﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-09T11:06:16-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>863425043</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Bowen &amp; Nein CPA's LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 4273</AddressLine1Txt>
        <CityNm>Woodland Park</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80866</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>841140447</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Dayspring Christian Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Theresa Downs</InCareOfNm>
      <BusinessNameControlTxt>DAYS</BusinessNameControlTxt>
      <PhoneNum>7196879378</PhoneNum>
      <USAddress>
        <AddressLine1Txt>840 Northwoods Drive West</AddressLine1Txt>
        <CityNm>Woodland Park</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80863</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Theresa Downs</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>7196879378</PhoneNum>
      <SignatureDt>2025-10-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kassandra Bowen</PreparerPersonNm>
      <PTIN>P02045508</PTIN>
      <PhoneNum>7196871925</PhoneNum>
      <PreparationDt>2025-10-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="990PF" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <InitialReturnInd>X</InitialReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>827325</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>933006</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>6722</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>6722</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>21471</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>21471</DividendsNetInvstIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>961199</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>28193</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>49519</CompOfcrDirTrstRevAndExpnssAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="990PF:111">6996</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="990PF:112">3863</AccountingFeesRevAndExpnssAmt>
        <InterestRevAndExpnssAmt>126</InterestRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="990PF:114">3168</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="990PF:115">7571</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>6397</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>71243</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>6397</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>63000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>63000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>134243</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>6397</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>63000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>826956</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>21796</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashEOYAmt>2214</CashEOYAmt>
        <CashEOYFMVAmt>2214</CashEOYFMVAmt>
        <SavAndTempCashInvstEOYAmt>823281</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>823281</SavAndTempCashInvstEOYFMVAmt>
        <OtherAssetsEOYAmt referenceDocumentId="990PF:117">1830</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="990PF:117">1830</OtherAssetsEOYFMVAmt>
        <TotalAssetsEOYAmt>827325</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>827325</TotalAssetsEOYFMVAmt>
        <AccountsPayableEOYAmt>369</AccountsPayableEOYAmt>
        <TotalLiabilitiesEOYAmt>369</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningEOYAmt>826956</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>826956</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>0</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>827325</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <ExcessRevenueOverExpensesAmt>826956</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>826956</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>826956</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>303</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>303</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>303</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>303</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <OrgReportOrRegisterStateCd>CO</OrgReportOrRegisterStateCd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Theresa Downs</PersonNm>
          <USAddress>
            <AddressLine1Txt>840 Northwoods Drive West</AddressLine1Txt>
            <CityNm>Woodland Park</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>80863</ZIPCd>
          </USAddress>
          <TitleTxt>Executive Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>49519</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>565075</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>260420</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>825495</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>825495</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>12382</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>813113</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>40656</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>40656</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>303</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>303</TotalTaxAmt>
        <DistributableBeforeAdjAmt>40353</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>40353</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>40353</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">63000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>63000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>40353</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>63000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>40353</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>22647</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>22647</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>22647</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>22647</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Teri Downs</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>840 Northwoods Drive West</AddressLine1Txt>
            <CityNm>Woodland Park</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>80863</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7196879378</RecipientPhoneNum>
          <RecipientEmailAddressTxt>mountainamigahotmail.com</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>Grant Application Form, Documented Proof of 501c3 Status, Bylaws, Articles of Incorporation and Financial Statements</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>None</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Applicants must be USA based, Christian, Bible-believing, Non-Profit Ministries</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Association of Faith Churches &amp; Ministers</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 1918 3010 7th Avenue NW</AddressLine1Txt>
            <CityNm>Willmar</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>56201</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>Supporting the ministry of rescuing victims of human trafficking, sharing the Gospel message, providing biblical training, housing, life skills, and doing community outreach.</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>The Voice of the Martyrs</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1815 SE Bison Rd</AddressLine1Txt>
            <CityNm>Bartlesville</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>740069938</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>Supporting the ministry of aiding frontline Christian workers, providing emergency assistance to persecuted Christians, and distributing Bibles for believers.</GrantOrContributionPurposeTxt>
          <Amt>53000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>63000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>6722</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>21471</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>28193</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>28193</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <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>
    <IRS990ScheduleB documentId="990B" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="990PF:112" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>3863</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LegalFeesSchedule documentId="990PF:111" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <LegalFeesGrp>
        <CategoryTxt>Legal Fees</CategoryTxt>
        <LegalFeesAmt>6996</LegalFeesAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="990PF:117" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <OtherAssetsScheduleGrp>
        <Desc>Prepaid Payroll</Desc>
        <EOYBookValueAmt>1830</EOYBookValueAmt>
        <EOYFMVAmt>1830</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <OtherExpensesScheduleGrp>
        <Desc>Dues Subscriptions</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance refund</Desc>
        <RevenueAndExpensesPerBooksAmt>-57</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>23</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Penalty</Desc>
        <RevenueAndExpensesPerBooksAmt>60</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Computer Internet</Desc>
        <RevenueAndExpensesPerBooksAmt>120</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bond Service Charge</Desc>
        <RevenueAndExpensesPerBooksAmt>6397</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6397</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Payroll Contributions</Desc>
        <RevenueAndExpensesPerBooksAmt>1003</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="990PF:114" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <TaxesDetail>
        <CategoryTxt>Payroll Taxes</CategoryTxt>
        <Amt>3168</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>