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    <Timestamp>2014-02-14T18:45:59-08:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>JOE C HOCKADAY CPA</BusinessNameLine1>
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        <City>FRISCO</City>
        <State>TX</State>
        <ZIPCode>75035</ZIPCode>
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    <Filer>
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      <Name>
        <BusinessNameLine1>POINT OF VIEW MINISTRIES INC</BusinessNameLine1>
      </Name>
      <NameControl>POIN</NameControl>
      <Phone>9726921329</Phone>
      <USAddress>
        <AddressLine1>13714 GAMMA RD</AddressLine1>
        <City>DALLAS</City>
        <State>TX</State>
        <ZIPCode>75244</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>WARREN KELLEY</Name>
      <Title>PRESIDENT</Title>
      <Phone>9726921329</Phone>
      <DateSigned>2014-02-14</DateSigned>
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    <Preparer>
      <Name>JOE HOCKADAY CPA</Name>
      <Phone>2147052095</Phone>
      <DatePrepared>2014-02-14</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
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    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <Description>POINT OF VIEW MINISTRIES INC PROMULGATES THE GOSPEL OF JESUS BY PROMOTING PUBLIC INTEREST IN THE ISSUES AFFECTING THE CRISTIAN COMMUNITY BY ORGANIZING, DESIGNING, PRESENTING, OPERATING AND SUPPORTING CHRIST-CENTERED COMMUNICATION PROJECTS, INCLUDING RADIO AND TELEVISION PROGRAMMING.</Description>
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      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>5000</BeginningOfYearBalance>
        <EndOfYearBalance>5000</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <Contributions>5000</Contributions>
        <EndOfYearBalance>5000</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>52913</InvestmentCostOrOtherBasis>
        <BookValue>52913</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>299546</InvestmentCostOrOtherBasis>
        <Depreciation>191471</Depreciation>
        <BookValue>108075</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>160988</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>Fidelity</Description>
        <BookValue>5032</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>5032</TotalOfBookValueSecurities>
      <OtherAssets>
        <Description>Security Deposits</Description>
        <BookValue>5427</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>5427</TotalBookValueOtherAssets>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="00000005" softwareId="12000225">
      <LoanTable>
        <NamePerson>MARY MADDOUX</NamePerson>
        <RelationshipWithOrganization>Trustee</RelationshipWithOrganization>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>97306</OriginalPrincipalAmount>
        <BalanceDue>128945</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>WARREN KELLEY</NamePerson>
        <RelationshipWithOrganization>President</RelationshipWithOrganization>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>2000</OriginalPrincipalAmount>
        <BalanceDue>200</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>WESLEY KELLEY</NamePerson>
        <RelationshipWithOrganization>President</RelationshipWithOrganization>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <BalanceDue>2000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>131145</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000006" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 7a</Identifier>
        <Explanation>The organization has a board of directors responsible for electing officers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 7b</Identifier>
        <Explanation>Members of the Board of Trustees are selected by the trustees</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>All officers and trustees are required to review the conflict of interest policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and any conflicts of interest are resolved by the board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15b</Identifier>
        <Explanation>All officer compensation agreements are reviewed and compared to industry standards.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>Add'l capital contribution</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 2</Identifier>
        <Explanation>Warren Kelley (President) is the son-in-law of Mary Maddoux (Secretary)</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>The officers review the Form 990 prior to issuance.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 15a</Identifier>
        <Explanation>All officer compensation agreements are reviewed and compared to industry standards.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>AUTO 2158. 0. 2158. 0. BANK FEES 19106. 0. 19106. 0. PAYROLL FEES CONFERENCES, CONVENTIONS, MEETINGS MISC TELEPHONE 11184. 7829. 2237. 1118. POSTAGE 1169. 0. 1169. 0. DONOR EVENTS 22631. 9052. 0. 13579. DONOR MEETING EXPENSE 1518. 0. 0. 1518. MOVE EXPENSE RADIO STATION FEES 20472. 20472. 0. 0. EQUIPMENT RENT BOOKS, SUBSCRIPTIONS 880. 880. 0. 0. MEMBERSHIPS &amp; DUES 380. 0. 0. 380. STAFF DEVELOPMENT PROPERTY TAXES 154. 154. PRINTING 594. 0. 594. 0. OTHER COSTS 1023. 0. 1023. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>