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        <BusinessNameLine1>JOE C HOCKADAY CPA</BusinessNameLine1>
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        <BusinessNameLine1>POINT OF VIEW MINISTRIES INC</BusinessNameLine1>
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      <Phone>9726921329</Phone>
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        <City>DALLAS</City>
        <State>TX</State>
        <ZIPCode>75244</ZIPCode>
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      <Title>PRESIDENT</Title>
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      <DateSigned>2013-02-11</DateSigned>
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    <BuildTS>2016-02-25 16:41:14Z</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>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>18845</InvestmentCostOrOtherBasis>
        <BookValue>18845</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>220294</InvestmentCostOrOtherBasis>
        <Depreciation>191471</Depreciation>
        <BookValue>28823</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>47668</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="11000175">
      <LoanTable>
        <NamePerson>MARY MADDOUX</NamePerson>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>97306</OriginalPrincipalAmount>
        <BalanceDue>39049</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>WARREN KELLEY</NamePerson>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>2000</OriginalPrincipalAmount>
        <BalanceDue>800</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NamePerson>WESLEY KELLEY</NamePerson>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <BalanceDue>5000</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>44849</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000006" softwareId="11000175">
      <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 11a</Identifier>
        <Explanation>The officers review the Form 990 prior to issuance.</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 15</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>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>AUTO 2945. 0. 2945. 0. BANK FEES 20854. 0. 20854. 0. PAYROLL FEES 364. 0. 364. 0. CONFERENCES, CONVENTIONS, MEETINGS 541. 0. 541. 0. MISC 2022. 0. 2022. 0. TELEPHONE 5331. 0. 5331. 0. POSTAGE 1102. 0. 1102. 0. DONOR EVENTS 1686. 1686. 0. 0. OTHER MEETING EXPENSE 4457. 0. 0. 4457. MOVE EXPENSE 166. 0. 166. 0. RADIO STATION FEES 63358. 63358. 0. 0. EQUIPMENT RENT 10698. 10698. 0. 0. BOOKS, SUBSCRIPTIONS 463. 463. 0. 0. MEMBERSHIPS &amp; DUES 79. 0. 79. 0. STAFF DEVELOPMENT 17. 0. 17. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>