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    <Timestamp>2011-02-14T11:39:03-08:00</Timestamp>
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        <City>FRISCO</City>
        <State>TX</State>
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      <Name>
        <BusinessNameLine1>POINT OF VIEW MINISTRIES INC</BusinessNameLine1>
      </Name>
      <NameControl>POIN</NameControl>
      <Phone>9724842020</Phone>
      <USAddress>
        <AddressLine1>2290 SPRINGLAKE</AddressLine1>
        <City>DALLAS</City>
        <State>TX</State>
        <ZIPCode>75234</ZIPCode>
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    </Filer>
    <Officer>
      <Name>WARREN KELLEY</Name>
      <Title>PRESIDENT</Title>
      <Phone>9724842020</Phone>
      <DateSigned>2011-02-14</DateSigned>
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      <Name>JOE C HOCKADAY CPA</Name>
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      <Description>POINT OF VIEW MINISTRIES INC PROMULGATES THE GOSPEL OF JESUS BY PROMOTING PUBLIC INTEREST IN THE ISSUES AFFECTING THE CRISTIAN COMMUNITY BY ORGANIZING, DESIGNING, PRESENTING, OPERATING AND SUPPORTING CHRIST-CENTERED COMMUNICATION PROJECTS, INCLUDING RADIO AND TELEVISION PROGRAMMING.</Description>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>1741554</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1780050</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1584318</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1458011</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1417102</CurrentTaxYear>
        <Total>7981035</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>1741554</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1780050</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1584318</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1458011</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1417102</CurrentTaxYear>
        <Total>7981035</Total>
      </Total509>
      <PublicSupportTotal509>7981035</PublicSupportTotal509>
      <OtherIncome509>
        <CurrentTaxYearMinus2Years>550275</CurrentTaxYearMinus2Years>
        <Total>550275</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>8531310</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.93550</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.94320</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00000</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>OTHER INCOME PART III, LINE 12; DESCRIPTION: WRITE-OFF OF ACCOUNTS PAYABLE; 2007: 550275.;</FactsAndCircumstancesTest>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <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>
    <IRS990ScheduleD documentId="00000004" softwareId="09000048">
      <CurrentYear>
        <Contributions>5000</Contributions>
        <EndOfYearBalance>5000</EndOfYearBalance>
      </CurrentYear>
      <BoardDesignatedEOYBalance>0.00000</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.00000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>18845</InvestmentCostOrOtherBasis>
        <BookValue>18845</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>220294</InvestmentCostOrOtherBasis>
        <Depreciation>191471</Depreciation>
        <BookValue>28823</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>47668</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="00000005">
      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <AgreementRefFundraising>true</AgreementRefFundraising>
      <FundraiserActivityInformation>
        <NameOfOrganization>
          <BusinessNameLine1>INFOCISION</BusinessNameLine1>
        </NameOfOrganization>
        <Activity>Telemarketing</Activity>
        <FundraiserControlOfFunds>true</FundraiserControlOfFunds>
        <GrossReceipts>50773</GrossReceipts>
        <AmountRetainedByContractor>47317</AmountRetainedByContractor>
        <NetToOrganization>3456</NetToOrganization>
      </FundraiserActivityInformation>
      <TotalGrossReceipts>50773</TotalGrossReceipts>
      <TotalRetainedByContractors>47317</TotalRetainedByContractors>
      <TotalNetToOrganization>3456</TotalNetToOrganization>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="00000006" softwareId="09000048">
      <LoanTable>
        <NamePerson>MARY MADDOUX</NamePerson>
        <PurposeOfLoan>Working Capital</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>150857</OriginalPrincipalAmount>
        <BalanceDue>108838</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>108838</TotalBalanceDue>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000007" softwareId="09000048">
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 2</Identifier>
        <Explanation>Director Tim Maddoux is the son of Dir/Ofr Mary Maddoux</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7a</Identifier>
        <Explanation>The organization has a board of directors responsible for electing officers</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-A, Line 7b</Identifier>
        <Explanation>Members of the Board of Trustees are selected by the trustees</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11A</Identifier>
        <Explanation>The officers review the Form 990 prior to issuance.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>All officers and trustees are required to review the conflict of interest policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and any conflicts of interest are resolved by the board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>All officer compensation agreements are reviewed and compared to industry standards.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>