﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T12:50:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341641531</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SIELSCHOTT WALSH KEIFER REGULA &amp; SHERER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>711 DEAN AVE</AddressLine1Txt>
        <CityNm>LIMA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>458043210</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341315196</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN CHRISTIAN TELEVISION SERVI</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>4193394444</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1844 BATY ROAD</AddressLine1Txt>
        <CityNm>ELIDA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45807</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN BOWERS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4193394444</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHERINE E KEIFER CPA</PreparerPersonNm>
      <PTIN>P01084544</PTIN>
      <PhoneNum>4192222001</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>KEVIN BOWERS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1844 BATY RD</AddressLine1Txt>
        <CityNm>LIMA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45807</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3497303</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WTLW.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>BROADCAST RELIGIOUS, FAMLY AND LOCAL PUBLIC INTEREST PROGRAMMING.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>69</TotalEmployeeCnt>
      <TotalGrossUBIAmt>606931</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>10421</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>1140998</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1443566</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>759099</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>748050</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>844</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>57558</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>129564</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1245360</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2030505</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3494534</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>711058</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>212576</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>9647</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>981341</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1227046</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1692399</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1439622</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>338106</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>2054912</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3331563</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4771272</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>733231</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>833354</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>2598332</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3937918</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>BROADCAST RELIGIOUS, FAMLY AND LOCAL PUBLIC INTEREST PROGRAMMING.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>845648</ExpenseAmt>
      <RevenueAmt>748050</RevenueAmt>
      <Desc>OPERATION OF A CHRISTIAN TELEVISION BROADCAST STATION AND OTHER ACTIVITIES CENTRAL TO THE PROJECTION OF THE CHRISTIAN GOSPEL TO THE SURROUNDING COMMUNITY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>507477</ExpenseAmt>
        <Desc>REACHING THE NEXT GENERATION THROUGH BIBLE-BASED EDUCATION.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>TOWER RENTS</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>1353125</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc5">true</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc5">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc5">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc5">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>28</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>69</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SIELSCHOTT WALSH KEIFER &amp; REGULA</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4192222001</PhoneNum>
        <USAddress>
          <AddressLine1Txt>711 DEAN AVE</AddressLine1Txt>
          <CityNm>LIMA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45804</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>OMAR BRAVO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN GALLAGHER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB PLACIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEDREY STALEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENDALA ANSPAUGH</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN BOWERS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>10.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN PARTHEMORE</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOYCE SAGER</PersonNm>
        <TitleTxt>SECRETARY TR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1443566</AllOtherContributionsAmt>
      <TotalContributionsAmt>1443566</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SPONSORSHIPS</Desc>
        <BusinessCd>517000</BusinessCd>
        <TotalRevenueColumnAmt>521425</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>521425</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAMMING</Desc>
        <TotalRevenueColumnAmt>99196</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>99196</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TOWER RENTAL INCOME</Desc>
        <BusinessCd>531190</BusinessCd>
        <TotalRevenueColumnAmt>45311</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>45311</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER MINISTRY FUNCTIONS</Desc>
        <TotalRevenueColumnAmt>39154</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>39154</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LIVESTREAM INCOME</Desc>
        <BusinessCd>517000</BusinessCd>
        <TotalRevenueColumnAmt>30332</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>30332</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>12632</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>12632</UnrelatedBusinessRevenueAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>748050</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>57558</TotalRevenueColumnAmt>
        <ExclusionAmt>57558</ExclusionAmt>
      </InvestmentIncomeGrp>
      <LessRentalExpensesGrp>
        <PersonalAmt>2769</PersonalAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <PersonalAmt>-2769</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-2769</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>-2769</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>GAIN ON SALE OF ASSET</Desc>
        <TotalRevenueColumnAmt>1232613</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1232613</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <TotalRevenueColumnAmt>15516</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15516</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1248129</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3494534</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1386479</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>606931</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>57558</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>183694</TotalAmt>
        <ProgramServicesAmt>174509</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9185</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>1080</TotalAmt>
        <ProgramServicesAmt>1026</ProgramServicesAmt>
        <ManagementAndGeneralAmt>54</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>13006</TotalAmt>
        <ProgramServicesAmt>12356</ProgramServicesAmt>
        <ManagementAndGeneralAmt>650</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>14796</TotalAmt>
        <ProgramServicesAmt>14056</ProgramServicesAmt>
        <ManagementAndGeneralAmt>740</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>7049</TotalAmt>
        <ManagementAndGeneralAmt>7049</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7941</TotalAmt>
        <ManagementAndGeneralAmt>7941</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>12980</TotalAmt>
        <ProgramServicesAmt>12331</ProgramServicesAmt>
        <ManagementAndGeneralAmt>649</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13948</TotalAmt>
        <ProgramServicesAmt>13250</ProgramServicesAmt>
        <ManagementAndGeneralAmt>698</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InterestGrp>
        <TotalAmt>5586</TotalAmt>
        <ProgramServicesAmt>5307</ProgramServicesAmt>
        <ManagementAndGeneralAmt>279</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>177755</TotalAmt>
        <ProgramServicesAmt>177755</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>19967</TotalAmt>
        <ProgramServicesAmt>18969</ProgramServicesAmt>
        <ManagementAndGeneralAmt>998</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>ACTS CHARACTER ACADEMY</Desc>
        <TotalAmt>534186</TotalAmt>
        <ProgramServicesAmt>507477</ProgramServicesAmt>
        <ManagementAndGeneralAmt>26709</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LOSS ON SALE OF ASSETS</Desc>
        <TotalAmt>216807</TotalAmt>
        <ProgramServicesAmt>205967</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10840</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE</Desc>
        <TotalAmt>42329</TotalAmt>
        <ProgramServicesAmt>40213</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2116</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FEES TO SELL</Desc>
        <TotalAmt>31963</TotalAmt>
        <ProgramServicesAmt>30365</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1598</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>156535</TotalAmt>
        <ProgramServicesAmt>139544</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7344</ManagementAndGeneralAmt>
        <FundraisingAmt>9647</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1439622</TotalAmt>
        <ProgramServicesAmt>1353125</ProgramServicesAmt>
        <ManagementAndGeneralAmt>76850</ManagementAndGeneralAmt>
        <FundraisingAmt>9647</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>353624</BOYAmt>
        <EOYAmt>369426</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>1107380</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>70857</BOYAmt>
        <EOYAmt>73977</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>5899</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>6132132</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2928667</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2886588</BOYAmt>
        <EOYAmt>3203465</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>20494</BOYAmt>
        <EOYAmt>11125</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3331563</BOYAmt>
        <EOYAmt>4771272</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>239373</BOYAmt>
        <EOYAmt>5410</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>493858</BOYAmt>
        <EOYAmt>827944</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>733231</BOYAmt>
        <EOYAmt>833354</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>2598332</BOYAmt>
        <EOYAmt>3937918</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2598332</BOYAmt>
        <EOYAmt>3937918</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3331563</BOYAmt>
        <EOYAmt>4771272</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>2054912</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-715326</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>714866</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>647020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1511170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1140998</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1443566</CurrentTaxYearAmt>
        <TotalAmt>5457620</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>714866</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>647020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1511170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1140998</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1443566</CurrentTaxYearAmt>
        <TotalAmt>5457620</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>5457620</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1396</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>356</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2890</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>844</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57558</CurrentTaxYearAmt>
        <TotalAmt>63044</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>4808</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6677</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>11485</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>600170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>890376</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>956146</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>888663</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99196</CurrentTaxYearAmt>
        <TotalAmt>3434551</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>8966700</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>4628096</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.60870</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.53710</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICE REVENUE 2,871,084 FCC REIMBURSEMENT 563,467</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>6105257</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>2918403</DepreciationAmt>
        <BookValueAmt>3186854</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>26875</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>10264</DepreciationAmt>
        <BookValueAmt>16611</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3203465</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NOTE PAYABLE - THE ACTS FOUNDATION</Desc>
        <Amt>489539</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>MORTGAGE PAYABLE</Desc>
        <Amt>307635</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>BARTER COMMERCIAL TIME OUTSTANDING</Desc>
        <Amt>12154</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>WATER LINE - ACCRUED PROP TAX</Desc>
        <Amt>8745</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAXES WITHHELD</Desc>
        <Amt>8092</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED PROPERTY TAX</Desc>
        <Amt>1779</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>827944</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TOWER RENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>SPECTRUM LEASE 28,025 1,475 0 UTILITIES 20,948 1,103 0 WHNO EXPENSE 15,092 794 0 SYNDICATION EXPENSE 13,566 714 0 INTERNET 12,739 671 0 DUES AND SUBSCRIPTIONS 9,275 488 0 DONOR RELATIONS 0 0 9,647 BROADCAST RIGHTS 8,602 453 0 TOWER 5,337 281 0 BANK SERVICE CHARGES 4,359 229 0 PRIOR PERIOD EXPENSES 3,444 181 0 REAL ESTATE TAX 3,067 161 0 PRODUCTION EXPENSE 2,930 154 0 CONTINUTING EDUCATION 2,310 122 0 MOTOR VEHICLE 2,080 110 0 OUTSIDE SERVICES 1,734 91 0 BENEVOLENCE 1,639 86 0 FOOD AND PREP 1,528 80 0 TELEPHONE 1,468 77 0 MISC 1,086 57 0 BAD DEBT 285 15 0 SPECIAL EVENTS 30 2 0 TOTAL 139,544 7,344 9,647</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 2,769 UNRELATED EXPENSES -718,095 TOTAL -715,326</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ACTS CHARACTER ACADEMY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1844 BATY RD</AddressLine1Txt>
          <CityNm>LIMA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45807</ZIPCd>
        </USAddress>
        <EIN>861900152</EIN>
        <PrimaryActivitiesTxt>LEARNING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <TotalIncomeAmt>959089</TotalIncomeAmt>
        <EndOfYearAssetsAmt>2177854</EndOfYearAssetsAmt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE ACTS 44 FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1844 BATY RD</AddressLine1Txt>
          <CityNm>LIMA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45807</ZIPCd>
        </USAddress>
        <EIN>821668296</EIN>
        <PrimaryActivitiesTxt>SUPPORTING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12B</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>THE ACTS 44 FOUNDATION INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>143141</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOARD DETERMINED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>THE ACTS 44 FOUDNATION INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>797174</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>BOARD DETERMINED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>