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    <Timestamp>2012-07-26T17:09:31-00:00</Timestamp>
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        <BusinessNameLine1>Tyrone A Sellers CPA</BusinessNameLine1>
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        <City>St Albans</City>
        <State>NY</State>
        <ZIPCode>11412</ZIPCode>
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      <Name>
        <BusinessNameLine1>KING OF KINGS FOUNDATION</BusinessNameLine1>
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        <AddressLine1>137--58 THURSTON STREET Room No 2</AddressLine1>
        <City>SPRINGFIELD GARDENS</City>
        <State>NY</State>
        <ZIPCode>11413</ZIPCode>
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      <Name>Tyrone Sellers</Name>
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          <State>NY</State>
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        <NamePerson>MONIQUE HILL</NamePerson>
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        <NamePerson>DWAYNE MAYO</NamePerson>
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      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
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        <Explanation>Management reviews the 990 to obtain an understanding of the reporting requirements and to ensure it is accurate and complete. Subsequently, a copy of the draft 990 is provided to the board of directors for review. The board of directors will meet with management to discuss the 990 and resolve any questions that may arise. Upon approval from the board the 990 will be filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Board members, Officers and Employees report annually if a conflict appears to exist, management and the board will meet with the individual to obtain all facts. Subsequently, a vote will ensure if the matter is indeed a conflict of interest. If it is found to be a conflict of interest, the individual with the conflict of interest must refrain from participating in the deliberation and decision making concerning the matter that gave rise to the conflict.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15a b</ReturnReference>
        <Explanation>The board of directors reviews and approves the salaries for all employees, including the executive director on an annual basis.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>The governing documents, conflict of interest policy and financial statements are available to the public upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part XII</Identifier>
        <ReturnReference>2c</ReturnReference>
        <Explanation>Management reviews the audit to ensure it is accurate and complete. A copy of the draft audit is provided to the board of directors for review. The board of directors will meet with management to discuss the draft audit and resolve any questions that may arise. Upon approval from the board the draft audit will then be finalized.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section B Line 11b Management reviews the 990 to obtain an understanding of the reporting requirements and to ensure it is accurate and complete. Subsequently, a copy of the draft 990 is provided to the board of directors for review. The board of directors will meet with management to discuss the 990 and resolve any questions that may arise. Upon approval from the board the 990 will be filed. Form 990 Part VI Section B Line 12c Board members, Officers and Employees report annually if a conflict appears to exist, management and the board will meet with the individual to obtain all facts. Subsequently, a vote will ensure if the matter is indeed a conflict of interest. If it is found to be a conflict of interest, the individual with the conflict of interest must refrain from participating in the deliberation and decision making concerning the matter that gave rise to the conflict. Form 990 Part VI Section B Line 15a b The board of directors reviews and approves the salaries for all employees, including the executive director on an annual basis. Form 990 Part VI Section C Line 19 The governing documents, conflict of interest policy and financial statements are available to the public upon request. Form 990 Part XII Line 2c Management reviews the audit to ensure it is accurate and complete. A copy of the draft audit is provided to the board of directors for review. The board of directors will meet with management to discuss the draft audit and resolve any questions that may arise. Upon approval from the board the draft audit will then be finalized.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>