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        <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>PSALMS 82.3 MINISTRIES RECEIVES GREATER THAN 10% OF ITS SUPPORT FROM CONTRIBUTIONS AND GRANTS AND QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION PURSUANT TO THE FACTS AND CIRCUMSTANCES REQUIREMENTS OF REGULATIONS SECTION 1.170A-9T(F)(3) AS FOLLOWS: *PSALMS 82.3 MINISTRIES RECEIVED 22.89% OF ITS SUPPORT FROM PUBLIC SOURCES IN 2023. *PSALMS 82.3 MINISTRIES IS ORGANIZED AND OPERATED TO ATTRACT NEW OR ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. *PSALMS 82.3 MINISTRIES RECEIVES SUPPORT FROM SEVERAL AND CONTINUES TO EXPAND ITS DONOR BASE. *PSALMS 82.3 MINISTRIES PROVIDES FINANCIAL AND ADMINISTRATIVE SUPPORT TO CHRISTIAN MISSIONARIES AND MINISTRIES ACROSS THE UNITED STATES AND AROUND THE WORLD.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>DONATION TO ROSSER ACCOUNT</GrantTypeTxt>
        <CashGrantAmt>50000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>HOUSE FIRE</GrantTypeTxt>
        <CashGrantAmt>1000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GOD'S COUNTRY MENUDO COOK-OUT</GrantTypeTxt>
        <CashGrantAmt>250</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <RealEstateResidentialGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>80000</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </RealEstateResidentialGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 2 EXPLANATION - THE OFFICERS OF PSALMS 82.3 MINISTRIES ARE ALL FAMILY MEMBERS. THE FAMILY ACTIVELY PARTICIPATES IN CHURCH FUNCTIONS AND THE VICE PRESIDENT, AUSTIN HUCKABEE, AND HIS WIFE RECEIVE GRANTS FROM THE CHURCH FOR MISSIONARY WORK OVERSEAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION METICULOUSLY SCRUTINIZES THEIR FORM 990 TO ENSURE COMPLIANCE WITH REGULATORY REQUIREMENTS AND TO EVALUATE THEIR FINANCIAL TRANSPARENCY AND ACCOUNTABILITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIVIDUALS ARE REQUIRED TO REVIEW CONFLICT OF INTEREST POLICY ANNUALLY AND SIGN DOCUMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>TUTORING: PROGRAM SERVICE EXPENSES 3,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. TUITION: PROGRAM SERVICE EXPENSES 2,094. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,094. FURNITURE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,578. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,578. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,080. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,080. MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 876. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 876. DUES &amp; FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 190. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 190.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>