCIAL ASSISTANCE TO THOSE IN NEED AND DEMONSTRATE THE LOVE OF CHRIST TO THOSE THAT ARE HURTING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FINANCIAL ASSISTANCE TO PEOPLE IN NEED</DescriptionProgramSrvcAccomTxt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>84812</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FINANCIAL ASSISTANCE TO PEOPLE AND ORGANIZATIONS IN NEED</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33423</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>118235</TotalProgramServiceExpensesAmt>
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        <PersonNm>MIKE ERDMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT RANEW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN STEELE</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHUCK SMITH</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL KENNEDY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID CAMPBELL</PersonNm>
        <TitleTxt>PRESIDENT</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>BETH BAXTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>4650 HIGHWAY 520</AddressLine1Txt>
          <CityNm>COCOA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32926</ZIPCd>
        </USAddress>
        <PhoneNum>3214531313</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>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
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        <CurrentTaxYearMinus3YearsAmt>64000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9090</CurrentTaxYearAmt>
        <TotalAmt>105340</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>75752</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85934</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84025</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81883</CurrentTaxYearAmt>
        <TotalAmt>366674</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>77502</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>103080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85934</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114525</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90973</CurrentTaxYearAmt>
        <TotalAmt>472014</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>472014</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>77502</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>103080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85934</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114525</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90973</CurrentTaxYearAmt>
        <TotalAmt>472014</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL GOLF TOURNEY/ RAFFLE 81,883 TOTAL 81,883</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL GOLF TOURNEY/ RAFFLE COST OF GOODS SOLD 33,423 EXPENSES FELL. OF CHRISTIAN ATH 5,000 FOOD BASKETS 30,952 ANNUAL REPORT 61 WALK ON WATER 5,000 CENTRAL BREVARD SHARING C 2,500 LOVE INC 5,000 ESSENTIAL PREGANCY CENTER 10,000 AGAPE PREGNANCY CENTER 10,000 NEW LIFE MISSION 2,500 GIVING HOPE 5,000 RENT FOR VET 360 MY COMMUNITY CARES 1,000 NO LIMITS ACADEMY 5,000 LIFE POINTS MINISTRY 2,500 MISC 103 TOTAL 118,399</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RECEIVE DONATIONS FROM MEMBERS AND SUPPORTERS SO THAT WE CAN PROVIDE FINANCIAL ASSISTANCE TO THOSE IN NEED AND DEMONSTRATE THE LOVE OF CHRIST TO THOSE THAT ARE HURTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL ASSISTANCE TO PEOPLE AND ORGANIZATIONS IN NEED</ExplanationTxt>
      </SupplementalInformationDetail>
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