﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.5">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-15T09:28:10-05:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BRIMER PERRY &amp; ASSOCIATES CPAS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4025 WOODLAND PARK BLVD STE 200</AddressLine1>
        <City>ARLINGTON</City>
        <State>TX</State>
        <ZIPCode>760134364</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>752484732</EIN>
      <Name>
        <BusinessNameLine1>GPA MINISTRIES INC</BusinessNameLine1>
      </Name>
      <NameControl>GPAM</NameControl>
      <Phone>8175573399</Phone>
      <USAddress>
        <AddressLine1>PO BOX 170958</AddressLine1>
        <City>ARLINGTON</City>
        <State>TX</State>
        <ZIPCode>760030958</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DERRICK DUKE</Name>
      <Title>CHAIRMAN</Title>
      <Phone>8175573399</Phone>
      <DateSigned>2013-05-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>JOHN W BRIMER CPA</Name>
      <Phone>8178615111</Phone>
      <DatePrepared>2013-05-15</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc4" referenceDocumentId="RetDoc6">
      <NameOfPrincipalOfficerPerson>ELAINE CHAPMAN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 170958</AddressLine1>
        <City>ARLINGTON</City>
        <State>TX</State>
        <ZIPCode>76003</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>2322752</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.GRACEPREP.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <ActivityOrMissionDescription>GRACE PREPARATORY ACADEMY IS A PRIVATE SCHOOL PROVIDING A COLLEGE PREPARATORY EDUCATION TO APPROXIMATELY 450 STUDENTS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>9</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>9</NbrIndependentVotingMembers>
      <TotalNbrEmployees>35</TotalNbrEmployees>
      <TotalGrossUBI>-828</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>-828</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>2260562</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>2302646</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>8382</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>-2044</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>-3708</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>-828</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>2265236</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>2299774</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1593201</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1714362</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>597382</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>654459</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>2190583</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>2368821</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>74653</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-69047</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2563757</TotalAssetsBOY>
      <TotalAssetsEOY>3008696</TotalAssetsEOY>
      <TotalLiabilitiesBOY>2423863</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>2937849</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>139894</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>70847</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>GRACE PREPARATORY ACADEMY IS A PRIVATE SCHOOL PROVIDING A COLLEGE PREPARATORY EDUCATION TO APPROXIMATELY 450 STUDENTS.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>GRACE PREPARATORY ACADEMY (GPA MINISTRIES, INC.) IS A PRIVATE CHRISTIAN COLLEGE PREPARATORY SCHOOL THAT SERVES APPROXIMATELY 450 STUDENTS. GPA OFFERS AN EXCEPTIONAL COMPREHENSIVE EDUCATIONAL PROGRAM TO GRADES 1-12 PREPARING STUDENTS TO FLOURISH IN THE RIGORS OF HIGHER EDUCATION. IN ADDITION TO ITS ACADEMIC CURRICULUM, GPA OFFERS A COMPLETE ATHLETIC PROGRAM. GPA HAS A STAFF OF APPROXIMATELY 70 FULL AND PART TIME EDUCATORS, ALL OF WHICH ARE DEDICATED UNCOMPROMISINGLY TO THE TASK OF PREPARING STUDENTS FOR A SUCCESSFUL FUTURE.</Description>
      <ActivityOther>
        <Expense>2368821</Expense>
        <Description>GRACE PREPARATORY ACADEMY (GPA MINISTRIES, INC.) IS A PRIVATE CHRISTIAN COLLEGE PREPARATORY SCHOOL THAT SERVES APPROXIMATELY 450 STUDENTS. GPA OFFERS AN EXCEPTIONAL COMPREHENSIVE EDUCATIONAL PROGRAM TO GRADES 1-12 PREPARING STUDENTS TO FLOURISH IN THE RIGORS OF HIGHER EDUCATION. IN ADDITION TO ITS ACADEMIC CURRICULUM, GPA OFFERS A COMPLETE ATHLETIC PROGRAM. GPA HAS A STAFF OF APPROXIMATELY 70 FULL AND PART TIME EDUCATORS, ALL OF WHICH ARE DEDICATED UNCOMPROMISINGLY TO THE TASK OF PREPARING STUDENTS FOR A SUCCESSFUL FUTURE.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>2368821</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>2368821</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc2">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc3">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc3">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc3">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc3">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc3">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc3">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc3">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc3">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc3">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc3">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc3">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc3">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc5">true</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>35</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>true</UnrelatedBusinessIncome>
      <Form990-TFiled>true</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>9</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>SUSAN STEEL</NamePerson>
        <TelephoneNumber>8175573399</TelephoneNumber>
        <AddressUS>
          <AddressLine1>3300 WEST I-20</AddressLine1>
          <City>ARLINGTON</City>
          <State>TX</State>
          <ZIPCode>76017</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>TIM NOE</NamePerson>
        <Title>VICE CHAIRMA</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DERRICK DUKE</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAUL STORM</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BILL EUBANKS</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BOB MANN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DARRYL THORNTON</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK SMITH</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RON HAGEN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>TUITION</Description>
        <BusinessCode>611600</BusinessCode>
        <TotalRevenueColumn>2295474</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2295474</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SCHOOL SERVICES</Description>
        <BusinessCode>611710</BusinessCode>
        <TotalRevenueColumn>7172</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>7172</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>2302646</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>-2044</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-2044</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <GrossRents>
        <Real>22150</Real>
      </GrossRents>
      <LessRentalExpenses>
        <Real>22978</Real>
      </LessRentalExpenses>
      <RentalIncomeOrLoss>
        <Real>-828</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>-828</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>-828</UnrelatedBusinessRevenue>
      </NetRentalIncomeOrLoss>
      <TotalRevenue>
        <TotalRevenueColumn>2299774</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2300602</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>-828</UnrelatedBusinessRevenue>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>1560918</Total>
        <ProgramServices>1560918</ProgramServices>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>36734</Total>
        <ProgramServices>36734</ProgramServices>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>116710</Total>
        <ProgramServices>116710</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>3193</Total>
        <ProgramServices>3193</ProgramServices>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>8000</Total>
        <ProgramServices>8000</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>8757</Total>
        <ProgramServices>8757</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>22940</Total>
        <ProgramServices>22940</ProgramServices>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>45865</Total>
        <ProgramServices>45865</ProgramServices>
      </InformationTechnology>
      <Occupancy>
        <Total>212520</Total>
        <ProgramServices>212520</ProgramServices>
      </Occupancy>
      <Interest>
        <Total>126017</Total>
        <ProgramServices>126017</ProgramServices>
      </Interest>
      <DepreciationDepletion>
        <Total>43264</Total>
        <ProgramServices>43264</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>30917</Total>
        <ProgramServices>30917</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>ATHLETIC PROGRAM</Description>
        <Total>37692</Total>
        <ProgramServices>37692</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BANK FEES - LOAN ORIGIN</Description>
        <Total>27996</Total>
        <ProgramServices>27996</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ACADEMIC PROGRAM</Description>
        <Total>26731</Total>
        <ProgramServices>26731</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TRANSPORTATION</Description>
        <Total>22703</Total>
        <ProgramServices>22703</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>37864</Total>
        <ProgramServices>37864</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>2368821</Total>
        <ProgramServices>2368821</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>762684</BOY>
        <EOY>582930</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>122855</BOY>
        <EOY>221321</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1073963</BOY>
        <EOY>1654067</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>1119144</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>568766</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>604255</BOY>
        <EOY>550378</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>2563757</BOY>
        <EOY>3008696</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>5855</BOY>
        <EOY>5082</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>1035604</BOY>
        <EOY>1586684</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>1371028</BOY>
        <EOY>1304718</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>11376</BOY>
        <EOY>41365</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>2423863</BOY>
        <EOY>2937849</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>139894</BOY>
        <EOY>70847</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>139894</BOY>
        <EOY>70847</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2563757</BOY>
        <EOY>3008696</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-69047</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc2">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <OtherLiabilities>
        <Description>ACCRUED PAYROLL AND TAXES</Description>
        <Amount>41365</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SCHOOL PROGRAMS</Description>
      </OtherLiabilities>
      <TotalOfAmounts>41365</TotalOfAmounts>
      <TotalRevenue>2299774</TotalRevenue>
      <TotalExpenses>2368821</TotalExpenses>
      <ExcessOrDeficitForYear>-69047</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-69047</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>2299774</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>2299774</RevenueSubtotal>
      <TotalRevenuePerForm990>2299774</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2368821</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>2368821</ExpensesSubtotal>
      <TotalExpensesPerForm990>2368821</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc5">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>GRACE PREPARATORY ACADEMY (GPA MINISTRIES, INC.) IS A PRIVATE CHRISTIAN COLLEGE PREPARATORY SCHOOL THAT SERVES APPROXIMATELY 450 STUDENTS. GPA OFFERS AN EXCEPTIONAL COMPREHENSIVE EDUCATIONAL PROGRAM TO GRADES 1-12 PREPARING STUDENTS TO FLOURISH IN THE RIGORS OF HIGHER EDUCATION. IN ADDITION TO ITS ACADEMIC CURRICULUM, GPA OFFERS A COMPLETE ATHLETIC PROGRAM. GPA HAS A STAFF OF APPROXIMATELY 70 FULL AND PART TIME EDUCATORS, ALL OF WHICH ARE DEDICATED UNCOMPROMISINGLY TO THE TASK OF PREPARING STUDENTS FOR A SUCCESSFUL FUTURE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A COPY OF FORMS 990 AND 990-T ARE PRESENT TO A MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>BOARD OF DIRECTORS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>BOARD OF DIRECTORS HEAD MASTER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVENING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>