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    <Timestamp>2013-05-09T09:05:20-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>200112547</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HK TAX SOLUTION</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>17870 SKYPARK CIR SUITE 220</AddressLine1>
        <City>Irvine</City>
        <State>CA</State>
        <ZIPCode>92614</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>450536220</EIN>
      <Name>
        <BusinessNameLine1>SAINT JAMES ANTIOCHIAN ORTHODOX CHURCH</BusinessNameLine1>
      </Name>
      <NameControl>SAIN</NameControl>
      <USAddress>
        <AddressLine1>925 S MELROSE ST</AddressLine1>
        <City>PLACENTIA</City>
        <State>CA</State>
        <ZIPCode>92814</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>SAAD KARAM</Name>
      <Title>CHAIRMAN</Title>
      <Phone>9099189222</Phone>
      <DateSigned>2013-05-07</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>hussein muhyieddeen 00080150-EA</Name>
      <PTIN>P01227995</PTIN>
      <Phone>7147970817</Phone>
      <DatePrepared>2013-05-09</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>158015</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>79129</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>78886</InvestmentIncome>
      <TotalRevenue>158015</TotalRevenue>
      <SalariesOtherCompEmplBenefits>48000</SalariesOtherCompEmplBenefits>
      <OccupancyRentUtilitiesAndMaint>75822</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>19322</OtherExpensesTotal>
      <TotalExpenses>143144</TotalExpenses>
      <ExcessOrDeficitForYear>14871</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>212309</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>227180</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>53609</BOY>
        <EOY>68479</EOY>
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      <LandAndBuildings>
        <BOY>446000</BOY>
        <EOY>425000</EOY>
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      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <TotalAssets>
        <BOY>499609</BOY>
        <EOY>493479</EOY>
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      <SumOfTotalLiabilities>
        <BOY>287300</BOY>
        <EOY>266299</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>212309</BOY>
        <EOY>227180</EOY>
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      <PrimaryExemptPurpose>church religous group</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>building fund</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>candles</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>pledges</DescriptionProgramServiceAccom>
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        <Title>CHAIRMAN</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TAREK FAKHOURI</PersonName>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MYRNA J SHOMALE</PersonName>
        <Title>5134 N GLENDORA AVE NUMBER 13</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </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>SAAD KARAM</NamePerson>
        <AddressUS>
          <AddressLine1>1066 S MOUNTVALE CT</AddressLine1>
          <City>Anaheim</City>
          <State>CA</State>
          <ZIPCode>92808</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9099189222</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>
      <OperatingSchool>false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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    <IRS990ScheduleA documentId="990A">
      <Church170b1Ai>X</Church170b1Ai>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" />
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      <GeneralExplanation>
        <Identifier>O01</Identifier>
        <ReturnReference>Description of other expenses Part I line 16</ReturnReference>
        <Explanation>Description Amount INSURANCE LIFE 900 CAR INS 541 CHURCH INS 2,209 OFFICE SUPPLIES 1,960 REPAIRS 5,525 PROPERTY TAX 5,125 CHURCH SUPPLIES 1,500 CLERGY SEMINARS 1,562</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O02</Identifier>
        <ReturnReference>Other changes in net assets or fund balances Part I line 20</ReturnReference>
        <Explanation>UNDER ESTIMATE THE BUILDING VALUE IN THE PREVIOUS YEAR</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>O03</Identifier>
        <ReturnReference>Description of total liabilities Part II line 26</ReturnReference>
        <Explanation>Category Beginning of Year End of Year NOTES PAYABLE 287,300 266,299</Explanation>
      </GeneralExplanation>
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