<?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>2024-05-15T17:24:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>631019234</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BYRD SMALLEY &amp; ADAMS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 2179</AddressLine1Txt>
        <CityNm>DECATUR</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>356022179</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>631139060</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MICHAEL MASON MINISTRIES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>2563500797</PhoneNum>
      <USAddress>
        <AddressLine1Txt>606 BIRD SPRINGS ROAD</AddressLine1Txt>
        <CityNm>HARTSELLE</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35640</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL MASON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2563500797</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>MASON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAPHNE L BAKER CPA</PreparerPersonNm>
      <PTIN>P01077521</PTIN>
      <PhoneNum>2563531611</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MICHAELMASONMINISTRIES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>133274</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>117385</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>15856</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>33</InvestmentIncomeAmt>
      <TotalRevenueAmt>133274</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>121480</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1260</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1529</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4481</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17728</OtherExpensesTotalAmt>
      <TotalExpensesAmt>146478</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13204</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>88308</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2374</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>77478</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>90045</BOYAmt>
        <EOYAmt>79416</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>90045</BOYAmt>
        <EOYAmt>79416</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1737</BOYAmt>
        <EOYAmt>1938</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>88308</BOYAmt>
        <EOYAmt>77478</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MINISTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HAS CARRIED OUT THE MESSAGE OF JESUS CHRIST TO AS MANY PEOPLE AND PLACES AS POSSIBLE BY EVANGELIST PREACHING AND BY PRODUCING AN SELLING RECORDINGS OF CHRISTIAN MUSIC</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>146478</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>146478</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL MASON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>86650</CompensationAmt>
        <EmployeeBenefitProgramAmt>13830</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>21000</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAWN MASON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WENDELL BENNETT</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDDIE TURRENTINE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROC COLLINS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL MILLER</PersonNm>
        <TitleTxt>MEMBER</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>MICHAEL MASON</PersonNm>
        <USAddress>
          <AddressLine1Txt>606 BIRD SPRING ROAD SW</AddressLine1Txt>
          <CityNm>HARTSELLE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35640</ZIPCd>
        </USAddress>
        <PhoneNum>2563500797</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>121268</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133691</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135297</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>146992</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>117385</CurrentTaxYearAmt>
        <TotalAmt>654633</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>121268</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>133691</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>135297</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>146992</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>117385</CurrentTaxYearAmt>
        <TotalAmt>654633</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>654633</PublicSupportTotal170Amt>
      <TotalSupportAmt>654633</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>24858</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 182 WEBSITE 324 TRAVEL 3,542 MILEAGE 3,905 CONFERENCE 4,100 INTEREST 196 FEES 56 DUES 99 MISSIONS 4,515 MEALS 763 SUPPLIES 46 TOTAL 17,728</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 2,374</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>2,206 2,206 LESS ACCUMULATED DEPRECIATION 2,206 2,206 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,737 1,938</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS CARRIED OUT THE MESSAGE OF JESUS CHRIST TO AS MANY PEOPLE AND PLACES AS POSSIBLE BY EVANGELIST PREACHING AND BY PRODUCING AN SELLING RECORDINGS OF CHRISTIAN MUSIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
