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    <ReturnTs>2017-07-05T06:09:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>MICHAEL E STEUER CPA PA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1000 S BELCHER RD STE 7</AddressLine1Txt>
        <CityNm>LARGO</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>337713316</ZIPCd>
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      <EIN>263248647</EIN>
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        <BusinessNameLine1Txt>ABOVE &amp; BEYOND COUNSELING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MINISTRIES INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ABOV</BusinessNameControlTxt>
      <PhoneNum>8138104793</PhoneNum>
      <USAddress>
        <AddressLine1Txt>10012 N DALE MABRY SUITE 205</AddressLine1Txt>
        <CityNm>TAMPA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33618</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DONALD IBBITSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8138104793</PhoneNum>
      <SignatureDt>2017-05-16</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL E STEUER CPA</PreparerPersonNm>
      <PTIN>P00220216</PTIN>
      <PhoneNum>7277979000</PhoneNum>
      <PreparationDt>2017-07-05</PreparationDt>
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    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>AANDBCOUNSELING.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>164247</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>174</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>121269</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>42804</OtherRevenueTotalAmt>
      <TotalRevenueAmt>164247</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>96585</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1075</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>13462</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1001</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>48949</OtherExpensesTotalAmt>
      <TotalExpensesAmt>161072</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3175</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>7027</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1100</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>9102</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7027</BOYAmt>
        <EOYAmt>9102</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>7027</BOYAmt>
        <EOYAmt>9102</EOYAmt>
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        <BOYAmt>7027</BOYAmt>
        <EOYAmt>9102</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>FAITH-BASED COUNSELING/MINISTRY SERVICES PROVIDED INDIVIDUALLY AND IN GROUP SEMINARS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVISION OF INDIVIDUAL, MARRIAGE AND FAMILY COUNSELING SERVICES TO HELP IMPROVE QUALITY OF LIFE. WE HAD OVER 150 SEMINAR ATTENDEES, COUSELING APPOINTMENTS (IN OFFICE), AND INTERNET COUNSELING SESSIONS. THE MINISTRY ALSO OFFERS COUNSELING AND DELIVERENCE/INNER HEALING TRAINING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>161072</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>161072</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD IBBITSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHYLLIS TARBOX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORINNE IBBITSON</PersonNm>
        <TitleTxt>VISE-PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEHERAT YERGA</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DONALD IBBITSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>15808 HOUND HORN LN</AddressLine1Txt>
          <CityNm>TAMPA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33624</ZIPCd>
        </USAddress>
        <PhoneNum>8138104793</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>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>197</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>174</CurrentTaxYearAmt>
        <TotalAmt>692</TotalAmt>
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      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>67716</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67094</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78134</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99796</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121269</CurrentTaxYearAmt>
        <TotalAmt>434009</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>9526</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12003</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16891</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15328</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42804</CurrentTaxYearAmt>
        <TotalAmt>96552</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>77242</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79297</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95222</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>115245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164247</CurrentTaxYearAmt>
        <TotalAmt>531253</TotalAmt>
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      <PublicSupportTotal509Amt>531253</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>77242</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79297</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95222</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>115245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164247</CurrentTaxYearAmt>
        <TotalAmt>531253</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>NCCA STUDENT TUITION 42,804 TOTAL 42,804</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 222 MARKETING 3,886 PROMOTIONAL MATERIALS 595 BANK SERVICE FEE 566 TELEPHONE &amp; INTERNET 697 SUPPLIES AND MATERIALS 1,076 TELECOMMUNICATIONS 1,283 OFFICE/COMPUTER EQUIPMENT 2,969 WEBSITE 5,999 700 CHARITABLE DONATIONS 4,068 COUNSELING ACADEMY EXPENS 19,296 MEALS &amp; ENTERTAINMENT 839 GIFTS 931 MISCELLANEOUS -36 TEACHING/TRAINING RESOURC 5,858 TOTAL 48,949</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -1,100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>FAITH-BASED COUNSELING/MINISTRY SERVICES PROVIDED INDIVIDUALLY AND IN GROUP SEMINARS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVISION OF INDIVIDUAL, MARRIAGE AND FAMILY COUNSELING SERVICES TO HELP IMPROVE QUALITY OF LIFE. WE HAD OVER 150 SEMINAR ATTENDEES, COUSELING APPOINTMENTS (IN OFFICE), AND INTERNET COUNSELING SESSIONS. THE MINISTRY ALSO OFFERS COUNSELING AND DELIVERENCE/INNER HEALING TRAINING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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