Civic Intelligence

Living Waters Publications

990 • Fiscal year 2014 • EIN 27-0094016

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 13, 2015

Organization ProfileWWW.LIVINGWATERS.COM

View Organization Page

9818 Arkansas StBellflower, CA 90706

(562) 207-9300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.20x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$145,834

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

77th percentile

15%

Faster asset growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

3.5%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$3,310,268

Up $430,413 (+15%) from 2013

Net Assets

Up

$2,605,330

Up $425,180 (+20%) from 2013

Liabilities

Up

$704,938

Up $5,233 (+0.7%) from 2013

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin71st percentile

Revenue

Up

$3,476,215

Up $118,774 (+3.5%) from 2013

Expenses

Up

$3,051,035

Up $362,676 (+13%) from 2013

Net Income

Down

$425,180

Down $243,902 (-36%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$3,310,268
Liabilities$704,938
Net Assets$2,605,330
Open 2014 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$3,476,215
Expenses$3,051,035
Net Income$425,180
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 13, 2015
Return Version
2014v5.0
Gross Receipts
$4,738,834
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,056,760$1,420,982▲ $364,222
Land, Buildings, and Equipment, Net$1,261,836$1,322,607▲ $60,771
Inventories for Sale or Use$338,245$356,462▲ $18,217
Accounts Receivable$132,057$126,749▼ $5,308
Cash and Non-Interest-Bearing Accounts$83,767$78,048▼ $5,719
Intangible Assets$5,327$4,507▼ $820
Other Notes and Loans Receivable, Net$700$509▼ $191
Receivables From Officers Etc$115$0▼ $115
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,879,855$3,310,268▲ $430,413
Other Assets Total$1,048$404▼ $644
Liabilities
Mortgage Notes Payable Secured by Investment Property$605,252$589,510▼ $15,742
Accounts Payable and Accrued Expenses$81,340$104,028▲ $22,688
Other Liabilities$12,003$6,186▼ $5,817
Deferred Revenue$1,110$5,214▲ $4,104
Total Liabilities$699,705$704,938▲ $5,233
Net Assets / Fund Balance
Unrestricted Net Assets$2,118,701$2,541,152▲ $422,451
Temporarily Rstr Net Assets$61,449$64,178▲ $2,729
Total Net Assets Fund Balance$2,180,150$2,605,330▲ $425,180
Total Liabilities and Net Assets / Fund Balance$2,879,855$3,310,268▲ $430,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$467,505$150,234$617,739
Land$593,513-$593,513
Equipment$157,912$334,801$492,713
Other Land Buildings$57,189$60,689$117,878
Leasehold Improvements$46,488$62,114$108,602
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emeal ZwayneExecutive V.p.FT$129,018$16,816$145,834
Ray ComfortPresident/CEOFT$128,200-$128,200
Ronald Urzik LoveCFOFT$108,972$15,499$124,471
Daniel ComfortSecretary & V.pFT$109,163$14,748$123,911
Mark SpenceDean of SchoolFT$105,341$17,031$122,372
Edward RomanProduction DirectrFT$101,204$17,021$118,225

Board Members and Trustees

NameTitle
Alan AnsdellDirector
Dan ArnoldDirector
Michael JohnsonDirector
Pastor Bruce GarnerDirector
Tucker SchorkDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000,882
Program Service Revenue
$0
Investment Income
$4,540
Other Revenue
$1,470,793
All Other Contributions
$2,000,882
Change in Net Assets
$425,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,476,215
Total Revenue per Audited Statements
$3,476,215
Total Revenue per Form 990
$3,476,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,999,343
Other Expenses$996,572
Total Fundraising Expense$177,862
Grants and Similar Amounts Paid$55,120
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$547,554$532,611$97,657$1,177,822
Current Officers, Directors, Trustees, and Key Employees$269,487$205,867-$475,354
All Other Expenses$188,338$208,553$28,509$425,400
Other Employee Benefits$107,991$87,551$8,322$203,864
Payroll Taxes$65,066$59,121$8,403$132,590
Depreciation Depletion-$90,060-$90,060
Insurance-$60,103-$60,103
Grants to Domestic Orgs$55,120--$55,120
Other Expenses$9,360$23,299$17,276$49,935
Interest-$31,329-$31,329
Office Expenses$1,917$20,729$7,024$29,670
Travel$13,163$11,990$4,486$29,639
Fees for Services Accounting$10,605$14,646-$25,251
Advertising$19,530$2,293-$21,823
Pension Plan Contributions$3,251$5,277$1,185$9,713
Total Functional Expenses$1,369,770$1,503,403$177,862$3,051,035

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,051,035
Total Expenses per Audited Statements$3,051,035
Total Expenses per Form 990$3,051,035
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Calvary Chapel Saving GraceYorba Linda, CA501(c)3mission support$10,000
Hosanna Christian FellowshipBellflower, CA501(c)3mission support$10,000
Ministry of Unification IncAtlanta, GA501(c)3mission support$6,000
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
Todd FrielPast DirectorProd Cconsign/purchYes-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$115$0▼ $115
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Equipment Lease to Purchase$4,193
Sales Tax Payable$1,991
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“LIVING WATERS PUBLICATIONS COMPENSATION PAID TO RELATED INDIVIDUALS Name Relationship Comfort, Raymond Family Comfort, Susan Family Zwayne, Emeal Family Comfort, Jacob Family Comfort, Daniel Family”

Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

“Dan arnold, director 6107 broadcast parkway, loves park, il 61111alan ansdell, director 1238 s. Beach blvd., anaheim, ca 90804bruce garner, director 7661 warner ave., huntington beach, ca 92647tucker schork, director 2525 richdale ave., hacienda heights, ca 91745michael johnson, director 2250 hospital dr. #248, bossier city, la 71111”

Form 990, Part VI, Line 11B: Form 990 Review Process

“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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Orginization requires receipt of annual statements.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Comparable salaries at similar organizations. Current market state considered.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Full disclosure upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Ron Love
Title
CFO
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
5
Employees
27
Volunteers
7

Preparer

Firm
LarsenGangloff & LarsenCpas
Address
16600 Woodruff Ave 310, Bellflower, CA 90706
Preparer
Scott a Larsen CPA
Phone
5629252266
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICES 5: Street Evangelism (Program Expenditures - $94,876.86)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 on ongoing encouragement to be engaged in the practice of street and personal evangelism in their everyday surroundings. 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. In 2014, we continued building our State Representative program, through which volunteers in various states are able to attend local conferences, book fairs, and other civic functions, and give away copies of select evangelistic materials supplied by Living Waters at no charge. This program 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 and organizations for free distribution. In total, 182,691 pieces of tracts, books, audio and video CD's and DVD's, and training materials were given out through this program in 2014. OTHER PROGRAM SERVICES 6: Web / Radio Outreach (Program Expenditures - $289,514.20)Production of The Way of the Master Radio Program was discontinued at the end of 2008. But in the latter part of 2010, Living Waters began webcasting the archived Way of the Master Radio shows on OnePlace.com, as well as on our own webpage. Additionally, we began similar webcasts of our instructional videos called Living Waters University - short 5 minute witnessing tip videos - on OnePlace.com, LightSource.com, and our own webpage. Monthly podcasts continue to trend anywhere between 40,000 and 50,000 downloads and mp3s. In 2014, Living Waters continued its sustained production of our new daily live web program, called The Comfort Zone with Ray Comfort. This program features a live, interactive talk-show format with live chat room, centering on the teaching of biblical evangelistic techniques and tips. Current news events are also discussed. The Comfort Zone is approximately 30 minutes in duration, and streams live over the internet, with archived shows available for later viewing on YouTube, OnePlace, and LightSource.com. In 2014, we continued to see the popularity of the program grow in our archived YouTube viewing (between 4 thousand and 10 thousand per program). We continue to look for more internet media outlets through which to help Christians learn to share their faith, and continue looking to take the program to television. The program took a hiatus at the close of 2014, so that we could focus our efforts on our new film project Audacity. The Comfort Zone should resume programming toward the end of 2015. OTHER PROGRAM SERVICES 7: Conferences/Speaking Engagements (Program Expenditures - $40,478.17)Due to the current economic climate, Living Waters has suspended the majority of our 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. In 2014, our speakers engaged in over 35 events nationwide and in the UK. OTHER PROGRAM SERVICES 8: School of Biblical Evangelism (SOBE) (Program Expenditures - $21,982.43)”

Form 990, Part IX, Line 24E: Other Expenses

“AUTO/TRANSPORTATION EXPENSE: Column (A) - Total = $6305; Column (B) - Program Services = $3012; Column (C) - Management & General = $3131; Column (D) - Fundraising = $162”

Form 990, Part IX, Line 24E: Other Expenses

“BANK CHARGE: Column (A) - Total = $3228; Column (B) - Program Services = $0; Column (C) - Management & General = $3228; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“BENEFITS ADMINISTRATION: Column (A) - Total = $3095; Column (B) - Program Services = $564; Column (C) - Management & General = $2331; Column (D) - Fundraising = $200”

Form 990, Part IX, Line 24E: Other Expenses

“BROADCAST/ONLINE FEES: Column (A) - Total = $32283; Column (B) - Program Services = $31924; Column (C) - Management & General = $359; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“BUSINESS MEETING: Column (A) - Total = $6499; Column (B) - Program Services = $2317; Column (C) - Management & General = $2433; Column (D) - Fundraising = $1749”

Form 990, Part IX, Line 24E: Other Expenses

“DESIGN: Column (A) - Total = $8099; Column (B) - Program Services = $4409; Column (C) - Management & General = $3690; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“DUES & SUBSCRIPTIONS: Column (A) - Total = $8885; Column (B) - Program Services = $3466; Column (C) - Management & General = $5341; Column (D) - Fundraising = $78”

Form 990, Part IX, Line 24E: Other Expenses

“EDUCATION/TRAINING: Column (A) - Total = $3778; Column (B) - Program Services = $2961; Column (C) - Management & General = $562; Column (D) - Fundraising = $255”

Form 990, Part IX, Line 24E: Other Expenses

“EMPLOYMENT RECRUITING: Column (A) - Total = $1347; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1347”

Form 990, Part IX, Line 24E: Other Expenses

“EQUIPMENT RENT: Column (A) - Total = $17857; Column (B) - Program Services = $17857; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“EVENT SERVICES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“FACILITIES EXP: Column (A) - Total = $25821; Column (B) - Program Services = $21471; Column (C) - Management & General = $4350; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“FILING FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“HONORARIUM: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“LOAN FEES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MISSIONS: Column (A) - Total = $5500; Column (B) - Program Services = $4990; Column (C) - Management & General = $510; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“NEWSLETTER: Column (A) - Total = $23589; Column (B) - Program Services = $6000; Column (C) - Management & General = $17589; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PAYROLL PROCESSING: Column (A) - Total = $3025; Column (B) - Program Services = $0; Column (C) - Management & General = $3025; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PENNY ROUNDING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PERIODICALS: Column (A) - Total = $601; Column (B) - Program Services = $252; Column (C) - Management & General = $181; Column (D) - Fundraising = $168”

Form 990, Part IX, Line 24E: Other Expenses

“PHOTOGRAPHY: Column (A) - Total = $801; Column (B) - Program Services = $801; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Postage and Shipping: Column (A) - Total = $8269; Column (B) - Program Services = $22; Column (C) - Management & General = $-144; Column (D) - Fundraising = $8391”

Form 990, Part IX, Line 24E: Other Expenses

“Printing and Publications: Column (A) - Total = $12878; Column (B) - Program Services = $1389; Column (C) - Management & General = $3929; Column (D) - Fundraising = $7560”

Form 990, Part IX, Line 24E: Other Expenses

“PROFESSIONAL FEES - OTHER: Column (A) - Total = $3190; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $3190”

Form 990, Part IX, Line 24E: Other Expenses

“PROGRAM ITEMS: Column (A) - Total = $32258; Column (B) - Program Services = $32308; Column (C) - Management & General = $0; Column (D) - Fundraising = $-50”

Form 990, Part IX, Line 24E: Other Expenses

“PROPERTY TAX: Column (A) - Total = $4276; Column (B) - Program Services = $0; Column (C) - Management & General = $4276; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PUBLIC RELATIONS: Column (A) - Total = $550; Column (B) - Program Services = $550; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“REPAIRS & MAINTENANCE: Column (A) - Total = $33600; Column (B) - Program Services = $6391; Column (C) - Management & General = $27037; Column (D) - Fundraising = $172”

Form 990, Part IX, Line 24E: Other Expenses

“RESOURCE TRANSLATION: Column (A) - Total = $2075; Column (B) - Program Services = $2075; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“ROYALTY/LICENSING FEES: Column (A) - Total = $11935; Column (B) - Program Services = $10359; Column (C) - Management & General = $1576; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SAMPLES: Column (A) - Total = $148; Column (B) - Program Services = $0; Column (C) - Management & General = $148; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SECT OF STATE: Column (A) - Total = $30; Column (B) - Program Services = $0; Column (C) - Management & General = $30; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SECURITY: Column (A) - Total = $2199; Column (B) - Program Services = $0; Column (C) - Management & General = $2199; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“STATE REPS EVENTS: Column (A) - Total = $2843; Column (B) - Program Services = $0; Column (C) - Management & General = $2843; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SUPPLIES: Column (A) - Total = $22960; Column (B) - Program Services = $10507; Column (C) - Management & General = $12246; Column (D) - Fundraising = $207”

Form 990, Part IX, Line 24E: Other Expenses

“SUPPLIES-SHIPPING: Column (A) - Total = $16384; Column (B) - Program Services = $0; Column (C) - Management & General = $16384; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TAX - STATE: Column (A) - Total = $635; Column (B) - Program Services = $0; Column (C) - Management & General = $635; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TELEPHONE: Column (A) - Total = $31631; Column (B) - Program Services = $3332; Column (C) - Management & General = $27073; Column (D) - Fundraising = $1226”

Form 990, Part IX, Line 24E: Other Expenses

“TEMPORARY HELP: Column (A) - Total = $1255; Column (B) - Program Services = $150; Column (C) - Management & General = $165; Column (D) - Fundraising = $940”

Form 990, Part IX, Line 24E: Other Expenses

“UTILITIES: Column (A) - Total = $23770; Column (B) - Program Services = $0; Column (C) - Management & General = $23770; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“VIDEO EDITING: Column (A) - Total = $14098; Column (B) - Program Services = $13690; Column (C) - Management & General = $408; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“VIDEOGRAPHY: Column (A) - Total = $17242; Column (B) - Program Services = $1620; Column (C) - Management & General = $15497; Column (D) - Fundraising = $125”

Form 990, Part IX, Line 24E: Other Expenses

“WAREHOUSING: Column (A) - Total = $711; Column (B) - Program Services = $0; Column (C) - Management & General = $711; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“WORKER'S COMP INSURANCE: Column (A) - Total = $31750; Column (B) - Program Services = $5921; Column (C) - Management & General = $23040; Column (D) - Fundraising = $2789”

Raw XML AppendixShowing 400 of 695 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Heart Changer Projects (Program Expenditures - $597,302.74)In 2011, Living Waters produced a "world changing" pro-life documentary called "180 - Changing the Heart of a Nation." This important 33-minute film has been made available for free viewing at 180movie.com, and at the end of 2014, the film had received approximately 4.7 million online views. To date, over 230,000 copies of the DVD have been given out for free by staff and volunteers at high schools and universities domestically and internationally, and in total, 1,091,778 "180" DVDs have been either given away or sold. The film continues to be broadcast internationally on several cable and satellite outlets like the Daystar and Enlace Networks. In 2014, Living Waters continues to market this vital pro-life message that compares abortion in America to the Jewish Holocaust until every household in America has seen this documentary. The film is offered for free viewing on YouTube. In 2012, Living Waters release a new documentary called "Genius," which used discussion of the lives and statements of The Beatles as a backdrop for exploration of people's attitudes toward commission of crimes all as commentary for the condition of man and his sinful nature, and the dire consequences of dying without Christ's payment for your sin. As of December 2014, 121,109 copies of the DVD had been sold or given away. This film is also available for free viewing on YouTube and has received 597 thousand views to date. And in 2013, Living Waters released its third documentary in the Heart Changer series, entitled Evolution vs God. This riveting documentary simply asked questions of noted evolutionary scientists, biologist, and other scientists about their belief in Darwinian evolution, and asks them to give one piece of observable proof. At the end of 2014, approximately 480,000 DVDs have been distributed for free or sold, and the film has received approximately 2.1 million views to date on our YouTube channel. In 2014, our new film Noah And the Last Days was released. This film examines the current sinful state of our society, and compares that to what the Bible reveals about the last days. Over 87,000 DVDs were sold or given away, with 1.8 million views on YouTube. In June of 2014, we began work on our 5th short film to be entitled Audacity. This film will explore the hot-button issue of homosexuality in our society, and show Christians how to share their faith and the truth of scripture in profound love. This will be our first scripted drama, and will entail much more use of outside production work for primary filming. Most filming was completed in 2014, leaving pick up filming and editing for 2015. Expected release date is June /July 2015.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Web / Radio Outreach (Program Expenditures - $289,514.20)Production of The Way of the Master Radio Program was discontinued at the end of 2008. But in the latter part of 2010, Living Waters began webcasting the archived Way of the Master Radio shows on OnePlace.com, as well as on our own webpage. Additionally, we began similar webcasts of our instructional videos called Living Waters University - short 5 minute witnessing tip videos - on OnePlace.com, LightSource.com, and our own webpage. Monthly podcasts continue to trend anywhere between 40,000 and 50,000 downloads and mp3s. In 2014, Living Waters continued its sustained production of our new daily live web program, called The Comfort Zone with Ray Comfort. This program features a live, interactive talk-show format with live chat room, centering on the teaching of biblical evangelistic techniques and tips. Current news events are also discussed. The Comfort Zone is approximately 30 minutes in duration, and streams live over the internet, with archived shows available for later viewing on YouTube, OnePlace, and LightSource.com. In 2014, we continued to see the popularity of the program grow in our archived YouTube viewing (between 4 thousand and 10 thousand per program). We continue to look for more internet media outlets through which to help Christians learn to share their faith, and continue looking to take the program to television. The program took a hiatus at the close of 2014, so that we could focus our efforts on our new film project Audacity. The Comfort Zone should resume programming toward the end of 2015.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Spanish Language Outreach (Program Expenditures - $195,650.55)This program serves as a means for supporters of the organization to partner with us to have certain evangelistic teaching and resource materials translated in different languages. While we are actively translating some of our simple messages and resources to accessible digital resources, our primary focus remains on translating a wide variety of resources to the Spanish language, as 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. In 2014, Living Waters continued to work with international broadcasters and supplied them with our current line of Spanish language resources. Stations have been added domestically and in Southern and Central America. We continue to team up with organizations which are able to print and supply our resources locally to people in Latin America, so the cost is feasible for the people in those locales. In 2014, the Spanish dubbed version of Season 3 of our Way of the Master television program was released, as well as Evolution vs God, and two different gospel tracts. The dubbed versions of two more of our films are pending for 2015.
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01056760
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01420982
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01999240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01620595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01515929
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01548572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01333570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt08017906
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03239
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01494
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01500
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02290
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03606
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02700739
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03141680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02980445
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01550048
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01574721
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01500
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02290
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03606
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,310,268
Liabilities
$704,938
Net assets
$2,605,330
Revenue
$3,476,215
Expenses
$3,051,035
Net income
$425,180
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