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            <ZIPCd>29615</ZIPCd>
          </USAddress>
          <TitleTxt>Chairman</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>209164</CompensationAmt>
          <EmployeeBenefitProgramAmt>66000</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>168484</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Stephen M Greenberg</PersonNm>
          <USAddress>
            <AddressLine1Txt>3539 Pelham Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29615</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>1500</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kenneth Buckley</PersonNm>
          <USAddress>
            <AddressLine1Txt>3539 Pelham Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29615</ZIPCd>
          </USAddress>
          <TitleTxt>Board Member</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>1500</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Frank B Rabinovitch</PersonNm>
          <USAddress>
            <AddressLine1Txt>3539 Pelham Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29615</ZIPCd>
          </USAddress>
          <TitleTxt>Board Member</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Andrew J Guastaferro</PersonNm>
          <USAddress>
            <AddressLine1Txt>3539 Pelham Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29615</ZIPCd>
          </USAddress>
          <TitleTxt>CFO/COO</TitleTxt>
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          <EmployeeBenefitProgramAmt>8864</EmployeeBenefitProgramAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Blue Letter Bible</Description1Txt>
        <Expenses1Amt>1584101</Expenses1Amt>
        <Description2Txt>Ministry Assistance</Description2Txt>
        <Expenses2Amt>15626</Expenses2Amt>
        <Description3Txt>Short-Term Missions</Description3Txt>
        <Expenses3Amt>118960</Expenses3Amt>
        <Description4Txt>Evangelism</Description4Txt>
        <Expenses4Amt>78465</Expenses4Amt>
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      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>6574613</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>999052</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>7573665</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>7573665</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>113605</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>7460060</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>373003</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1586369</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1586369</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>1998-04-07</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>189245</CurrentYearAmt>
          <Year1Amt>89165</Year1Amt>
          <Year2Amt>164778</Year2Amt>
          <Year3Amt>88498</Year3Amt>
          <TotalAmt>531686</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>160858</CurrentYearAmt>
          <Year1Amt>75790</Year1Amt>
          <Year2Amt>140061</Year2Amt>
          <Year3Amt>75223</Year3Amt>
          <TotalAmt>451932</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>1586369</CurrentYearAmt>
          <Year1Amt>1375415</Year1Amt>
          <Year2Amt>1142180</Year2Amt>
          <Year3Amt>1024431</Year3Amt>
          <TotalAmt>5128395</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>303758</CurrentYearAmt>
          <Year1Amt>408758</Year1Amt>
          <Year2Amt>318021</Year2Amt>
          <Year3Amt>299500</Year3Amt>
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        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>1282611</CurrentYearAmt>
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          <Year3Amt>724931</Year3Amt>
          <TotalAmt>3798358</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>248669</CurrentYearAmt>
          <Year1Amt>230460</Year1Amt>
          <Year2Amt>267871</Year2Amt>
          <Year3Amt>259887</Year3Amt>
          <TotalAmt>1006887</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Frank B Rabinovitch</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Blue Letter Bible</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3539 Pelham Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29615</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>680000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Calvary Chapel Costa Mesa</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3800 S Fairview Street</AddressLine1Txt>
            <CityNm>Santa Ana</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92704</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Enduring Word</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5521 San Ardo Way</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93111</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Theological Education</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Hope For Today</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 3927</AddressLine1Txt>
            <CityNm>Tustin</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92781</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Safe Harbor International</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 80820</AddressLine1Txt>
            <CityNm>Rancho Sta Margarita</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92688</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>12000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Understand the Times</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 27239</AddressLine1Txt>
            <CityNm>Santa Ana</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92799</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>15960</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Reverence Bible Church</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>22081 Hidalgo</AddressLine1Txt>
            <CityNm>Mission Viejo</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92691</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>According to Prophecy</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 6</AddressLine1Txt>
            <CityNm>Lemon Grove</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91946</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Theological Education</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Kings Cross Church</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>23122 Arroyo Vista</AddressLine1Txt>
            <CityNm>Rancho Sta Margarita</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92688</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Ministry</GrantOrContributionPurposeTxt>
          <Amt>40000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LCC International</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>28 Penn Square</AddressLine1Txt>
            <CityNm>Lancaster</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>17603</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Intl Fellowship of Christians &amp; Jews</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>303 East Wacker Drive Ste 2300</AddressLine1Txt>
            <CityNm>Chicago</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60601</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Miracle Hill Ministries</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>490 S Pleasantburg Dr</AddressLine1Txt>
            <CityNm>Greenvile</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29605</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Piedmont Women's Center</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1143 Grove Road</AddressLine1Txt>
            <CityNm>Greenville</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29605</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Two Trees Church</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 24189</AddressLine1Txt>
            <CityNm>Ventura</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93001</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Missions</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
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        <IntOnSavAndTempCashInvstGrp>
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          <RelatedOrExemptFunctionIncmAmt>3643</RelatedOrExemptFunctionIncmAmt>
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        <DividendsAndInterestFromSecDtl>
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          <ExclusionAmt>177458</ExclusionAmt>
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        <SubtotalsIncmProducingActyGrp>
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          <RelationshipStatementTxt>Sowing Circle's mission is to present the person of the Lord Jesus Christ, as revealed in the Bible, God's inerrant written Word, and the Holy Spirit, as the only true source and means of forgiveness of sin, freedom from guilt, eternal life, and realization and fulfillment of all of men's and women's basic needs and desires. Sowing Circle accomplishes its purposes primarily through the following two avenues: (1) by directly engaging in the distribution of Biblical materials through various media and physical mailing platforms, and (2) by co-laboring with other Christian ministries, mission boards and other Christian organizations in projects that fulfill the ministry purpose.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
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        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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        <NetInvestmentIncomeAmt>2400</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2400</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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    </AccountingFeesSchedule>
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        <EOYFMVAmt>17886</EOYFMVAmt>
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      <LegalFeesGrp>
        <CategoryTxt>Legal Fees</CategoryTxt>
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        <NetInvestmentIncomeAmt>4985</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4985</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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        <NetInvestmentIncomeAmt>326</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>326</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>HONORARIUMS</Desc>
        <RevenueAndExpensesPerBooksAmt>10000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>10000</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INFORMATION TECHNOLOGY</Desc>
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        <DisbursementsCharitablePrpsAmt>21</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
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        <NetInvestmentIncomeAmt>3580</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3580</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5778</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE &amp; DELIVERY</Desc>
        <RevenueAndExpensesPerBooksAmt>515</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>111</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>111</AdjustedNetIncomeAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>REFERENCE MATERIALS</Desc>
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        <DisbursementsCharitablePrpsAmt>440</DisbursementsCharitablePrpsAmt>
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      <TaxesDetail>
        <CategoryTxt>Payroll Taxes</CategoryTxt>
        <Amt>18591</Amt>
        <NetInvestmentIncomeAmt>279</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>279</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>18312</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Property Taxes</CategoryTxt>
        <Amt>240</Amt>
        <NetInvestmentIncomeAmt>120</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>120</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>120</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>