<?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>2024-07-17T17:43:36-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873429819</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROBERT W WESTLAKE CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4953 SOUTHFORK DR</AddressLine1Txt>
        <CityNm>LAKELAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>834700846</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUKE 14 EXCHANGE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUKE</BusinessNameControlTxt>
      <PhoneNum>8639403916</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2752 CANYON CREST DRIVE</AddressLine1Txt>
        <CityNm>LAKELAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33811</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JERRY BORTON</PersonNm>
      <PersonTitleTxt>BOARD MEMBER</PersonTitleTxt>
      <PhoneNum>8639403916</PhoneNum>
      <SignatureDt>2024-07-02</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JERRY</PersonFirstNm>
        <PersonLastNm>BORTON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT W WESTLAKE</PreparerPersonNm>
      <PTIN>P01285646</PTIN>
      <PhoneNum>8632508701</PhoneNum>
      <PreparationDt>2024-07-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.LUKE14EXCHANGE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>159773</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>157624</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>398</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>1751</OtherRevenueTotalAmt>
      <TotalRevenueAmt>159773</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>79687</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>16726</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1143</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>513</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>39912</OtherExpensesTotalAmt>
      <TotalExpensesAmt>137981</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21792</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>55176</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>76968</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>56923</BOYAmt>
        <EOYAmt>80960</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>56923</BOYAmt>
        <EOYAmt>80960</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1747</BOYAmt>
        <EOYAmt>3992</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>55176</BOYAmt>
        <EOYAmt>76968</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO COACH AND MENTOR VARIOUS COMMUNITIES, CHURCHES AND INDIVIDUALS ABOUT PEOPLE WITH DISABILITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COACHED AND MENTORED VARIOUS COMMUNITIES, CHURCHES AND INDIVIDUALS ABOUT PEOPLE WITH DISABILITIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>137981</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>137981</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY BORTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>17400</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVE SHOEMAKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN STANCIL</PersonNm>
        <TitleTxt>TRESURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>JERRY BORTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>2752 CANYON CREST DRIVE</AddressLine1Txt>
          <CityNm>LAKELAND</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33811</ZIPCd>
        </USAddress>
        <PhoneNum>8639403916</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>50845</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72533</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125777</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>157624</CurrentTaxYearAmt>
        <TotalAmt>512846</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>8</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2149</CurrentTaxYearAmt>
        <TotalAmt>2157</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>50845</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72533</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125785</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>159773</CurrentTaxYearAmt>
        <TotalAmt>515003</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>515003</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>50845</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72533</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106067</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125785</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>159773</CurrentTaxYearAmt>
        <TotalAmt>515003</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </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>BOOK SALES 1,751 TOTAL 1,751</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 1,220 OFFICE SUPPLIES 1,516 POSTAGE 1,099 TELEPHONE 120 COMPUTER EXPENSE 7,183 TRAVEL 7,014 CONFERENCES 431 EDUCATION 1,598 BANK FEES 1,354 PROGRAM 7,831 SUBCONTRACTORS 471 VOLUNTEER APPRECIATION 126 MINISTRY ASSISTANCE 2,504 CREDIT CARD FEES 938 TAXES 6,507 TOTAL 39,912</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,500 PAYROLL TAXES 103 0 CREDIT CARDS 1,644 1,492</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO COACH AND MENTOR VARIOUS COMMUNITIES, CHURCHES AND INDIVIDUALS ABOUT PEOPLE WITH DISABILITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
