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      </GrantsToOrgsOutsideUS>
      <GrantsToOrgsOutsideUS>
        <Region>East Asia and Pacific</Region>
        <PurposeOfGrant>Christian Literature</PurposeOfGrant>
        <AmountOfCashGrant>14330</AmountOfCashGrant>
        <MannerOfCashDisbursement>Wire</MannerOfCashDisbursement>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>3</TotalNumberOf501c3Orgs>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
    </IRS990ScheduleF>
    <IRS990ScheduleJ documentId="00000005">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>RICHARD DEHAAN</NamePerson>
        <CompBasedOnRelatedOrgs>189329</CompBasedOnRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>25040</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>214369</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MARTIN DEHAAN</NamePerson>
        <CompBasedOnRelatedOrgs>170931</CompBasedOnRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>20979</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>191910</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MAX E SMITH</NamePerson>
        <CompBasedOnRelatedOrgs>157549</CompBasedOnRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>4364</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>161913</TotalCompensationRelatedOrgs>
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      <GeneralExplanation>
        <Identifier>Pt VI, Line 2</Identifier>
        <Explanation>MARTIN DEHAAN AND RICHARD DEHAAN ARE BROTHERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11a</Identifier>
        <Explanation>FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THAT REQUEST IT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>EACH BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>INTEREST STATEMENT EACH YEAR AND REPORT ANY CONFLICTS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 19</Identifier>
        <Explanation>FORM 990 IS POSTED BY GUIDESTAR ON THE INTERNET AND</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>ALSO PROVIDED TO ANYONE THAT ASKS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>LINE 6 - CHANGE IN DEFERRED CONTRIBUTIONS - $197,684</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11b</Identifier>
        <Explanation>FORM 990 IS PREPARED INTERNALLY AND THEN REVIEWED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>BY TWO OTHER INDIVIDUALS IN THE FINANCE DEPARTMENT</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 9</Identifier>
        <Explanation>WILLIAM BONTEKOE 88 WATERSHORE DR MUSKEGON MI 49444 MARTY DOORN 624 GRAND RIVER AVE PORT HURON MI 48060</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>DUES &amp; SUB. 3715. 449. 3266. 0. EDITING 441. 441. 0. 0. ENVELOPES 2902. 2902. 0. 0. LEGAL &amp; PROFESSIONAL 24063. 0. 24063. 0. GENERAL INSURANCE 588. 0. 588. 0. GRAPHICS 76069. 76069. 0. 0. INTER-CO. SERVICES 1125110. 963110. 162000. 0. COMMISSIONS 58002. 0. 58002. 0. PRINTING &amp; PUBLICATIONS 1810001. 1810001. 0. 0. MC/VISA FEES 74293. 0. 74293. 0. MISC. EXP. 653. 0. 653. 0. MUSIC PRODUCT 194914. 194914. 0. 0. ADVERTISING 156875. 0. 156875. 0. OUTSIDE SERVICES 199720. 195667. 4053. 0. PAYROLL SERVI</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3000 KRAFT AVE SE</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49512</ZIPCode>
        </AddressUS>
        <EIN>381613981</EIN>
        <PrimaryActivities>CHRISTIAN MINISTRY</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 C 3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RBC MINISTRY TRUST</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3000 KRAFT AVE SE</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49512</ZIPCode>
        </AddressUS>
        <EIN>386365725</EIN>
        <PrimaryActivities>TRUST ACTIVITIES</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 C 3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>RBC MINISTRIES FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3000 KRAFT AVE SE</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49512</ZIPCode>
        </AddressUS>
        <EIN>383447967</EIN>
        <PrimaryActivities>ENDOWMENT FUND</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 C 3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CHRISTIAN UNIVERSITY GLOBALNET</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>300 KRAFT AVE SE</AddressLine1>
          <City>GRAND RAPIDS</City>
          <State>MI</State>
          <ZIPCode>49512</ZIPCode>
        </AddressUS>
        <EIN>381843378</EIN>
        <PrimaryActivities>SEMINARY TRAINING COURSES</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 C 3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
        </DirectControllingEntityName>
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      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SKY MEDIADHP</BusinessNameLine1>
        </NameOfRelatedOrg>
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          <City>GRAND RAPIDS</City>
          <State>MI</State>
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        <EIN>383295379</EIN>
        <PrimaryActivity>CD ROM</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
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        <DisproportionateAllocations>false</DisproportionateAllocations>
        <GeneralOrManagingPartner>true</GeneralOrManagingPartner>
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      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>true</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>true</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
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      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
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        <MethodOfAmtDetermination>ACTUAL BALANCE</MethodOfAmtDetermination>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
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          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
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        <MethodOfAmtDetermination>INTER-CO BILLINGS</MethodOfAmtDetermination>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>RBC MINISTRIES</BusinessNameLine1>
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        <AmountInvolved>1544000</AmountInvolved>
        <MethodOfAmtDetermination>BILLINGS &amp; ALLOCATIONS</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
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  </ReturnData>
</Return>