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    <Timestamp>2013-03-07T07:00:05-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>CHARLES F ESCH CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
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        <AddressLine1>PO BOX 1535</AddressLine1>
        <City>CATHEDRAL CITY</City>
        <State>CA</State>
        <ZIPCode>922351535</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>UMBRELLA MINISTRIES</BusinessNameLine1>
      </Name>
      <NameControl>UMBR</NameControl>
      <Phone>7148945874</Phone>
      <USAddress>
        <AddressLine1>PO BOX 1663</AddressLine1>
        <City>WESTMINSTER</City>
        <State>CA</State>
        <ZIPCode>926831663</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DAISY CATCHINGS</Name>
      <Title>PRESIDENT</Title>
      <Phone>7148945874</Phone>
      <DateSigned>2013-03-10</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>CHARLES F ESCH</Name>
      <Phone>7603257753</Phone>
      <DatePrepared>2013-03-01</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>UMBRELLAMINISTRIES.COM</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>75220</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>38231</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>36989</ProgramServiceRevenue>
      <TotalRevenue>75220</TotalRevenue>
      <FeesAndOthPymtToIndContractors>2163</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>2820</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>6779</PrintingPublicationsPostage>
      <OtherExpensesTotal>50811</OtherExpensesTotal>
      <TotalExpenses>62573</TotalExpenses>
      <ExcessOrDeficitForYear>12647</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>7009</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>19656</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>7009</BOY>
        <EOY>19656</EOY>
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      <TotalAssets>
        <BOY>7009</BOY>
        <EOY>19656</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>7009</BOY>
        <EOY>19656</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO PROVIDE SUPPORT FOR MOTHERS OF DECEASED CHILDREN THROUGH CONFERENCES AND EVENTS AND INDIVIDUAL COUNSELING. UMBRELLA MINISTRIES REACHES OUT TO THOUSANDS OF MOTHERS THROUGHOUT THE UNITED STATES WHO HAVE LOST A CHILD WITH COMFORT, HOPE, AND ENCOURAGEMENT, THROUGH CARE GROUPS, CONFERENCES, AND HELPFUL READING MATERIAL.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>STATEMENT 1 WEEK-END CONFERENCES FOR BEREAVED MOTHERS. THE MINISTRY CONDUCTED TWO WEEK-END CONFERENCES, EAST AND WEST COASTS, FOR HUNDREDS OF BEREAVED MOTHERS. MOTHERS ATTEND CARE GROUPS AND WORK SHOPS AND THE WEEK-END IS FILLED WITH ENCOURAGEMENT AND COMFORT. STATEMENT 2 "BANQUET FOR BEREAVED MOTHERS AND THEIR SPOUSES OR GUESTS. SEVERAL BANQUETS IN SOUTHERN CALIFORNIA WERE PRESENTED FOR BEREAVED MOTHERS AND THEIR SPOUSES OR GUESTS. STATEMENT 3 PUBLISHED NEWSLETTERS AND BOOKLETS FOR DISTRIBUTION TO BEREAVED FAMILIES. THE MINISTRY PUBLISHED AND MAILED FOUR QUARTERLY NEWSLETTERS FILLED WITH HOPE AND ENCOURAGEMENT TO GRIEVING MOTHERS WHO HAVE A LOST A CHILD. ADDITIONALLY, PAMPHLETS AND BOOKLETS ARE MAILED REGULARLY WHICH PROVIDE SOLACE AND SUPPORT FOR THOSE WHO SUFFERED LOSSES.</DescriptionProgramServiceAccom>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SEE 1ST DESCRIPTION ABOVE</DescriptionProgramServiceAccom>
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      <TotalProgramServiceExpenses>53475</TotalProgramServiceExpenses>
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        <PersonName referenceDocumentId="RetDoc1">DAISY CATCHINGS</PersonName>
        <Title>CEO/PRESIDEN</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">HELEN ANDERSON</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>12.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">DONNA LUKE</PersonName>
        <Title>CFO/TREASURE</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">MICHELE PAUL</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">LINDA NICHOLS</PersonName>
        <Title>TRUSTEE</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>DELILAH ANGULO</NamePerson>
        <AddressUS>
          <AddressLine1>13052 EVANS CIRCLE</AddressLine1>
          <City>WESTMINSTER</City>
          <State>CA</State>
          <ZIPCode>926832147</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7148945874</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYearMinus3Years>52226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>45819</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>44439</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>37027</CurrentTaxYear>
        <Total>229824</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromNonUBI>
        <CurrentTaxYearMinus1Year>37844</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>38497</CurrentTaxYear>
        <Total>76341</Total>
      </GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus4Years>50313</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>52226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>45819</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>82283</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>75524</CurrentTaxYear>
        <Total>306165</Total>
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        <CurrentTaxYearMinus4Years>50313</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>52226</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>45819</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>82283</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>75524</CurrentTaxYear>
        <Total>306165</Total>
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      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES ADVERTISING AND PROMOTION 205 OFFICE 2,257 CONFERENCE EXPENSES 39,569 COUPLES DINNER EXPENSES 2,713 MEALS - BUSINESS/MINISTRY 785 CONCERT EXPENSE 1,257 INSURANCE 474 BANK CHARGES 12 LICENSES &amp; FEES 210 DUES &amp; SUBSCRPTIONS 105 CABLE / INTERNET 99 EVENT EXPENSES 474 MINISTRY COSTS 308 PO BOX RENTAL 76 WEB SITE MAINTENANCE 661 PAY PAL SERVICE FEES 505 STORAGE FEES 948 TRAVEL &amp; MEETING EXPENSE 153 TOTAL 50,811</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>TO PROVIDE SUPPORT FOR MOTHERS OF DECEASED CHILDREN THROUGH CONFERENCES AND EVENTS AND INDIVIDUAL COUNSELING. UMBRELLA MINISTRIES REACHES OUT TO THOUSANDS OF MOTHERS THROUGHOUT THE UNITED STATES WHO HAVE LOST A CHILD WITH COMFORT, HOPE, AND ENCOURAGEMENT, THROUGH CARE GROUPS, CONFERENCES, AND HELPFUL READING MATERIAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FIRST ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 28</ReturnReference>
        <Explanation>STATEMENT 1 WEEK-END CONFERENCES FOR BEREAVED MOTHERS. THE MINISTRY CONDUCTED TWO WEEK-END CONFERENCES, EAST AND WEST COASTS, FOR HUNDREDS OF BEREAVED MOTHERS. MOTHERS ATTEND CARE GROUPS AND WORK SHOPS AND THE WEEK-END IS FILLED WITH ENCOURAGEMENT AND COMFORT. STATEMENT 2 "BANQUET FOR BEREAVED MOTHERS AND THEIR SPOUSES OR GUESTS. SEVERAL BANQUETS IN SOUTHERN CALIFORNIA WERE PRESENTED FOR BEREAVED MOTHERS AND THEIR SPOUSES OR GUESTS. STATEMENT 3 PUBLISHED NEWSLETTERS AND BOOKLETS FOR DISTRIBUTION TO BEREAVED FAMILIES. THE MINISTRY PUBLISHED AND MAILED FOUR QUARTERLY NEWSLETTERS FILLED WITH HOPE AND ENCOURAGEMENT TO GRIEVING MOTHERS WHO HAVE A LOST A CHILD. ADDITIONALLY, PAMPHLETS AND BOOKLETS ARE MAILED REGULARLY WHICH PROVIDE SOLACE AND SUPPORT FOR THOSE WHO SUFFERED LOSSES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT</Identifier>
        <ReturnReference>FORM 990-EZ, PART III, LINE 31</ReturnReference>
        <Explanation>SEE 1ST DESCRIPTION ABOVE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Compensation>
        <PersonName>DAISY CATCHINGS</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>HELEN ANDERSON</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>DONNA LUKE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>MICHELE PAUL</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>LINDA NICHOLS</PersonName>
      </Compensation>
    </CompensationExplanation>
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