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        <BusinessNameLine1>MICHAEL E STEUER CPA PA</BusinessNameLine1>
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        <AddressLine1>600 BYPASS DR STE 100</AddressLine1>
        <City>CLEARWATER</City>
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        <BusinessNameLine2>MINISTRIES INC</BusinessNameLine2>
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      <Phone>8138104793</Phone>
      <USAddress>
        <AddressLine1>PO BOX 342593</AddressLine1>
        <City>TAMPA</City>
        <State>FL</State>
        <ZIPCode>33694</ZIPCode>
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    </Filer>
    <Officer>
      <Name>DONALD IBBITSON</Name>
      <Title>PRESIDENT</Title>
      <Phone>8138104793</Phone>
      <DateSigned>2012-04-01</DateSigned>
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    <Preparer>
      <Name>MICHAEL E STEUER CPA</Name>
      <Phone>7277979000</Phone>
      <DatePrepared>2012-04-09</DatePrepared>
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      <WebSite>AANDBCOUNSELING.COM</WebSite>
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      <GrossReceipts>53985</GrossReceipts>
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      <ProgramServiceRevenue>47629</ProgramServiceRevenue>
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      <OccupancyRentUtilitiesAndMaint>7585</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>148</PrintingPublicationsPostage>
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          <ZIPCode>33624</ZIPCode>
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          <City>ST PETERSBURG</City>
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          <State>FL</State>
          <ZIPCode>33624</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">MICHAEL GIBBS</PersonName>
        <AddressUS>
          <AddressLine1>5664 PADDOCK TRAIL DR</AddressLine1>
          <City>TAMPA</City>
          <State>FL</State>
          <ZIPCode>33624</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
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          <AddressLine1>15808 HOUND HORN LN</AddressLine1>
          <City>TAMPA</City>
          <State>FL</State>
          <ZIPCode>33624</ZIPCode>
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        <TelephoneNumber>8138104793</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <CurrentTaxYearMinus1Year>42227</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>186</CurrentTaxYear>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus1Year>1437</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>48567</CurrentTaxYear>
        <Total>50916</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus1Year>13420</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>5232</CurrentTaxYear>
        <Total>20852</Total>
      </GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus2Years>44413</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>57084</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>53985</CurrentTaxYear>
        <Total>155482</Total>
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        <CurrentTaxYearMinus1Year>57084</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>53985</CurrentTaxYear>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>NCCA STUDENT TUITION 5,232 TOTAL 5,232</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>EXPENSES ADVERTISING 1,297 MARKETING 378 PROMOTIONAL MATERIALS 442 SALES &amp; MARKETING 303 CREDIT CARD FEES 67 BANK SERVICE FEE 374 TELEPHONE &amp; INTERNET 660 MERCHANT ACCOUNT COSTS 1,416 OFFICE/COMPUTER EQUIPMENT 1,183 WEBSITE 3,335 TELECOMMUNICATIONS 285 SUPPLIES AND MATERIALS 267 SEMINAR EXPENSES 534 SEMINAR EXPENSES 70 CHARITABLE DONATIONS 1,797 COUNSELING ACADEMY EXPENS 3,835 MEALS &amp; ENTERTAINMENT 235 MEMBERSHIP DUES 229 MISCELLANEOUS 50 MISCELLANEOUS 184 TEACHING/TRAINING RESOURC 573 TOTAL 17,514</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>PREPAID EXPENSES AND DEFERRED CHARGES 330 0 TOTAL 330 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PRIMARY EXEMPT PURPOSE</Identifier>
        <ReturnReference>FORM 990-EZ, PART III</ReturnReference>
        <Explanation>FAITH-BASED COUNSELING/MINISTRY SERVICES PROVIDED INDIVIDUALLY AND IN GROUP SEMINARS</Explanation>
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        <PersonName>DONALD IBBITSON</PersonName>
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      <Compensation>
        <PersonName>PHYLLIS TARBOX</PersonName>
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      <Compensation>
        <PersonName>CORINNE IBBITSON</PersonName>
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      <Compensation>
        <PersonName>MICHAEL GIBBS</PersonName>
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