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    <Timestamp>2011-07-14T11:28:20-05:00</Timestamp>
    <TaxPeriodEndDate>2011-03-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>O'Sullivan Creel LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>45 Eglin Parkway Suite 301</AddressLine1>
        <City>Ft Walton Beach</City>
        <State>FL</State>
        <ZIPCode>32548</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>593518470</EIN>
      <Name>
        <BusinessNameLine1>Billy Gray Ministries Inc</BusinessNameLine1>
      </Name>
      <NameControl>BILL</NameControl>
      <Phone>8506544492</Phone>
      <USAddress>
        <AddressLine1>398 Linkside Drive</AddressLine1>
        <City>Miramar Beach</City>
        <State>FL</State>
        <ZIPCode>32550</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Billy Gray</Name>
      <Title>Officer</Title>
      <Phone>8506544492</Phone>
      <DateSigned>2011-06-29</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Joseph W Henderson</Name>
      <Phone>8502445121</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10046300000 RetDoc1051800001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>None</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>67226</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>63957</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>1308</InvestmentIncome>
      <FundraisingGrossIncome contributionsReportedOnLine1a="1539">1961</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>1961</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <TotalRevenue>65265</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>5575</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>45881</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>750</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>758</PrintingPublicationsPostage>
      <OtherExpensesTotal>16497</OtherExpensesTotal>
      <TotalExpenses>69461</TotalExpenses>
      <ExcessOrDeficitForYear>-4196</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>141512</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>137316</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
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      <NetAssetsOrFundBalances>
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        <EOY>137316</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>Mission work in the USA and foreign countries</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Mission work in the USA and foreign countries</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>5445</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>5445</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
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        <AddressUS>
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          <City>Miramar Beach</City>
          <State>FL</State>
          <ZIPCode>32550</ZIPCode>
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        <Title>Minister</Title>
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      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
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      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
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          <BusinessNameLine1>Billy F Gray</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>398 Linkside Drive</AddressLine1>
          <City>Miramar Beach</City>
          <State>FL</State>
          <ZIPCode>32550</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8506544492</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
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        <CurrentTaxYearMinus4Years>88592</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>72289</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6280</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>86397</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>63957</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>72289</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>6280</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>86397</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>63957</CurrentTaxYear>
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      <PublicSupportTotal170>130105</PublicSupportTotal170>
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        <CurrentTaxYearMinus2Years>2145</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>658</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1308</CurrentTaxYear>
        <Total>6809</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>324324</TotalSupport>
      <PublicSupportPertcentage170>0.40120</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.57310</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <GeneralExplanation>
        <Identifier>Other Investment Income</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 4</ReturnReference>
        <Explanation>Interest 1,308..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Grants and Similar Amounts Paid</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 10</ReturnReference>
        <Explanation>Activity Classification: Contributions. Grantee Name: Various 501(c)3 Organizations. Grantee Relationship: None. Amount Given: 5,575.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Expenses</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 16</ReturnReference>
        <Explanation>Description: Automobile. Amount: 4,468. Description: Program. Amount: 5,445. Description: Office. Amount: 835. Description: Meals and entertainment. Amount: 3,764. Description: Telephone. Amount: 1,444. Description: Computer. Amount: 541. Total to Form 990-EZ, line 16: 16,497.</Explanation>
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      <GeneralExplanation>
        <Identifier>Other Assets</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 24</ReturnReference>
        <Explanation>Description: Loan receivable. Beg. of Year Amount: 15,464. End of Year Amount: 13,464.</Explanation>
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      <Declaration>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</Declaration>
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