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    <Timestamp>2013-05-11T13:56:47-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>KAMIMOTO BUSINESS &amp; TAX SERVICES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>334 SHAW AVE STE 135</AddressLine1>
        <City>CLOVIS</City>
        <State>CA</State>
        <ZIPCode>936123839</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770385387</EIN>
      <Name>
        <BusinessNameLine1>GAP MINISTRIES</BusinessNameLine1>
      </Name>
      <NameControl>GAPM</NameControl>
      <Phone>5592979450</Phone>
      <USAddress>
        <AddressLine1>334 SHAW AVENUE</AddressLine1>
        <City>CLOVIS</City>
        <State>CA</State>
        <ZIPCode>93612</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MIKE WILHELM</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5592979450</Phone>
      <DateSigned>2013-05-11</DateSigned>
    </Officer>
    <Preparer>
      <Name>KAREN KAMIMOTO</Name>
      <Phone>5592979450</Phone>
      <DatePrepared>2013-05-11</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</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>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>137079</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>26872</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>108167</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>
      <OtherRevenueTotal>2040</OtherRevenueTotal>
      <TotalRevenue>137079</TotalRevenue>
      <SalariesOtherCompEmplBenefits>86527</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>1675</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>14803</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1422</PrintingPublicationsPostage>
      <OtherExpensesTotal>30098</OtherExpensesTotal>
      <TotalExpenses>134525</TotalExpenses>
      <ExcessOrDeficitForYear>2554</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>4304</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-1834</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>5024</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>4165</BOY>
        <EOY>5255</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>1697</BOY>
        <EOY>1265</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>5862</BOY>
        <EOY>6520</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>1558</BOY>
        <EOY>1496</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>4304</BOY>
        <EOY>5024</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>GAP MINISTRIES IS A NETWORK TO ASSIST CHURCHES IN BUILDING RELATIONSHIP BETWEEN JESUS CHRIST AND THE ELDERLY IN THE COMMUNITY. PROGRAMS IMPLEMENTED CREATE MUTUAL INTEREST THAT BUILD FRIENDSHIPS AND CARING ASSOCIATIONS.OUR GOALS ARE TO CREATE AN AWARENESS OF THE RESPONSIBILITY TO CARE FOR SENIORS, IDENTIFY THE NEEDS NOT BEING MET, TO ENABLE CHRISTIAN INDIVIDUALS AND CHURCHES TO BECOME AWARE OF THE UNMET NEEDS, TO ASSIST CHURCHES AND THEIR MEMBERS TO EFFECTIVELY ORGANIZE AND RESPOND TO THE NEEDS OF THE ELDERLY.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GAP PROVIDES RESPITE FOR CAREGIVERS AND ASSISTANCE TO SENIOR CITIZENS WHO ARE IN NEED.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>134524</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>134524</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MIKE WILHELM</PersonName>
        <Title>EXEC DIR</Title>
        <AvgHoursPerWkDevotedToPosition>24.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>17538</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KATHY VAN GRONGINGEN</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVEN WARNES</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN DAVIS</PersonName>
        <Title>CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARBARA WINSLOW</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NANCY GRIFFITH</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>KAREN KAMIMOTO</NamePerson>
        <AddressUS>
          <AddressLine1>334 SHAW AVE STE 135</AddressLine1>
          <City>CLOVIS</City>
          <State>CA</State>
          <ZIPCode>93612</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5592979450</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>254173</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>275378</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>199754</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>149086</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>108167</CurrentTaxYear>
        <Total>986558</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>254173</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>275378</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>199754</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>149086</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>108167</CurrentTaxYear>
        <Total>986558</Total>
      </Total170>
      <PublicSupportTotal170>986558</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>986558</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>SAVEMART SHARES 1123. REFUNDS 917.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ADVERTISING 127. BANK CHARGES 165. INSURANCE 15865. OFFICE SUPPLIES &amp; EXPENSE 401. PROGRAM SUPPLIES 549. DUES 662. PAYROLL TAXES 10423. MILEAGE 1452. MISCELLANEOUS EXPENSE 96. INTEREST EXPENSE 11. FUNDRAISING EXPENSE 45. DEPRECIATION 302.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 20</Identifier>
        <Explanation>UNCOLLECTIBLE FEES -1834.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>DEPOSIT 739. 739. OFFICE EQUIPMENT 780. 478. ORGANIZATION COSTS 48. 48. EMPLOYEE ADVANCES 130. 0.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>PAYROLL TAXES 1558. 1496.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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