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    <Timestamp>2013-08-13T10:43:42-05:00</Timestamp>
    <TaxPeriodEndDate>2013-03-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Warren Averett LLC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>45 Eglin Parkway Suite 301</AddressLine1>
        <City>Ft Walton Beach</City>
        <State>FL</State>
        <ZIPCode>32548</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-04-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>Billy Gray Ministries Inc</BusinessNameLine1>
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      <NameControl>BILL</NameControl>
      <Phone>8506544492</Phone>
      <USAddress>
        <AddressLine1>398 Linkside Drive</AddressLine1>
        <City>Miramar Beach</City>
        <State>FL</State>
        <ZIPCode>32550</ZIPCode>
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    <Officer>
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      <Title>Officer</Title>
      <Phone>8506544492</Phone>
      <DateSigned>2013-07-29</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
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    <Preparer>
      <Name>Joseph W Henderson</Name>
      <PTIN>P00060097</PTIN>
      <Phone>8502445121</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>None</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>104915</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>94127</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>629</InvestmentIncome>
      <FundraisingGrossIncome referenceDocumentId="RetDoc1041300001" contributionsReportedOnLine1a="13841">10159</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>4455</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>5704</SpecialEventsNetIncomeLoss>
      <TotalRevenue>100460</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>16290</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>46795</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>850</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>881</PrintingPublicationsPostage>
      <OtherExpensesTotal>18297</OtherExpensesTotal>
      <TotalExpenses>83113</TotalExpenses>
      <ExcessOrDeficitForYear>17347</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>151881</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>169228</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
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      <NetAssetsOrFundBalances>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>Mission work in the USA and foreign countries</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
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      <TotalProgramServiceExpenses>10624</TotalProgramServiceExpenses>
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        <Title>Minister</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
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      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
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          <BusinessNameLine1>Billy F Gray</BusinessNameLine1>
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        <AddressUS>
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          <City>Miramar Beach</City>
          <State>FL</State>
          <ZIPCode>32550</ZIPCode>
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        <TelephoneNumber>8506544492</TelephoneNumber>
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      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus3Years>86397</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>63957</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>59988</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>94127</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>86397</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>63957</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>59988</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>94127</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>658</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1308</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>808</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>629</CurrentTaxYear>
        <Total>5548</Total>
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      <TotalSupport>389632</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>23874</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.42570</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.38510</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <GeneralExplanation>Schedule A, Part IV, Supplemental Information: Part II, Line 15 Correction of an error of 2008 Line 1 Gifts amount resulted in the change to the 2011 public support percentage.</GeneralExplanation>
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      <ContributorInfo>
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        <ContributorNameBusiness>
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          <State>RESTRICTED</State>
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      <GeneralExplanation>
        <Identifier>Other Investment Income</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 4</ReturnReference>
        <Explanation>Interest 629..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Grants and Similar Amounts Paid</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 10</ReturnReference>
        <Explanation>Activity Classification: Contributions. Grantee Name: Various 501(c)3 Organizations. Grantee Relationship: None. Date of Gift: Various. Amount Given: 16,290.</Explanation>
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      <GeneralExplanation>
        <Identifier>Other Expenses</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 16</ReturnReference>
        <Explanation>Description: Automobile. Amount: 1,403. Description: Program. Amount: 10,624. Description: Office. Amount: 1,068. Description: Telephone. Amount: 3,152. Description: Taxes &amp; Licenses. Amount: 61. Description: Meals &amp; Entertainment. Amount: 1,989. Total to Form 990-EZ, line 16: 18,297.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Assets</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 24</ReturnReference>
        <Explanation>Description: Loan receivable. Beg. of Year Amount: 11,464. End of Year Amount: 11,464.</Explanation>
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      <Declaration>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</Declaration>
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