<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-07-18T16:53:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>751486711</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PSK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3001 MEDLIN DR STE 100</AddressLine1Txt>
        <CityNm>ARLINGTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>76015</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>752893437</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KINGDOM LIVING MINISTRIES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KING</BusinessNameControlTxt>
      <PhoneNum>8172844747</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1927</AddressLine1Txt>
        <CityNm>COLLEYVILLE</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>76034</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARY FORSYTHE</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>8172844747</PhoneNum>
      <SignatureDt>2022-07-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARY</PersonFirstNm>
        <PersonLastNm>FORSYTHE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SUSAN HARRIS</PreparerPersonNm>
      <PTIN>P01059187</PTIN>
      <PhoneNum>8176643000</PhoneNum>
      <PreparationDt>2022-07-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.KINGDOMLIVING.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>126050</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>123971</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>1857</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2915</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1058</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>222</OtherRevenueTotalAmt>
      <TotalRevenueAmt>123135</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>44550</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4231</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1164</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>20109</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70054</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>53081</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69399</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>122480</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>93857</BOYAmt>
        <EOYAmt>110469</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15530</BOYAmt>
        <EOYAmt>14868</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>109387</BOYAmt>
        <EOYAmt>125337</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>39988</BOYAmt>
        <EOYAmt>2857</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69399</BOYAmt>
        <EOYAmt>122480</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>MINISTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KINGDOM LIVING MINISTRIES SEEKS TO SPREAD THE GOSPEL OF JESUS CHRIST THROUGH THE SALE OF RELIGIOUS BOOKS AND BY CONDUCTING RELIGIOUS WORSHIP SERVICES THROUGHOUT THE UNITED STATES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>70054</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>70054</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY FORSYTHE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <ExpenseAccountOtherAllwncAmt>44550</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLYN MUSCH</PersonNm>
        <TitleTxt>SECRETARY/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN RYAN</PersonNm>
        <TitleTxt>TREASURER/DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>MARY FORSYTHE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1927</AddressLine1Txt>
          <CityNm>COLLEYVILLE</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>76034</ZIPCd>
        </USAddress>
        <PhoneNum>2144059923</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>110761</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109356</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>137402</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89511</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123971</CurrentTaxYearAmt>
        <TotalAmt>571001</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>1406</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6833</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1236</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2079</CurrentTaxYearAmt>
        <TotalAmt>11554</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>110761</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>110762</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>144235</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90747</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>126050</CurrentTaxYearAmt>
        <TotalAmt>582555</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>66711</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9000</CurrentTaxYearAmt>
        <TotalAmt>170211</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>1000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11580</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65747</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67500</CurrentTaxYearAmt>
        <TotalAmt>174827</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>67711</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67580</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86247</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76500</CurrentTaxYearAmt>
        <TotalAmt>345038</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>237517</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>110761</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>110762</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>144235</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90747</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>126050</CurrentTaxYearAmt>
        <TotalAmt>582555</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.40770</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.50620</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME 205 SHIPPING INCOME 17 TOTAL 222</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 22 OFFICE SUPPLIES 603 LIBRARY RESOURCES 64 ROYALTIES 84 TRAVEL 4,845 CONFERENCES 467 CHARITABLE CONTRIBUTIONS 6,373 MINISTRY DEVELOPMENT 820 MEALS 2,342 TELEPHONE 1,960 GIFTS 1,049 BANK FEES 1,317 DUES AND SUBSCRIPTIONS 120 LICENSES AND PERMITS 43 TOTAL 20,109</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 300 INVENTORIES FOR SALE OR USE 15,530 14,568 FURNITURE/COMPUTER EQUIPMENT 7,630 7,630 LESS ACCUMULATED DEPRECIATION 7,630 7,630 LICENSE &amp; PERMITS 335 335 LESS ACCUMULATED AMORTIZATION 335 335 TOTAL 15,530 14,868</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD PAYABLE 1,888 2,857 EIDL LOAN 38,100 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
