<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-02T11:08:20-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582148562</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Rea CPA Group PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 Crescent Ctre Prkwy 660</AddressLine1Txt>
        <CityNm>Tucker</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30084</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810972106</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIKES AND BIBLES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIKE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1346 DRAYTON WOODS DR</AddressLine1Txt>
        <CityNm>Tucker</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>300847921</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOE W KILPATRICK CPA</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>4049643589</PhoneNum>
      <SignatureDt>2024-02-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOE</PersonFirstNm>
        <PersonLastNm>KILPATRICK</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Joe Kilpatrick CPA</PreparerPersonNm>
      <PTIN>P00045527</PTIN>
      <PhoneNum>7704558706</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.bikesandbibles.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10393</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10393</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>10393</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22130</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>225</PrintingPublicationsPostageAmt>
      <TotalExpensesAmt>22355</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11962</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13968</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2006</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13968</BOYAmt>
        <EOYAmt>2006</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>13968</BOYAmt>
        <EOYAmt>2006</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13968</BOYAmt>
        <EOYAmt>2006</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE FOR PASTORS-HEALTH CARE WORKERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PURCHASES AND TRANSPORTATION FOR BICYCLES, MOTORCYCLES,AND BIBLES IN THE AFRICAN COUNTRIES OF CONGO-DRC,LIBERIA,SIERRA LEONE, KENYA.</DescriptionProgramSrvcAccomTxt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>22130</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>22130</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE W KILPATRICK Sr</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLE H KILPATRICK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOE W KILPATRICK Sr</PersonNm>
        <USAddress>
          <AddressLine1Txt>1346 DRAYTON WOODS DR</AddressLine1Txt>
          <CityNm>Tucker</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>300847921</ZIPCd>
        </USAddress>
        <PhoneNum>4049643589</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>48330</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44557</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29026</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38305</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10393</CurrentTaxYearAmt>
        <TotalAmt>170611</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>48330</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44557</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29026</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38305</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10393</CurrentTaxYearAmt>
        <TotalAmt>170611</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>6312</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>164299</PublicSupportTotal170Amt>
      <TotalSupportAmt>170611</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96300</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98020</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity PROVISION OF BICYCLES, MOTORCYCLES AND BIBLES Relationship CHURCH LEADERS IN AFRICA Amount 22,130Total from Part III, Line 32 $22,355</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
