﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-12T14:00:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205391741</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FOWLER ACCOUNTING SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6625 NORWOOD AVE</AddressLine1Txt>
        <CityNm>JACKSONVILLE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32208</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953745081</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHRISTIAN BOOKS PUBLISHING HOUSE</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SCOTT KURKIAN</InCareOfNm>
      <BusinessNameControlTxt>CHRI</BusinessNameControlTxt>
      <PhoneNum>9045982345</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3545 ST JOHNS BLUFF RD S STE 302</AddressLine1Txt>
        <CityNm>JACKSONVILLE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32224</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SCOTT KURKIAN</PersonNm>
      <PersonTitleTxt>TREASUER</PersonTitleTxt>
      <PhoneNum>4044561126</PhoneNum>
      <SignatureDt>2025-03-04</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GLENN FOWLER</PreparerPersonNm>
      <PTIN>P00085246</PTIN>
      <PhoneNum>9047652355</PhoneNum>
      <PreparationDt>2025-03-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.SEEDSOWERS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84652</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19745</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>58368</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>58597</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-229</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>6539</OtherRevenueTotalAmt>
      <TotalRevenueAmt>26055</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7225</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>4148</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>173</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>18347</OtherExpensesTotalAmt>
      <TotalExpensesAmt>29893</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3838</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>195373</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>191535</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>70901</BOYAmt>
        <EOYAmt>56620</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>135345</BOYAmt>
        <EOYAmt>135345</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206246</BOYAmt>
        <EOYAmt>191965</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10873</BOYAmt>
        <EOYAmt>430</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>195373</BOYAmt>
        <EOYAmt>191535</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PUBLICATION OF CHRISTIAN BOOKS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCHEDULE O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HELEN EDWARDS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT KURKIAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY DILBECK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEONARD HOFFMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACK TURNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</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>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SCOTT KURKIAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>6945 MILLER ST</AddressLine1Txt>
          <CityNm>Lithia Springs</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30122</ZIPCd>
        </USAddress>
        <PhoneNum>9045982345</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>27469</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29618</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15350</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19745</CurrentTaxYearAmt>
        <TotalAmt>123432</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>60112</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53979</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57839</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58368</CurrentTaxYearAmt>
        <TotalAmt>277401</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>87581</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>83597</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62453</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78113</CurrentTaxYearAmt>
        <TotalAmt>400833</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>400833</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>4</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>4</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>115</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4274</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6082</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4612</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6538</CurrentTaxYearAmt>
        <TotalAmt>21621</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>87697</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87872</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93701</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84652</CurrentTaxYearAmt>
        <TotalAmt>422458</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94880</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.95130</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountROYALTIES 6,538INTEREST 1</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountSUPPLIES 364OFFICE EXPENSE 319COMPUTER TECHNOLOGY 5,238WEBSITE 1,960AUDIO/VIDEO 228TELEPHONE 4,438BANK AND CREDIT CARD CHARGES 257TRAVEL 1,077PAYROLL TAXES 76GOVERNMENT FEES 70BUSINESS REEG FEES 100MARKETING 959INTEREST 2,177BOOKS AND REFERRENCES 401ACCOUNTING 683</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearINVENTORY 135,345 135,345</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearCURRENT LIABILITES 10,873 430</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III, LINE 28 - PRIMARY SERVICE ACCOMPLISHMNETS:THE PURPOSE OF CHRISTIAN BOOKS PUBLISHING HOUSE IS TO ENCOURAGE CHRISTIANS TOWARD A DEEPER LIFE BY MAKING AVAILABLE PRINTED AND ORAL INFORMATION TO AID THEM IN THEIR PURSUIT OF A DEEPER CHRISTIAN LIFE. WE ACCOMPLISH THIS BY MAKING OUR BOOKS AVAILABLE AT VERY REASONABLE DISCOUNTED PRICES. WE SELL TO INDIVIDUALS, MINISTRIES, AND DISTRIBUTORS BOTH DOMESTIC AND FOREIGN. WE ALSO OFFER E-BOOKS AS AN AFFORDABLE METHOD OF ACCOMPLISHING OUR PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>