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    <Timestamp>2011-05-03T15:36:14-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
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    <Filer>
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      <Name>
        <BusinessNameLine1>SAMMY TIPPIT MINISTRIES</BusinessNameLine1>
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      <Phone>2104927501</Phone>
      <USAddress>
        <AddressLine1>P O BOX 781767</AddressLine1>
        <City>SAN ANTONIO</City>
        <State>TX</State>
        <ZIPCode>782781767</ZIPCode>
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      <DateSigned>2011-04-14</DateSigned>
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    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <NamePerson>SAMMY TIPPIT MINISTRIES</NamePerson>
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          <State>TX</State>
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        <NamePerson>DR DAVID WALKER</NamePerson>
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        <CurrentTaxYearMinus1Year>310920</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>364820</CurrentTaxYear>
        <Total>1972660</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>2877894</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>3056</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3081</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2394</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>60596</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>70233</CurrentTaxYear>
        <Total>139360</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>3056</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3081</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2394</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>60596</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>70233</CurrentTaxYear>
        <Total>139360</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <Total>4989914</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.57670</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.59490</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.02790</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01330</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </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="10000104">
      <Equipment>
        <InvestmentCostOrOtherBasis>98467</InvestmentCostOrOtherBasis>
        <Depreciation>86850</Depreciation>
        <BookValue>11617</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>11617</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="00000005" softwareId="10000104">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>DAVE TIPPIT</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Son of President</Relationship>
        <AmountOfTransaction>66477</AmountOfTransaction>
        <DescriptionOfTransaction>Salary and benefits</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>DEBARA TIPPIT</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Wife of President</Relationship>
        <AmountOfTransaction>18203</AmountOfTransaction>
        <DescriptionOfTransaction>Salary and benefits</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>RACHEL BARKER</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Daughter of President</Relationship>
        <AmountOfTransaction>24470</AmountOfTransaction>
        <DescriptionOfTransaction>Salary and benefits</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000006" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>990 is reviewed by Sammy Tippitt, President, and Bryan</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Kendrick, CPA, before submission. Board reviews at</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>its annual Board meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>Policy compliance reviewed at the annual Board meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>Dave Engbrecht, Board member, researched comparable salaries</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>and reported to the Board at the annual meeting during</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>the times of discussing salaries and benefits.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>Will disclose these documents upon request.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>