﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-03T14:32:14-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MICHAEL J MCMURRY CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1125 MISSOURI STREET SUITE 211</AddressLine1>
        <City>FAIRFIELD</City>
        <State>CA</State>
        <ZIPCode>945336000</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>205491080</EIN>
      <Name>
        <BusinessNameLine1>HEART OF COMPASSION MINISTRIES</BusinessNameLine1>
      </Name>
      <NameControl>HEAR</NameControl>
      <Phone>7072902058</Phone>
      <USAddress>
        <AddressLine1>2401-A WATERMAN PMB 142</AddressLine1>
        <City>FAIRFIELD</City>
        <State>CA</State>
        <ZIPCode>94534</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TRACY SHARPE</Name>
      <Title>PRESIDENT/DIRECTOR</Title>
      <Phone>7072902058</Phone>
      <DateSigned>2011-05-03</DateSigned>
    </Officer>
    <Preparer>
      <Name>MICHAEL J MCMURRY</Name>
      <Phone>7074225808</Phone>
      <DatePrepared>2011-05-03</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>HEARTOFCOMPASSIONMINISTRY.ORG</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>22291</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>22291</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>22291</TotalRevenue>
      <PrintingPublicationsPostage>381</PrintingPublicationsPostage>
      <OtherExpensesTotal>21313</OtherExpensesTotal>
      <TotalExpenses>21694</TotalExpenses>
      <ExcessOrDeficitForYear>597</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>16805</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>17402</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>17408</BOY>
        <EOY>18005</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>397</BOY>
        <EOY>397</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>17805</BOY>
        <EOY>18402</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>1000</BOY>
        <EOY>1000</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>16805</BOY>
        <EOY>17402</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>MISSIONARY MINISTRY</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE TRAINING PROGRAMS TO TEACH ABOUT THE GOSPEL AND TO SHARE THE GOSPEL WITH THE PEOPLE OF ZIMBABWE, AFRICA AND SURROUNDING NATIONS. TO ASSESS AND DETERMINE THE ESSENTIAL NEEDS OF THE PEOPLE INCUDING WATER, FOOD, MEDICAL SUPPLIES AND OTHER NECESSITIES.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>21694</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>21694</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TRACY SHARPE</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 223</AddressLine1>
          <City>HASLET</City>
          <State>TX</State>
          <ZIPCode>76052</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LINDA SHARPE</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 223</AddressLine1>
          <City>HASLET</City>
          <State>TX</State>
          <ZIPCode>76052</ZIPCode>
        </AddressUS>
        <Title>VP/SEC/TREAS</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CLARA HAYNIE</PersonName>
        <AddressUS>
          <AddressLine1>3225 LAGUNITA CIR</AddressLine1>
          <City>FAIRFIELD</City>
          <State>CA</State>
          <ZIPCode>94533</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI referenceDocumentName="IRS990ScheduleC">false</OrganizationHadUBI>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>TRACY SHARPE</NamePerson>
        <AddressUS>
          <AddressLine1>P O BOX 233</AddressLine1>
          <City>HASLET</City>
          <State>TN</State>
          <ZIPCode>76052</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7074256591</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>8513</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>12373</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>26584</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22567</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22291</CurrentTaxYear>
        <Total>92328</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>8513</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>12373</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>26584</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22567</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22291</CurrentTaxYear>
        <Total>92328</Total>
      </Total509>
      <PublicSupportTotal509>92328</PublicSupportTotal509>
      <TotalSupportTotal>
        <Total>92328</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>1.00000</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00000</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK CHARGES 4. CAR &amp; TRUCK 8. MEALS 957. OPERATING SUPPLIES 130. PROGRAM SERVICE OPERATIONS 9712. TELEPHONE 1507. TOOLS &amp; EQUIPMENT 1715. TRAVEL 7280.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>COMPUTER EQUIPMENT 397. 397.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>DUE TO TRACY AND LINDA SHARPE 1000. 1000.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>