﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-24T06:29:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Claire W Wilson CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>548 Lakenheath Ln</AddressLine1Txt>
        <CityNm>Matthews</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450579473</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>A &amp; B MINISTRIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% KEN MAHAN</InCareOfNm>
      <BusinessNameControlTxt>A&amp;BM</BusinessNameControlTxt>
      <PhoneNum>5617773944</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2115 NW 10TH STREET</AddressLine1Txt>
        <CityNm>DELRAY BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33445</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEN MAHAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5617773944</PhoneNum>
      <SignatureDt>2025-04-01</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CLAIRE W WILSON</PreparerPersonNm>
      <PTIN>P00610961</PTIN>
      <PhoneNum>7043016266</PhoneNum>
      <PreparationDt>2025-05-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>42824</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>42824</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>42824</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>2600</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2092</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>700</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4668</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>72073</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82133</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-39309</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>75274</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>35965</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>80916</BOYAmt>
        <EOYAmt>39342</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>80916</BOYAmt>
        <EOYAmt>39342</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5642</BOYAmt>
        <EOYAmt>3377</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>75274</BOYAmt>
        <EOYAmt>35965</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>INSPIRE YOUTH &amp; ADULTS TO GROW &amp; ACHIEVE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCHEDULE O FOR DETAILS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>82133</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>82133</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN MAHAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2600</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUGLAS S WILSON</PersonNm>
        <TitleTxt>CHAIRMANVICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOT BRANDS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS SALAMONE</PersonNm>
        <TitleTxt>DIRECTOR</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>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CLAIRE WILSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>548 LAKENHEATH LANE</AddressLine1Txt>
          <CityNm>MATTHEWS</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28105</ZIPCd>
        </USAddress>
        <PhoneNum>7043016266</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>48790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59620</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66687</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51253</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42824</CurrentTaxYearAmt>
        <TotalAmt>269174</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>48790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59620</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66687</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51253</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42824</CurrentTaxYearAmt>
        <TotalAmt>269174</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>139969</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>129205</PublicSupportTotal170Amt>
      <TotalSupportAmt>269174</TotalSupportAmt>
      <PublicSupportCY170Pct>0.48000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.54900</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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 expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTTRAVEL AND MEALS 27,039OTHER DIRECT PROGRAM EXPENSE 10,494TELEPHONE &amp; TECHNOLOGY 4,478BANK FEES 364SUPPLIES 3,124LICENSES AND FEES 570INSURANCE 7,293CONFERENCES 13,357MEDICAL 5,354</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCREDIT CARD PAYABLE 5,642 3,377</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING 2024, A &amp; B MINISTRIES PROVIDED VARIOUS PROGRAMS FOR MEN, WOMEN, AND FAMILIES. SOME OF THOSE WERE:- WEEKEND RETREAT FOR 25 MEN WHO HIKED 23 MILES WITH 60 POUND BACKPACKS AND CANOED 17 MILES ALL WHILE SLEEPN IN EXTREMELY COLD WEATHER. A DEEPER FIATH AND A BROTHERHOOD WAS FORMED.- MISSION TRIP TO ETHIOPIA, AFRICA TO GIVE HOPE TO AFRICAN TRIBAL ELDERS, PRESIDENT AND PROFESSORS AT UNIVERSITIES.- CHAPLAIN FOR THE BOCA RATON POLICE ATHLETIC LEAGUE.- COUNSELING MINISTRY IN THE PALM BEACH COUNTY JAIL. TRAINED 13 OFFICIALLY CERTIFIED INTERNATIONAL CHAPLAINS FOR PRISON MINISTRY. PURCHASED UNIFORMS AND PROVIDED TRANSPORTATION FOR CHAPLAINS AND BIBLES FOR INMATES.- A DISCIPLESHIP MINISTRY AT A LOCAL COFFEE SHOP- A BIBLE STUDY IN A REMODELED GARAGE IN LEISURE WORLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>