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    <Timestamp>2012-11-01T11:07:59-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</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>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770385387</EIN>
      <Name>
        <BusinessNameLine1>GAP MINISTRIES</BusinessNameLine1>
      </Name>
      <NameControl>GAPM</NameControl>
      <Phone>5592226992</Phone>
      <USAddress>
        <AddressLine1>4270 N BLACKSTONE</AddressLine1>
        <City>FRESNO</City>
        <State>CA</State>
        <ZIPCode>93726</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MIKE WILHELM</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5592226992</Phone>
      <DateSigned>2012-11-01</DateSigned>
    </Officer>
    <Preparer>
      <Name>KAREN KAMIMOTO</Name>
      <Phone>5592979450</Phone>
      <DatePrepared>2012-11-01</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>149086</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>28236</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>119502</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>1348</OtherRevenueTotal>
      <TotalRevenue>149086</TotalRevenue>
      <SalariesOtherCompEmplBenefits>97952</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>1675</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>15779</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1076</PrintingPublicationsPostage>
      <OtherExpensesTotal>26138</OtherExpensesTotal>
      <TotalExpenses>142620</TotalExpenses>
      <ExcessOrDeficitForYear>6466</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>934</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-3096</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>4304</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>2351</BOY>
        <EOY>4165</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>1902</BOY>
        <EOY>1697</EOY>
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      <TotalAssets>
        <BOY>4253</BOY>
        <EOY>5862</EOY>
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      <SumOfTotalLiabilities>
        <BOY>3319</BOY>
        <EOY>1558</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>934</BOY>
        <EOY>4304</EOY>
      </NetAssetsOrFundBalances>
      <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>
        <GrantsAndAllocations>3900</GrantsAndAllocations>
        <ProgramServiceExpenses>142619</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>142619</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MIKE WILHELM</PersonName>
        <AddressUS>
          <AddressLine1>1012 E PONTIAC WAY</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93704</ZIPCode>
        </AddressUS>
        <Title>EXEC DIR</Title>
        <AvgHoursPerWkDevotedToPosition>24.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>17538</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KATHY VAN GRONGINGEN</PersonName>
        <AddressUS>
          <AddressLine1>2703 N HAYES</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93723</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVEN WARNES</PersonName>
        <AddressUS>
          <AddressLine1>2933 E CORNELL</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93703</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN DAVIS</PersonName>
        <AddressUS>
          <AddressLine1>7770 E OLIVE AVENUE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93727</ZIPCode>
        </AddressUS>
        <Title>CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARBARA WINSLOW</PersonName>
        <AddressUS>
          <AddressLine1>1676 LEWIS</AddressLine1>
          <City>KINGSBURG</City>
          <State>CA</State>
          <ZIPCode>93631</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NANCY GRIFFITH</PersonName>
        <AddressUS>
          <AddressLine1>214 E DENISE AVENUE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93720</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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        <Compensation>0</Compensation>
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      <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>MIKE WILHELM</NamePerson>
        <AddressUS>
          <AddressLine1>4270 N BLACKSTONE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93726</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5592226992</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>
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      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
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        <CurrentTaxYearMinus4Years>217966</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>254173</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>275378</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>199754</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>149086</CurrentTaxYear>
        <Total>1096357</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>217966</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>254173</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>275378</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>199754</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>149086</CurrentTaxYear>
        <Total>1096357</Total>
      </Total170>
      <PublicSupportTotal170>1096357</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>1096357</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="00000003" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 8</Identifier>
        <Explanation>SAVEMART SHARES 920. REFUNDS 428.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>ADVERTISING 386. BANK CHARGES 199. INSURANCE 10160. OFFICE SUPPLIES &amp; EXPENSE 892. PROGRAM SUPPLIES 524. DUES 81. RESOURCE MATERIALS 616. PAYROLL TAXES 11765. MILEAGE 1136. MISCELLANEOUS EXPENSE 43. DEPRECIATION 336.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 20</Identifier>
        <Explanation>UNCOLLECTIBLE CLIENT PAYMENTS -3100. ROUNDING 4.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>DEPOSIT 739. 739. OFFICE EQUIPMENT 1115. 780. ORGANIZATION COSTS 48. 48. EMPLOYEE ADVANCES 130.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>CREDIT CARDS 149. 0. CLIENT FUNDS 200. 0. PAYROLL TAXES 2842. 1558. DEFERRED REVENUE 128. 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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