Civic Intelligence

Living Waters Publications

EIN 27-0094016 • 501(c)3 • Bellflower, CA

Profile

To publish, produce, distribute and sell/donate religious books, tracts, pamphlets, video and audio tapes as well as provide radio, web and t.v. Programming to teach christians how to share their faith effectively.

9818 Arkansas StreetBellflower, CA 90706

www.livingwaters.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.05x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

-2.9%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

37th percentile

1.4%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$7,758,234

Down $468,464 (-5.7%) from 2022

Liabilities

Down

$362,221

Down $44,759 (-11%) from 2022

Net Assets

Down

$7,396,013

Down $423,705 (-5.4%) from 2022

Revenue

Up

$6,183,897

Up $164,594 (+2.7%) from 2022

Expenses

Up

$6,262,288

Up $1,168,920 (+23%) from 2022

Net Income

Down

-$78,391

Down $1,004,326 (-108%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2012: $2,362,800Liabilities 2012: $851,732Net Assets 2012: $1,511,0682012Assets 2013: $2,879,855Liabilities 2013: $699,705Net Assets 2013: $2,180,1502013Assets 2014: $3,310,268Liabilities 2014: $704,938Net Assets 2014: $2,605,3302014Assets 2015: $3,445,004Liabilities 2015: $688,078Net Assets 2015: $2,756,9262015Assets 2016: $3,133,444Liabilities 2016: $696,781Net Assets 2016: $2,436,6632016Assets 2017: $3,314,057Liabilities 2017: $719,543Net Assets 2017: $2,594,5142017Assets 2018: $2,891,210Liabilities 2018: $109,947Net Assets 2018: $2,781,2632018Assets 2019: $3,366,119Liabilities 2019: $110,603Net Assets 2019: $3,255,5162019Assets 2020: $5,056,879Liabilities 2020: $568,895Net Assets 2020: $4,487,9842020Assets 2021: $7,167,074Liabilities 2021: $273,291Net Assets 2021: $6,893,7832021Assets 2022: $8,226,698Liabilities 2022: $406,980Net Assets 2022: $7,819,7182022Assets 2024: $7,758,234Liabilities 2024: $362,221Net Assets 2024: $7,396,0132024

Highlighted filing

2024

Assets$7,758,234
Liabilities$362,221
Net Assets$7,396,013

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,034,4992012Revenue 2013: $3,357,441Expenses 2013: $2,688,359Net Income 2013: $669,0822013Revenue 2014: $3,476,215Expenses 2014: $3,051,035Net Income 2014: $425,1802014Revenue 2015: $3,386,025Expenses 2015: $3,234,429Net Income 2015: $151,5962015Revenue 2016: $2,936,843Expenses 2016: $3,257,106Net Income 2016: -$320,2632016Revenue 2017: $3,571,713Expenses 2017: $3,413,862Net Income 2017: $157,8512017Revenue 2018: $3,314,483Expenses 2018: $3,127,734Net Income 2018: $186,7492018Revenue 2019: $3,572,111Expenses 2019: $3,097,858Net Income 2019: $474,2532019Revenue 2020: $4,625,688Expenses 2020: $3,393,220Net Income 2020: $1,232,4682020Revenue 2021: $6,269,006Expenses 2021: $3,863,207Net Income 2021: $2,405,7992021Revenue 2022: $6,019,303Expenses 2022: $5,093,368Net Income 2022: $925,9352022Revenue 2024: $6,183,897Expenses 2024: $6,262,288Net Income 2024: -$78,3912024

Highlighted filing

2024

Revenue$6,183,897
Expenses$6,262,288
Net Income-$78,391

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.76$0.36$7.40$6.18$6.26$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.23$0.41$7.82$6.02$5.09$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.27$6.89$6.27$3.86$2.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.57$4.49$4.63$3.39$1.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.11$3.26$3.57$3.10$0.47
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.11$2.78$3.31$3.13$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.72$2.59$3.57$3.41$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.70$2.44$2.94$3.26$0.32
2015Detailed filing. Detailed filing data is available for this year.$3.45$0.69$2.76$3.39$3.23$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.31$0.70$2.61$3.48$3.05$0.43
2013Detailed filing. Detailed filing data is available for this year.$2.88$0.70$2.18$3.36$2.69$0.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.85$1.51$3.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$7,957,528
Mission and Program Overview

Mission

To publish, produce, distribute and sell/donate religious books, tracts, pamphlets, video and audio tapes as well as provide radio, web and t.v. Programming to teach christians how to share their faith effectively.

To publish, produce, distribute, and sell/donate religious books, tracts, pamphlets, video and audio tapes as well as provide radio, web and t.v. Programming to teach christians how to share their faith effectively.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,401,495$4,662,073▲ $260,578
Land, Buildings, and Equipment, Net$2,184,939$1,955,954▼ $228,985
Inventories for Sale or Use$793,160$762,877▼ $30,283
Accounts Receivable$348,530$269,864▼ $78,666
Cash and Non-Interest-Bearing Accounts$20,830$18,969▼ $1,861
Other Notes and Loans Receivable, Net$10,395$15,947▲ $5,552
Total Assets$7,837,689$7,758,234▼ $79,455
Other Assets Total$78,340$72,550▼ $5,790
Liabilities
Accounts Payable and Accrued Expenses$314,178$355,290▲ $41,112
Other Liabilities$49,107$6,931▼ $42,176
Total Liabilities$363,285$362,221▼ $1,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,474,404$7,396,013▼ $78,391
Total Net Assets Fund Balance$7,474,404$7,396,013▼ $78,391
Total Liabilities and Net Assets / Fund Balance$7,837,689$7,758,234▼ $79,455

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$723,338$653,733$1,377,071
Equipment$247,301$482,081$729,382
Buildings$309,364$308,375$617,739
Land$593,513-$593,513
Other Land Buildings$82,438$117,166$199,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emeal ZwaynePresidentFT$195,227$32,781$228,008
Mark SpenceSr. Vice PresidentFT$176,591$43,807$220,398
Daniel ComfortExec. VP/secretaryFT$179,323$28,565$207,888
Miguel EsparzaVP of Operations & OutreacFT$167,430$34,262$201,692
Raymond ComfortCEOFT$199,689-$199,689
Oscar NavarroVP of Ministry AdvancementFT$167,896$26,571$194,467
Ronald Urzik LoveCFO, VP of Finance & AdminFT$169,136$22,853$191,989
Edward RomanProduction DirectorFT$153,942$35,252$189,194
Bradley SnowWebmasterFT$127,431$39,055$166,486
Dave McnealIt ManagerFT$138,802$27,404$166,206

Board Members and Trustees

NameTitle
Alan AnsdellBoard Member
Alan PearsonBoard Member
Frank SutherlinBoard Member
Pastor Bruce GarnerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
What If Texas LLCConsulting & Mailhouse Services2451 GRAPEVINE MILLS CR 1058, Grapevine, TX 76051$324,884
Revenue and Support

Revenue Composition

Contributions and Grants
$4,850,249
Program Service Revenue
$94,990
Investment Income
$140,454
Other Revenue
$1,098,204
All Other Contributions
$4,850,249
Change in Net Assets
$-78,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,183,897
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,183,897
Total Revenue per Form 990
$6,183,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,514,518
Other Expenses$2,472,623
Total Fundraising Expense$827,744
Grants and Similar Amounts Paid$275,147
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,346,129$454,495$165,392$1,966,016
Other Salaries and Wages$390,719$567,770$153,562$1,112,051
All Other Expenses$469,262$340,847$111,606$921,715
Depreciation Depletion-$314,435-$314,435
Payroll Taxes$115,684$74,203$22,932$212,819
Travel$179,989$1,894$26,807$208,690
Grants to Domestic Orgs$188,187--$188,187
Other Expenses$0$178,165$27,602$178,165
Pension Plan Contributions$69,212$35,407$10,998$115,617
Other Employee Benefits$23,525$43,121$41,369$108,015
Foreign Grants$86,960--$86,960
Office Expenses$16,072$46,463$22,336$84,871
Insurance$2,875$74,323$1,349$78,547
Fees for Services Accounting$17,284$12,024$8,266$37,574
Advertising$2,439$16,728-$19,167
Total Functional Expenses$3,226,379$2,208,165$827,744$6,262,288

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,262,288
Total Expenses per Audited Statements$6,262,288
Total Expenses per Form 990$6,262,288
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Calvary Chapel DowneyDowney, CA501(c)(3)Support Organization$50,000
Answers in GenesisHebron, KY501(c)(3)Support Organization$20,000
Igo WorldwideCircle Pines, MN501(c)(3)Support Organization$18,324
Calvary Chapel Saving GraceYorba Linda, CA501(c)(3)Support Organization$10,000
Focal Point RadioAlisa Viejo, CA501(c)(3)Support Organization$10,000
Grace Community ChurchSun Valley, CA501(c)(3)Support Organization$10,000
Livingwell Pregnancy CentersOrange, CA501(c)(3)Support Organization$10,000
Pregnancy Resource CenterSt Cloud, MN501(c)(3)Support Organization$10,000
Salaam InternationalFoothill Ranch, CA501(c)(3)Support Organization$10,000

International Summary

Offices
0
Employees
4
Spending
$138,316

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaEvangelismAdministrative Services01$70,754
EuropeEvangelismAdministrative Services00$50,936
East Asia and the PacificEvangelismAdministrative Services02$6,806
AustraliaEvangelismAdministrative Services01$5,100
South AmericaEvangelismAdministrative Services00$4,720
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Noah SpenceChild of Current OfficerEditing ServicesNo$43,035
Rebekah ComfortSpouse of Current OfficerJanitorial ServicesNo$10,000
Nathanial SpenceChild of Current OfficerEditing ServicesNo$7,100
Ella SpenceChild of Current OfficerEditing ServicesNo$3,645
Daniel RomanChild of Current OfficerVideography ServicesNo$2,800
Ethan SpenceChild of Current OfficerEditing ServicesNo$2,800
Jessica SpenceChild of Current OfficerEditing ServicesNo$475
Matthew RomanChild of Current OfficerEditing ServicesNo$300
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$6,931
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Living waters publications compensation paid to related officers, directors or key employees name relationship comfort, raymond family comfort, susan family zwayne, emeal family comfort, jacob family comfort, daniel family comfort, robert family

Form 990, Part VI, Section B, Line 11B

Copies of form 990 are submitted to the in-house board for approval prior to filing. Approval from the full board prior to filing is obtained when possible.

Form 990, Part VI, Section B, Line 12C

Organization requires receipt of annual statements.

Form 990, Part VI, Section B, Line 15

Comparable salaries at similar organizations. Current market state considered.

Form 990, Part VI, Section C, Line 19

Full disclosure upon request.

Filing and Contact Details

Filer

Filer Name
Living Waters Publications
EIN
27-0094016
Phone
5622079300
Address
9818 ARKANSAS STREET, BELLFLOWER, CA 90706

Signing Officer

Name
Ron Love
Title
CFO
Phone
5622079300
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Love
Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
30
Volunteers
4

Preparer

Firm
Bpm Llp
Address
3800 KILROY AIRPORT WAY SUITE 250, LONG BEACH, CA 90806-6865
Preparer
Cynthia Schoelen
Phone
5624203100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Video editing: program service expenses 173,367. Management and general expenses 276. Fundraising expenses 1,532. Total expenses 175,175. Dues: program service expenses 120,357. Management and general expenses 40,804. Fundraising expenses 8,806. Total expenses 169,967. Postage / messenger: program service expenses 12,269. Management and general expenses 6,061. Fundraising expenses 74,347. Total expenses 92,677. Facilities expense: program service expenses 36,475. Management and general expenses 20,599. Fundraising expenses 1,335. Total expenses 58,409. Videography: program service expenses 47,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,406. Telephone: program service expenses 750. Management and general expenses 38,821. Fundraising expenses 1,589. Total expenses 41,160. Lease expense: program service expenses 0. Management and general expenses 36,750. Fundraising expenses 0. Total expenses 36,750. Repairs & maintenance: program service expenses 1,099. Management and general expenses 34,371. Fundraising expenses 55. Total expenses 35,525. Supplies - shipping: program service expenses 0. Management and general expenses 32,188. Fundraising expenses 0. Total expenses 32,188. Business meetings: program service expenses 10,103. Management and general expenses 12,604. Fundraising expenses 8,257. Total expenses 30,964. Other taxes: program service expenses 13,003. Management and general expenses 16,698. Fundraising expenses 0. Total expenses 29,701. Utilities: program service expenses 0. Management and general expenses 29,695. Fundraising expenses 0. Total expenses 29,695. License fees: program service expenses 17,996. Management and general expenses 1,925. Fundraising expenses 818. Total expenses 20,739. Website services: program service expenses 7,750. Management and general expenses 12,356. Fundraising expenses 332. Total expenses 20,438. Newsletter: program service expenses 3,083. Management and general expenses 10,141. Fundraising expenses 157. Total expenses 13,381. Auto/transportation: program service expenses 8,600. Management and general expenses 1,524. Fundraising expenses 2,905. Total expenses 13,029. Supplies: program service expenses 904. Management and general expenses 9,581. Fundraising expenses 217. Total expenses 10,702. Tax - property: program service expenses 0. Management and general expenses 8,400. Fundraising expenses 0. Total expenses 8,400. Bank charges: program service expenses 0. Management and general expenses 6,719. Fundraising expenses 0. Total expenses 6,719. Filing fees: program service expenses 12. Management and general expenses 8. Fundraising expenses 6,699. Total expenses 6,719. Design: program service expenses 4,732. Management and general expenses 1,944. Fundraising expenses 22. Total expenses 6,698. Printing: program service expenses 1,616. Management and general expenses 2,488. Fundraising expenses 2,157. Total expenses 6,261. Benefits administration: program service expenses 553. Management and general expenses 4,898. Fundraising expenses 287. Total expenses 5,738. Warehouse: program service expenses 0. Management and general expenses 5,689. Fundraising expenses 0. Total expenses 5,689. Payroll service fees: program service expenses 0. Management and general expenses 5,168. Fundraising expenses 0. Total expenses 5,168. Resource translation/adaptation: program service expenses 4,035. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,035. Honorarium: program service expenses 3,525. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,525. Employment recruiting: program service expenses 0. Management and general expenses 0. Fundraising expenses 1,733. Total expenses 1,733. Rent - equipment: program service expenses 1,548. Management and general expenses 26. Fundraising expenses 13. Total expenses 1,587. Security: program service expenses 0. Management and general expenses 604. Fundraising expenses 0. Total expens

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IRS990/Form990PartVIISectionAGrp/TitleTxt9VP OF MINISTRY ADVANCEMENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0STREET EVANGELISM (PROGRAM EXPENDITURES - $571,484.40)THIS WEEKLY PROGRAM FOCUSES ON PREACHING THE BIBLICAL PRINCIPLE OF MAN'S NEED FOR REPENTANCE AND SALVATION AT OUTDOOR VENUES SUCH AS PARKS, BEACHES, HIGHER EDUCATIONAL FACILITIES, AND ANYWHERE THE GENERAL PUBLIC MIGHT BE FOUND IN LARGE NUMBERS. IN ADDITION TO SPEAKING, THE PRINTED RESOURCES OF THE ORGANIZATION ARE PASSED OUT AND DISCUSSED ONE-ON-ONE BETWEEN MINISTRY VOLUNTEERS AND MEMBERS OF THE GENERAL PUBLIC. THE PROGRAM ALSO SUPPLIES RESOURCES, FREE OF CHARGE, TO EMPLOYEES AS AN ONGOING ENCOURAGEMENT TO BE ENGAGED IN THE PRACTICE OF STREET AND PERSONAL EVANGELISM IN THEIR EVERYDAY SURROUNDINGS. THIS PROGRAM ALSO INVOLVES THE STAFF DEVELOPMENT OF NEW OR REVISED PRINTED RESOURCES. FOR THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION GENERATED AND DISTRIBUTED FIVE NEW GOSPEL TRACTS. THE PROGRAM IS HIGHLY EFFECTIVE IN THAT BIBLICAL TEACHING IS GOING OUT TO THE PUBLIC ON A REGULAR BASIS, AND IN THAT IT PROVIDES A CONSISTENT REAL-WORLD OPPORTUNITY FOR THE TRAINING OF CHRISTIANS TO EFFECTIVELY SHARE THEIR FAITH. THE ORGANIZATION HAVE CONTINUED TO SUPPORT LOCAL AND STATE VOLUNTEERS WHO ATTENDED LOCAL CONFERENCES, BOOK FAIRS, AND OTHER CIVIC FUNCTIONS AND GAVE AWAY COPIES OF SELECT EVANGELISTIC MATERIALS SUPPLIED BY LIVING WATERS AT NO CHARGE. THIS SUPPORT PROVIDES A BETTER MEANS FOR MEETING THE NEED FOR LOCALIZED EVANGELISM TRAINING BY THOSE IN THE SPECIFIC GEOGRAPHIC AREA. ADDITIONALLY, WE DONATED MATERIALS TO SEVERAL EVENT WORKERS, ORGANIZATIONS, AND INDIVIDUALS FOR FREE USE AND DISTRIBUTION. IN 2024, ONE SUCH LARGE SCALE EVENT PROVIDED CUSTOMIZED RESOURCES TO BE GIVEN AWAY LEADING UP TO AND DURING THE OLYMPIC SUMMER GAMES IN PARIS FRANCE. DURING THIS OUTREACH, MILLIONS OF FREE RESOURCES WERE PROVIDED TO CHRISTIANS IN THE U.S., THE U.K., EUROPE, AUSTRALIA AND NEW ZEALAND.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0571484
IRS990/ProgSrvcAccomActy3Grp/Desc0WEB / YOUTUBE (PROGRAM EXPENDITURES - $479,609.96)IN ORDER TO FILL THE NEED FOR THE RELEASE OF DAILY/WEEKLY INSTRUCTIONAL AND INSPIRING WEB CONTENT, WE CONTINUE TO AGGRESSIVELY CREATE AND UPLOAD INSTRUCTIONAL CONTENT TO YOUTUBE AND OUR OTHER SOCIAL MEDIA ACCOUNTS, SUCH AS FACEBOOK. WE HAVE SEEN THAT THIS SHIFT IS EXTREMELY BENEFICIAL FOR BOTH THE MINISTRY IN CAPTURING MEASURABLE RESULTS, AS WELL AS PROVIDING AN ABUNDANCE OF FREE CONTENT TO THE PUBLIC.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0479610
IRS990/ProgSrvcAccomActyOtherGrp/Desc0BENEVOLENCE (PROGRAM EXPENDITURES - $0.00)THIS SIMPLE PROGRAM SEEKS TO MEET URGENT, CRITICAL NEEDS OF INDIVIDUALS AND FAMILIES MADE KNOW TO THE ORGANIZATION. ASSISTANCE CAN BE IN THE FORM OF LIMITED FINANCIAL HELP, SUCH AS THE PAYING OF A UTILITY BILL, OR IN PROVIDING CONNECTION TO OTHER ORGANIZATIONS THAT MIGHT BE ABLE TO OFFER ASSISTANCE BY MEANS BEYOND THE SCOPE OF OUR ORGANIZATION. EACH REQUEST FOR ASSISTANCE IS EVALUATED BY THE MANAGEMENT OF THE ORGANIZATION TO DETERMINE WHETHER OR NOT THE REQUEST FALLS WITHIN OUR SCOPE TO ADDRESS, AS WELL AS BY DETERMINING THE BEST SHORT-TERM AND LONG-TERM SOLUTION ALTERNATIVES. THIS PROGRAM SAW NO ACTIVITY IN 2024.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1LIVING WATERS ESPANOL FORMERLY SPANISH LANGUAGE OUTREACH (PROGRAM EXPENDITURES - $209,385.09)THIS PROGRAM SERVES AS A MEANS FOR SUPPORTERS OF THE ORGANIZATION TO PARTNER WITH US TO HAVE CERTAIN EVANGELISTIC TEACHING AND RESOURCE MATERIALS TRANSLATED INTO DIFFERENT LANGUAGES. WHILE WE ARE ACTIVELY TRANSLATING SOME OF OUR SIMPLE MESSAGES AND RESOURCES INTO ACCESSIBLE DIGITAL RESOURCES, OUR PRIMARY FOCUS REMAINS ON TRANSLATING A WIDE VARIETY OF RESOURCES INTO THE SPANISH LANGUAGE, AS IT IS BEFITTING OUR CURRENT AREA DEMOGRAPHIC AND THE EXPLOSION OF GROWTH IN THE CHRISTIAN BODY IN LATIN AMERICA. WE CONTINUE TO BUILD OUR SPANISH WEB AND TELEVISION BROADCAST PRESENCE THROUGH CONTINUED ENGAGEMENT WITH VARIOUS BROADCAST COMPANIES. WE ALSO PROVIDED CONFERENCE SPEAKERS THROUGHOUT THE YEAR IN MEXICO AND VARIOUS COUNTRIES IN LATIN AMERICA.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2INT'L MISSIONS PROJECT (PROGRAM EXPENDITURES - $61,469.69)THIS PROGRAM SERVES VARIOUS VOLUNTEER REPRESENTATIVES IN EUROPE, ASIA, COLUMBIA, AND AUSTRALIA. THESE VOLUNTEERS RUN PRIVATE BOOKSTORES AND WEB STORES THROUGH WHICH THEY PROVIDE EVANGELISTIC RESOURCES TO THE PUBLIC IN THEIR OWN COUNTRY. WE PROVIDE ASSISTANCE TO THESE INDIVIDUALS TO HELP THEM EFFECTIVELY TEACH THE PRINCIPLES OF BIBLICAL EVANGELISM AND MAKE INSTRUCTIONAL RESOURCES AVAILABLE TO THEM IN ORDER TO AID THEM IN MAKING THEIR EVANGELISTIC MISSION SUCCESSFUL.IN THIS PROGRAM, WE ALSO OFFER TECHNICAL AS WELL AS LIMITED FINANCIAL SUPPORT AND EVANGELISTIC RESOURCE MATERIALS. FOR THE YEAR ENDED DECEMBER 31, 2024, WE CONTINUED TO HELP OUR PARTNERS IN THESE REGIONS BUILD UP THEIR LOCAL PRESENCE AND PROVIDE NEW RESOURCES. ADDITIONALLY, WE PROVIDED LIMITED MONETARY SUPPORT OR PHYSICAL INVENTORY CREDIT SUPPORT IN ORDER TO HELP FULFILL OUR EVANGELISTIC MISSION IN THOSE REGIONS OF THE WORLD.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3CONFERENCES/SPEAKING ENGAGEMENTS (PROGRAM EXPENDITURES - $174,384.17)LIVING WATERS CONTINUES TO SUSPEND THE MAJORITY OF OUR LIVING WATERS HOSTED CONFERENCE OUTREACHES. WE WILL CONTINUE TO EVALUATE THE ECONOMIC CLIMATE IN THE COMING YEARS, AS WELL AS THE OVERALL EFFECTIVENESS OF THE CONFERENCE TRAINING MODEL. IN LIEU OF THIS, WE HAVE BEEN CONCENTRATING ON SENDING LIVING WATERS STAFF SPEAKERS OUT TO EVENTS, BOTH DOMESTIC AND INTERNATIONAL, AS PER INVITATIONS RECEIVED. OUR RAFT OF AVAILABLE SPEAKERS CONTINUES TO GROW IN POPULARITY, AND SPEAKING ENGAGEMENTS CONTINUE TO BE SCHEDULED YEAR-ROUND. FOR THE YEAR ENDED DECEMBER 31, 2024, OUR SPEAKERS WERE ABLE TO ENGAGE IN 17 IN-PERSON EVENTS NATIONWIDE. THESE WERE LOCATED IN THE STATES OF CALIFORNIA, TEXAS, MINNESOTA, KENTUCKY, MICHIGAN, CONNECTICUT, GEORGIA, KANSAS, MISSISSIPPI, TENNESSEE, AND NORTH CAROLINA. ADDITIONALLY, OUR SPEAKERS WERE A PART OF TWO INTERNATIONAL CONFERENCES IN FRANCE AND CANADA. SPEAKERS ALSO PARTICIPATED AS REMOTE ONLINE SPEAKERS FOR CONFERENCES IN IRELAND AND NEW ZEALAND.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4OUTREACH (SCHOOL OF BIBLICAL EVANGELISM/LIVINGWATERS.TV FORMERLY LW EQUIP) (PROGRAM EXPENDITURES - $368,228.45)THE SCHOOL OF BIBLICAL EVANGELISM (SOBE) IS AN ONLINE BIBLE COLLEGE, DEDICATED TO TRAINING MEN AND WOMEN TO PROCLAIM THE GOSPEL OF JESUS CHRIST. THE COLLEGE WAS ESTABLISHED IN 2001 BY THE ORGANIZATION. THROUGH 101 ONLINE LESSONS, INCLUDING AUDIOS, ARTICLES, AND VIDEOS, STUDENTS ARE CHALLENGED TO HAVE A BIBLICAL WORLDVIEW. EACH LESSON IS DESIGNED TO EQUIP THE STUDENTS TO DEFEND THE HISTORIC CHRISTIAN FAITH. THE COURSE TAKES APPROXIMATELY SIX MONTHS TO COMPLETE.LIVINGWATERS.TV (FORMERLY LW EQUIP) IS A STREAMING SERVICE CHANNEL WHICH WAS LAUNCHED IN FALL 2024. THE BASIC FORMAT OF LIVING WATERS TV CONSISTS OF VIDEO CONTENT INCLUDING EQUIP APOLOGETICS VIDEOS, EPISODES OF OUR TELEVISION PROGRAM "WAY OF THE MASTER," MOVIES, EPISODES OF OUR PODCAST, SPANISH CONTENT, AND CLASSIC COMFORT VIDEOS. THE STREAMING PLATFORM IS ORGANIZED BY CATEGORIES AND SPEAKERS AND OFFERS FREE CONTENT AND PAID SUBSCRIPTION OPTIONS TO OUR SUPPORTERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5AMBASSADORS' ACADEMY (PROGRAM EXPENDITURES - $201,434.34THIS PROGRAM WAS ORIGINALLY COMMISSIONED AT THE END OF 2007. ITS PURPOSE IS TO BRING WOULD-BE EVANGELISTS TO LIVING WATERS FOR THREE DAYS OF INTENSE CLASSROOM AND PRACTICAL TRAINING ON HOW TO SHARE ONE'S FAITH AND HOW TO START AN EVANGELISM OUTREACH AT THE PARTICIPANTS' LOCAL CHURCH. THE GOAL IS TO SERVE THE CHURCH AND INDIVIDUALS WITHIN THE CHURCH IN THE AREA OF MAINTAINING AN ONGOING, EFFECTIVE EVANGELISM OUTREACH. THE AREA OF INTEREST IS GLOBAL. FOR THE YEAR ENDED DECEMBER 31, 2024, WE CONTINUED OUR IN-PERSON ACADEMY TRAINING PROGRAM IN JUNE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc6WAY OF THE MASTER PODCAST OUTREACH (PROGRAM EXPENDITURES - $370,166.47)THE LIVING WATERS PODCAST IS A HUMOROUS, CHART-TOPPING PODCAST AS HOSTS RAY COMFORT, EMEAL ("E.Z.") ZWAYNE, MARK SPENCE, OSCAR NAVARRO, AND SPECIAL GUESTS EXPLORE THE PRESSING QUESTIONS OF OUR DAY WITH SOUND THEOLOGY AND APOLOGETICS. THE PODCAST IS AVAILABLE ON LIVINGWATERS.COM/PODCAST, APPLE PODCAST, SPOTIFY, GOOGLE PODCASTS, CAST BOX, AND OTHER APPS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc7HEART CHANGER PROJECTS (PROGRAM EXPENDITURES - $22,945.68)IN 2011, LIVING WATERS PRODUCED A "WORLD-CHANGING" PRO-LIFE DOCUMENTARY CALLED "180 - CHANGING THE HEART OF A NATION. AND THUS, WAS BORN OUR EDUCATIONAL HEART CHANGER FILM SERIES. THE GOAL OF THIS FILM SERIES IS TO HIGHLIGHT INTEGRAL SOCIAL AND SPIRITUAL ISSUES AND SHARE WITH PEOPLE THE TRUTH OF THE BIBLICAL WORLDVIEW NECESSARY TO MAKE LIFE-CHANGING DECISIONS REGARDING THESE ISSUES. SINCE 2011, LIVING WATERS HAS PRODUCED AND MADE AVAILABLE FOR PURCHASE OR FREE ON YOUTUBE OVER NINE OTHER PROJECTS.TO DATE, MANY OF THESE TITLES HAVE BEEN DUBBED INTO SPANISH OR OTHER LANGUAGES AND ARE FREELY AVAILABLE ON YOUTUBE, AS WELL AS BROADCAST ON VARIOUS TELEVISION STATIONS AND STREAMING PLATFORMS. FOR THE YEAR ENDED DECEMBER 31, 2024, NO NEW FILM WAS RELEASED. ALL FILMS ARE NOW FREELY AVAILABLE ON YOUTUBE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc8OTHER DONATIONS AND GRANTS (PROGRAM EXPENDITURES - $188,186.87)DURING THE YEAR, LIVING WATERS WILL MAKE DONATIONS TO AN UNSPECIFIED NUMBER OF QUALIFIED, UNRELATED NON-PROFIT ORGANIZATIONS THAT HAVE SIMILAR GOALS AND OBJECTIVES TO OUR ORGANIZATION, OR THAT SERVE TO BENEFIT DISEASE OR HEALTH RELATED RESEARCH. THESE DONATIONS ARE SELECTED AT THE DISCRETION OF EXECUTIVE MANAGEMENT AND THE BOARD OF DIRECTORS. SUCH DONATIONS SERVE TO PROMOTE EVANGELISTIC EFFORTS AND THE OVERALL GOODWILL OF THE ORGANIZATION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0209385
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt161470
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2174384
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt3368229
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt4201434
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt5370166
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt622946
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt7188187
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt025685
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt133720
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt21500
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt326055
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt4188187
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt043535
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04771060
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0357114
IRS990/PYInvestmentIncomeAmt041741
IRS990/PYOtherExpensesAmt03142440
IRS990/PYOtherRevenueAmt01300714
IRS990/PYProgramServiceRevenueAmt055725
IRS990/PYRevenuesLessExpensesAmt0-345314
IRS990/PYSalariesCompEmpBnftPaidAmt03015000
IRS990/PYTotalExpensesAmt06514554
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06169240
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-78391
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051455
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04401495
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04662073
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04850249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04771060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04650325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04764712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03495824
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt022532170

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