﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-13T11:11:43-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Holden &amp; Parker PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8226 Douglas Avenue Suite 655</AddressLine1>
        <City>Dallas</City>
        <State>TX</State>
        <ZIPCode>752255946</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>752664146</EIN>
      <Name>
        <BusinessNameLine1>Practice Ministries Inc</BusinessNameLine1>
      </Name>
      <NameControl>PRAC</NameControl>
      <Phone>2146914290</Phone>
      <USAddress>
        <AddressLine1>8409 Pickwick Ln</AddressLine1>
        <City>Dallas</City>
        <State>TX</State>
        <ZIPCode>75225</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>William P Zukoski</Name>
      <Title>Director</Title>
      <DateSigned>2013-05-13</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Kendall R Holden</Name>
      <PTIN>P01296859</PTIN>
      <Phone>2147069099</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="12000229" softwareVersion="2012v2.0">
      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>www.practiceministries.org</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>97943</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>97046</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>897</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>97943</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>2291</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>84456</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>7344</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>2032</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>5919</PrintingPublicationsPostage>
      <OtherExpensesTotal>29602</OtherExpensesTotal>
      <TotalExpenses>131644</TotalExpenses>
      <ExcessOrDeficitForYear>-33701</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>162102</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-2</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>128399</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>162719</BOY>
        <EOY>121522</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <EOY>6962</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>162719</BOY>
        <EOY>128484</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>617</BOY>
        <EOY>85</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>162102</BOY>
        <EOY>128399</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Practice Ministries is all about dads and kids doing Bible study together with other dads and their sons or daughters. It's about putting God's word into practice together while having a lot of fun doing it.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Began preparations for July 2013 trip to Africa for the purpose of teaching pastors and congregations in Liberia and Kenya.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>350</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Outreach Event: Pinecove Christian Camps - Conferences for families</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>1171</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Continued the Practice Ministries Translation Center which pays for translations of Practice Ministries Bible study lessons into languages other than English, as well as printing and distribution costs. Practice Ministries provides these lessons at no charge to pastors who do not have the financial resources to purchase discipleship materials.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>11600</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Established and/or continued 60 Bible studies for fathers and their children (primarily grades 3 - 9) in 5 Texas cities. Approximately 600 families participate in weekly Bible studies.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>12244</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>25365</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Doug Hudson</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kirk Williams</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>William Marshall</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Sammy Bickham</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Rick Jackson</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Bobby Fitzpatrick</PersonName>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>John Bunten</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Robin Blakeley</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Brant Bernet</PersonName>
        <Title>Trustee</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>William P Zukoski</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>74800</Compensation>
        <ContriToEmplBenefitPlansEtc>4208</ContriToEmplBenefitPlansEtc>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId="IRS990ScheduleL">5999</LoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans referenceDocumentId="IRS990ScheduleL">false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>William P Zukoski</NamePerson>
        <AddressUS>
          <AddressLine1>8409 Pickwick Ln</AddressLine1>
          <City>Dallas</City>
          <State>TX</State>
          <ZIPCode>75225</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2146914290</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="12000229" softwareVersion="2012v2.0">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>117788</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>90405</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>156579</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>118975</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97046</CurrentTaxYear>
        <Total>580793</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>117788</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>90405</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>156579</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>118975</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97046</CurrentTaxYear>
        <Total>580793</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>580793</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>974</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>520</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>385</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>81</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>897</CurrentTaxYear>
        <Total>2857</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>974</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>520</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>385</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>81</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>897</CurrentTaxYear>
        <Total>2857</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>118762</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>90925</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>156964</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>119056</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>97943</CurrentTaxYear>
        <Total>583650</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99510</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98950</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00490</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01050</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="12000229" softwareVersion="2012v2.0">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="12000229" softwareVersion="2012v2.0">
      <LoanTable>
        <NamePerson>William P Zukoski</NamePerson>
        <RelationshipWithOrganization>Director</RelationshipWithOrganization>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>5999</OriginalPrincipalAmount>
        <BalanceDue>5999</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>5999</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 26.1001</Identifier>
        <ReturnReference>Total Liabilities.1001</ReturnReference>
        <Explanation>Accounts Payable and Accrued Expenses - Beginning $617 Accounts Payable and Accrued Expenses - Ending $85</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1007</Identifier>
        <ReturnReference>Other Assets.1007</ReturnReference>
        <Explanation>Receivables-Officers, Directors, Etc. - Beginning $0 Receivables-Officers, Directors, Etc. - Ending $5999</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1003</Identifier>
        <ReturnReference>Other Assets.1003</ReturnReference>
        <Explanation>Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $963</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>Gifts for hosts etc $42</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.11</Identifier>
        <ReturnReference>Other Expenses.11</ReturnReference>
        <Explanation>Misc $143</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>Africa Trip 2013 $350</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>Books,Subscriptions,Reference $829</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>Investments - Change in MV $1097</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Outreach Event $1171</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>Bank Fees $1785</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>Contact Meetings $1903</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>Telephone $2858</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Translation Work $11600</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1009</Identifier>
        <ReturnReference>Other Expenses.1009</ReturnReference>
        <Explanation>Depreciation $87</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1007</Identifier>
        <ReturnReference>Other Expenses.1007</ReturnReference>
        <Explanation>Conferences, Conventions, and Meetings $2110</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $2988</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $2624</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1001</Identifier>
        <ReturnReference>Other Expenses.1001</ReturnReference>
        <Explanation>Advertising and Promotion $15</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>