﻿<?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>2024-09-24T10:24:19-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>364119639</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KOLNICKI PETERSON &amp; WIRTH CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1400 OPUS PLACE SUITE 100</AddressLine1Txt>
        <CityNm>DOWNERS GROVE</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60515</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>364304432</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW DESTINY CHRISTIAN CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWD</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>49 W 80TH PL</AddressLine1Txt>
        <CityNm>MERRILLVILLE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46410</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TORRONA TILLMAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2197910625</PhoneNum>
      <SignatureDt>2024-08-21</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KENNETH W PETERSON CPA</PreparerPersonNm>
      <PTIN>P00046293</PTIN>
      <PhoneNum>6303901140</PhoneNum>
      <PreparationDt>2024-09-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>110133</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>110061</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>69</OtherRevenueTotalAmt>
      <TotalRevenueAmt>110133</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>56300</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1000</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22903</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>38134</OtherExpensesTotalAmt>
      <TotalExpensesAmt>118337</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8204</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41303</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>33099</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>41303</BOYAmt>
        <EOYAmt>33099</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>41303</BOYAmt>
        <EOYAmt>33099</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>41303</BOYAmt>
        <EOYAmt>33099</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MINISTRY'S MISSION IS TO PROMOTE THE CHRISTIAN FAITH IN THE LIVES OF MEN, WOMEN, AND CHILDREN THROUGH THE TEACHING AND PREACHING OF THE BIBLE AS ITS FOUNDATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROGRAM SERVICE EXPENSE COSTS INVOLVED IN CONDUCTING THE ORGANIZATION'S MINISTRIAL PURPOSE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>118337</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>118337</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REV LARRY B TILLMAN</PersonNm>
        <TitleTxt>PRESIDENT/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LATRICIA DAVIS</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TORRONA TILLMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOLLYE-SHAYE DILWORTH</PersonNm>
        <TitleTxt>BOARD OF DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VALERIE MATHEWS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>REV LARRY TILLMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>21 W 78TH PLACE</AddressLine1Txt>
          <CityNm>MERRILLVILLE</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46410</ZIPCd>
        </USAddress>
        <PhoneNum>2197910625</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>75259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93432</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93320</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110061</CurrentTaxYearAmt>
        <TotalAmt>499161</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>297</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>136</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72</CurrentTaxYearAmt>
        <TotalAmt>505</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>75259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93456</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110133</CurrentTaxYearAmt>
        <TotalAmt>499666</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>499666</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>75259</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>127089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>93456</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110133</CurrentTaxYearAmt>
        <TotalAmt>499666</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REFUNDS 59 MISCELLANEOUS REVENUE 10 TOTAL 69</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 866 INTERNET 1,327 CONFERENCES AND BANQUETS 100 VEHICLE INSURANCE 913 BANK SERVICE CHARGES 1,353 BENEVOLENCE 300 CHURCH DONATIONS 750 CHURCH SUPPLIES 45 COMMUNITY OUTREACH 514 DECORATIONS FURNITURE 9,649 FELLOWSHIP MINISTRY 713 FLOWERS/GIFTS 1,330 KITCHEN SUPPLIES 66 LUNCH MEETINGS 75 MARRIAGE MINISTRY 714 MENS MINISTRY 930 MUSIC 493 PASTORS HOSPITALITY 1,033 SEMINAR AND TRAINING 400 SENIOR ADULTS MINISTRY 847 SINGLE ADULTS MINISTRY 1,364 SPEAKER EXPENSE 2,500 SPECIAL EVENTS 6,423 WOMENS MINISTRY 4,429 YOUTH MINISTRY 1,000 TOTAL 38,134</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MINISTRY'S MISSION IS TO PROMOTE THE CHRISTIAN FAITH IN THE LIVES OF MEN, WOMEN, AND CHILDREN THROUGH THE TEACHING AND PREACHING OF THE BIBLE AS ITS FOUNDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>