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    <Timestamp>2012-03-15T11:09:02-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>C &amp; S ACCOUNTING SERVICES INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>210 E MONUMENT AVE SUITE C</AddressLine1>
        <City>KISSIMMEE</City>
        <State>FL</State>
        <ZIPCode>34741</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>943480168</EIN>
      <Name>
        <BusinessNameLine1>POINCIANA PENTECOSTAL HOUSE OF PRAYER IN JESUS CHRIST APOSTOLIC INC</BusinessNameLine1>
      </Name>
      <NameControl>POIN</NameControl>
      <Phone>8634960015</Phone>
      <USAddress>
        <AddressLine1>519 PEACE DRIVE</AddressLine1>
        <City>KISSIMMEE</City>
        <State>FL</State>
        <ZIPCode>34759</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>GILBERT SMILEY</Name>
      <Title>DIRECTOR</Title>
      <Phone>8634960015</Phone>
      <DateSigned>2012-03-07</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SANDRA L BORDERS</Name>
      <Phone>4078470085</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
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      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>1000</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>1000</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>19008</TotalRevenue>
      <OccupancyRentUtilitiesAndMaint>3660</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>4844</OtherExpensesTotal>
      <TotalExpenses>8504</TotalExpenses>
      <ExcessOrDeficitForYear>10504</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>34882</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>45386</NetAssetsOrFundBalancesEOY>
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      <CashSavingsAndInvestments>
        <BOY>17882</BOY>
        <EOY>6233</EOY>
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      <LandAndBuildings>
        <BOY>42000</BOY>
        <EOY>66153</EOY>
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      <TotalAssets>
        <BOY>59882</BOY>
        <EOY>72386</EOY>
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      <SumOfTotalLiabilities>
        <BOY>25000</BOY>
        <EOY>27000</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>34882</BOY>
        <EOY>45386</EOY>
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      <PrimaryExemptPurpose>Church organizatin</PrimaryExemptPurpose>
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          <ZIPCode>34759</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SHERON BOOTHE</PersonName>
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          <AddressLine1>519 PEACE DRIVE</AddressLine1>
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          <ZIPCode>34759</ZIPCode>
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      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
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      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
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      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>GILBERT SMILEY</NamePerson>
        <AddressUS>
          <AddressLine1>519 PEACE DRIVE</AddressLine1>
          <City>POINCIANA</City>
          <State>FL</State>
          <ZIPCode>34759</ZIPCode>
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        <TelephoneNumber>8634960015</TelephoneNumber>
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      <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>
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      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
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        <NamePerson>GILBERT SMILEY</NamePerson>
        <PurposeOfLoan>Building purchase</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>25000</OriginalPrincipalAmount>
        <BalanceDue>25000</BalanceDue>
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        <ApprovedByBoard>true</ApprovedByBoard>
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      </LoanTable>
      <LoanTable>
        <NamePerson>GILBERT SMILEY</NamePerson>
        <PurposeOfLoan>Building Improv</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
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        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
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      <TotalBalanceDue>27000</TotalBalanceDue>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>INSURANCE 638. RETREAT EXPENSES 500. DONATIONS 100. OFFICE SUPPLIES 300. TELEPHONE 200. PRINTING &amp; PUBLICATIONS 100. PROPERTY TAXES 2456. POSTAGE 50. EQUIPMENT RENTAL 500.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>LOAN PAYABLE - SMILEY 25000.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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