﻿<?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>2024-08-13T10:08:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541429171</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOOKKEEPING &amp; MANAGEMENT SYSTEMS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>222 S WAYNE AVE</AddressLine1Txt>
        <CityNm>WAYNESBORO</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22980</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>541799442</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KINGSWAY PRISON AND FAMILY OUTREACH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KING</BusinessNameControlTxt>
      <PhoneNum>5404335658</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2335</AddressLine1Txt>
        <CityNm>HARRISONBURG</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARLEEN LOVELESS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5404335658</PhoneNum>
      <SignatureDt>2024-08-08</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID L ELMORE EA CFP</PreparerPersonNm>
      <PTIN>P00000680</PTIN>
      <PhoneNum>5409434193</PhoneNum>
      <PreparationDt>2024-08-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>KINGSWAYOUTREACH.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>128960</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>128653</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>307</InvestmentIncomeAmt>
      <TotalRevenueAmt>128960</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>31616</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1533</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>102011</OtherExpensesTotalAmt>
      <TotalExpensesAmt>135160</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6200</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>73494</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67294</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74639</BOYAmt>
        <EOYAmt>67504</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74639</BOYAmt>
        <EOYAmt>67504</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1145</BOYAmt>
        <EOYAmt>210</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>73494</BOYAmt>
        <EOYAmt>67294</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR MISSION AT KINGSWAY PRISON AND FAMILY OUTREACH IS TO EMPOWER AND SUPPORT INDIVIDUALS AND FAMILIES IMPACTED BY INCARCERATION. WE PROVIDE A SAFE AND WELCOMING COMMUNITY FOR THOSE WHO NEED IT MOST. OUR ORGANIZATION IS COMMITTED TO BREAKING THE CYCLE OF INCARCERATION BY OFFERING ASSISTANCE AND EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES TO THOSE IN NEED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KINGSWAY PAFO IS A NON-PROFIT ORGANIZATION DEDICATED TO SERVING THOSE IMPACTED BY INCARCERATION. OUR MISSION IS TO PROVIDE SUPPORT AND RESOURCES TO INDIVIDUALS AND FAMILIES AFFECTED BY THE CRIMINAL JUSTICE SYSTEM. WE BELIEVE IN THE POWER OF COMMUNITY AND STRIVE TO CREATE A SAFE AND WELCOMING ENVIRONMENT FOR ALL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>95087</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>95087</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUISE W JENNINGS</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULA FORD</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICKI BARB</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEANNE CARTER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLEEN LOVELESS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDY PLESS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LOUISE W JENNINGS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2335</AddressLine1Txt>
          <CityNm>HARRISONBURG</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22801</ZIPCd>
        </USAddress>
        <PhoneNum>5404335658</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>128653</CurrentTaxYearAmt>
        <TotalAmt>128653</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>128653</CurrentTaxYearAmt>
        <TotalAmt>128653</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>128653</PublicSupportTotal170Amt>
      <TotalSupportAmt>128653</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>307</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES NEWSLETTER 492 PUBLICATIONS, ADS, MAILINGS 574 OFFICE EXPENSES 256 OFFICE EQUIPMENT LEASE 1,421 OFFICE EQUIPMENT 3,342 SOFTWARE 41 TRAVEL 219 CONFERENCES 195 OFFICE INSURANCE 960 BANK CHARGES 99 STATE LICENSE 225 SUPPLIES 949 RE-ENTRY EXPENSES 75,892 KINGSWAY OUTREACH 6,333 MEMBERSHIP DUES 804 KINGSWAY CHRISTMAS PROGRA 10,209 TOTAL 102,011</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>FIRST CITIZEN VISA CREDIT CARD 1,145 210</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION AT KINGSWAY PRISON AND FAMILY OUTREACH IS TO EMPOWER AND SUPPORT INDIVIDUALS AND FAMILIES IMPACTED BY INCARCERATION. WE PROVIDE A SAFE AND WELCOMING COMMUNITY FOR THOSE WHO NEED IT MOST. OUR ORGANIZATION IS COMMITTED TO BREAKING THE CYCLE OF INCARCERATION BY OFFERING ASSISTANCE AND EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES TO THOSE IN NEED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>KINGSWAY PAFO IS A NON-PROFIT ORGANIZATION DEDICATED TO SERVING THOSE IMPACTED BY INCARCERATION. OUR MISSION IS TO PROVIDE SUPPORT AND RESOURCES TO INDIVIDUALS AND FAMILIES AFFECTED BY THE CRIMINAL JUSTICE SYSTEM. WE BELIEVE IN THE POWER OF COMMUNITY AND STRIVE TO CREATE A SAFE AND WELCOMING ENVIRONMENT FOR ALL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>