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    <ReturnTs>2025-11-12T17:08:22-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>933368082</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>The Accounting Nook PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2448 E 81st Street Suite 2400</AddressLine1Txt>
        <CityNm>Tulsa</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74137</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>870925977</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUPPO MINISTRIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JOHN LUPPO</InCareOfNm>
      <BusinessNameControlTxt>LUPP</BusinessNameControlTxt>
      <PhoneNum>9172877288</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6017 PINE RIDGE RD STE 405</AddressLine1Txt>
        <CityNm>NAPLES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34119</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>JOHN LUPPO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9172877288</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EKATERINA HORN CPA</PreparerPersonNm>
      <PTIN>P03133648</PTIN>
      <PhoneNum>9184916063</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.LUPPOMINISTRIES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>81800</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>81800</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>81800</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>35672</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>236</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4339</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>750</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>29382</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70379</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11421</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24099</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-250</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>35270</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20698</BOYAmt>
        <EOYAmt>32595</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3401</BOYAmt>
        <EOYAmt>2675</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>24099</BOYAmt>
        <EOYAmt>35270</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24099</BOYAmt>
        <EOYAmt>35270</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RECOVERY SERVICES FOR ADDICTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN 2024,THE ORGANIZATION WENT ON OVER 25 MINISTRY TRIPS SPREADING THE GOSPEL. HELPED AND SPONSORED 4 PEOPLE WHO WERE STRUGGLING WITH ADDICTION INTO CHRISTIAN TREATMENT CENTERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>60835</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRAYED FOR HUNDREDS OF PEOPLE, SPOKE AT CHURCHES AND HELD CALLS THOUGHOUT THE YEAR HELPING CEOS &amp; LEADERS INTO A RELATIONSHIP WITH JESUS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATIONS TO OTHER 501(C)(3) ORGANIZATIONS TO HELP THEM FURTHER THEIR EXEMPT PURPOSE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3595</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>64430</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LUPPO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>21915</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS LUPPO</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY KELLY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN KELLY</PersonNm>
        <TitleTxt>TREASURER</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>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="IRS990ScheduleL-192-Copy1">2627</LoansToFromOfficersAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN LUPP0</PersonNm>
        <USAddress>
          <AddressLine1Txt>6017 PINE RIDGE ROAD SUITE 405</AddressLine1Txt>
          <CityNm>NAPLES</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34119</ZIPCd>
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        <PhoneNum>9172877288</PhoneNum>
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      <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>
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        <CurrentTaxYearMinus1YearAmt>68660</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81800</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus2YearsAmt>183848</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>68660</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81800</CurrentTaxYearAmt>
        <TotalAmt>334308</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>84942</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>249366</PublicSupportTotal170Amt>
      <TotalSupportAmt>334308</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
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      <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>
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        <PersonNm>JOHN LUPPO</PersonNm>
        <RelationshipWithOrgTxt>PRESIDENT</RelationshipWithOrgTxt>
        <LoanPurposeTxt>TEMPORARY ADVANCE</LoanPurposeTxt>
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        <BalanceDueAmt>2627</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>2627</TotalBalanceDueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountADVERTISING 9AUTO &amp; TRUCK 801BANK CHARGES 18BENEVOLENCE 1,407DONATIONS-MINISTRIES 3,595DUES &amp; SUBSCRIPTIONS 890INTEREST 389MEALS 484SUPPLIES 701TRAVEL 21,088</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPRIOR YEAR ADJUSTMENT (250)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearDUE FROM OFFICER 3,401 2,627CREDIT CARD CREDIT BALANCE 0 48</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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