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          <CityNm>Arlington</CityNm>
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        <PurposeOfGrantTxt>Support for persecuted Christians in Muslim countries.</PurposeOfGrantTxt>
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        <ExplanationTxt>Point of View Ministries requested donations to support persecuted Christians in Muslin countries. All donations received for this support were sent to a US-based non-profit that facilitates distributing assistance to churches that help the persecuted Christians.</ExplanationTxt>
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        <PersonNm>Wesley Kelley</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Trustees was expanded from seven to eight members.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A PDF copy of the Form 990 is provided to trustees prior to filing along with a request for review and comment.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All officers and trustees are required to review any conflicts that are reported. Any conflicts of interest are resolved by the board.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation for the CEO, COO and Director of Finance is reviewed and approved by a compensation committee that is appointed by the board. The review and approval is performed annually for each calendar year. It was completed in 2014 in advance of the 2015 calendar year.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Point of View is exempt from the requirement of making a copy of the Form 1023 Exemption Application available. Point of View is an organization whose exemption application was filed before July 15, 1987. According to the IRS, "An organization whose exemption application was filed before July 15, 1987, and which lacked the exemption application on July 15,1987, need not make a copy of the exemption application available."</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Point of View's governing documents, conflict of interest policy, and financial statements available to the public by request.</ExplanationTxt>
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</Return>