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        <BusinessNameLine1Txt>GRAHAM POIROT AND CASERES CPA'S LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>57 SOUTH MAIN STREET STE 507</AddressLine1Txt>
        <CityNm>HARRISONBURG</CityNm>
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      <PersonNm>MARK A GRAHAM</PersonNm>
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      <PreparerPersonNm>MARK A GRAHAM</PreparerPersonNm>
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        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <RulingLetterDt>2024-01-19</RulingLetterDt>
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        <IndividualWithBooksNm>MARK A GRAHAM</IndividualWithBooksNm>
        <PhoneNum>5404332001</PhoneNum>
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          <AddressLine1Txt>3401 SENECA ROAD</AddressLine1Txt>
          <CityNm>ROCKINGHAM</CityNm>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>THOMAS WATSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>202 DINKEL AVENUE</AddressLine1Txt>
            <CityNm>BRIDGEWATER</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22812</ZIPCd>
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          <TitleTxt>PRESIDENT</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARK A GRAHAM</PersonNm>
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            <AddressLine1Txt>3401 SENECA ROAD</AddressLine1Txt>
            <CityNm>ROCKINGHAM</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22801</ZIPCd>
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          <TitleTxt>EXECUTIVE DI</TitleTxt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DANIEL M WOODWORTH</PersonNm>
          <USAddress>
            <AddressLine1Txt>2221 LYNDHURST ROAD</AddressLine1Txt>
            <CityNm>WAYNESBORO</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22980</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SUSAN L WOODWORTH</PersonNm>
          <USAddress>
            <AddressLine1Txt>2221 LYNHURST ROAD</AddressLine1Txt>
            <CityNm>WAYNESBORO</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22980</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>THOMAS J CORCORAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>4443 TUSCANY COURT</AddressLine1Txt>
            <CityNm>WOODBRIDGE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22192</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRIAN A MONGOLD</PersonNm>
          <USAddress>
            <AddressLine1Txt>669 BROWER ROAD</AddressLine1Txt>
            <CityNm>WAYNESBORO</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22980</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMES S DELP</PersonNm>
          <USAddress>
            <AddressLine1Txt>115 GREEN HILL LANE</AddressLine1Txt>
            <CityNm>CHURCHVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24421</ZIPCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BETTY J DELP</PersonNm>
          <USAddress>
            <AddressLine1Txt>115 GREEN HILL LANE</AddressLine1Txt>
            <CityNm>CHURCHVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24421</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
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          <PersonNm>JULIUS M GRILES JR</PersonNm>
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            <CityNm>AMELIA COURHOUSE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23002</ZIPCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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        <Description1Txt>TO SUPPORT VARIOUS CHRISTIAN MINISTRIES SERVING DIFFERENT PARTS OF THE WORLD, INCLUDING AFRICAN MINISTRIES AND MINISTRIES LOCATED IN THE UNTED STATES</Description1Txt>
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        <Description1Txt>N/A</Description1Txt>
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        <PrivateOperatingFndtnRulingDt>2021-12-30</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
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          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
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          <RecipientPersonNm>THOMAS WATSON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>202 DINKEL AVENUE</AddressLine1Txt>
            <CityNm>BRIDGEWATER</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22812</ZIPCd>
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          <RecipientEmailAddressTxt>WATSONTL72@GMAIL.COM</RecipientEmailAddressTxt>
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          <SubmissionDeadlinesTxt>OCTOBER 1 OF THE CURRENT YEAR.</SubmissionDeadlinesTxt>
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            <CityNm>HARRISONBURG</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ADVANCING NATIVE MISSIONS</BusinessNameLine1Txt>
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            <AddressLine1Txt>PO BOX 29</AddressLine1Txt>
            <CityNm>AFTON</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>229200029</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>MISSIONARY SUPPRT</GrantOrContributionPurposeTxt>
          <Amt>8000</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>EVANGEL SEMINARY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>36 SOUTH GATE CT STE 201</AddressLine1Txt>
            <CityNm>HARRISONBURG</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>PASTOR EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LOVE INC STAUNTON WAYNESBORO</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1003</AddressLine1Txt>
            <CityNm>FISHERSVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22939</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>YOUTH MINISTRY</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TRAIN 2 SEND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1206</AddressLine1Txt>
            <CityNm>VERONA</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>24482</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>MISSIONARY TRAINING</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JOURNEY COMMUNITY CENTER INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 190</AddressLine1Txt>
            <CityNm>JETERSVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22083</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>TRANSITIONAL HOUSING FOR HOMELESS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PREGNANCY SUPPORT CT SOUTHSIDE VA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 281</AddressLine1Txt>
            <CityNm>FARMVILLE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23901</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CRISIS PRGNANCY SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AVA CARE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>833 MARTN LUTHER KING JR</AddressLine1Txt>
            <CityNm>HARRISONBURG</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CRISIS PREGNANCY SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MOUNT CLAIRE CHRISTIAN SCHOOL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>320 SOUTH VINCENT STREET</AddressLine1Txt>
            <CityNm>BALTIMORE</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21223</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>AT RISK EDUCATION SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>18000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRONTIER FELLOWSHIP</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>7132 PORTLAND AVE SOUTH</AddressLine1Txt>
            <CityNm>RICHFIELD</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>55423</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>MISSIONARY SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>7800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>82990</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>10480</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>10480</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>10480</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>PROVIDE FINANCIAL SUPPORT</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <OtherExpensesSchedule documentId="RetDoc1">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>36</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc2">
      <TaxesDetail>
        <CategoryTxt>IRS FILING FEES</CategoryTxt>
        <Amt>600</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>SCC FEE</CategoryTxt>
        <Amt>60</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
