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    <ReturnTs>2024-12-21T20:15:25Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>384008955</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JERUSALEM PENTECOSTAL CHURCH OF GOD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JERU</BusinessNameControlTxt>
      <PhoneNum>9176918463</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2207 BRESSLER DR</AddressLine1Txt>
        <CityNm>WYOMISSING</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>196101505</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARIE CAROLE LOUIS</PersonNm>
      <PersonTitleTxt>PASTOR</PersonTitleTxt>
      <PhoneNum>9176918463</PhoneNum>
      <SignatureDt>2024-12-21</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99000</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>99000</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>99000</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>9000</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>15000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>37000</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>10000</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71000</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>28000</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>359000</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>387000</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>9000</BOYAmt>
        <EOYAmt>37000</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>350000</BOYAmt>
        <EOYAmt>350000</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>359000</BOYAmt>
        <EOYAmt>387000</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>359000</BOYAmt>
        <EOYAmt>387000</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE CHURCH PROVIDES WEEKLY PAYERS MEETINGS, FASTING SERVICES, SUNDAY SERVICES IN THE MORNING AND AT NIGHT. AND WE ALSO PROVIDE A SAFE PLACE FOR WOMEN TO ORGANIZE AND PRAY. THE CHURCH ALSO PROVICES SERVICES SUCH AS BAPTISM, CHILD DEDICATION, MARRIAGE CEREMONY, AND FUNERAL CEREMONY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DONATION TO MEMBERS IN NEED</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REPAIR HVAC SYSTEM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PAID ALL UTILITIES BALANCES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INSTALL AND MAINTAINED NEW LANDSCAPING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PAID FOR PROFESSIONAL SOUND SERVICES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>71000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">MARIE CAROLE LOUIS</PersonNm>
        <TitleTxt>PASTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">MARIE DELY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">DEBORAH JEAN JOSEPH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">BUTEAU LUIS</PersonNm>
        <TitleTxt>ASSISTANT PASTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">LANCELOT ANASTIL</PersonNm>
        <TitleTxt>ASSISTANT SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MARIE CAROLE LOUIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>2277 BRESSLER DR</AddressLine1Txt>
          <CityNm>WYOMISSING</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19610</ZIPCd>
        </USAddress>
        <PhoneNum>9176918463</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <ChurchInd>X</ChurchInd>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART 1, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATED $9000 TO MEMBERS IN NEED. INSTALLED AND MAINTAINED NEW LANDSCAPING FOR $10000. PAID FOR PROFESSIONAL SOUND SERVICES $15000. REPAIRED HVAC SYSTEM FOR $12000. PAID ALL UTILITIES PAST AND PRESENT BALANCES FOR $25000.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>WE WERE UNABLE TO FILE DUE TO CHANGE IN CHURCH LEADERSHIP. PLEASE ACCEPT OUR SINCERE APOLOGIES.</ExplanationTxt>
    </ReasonableCauseExplanation>
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