<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v4.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T09:41:55-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>562083291</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Institute of Theology and Christian Ministry Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Zach Nieland</InCareOfNm>
      <BusinessNameControlTxt>INST</BusinessNameControlTxt>
      <PhoneNum>2549391816</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 3263</AddressLine1Txt>
        <CityNm>Brentwood</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37024</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ZACH NIELAND</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2549391816</PhoneNum>
      <SignatureDt>2024-03-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ZACH</PersonFirstNm>
        <PersonLastNm>NIELAND</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ-55-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0" referenceDocumentId="IRS990ScheduleO-119-1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-93-1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>134527</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>132560</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1956</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>11</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>11</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>134527</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>198000</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>602</OtherExpensesTotalAmt>
      <TotalExpensesAmt>198602</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-64075</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>206500</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>142425</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>206500</BOYAmt>
        <EOYAmt>142425</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206500</BOYAmt>
        <EOYAmt>142425</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>206500</BOYAmt>
        <EOYAmt>142425</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Promotion of Christian educational programs through the support of the Institute of Theology and Christian Ministry in St Petersburg Russia</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>198000</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>198000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>198000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES CAMPBELL</PersonNm>
        <TitleTxt>ChairmanPresident</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE RITCHIE</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUGLAS ATKINSON</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZACH NIELAND</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY ATKINSON</PersonNm>
        <TitleTxt>Assistant Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ZACH NIELAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>3003 N Main St</AddressLine1Txt>
          <CityNm>Belton</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>76513</ZIPCd>
        </USAddress>
        <PhoneNum>2549391816</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA-93-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>141454</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>164550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154875</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168681</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>132560</CurrentTaxYearAmt>
        <TotalAmt>762120</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>141454</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>164550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154875</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>168681</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>132560</CurrentTaxYearAmt>
        <TotalAmt>762120</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>22971</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>739149</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1967</CurrentTaxYearAmt>
        <TotalAmt>1967</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>764087</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96736</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.96682</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB-101-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="IRS990ScheduleO-120-1" softwareId="23017732" softwareVersionNum="ta23mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to foreign organizations, governments, and individuals $198000.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other office expenses $602.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CRC Russia, Address: Ligovsky Atr. 29-16th St.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>St. Petersburg, Russia, Funds given: $198,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>Primary Exempt Purpose:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>The mission of ITCMF is the faithful teaching and distribution</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>of scripture and the training of teachers in congregations</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>in the love of God in Christ. ITCMF works directly with the</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>Christian Resource Center (CRC) in St. Petersburg, Russia which</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>supports and promotes this mission with Russian speaking believers.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>CRC Russia manages this mission through leadership training (ITCM)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III</FormAndLineReferenceDesc>
        <ExplanationTxt>teaching students (RBS) and encouraging congregations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants and other assistance to foreign organizations $198,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Banking Fees $160.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Website Development $321.87</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Zoom License $120.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization did not, during the year, receive any funds,</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>directly or indirectly, to pay premiums on a personal benefit</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>contract. The organization did not, during the year, pay any</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>V</FormAndLineReferenceDesc>
        <ExplanationTxt>premiums, directly or indirectly, on a personal benefit contract.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>I Line 6b</FormAndLineReferenceDesc>
        <ExplanationTxt>Amazon Smile $10.62.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
