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    <Timestamp>2012-07-25T08:44:07-00:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Steven G Hankins CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>P O Box 537</AddressLine1>
        <City>Belden</City>
        <State>MS</State>
        <ZIPCode>38826</ZIPCode>
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    <Filer>
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      <Name>
        <BusinessNameLine1>ALL GOD'S CHILDREN CHILDCARE AND LEARNING CENTER</BusinessNameLine1>
      </Name>
      <NameControl>ALLG</NameControl>
      <Phone>6629633336</Phone>
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        <AddressLine1>BOX 5011</AddressLine1>
        <City>NETTLETON</City>
        <State>MS</State>
        <ZIPCode>38858</ZIPCode>
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    </Filer>
    <Officer>
      <Name>NYOKA BRANDON</Name>
      <Title>PRESIDENT</Title>
      <DateSigned>2012-07-25</DateSigned>
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    </Officer>
    <Preparer>
      <Name>Steven Hankins</Name>
      <Phone>6626201010</Phone>
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        <State>MS</State>
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          <State>MS</State>
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        <NamePerson>Mitzi Owens</NamePerson>
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        <NamePerson>Daryl Owens</NamePerson>
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        <NamePerson>Willia Brandon</NamePerson>
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      <CompDisqualPersons>
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      <FeesForServicesManagement>
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      <FeesForServicesLegal>
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      <FeesForServicesAccounting>
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      <FeesForServicesLobbying>
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          <NamePerson>Nyoka Brandon</NamePerson>
        </NameOfInterestedPerson>
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      <Form990ScheduleLPartIV>
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        </NameOfInterestedPerson>
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        <Explanation>Organization leases building from Director for 3,333. per month. Rent was determined by appraisal done by independent appraiser in 2007. A copy of appraisal has been submitted to the Internal Revenue Service previously .</Explanation>
      </Form990ScheduleLPartV>
      <Form990ScheduleLPartV>
        <Identifier>IV</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Organization leases two 2 vans from Director of 700. per month. The rent was determined by the monthly payment that the Director makes to an independent financial institution on the loans for the vans.</Explanation>
      </Form990ScheduleLPartV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>The officer, director, key employee Nyoka Brandon is related to the board member Willie Brandon by marriage.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>8b</ReturnReference>
        <Explanation>This is a small non-profit, there are no committees, only the board of directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section A Line 2 The officer, director, key employee Nyoka Brandon is related to the board member Willie Brandon by marriage. Form 990 Part VI Section A Line 8b This is a small non-profit, there are no committees, only the board of directors.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>