Civic Intelligence

Living Waters Publications

990 • Fiscal year 2019 • EIN 27-0094016

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

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

38th percentile

0.03x

Higher debt load relative to assets than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.03x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

85th percentile

$158,132

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

7.8%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$3,366,119

Up $474,909 (+16%) from 2018

Net Assets

Up

$3,255,516

Up $474,253 (+17%) from 2018

Liabilities

Up

$110,603

Up $656 (+0.6%) from 2018

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin70th percentile

Revenue

Up

$3,572,111

Up $257,628 (+7.8%) from 2018

Expenses

Down

$3,097,858

Down $29,876 (-1.0%) from 2018

Net Income

Up

$474,253

Up $287,504 (+154%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2019

Assets$3,366,119
Liabilities$110,603
Net Assets$3,255,516
Open 2019 Filing

Operations Trend

Revenue Growth58th 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

2019

Revenue$3,572,111
Expenses$3,097,858
Net Income$474,253
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.0
Gross Receipts
$4,374,071
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$1,051,687$1,412,405▲ $360,718
Land, Buildings, and Equipment, Net$1,347,235$1,281,403▼ $65,832
Inventories for Sale or Use$254,150$284,020▲ $29,870
Cash and Non-Interest-Bearing Accounts$59,915$201,300▲ $141,385
Accounts Receivable$175,874$181,695▲ $5,821
Other Notes and Loans Receivable, Net-$4,937-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,891,210$3,366,119▲ $474,909
Other Assets Total$2,349$359▼ $1,990
Liabilities
Accounts Payable and Accrued Expenses$109,135$108,450▼ $685
Other Liabilities$812$2,153▲ $1,341
Total Liabilities$109,947$110,603▲ $656
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,781,263$3,255,516▲ $474,253
Total Net Assets Fund Balance$2,781,263$3,255,516▲ $474,253
Total Liabilities and Net Assets / Fund Balance$2,891,210$3,366,119▲ $474,909

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$388,435$229,304$617,739
Land$593,513-$593,513
Equipment$127,251$447,783$575,034
Leasehold Improvements$125,345$144,811$270,156
Other Land Buildings$46,859$116,803$163,662
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emeal ZwaynePresidentFT$131,633$26,499$158,132
Mark SpenceVice PresidentFT$117,000$24,277$141,277
Ronald Urzik LoveCFOFT$121,442$19,321$140,763
Ray ComfortCEOFT$138,000-$138,000
Daniel ComfortSecretary & V.pFT$121,442$16,196$137,638
Edward RomanProduction DirectrFT$106,844$25,514$132,358
Oscar NavarroVice PresidentFT$111,500$20,522$132,022

Board Members and Trustees

NameTitle
Alan AnsdellDirector
Michael JohnsonDirector
Pastor Bruce GarnerDirector
Tucker SchorkDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,634,427
Program Service Revenue
$49,019
Investment Income
$3,028
Other Revenue
$885,637
All Other Contributions
$2,634,427
Change in Net Assets
$474,253

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$26,652Sale Price Nys
Total Noncash Contributions6$26,652-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,572,111
Total Revenue per Audited Statements
$3,572,111
Total Revenue per Form 990
$3,572,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,798,015
Other Expenses$1,262,387
Total Fundraising Expense$465,693
Grants and Similar Amounts Paid$37,456
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$414,291$428,482$70,110$912,883
Current Officers, Directors, Trustees, and Key Employees$397,875$207,354$135,789$741,018
All Other Expenses$140,411$189,462$35,012$364,885
Insurance$123,769$139,011$29,876$292,656
Payroll Taxes$63,918$51,710$16,447$132,075
Depreciation Depletion-$120,170-$120,170
Travel$54,373$9,238$17,526$81,137
Office Expenses$13,552$21,454$9,214$44,220
Other Expenses$30,184$1,340$10,590$42,114
Grants to Domestic Orgs$37,456--$37,456
Advertising$6,834$17,718$218$24,770
Fees for Services Accounting$6,810$8,756$3,892$19,458
Pension Plan Contributions$4,506$5,590$1,943$12,039
Total Functional Expenses$1,319,585$1,312,580$465,693$3,097,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,097,858
Total Expenses per Audited Statements$3,097,858
Total Expenses per Form 990$3,097,858
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Creation TodayPensacola, FL--$10,000
Saving Grace World MissionYorba Linda, CA--$7,500
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
-Child of OfficerVideo/editing WorkNo$12,096
Nathaniel SpencePast Brdmbr BusiProduct/service PurchasedNo$5,000
Ethan SpenceChild of OfficerVideo/editing WorkNo$850
Noah SpenceChild of OfficerVideo/editing WorkNo$120

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$1,686
Ubit Tax Payable$466
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“LIVING WATERS PUBLICATIONS COMPENSATION PAID TO RELATED OFFICERS, DIRECTORS OR KEY EMPLOYEES Name Relationship Comfort, Raymond Family Zwayne, Emeal Family Comfort, Daniel Family Comfort, Susan Family Comfort, Jacob Family”

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

“Alan ansdell, director 1238 s. Beach blvd., anaheim, ca 90804bruce garner, director 7661 warner ave., huntington beach, ca 92647tucker schork, director (decd 12/28/19) 312 upper river rd., heron mt 59844michael 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
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
4
Employees
23
Volunteers
10

Preparer

Firm
Larsen Gangloff & Larsen CPAs
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: Web / YouTube (Program Expenditures - $75,238.76)Monthly podcasts of our archived Way of the Master Radio program continued to trend anywhere between 20,000 and 30,000 downloads and mp3s for most of 2019. However, due to budget constraints, we had to discontinue our service with Salem Web Network, and we have realigned this outreach pregram to focus on content creation and delivery via our YouTube Channel and other social media outlets. We have also changed the name of this outreach program to better reflect our current focus. In order to fill the need for 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. As of the end of 2019, we secured the following results: 429 videos uploaded in 2019, Total Content Views in 201 - 36,371,216 and gained 206,306 new YouTube Channel subscribers for a cumulative subscriber total of 500,654. Our top 5 videos viewed in 2019 were: Ten of the Top Scientific Facts in the Bible (771,825 views), Crazy Bible (750,163 views), She Laughs at First (737,531 views), Christian Gives ONE Answer (730,606 views.) and The Atheist Delusion (539,305 views). OTHER PROGRAM SERVICES 5: Conferences/Speaking Engagements (Program Expenditures - $140,282.92)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 2019, our speakers engaged in over 37 events nationwide. These events included 7 Home School conferences during the year. OTHER PROGRAM SERVICES 6: Outreach (School of Biblical Evangelism/LW Equip) (Program Expenditures - $297,878.88)Formerly containing only our School of Biblical Evangelism, we have now restructured this program area, renamed it Outreach, and added a new program called Living Waters Equip to this area. These programs are now within our Outreach Department, and are administered by the VP of Outreach.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 Living Waters Publications. 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. As of 2019, 630 students have been added to the enrolled/completed rolls of the program for the year. The total number of students since inception is approximately 20,224 enrolled/completed. Also in 2019, while working on the re-design of SoBE, it was decided that it would be more beneficial to people to continue to engage in both our current School structure, as well as a completely new educational resource structure called Living Waters Equip (LWE). The content within the LWE website will be almost completely video driven, and will consist of topical apologetic content interviews with many well-known, knowledgable Christian speakers and teachers. Content will be seperated into "single-serving" video bites and be made avaialble to supporters via subscription or direct purchase. Many videos will be created specifically for free access. Outreach designing, and website work began in 2018, and interview filming and content cr”

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

“: 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

“: 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

“: 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

“: 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

“: 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

“: 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

“: 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

“: 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

“: 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

“: 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

“AUTO/TRANSPORTATION EXPENSE: Column (A) - Total = $11414; Column (B) - Program Services = $8127; Column (C) - Management & General = $132; Column (D) - Fundraising = $3155”

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

“BANK CHARGE: Column (A) - Total = $4170; Column (B) - Program Services = $0; Column (C) - Management & General = $4170; Column (D) - Fundraising = $0”

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

“BENEFITS ADMINISTRATION: Column (A) - Total = $2283; Column (B) - Program Services = $533; Column (C) - Management & General = $1471; Column (D) - Fundraising = $279”

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

“BROADCAST/ONLINE FEES: Column (A) - Total = $479; Column (B) - Program Services = $0; Column (C) - Management & General = $479; Column (D) - Fundraising = $0”

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

“BUSINESS MEETING: Column (A) - Total = $10587; Column (B) - Program Services = $3386; Column (C) - Management & General = $1548; Column (D) - Fundraising = $5653”

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

“DESIGN: Column (A) - Total = $4146; Column (B) - Program Services = $2491; Column (C) - Management & General = $1646; Column (D) - Fundraising = $9”

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

“DUES & SUBSCRIPTIONS: Column (A) - Total = $27014; Column (B) - Program Services = $10398; Column (C) - Management & General = $12477; Column (D) - Fundraising = $4139”

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

“EDUCATION/TRAINING: Column (A) - Total = $634; Column (B) - Program Services = $494; Column (C) - Management & General = $127; Column (D) - Fundraising = $13”

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

“EMPLOYMENT RECRUITING: 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

“EVANGELISTIC MISSION SUPPORT: 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

“EVENT SERVICES: Column (A) - Total = $655; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $655”

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

“FILING FEES: Column (A) - Total = $5111; Column (B) - Program Services = $179; Column (C) - Management & General = $230; Column (D) - Fundraising = $4702”

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

“HONORARIUMS: Column (A) - Total = $24400; Column (B) - Program Services = $24400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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

“INVESTMENT PROPERTY EXPENSES: 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

“NEWSLETTER: Column (A) - Total = $11378; Column (B) - Program Services = $0; Column (C) - Management & General = $11378; Column (D) - Fundraising = $0”

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

“PAYROLL PROCESSING: Column (A) - Total = $3423; Column (B) - Program Services = $0; Column (C) - Management & General = $3423; Column (D) - Fundraising = $0”

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

“PERIODICALS: Column (A) - Total = $978; Column (B) - Program Services = $334; Column (C) - Management & General = $561; Column (D) - Fundraising = $83”

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

“PHOTOGRAPHY & FILMING: Column (A) - Total = $9692; Column (B) - Program Services = $9669; Column (C) - Management & General = $21; Column (D) - Fundraising = $2”

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

“Printing and Publications: Column (A) - Total = $4373; Column (B) - Program Services = $437; Column (C) - Management & General = $3671; Column (D) - Fundraising = $265”

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

“PROGRAM ITEMS: Column (A) - Total = $29102; Column (B) - Program Services = $21544; Column (C) - Management & General = $9; Column (D) - Fundraising = $7549”

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

“PROPERTY TAX: Column (A) - Total = $4786; Column (B) - Program Services = $0; Column (C) - Management & General = $4786; Column (D) - Fundraising = $0”

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

“REPAIRS & MAINTENANCE: Column (A) - Total = $38703; Column (B) - Program Services = $2389; Column (C) - Management & General = $35969; Column (D) - Fundraising = $345”

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

“RESOURCE TRANSLATION: Column (A) - Total = $940; Column (B) - Program Services = $940; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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

“ROYALTY/LICENSING FEES: Column (A) - Total = $17412; Column (B) - Program Services = $11082; Column (C) - Management & General = $5574; Column (D) - Fundraising = $756”

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

“SECURITY: Column (A) - Total = $1898; Column (B) - Program Services = $506; Column (C) - Management & General = $1284; Column (D) - Fundraising = $108”

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

“SUPPLIES: Column (A) - Total = $11933; Column (B) - Program Services = $2711; Column (C) - Management & General = $7844; Column (D) - Fundraising = $1378”

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

“SUPPLIES-SHIPPING: Column (A) - Total = $12454; Column (B) - Program Services = $0; Column (C) - Management & General = $12454; Column (D) - Fundraising = $0”

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

“TAX - 990T: Column (A) - Total = $466; Column (B) - Program Services = $0; Column (C) - Management & General = $466; Column (D) - Fundraising = $0”

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

“TAX - STATE: Column (A) - Total = $1212; Column (B) - Program Services = $0; Column (C) - Management & General = $1212; Column (D) - Fundraising = $0”

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

“TELEPHONE: Column (A) - Total = $28397; Column (B) - Program Services = $2116; Column (C) - Management & General = $25568; Column (D) - Fundraising = $713”

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

“TEMPORARY HELP: Column (A) - Total = $636; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $636”

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

“UTILITIES: Column (A) - Total = $18861; Column (B) - Program Services = $0; Column (C) - Management & General = $18861; Column (D) - Fundraising = $0”

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

“VIDEO EDITING: Column (A) - Total = $27879; Column (B) - Program Services = $27346; Column (C) - Management & General = $452; Column (D) - Fundraising = $81”

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

“VIDEOGRAPHY: Column (A) - Total = $3338; Column (B) - Program Services = $3218; Column (C) - Management & General = $0; Column (D) - Fundraising = $120”

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

“WEBSITE SERVICE: Column (A) - Total = $15856; Column (B) - Program Services = $388; Column (C) - Management & General = $15386; Column (D) - Fundraising = $82”

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

“WORKER'S COMP INSURANCE: Column (A) - Total = $30275; Column (B) - Program Services = $7723; Column (C) - Management & General = $18263; Column (D) - Fundraising = $4289”

Raw XML AppendixShowing 400 of 714 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/ProgSrvcAccomActy2Grp/Desc0Spanish Language Outreach (Program Expenditures - $208,743.73)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 into accessible digital resources, our primary focus remains on translating a wide variety of resources into 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.During 2019, Living Waters Espanol continued to expand its network of television and radio stations in Mexico, Latin America and the Carribbean, providing people in those regions with our Spanish video and and audio content. We continue to partner with organizations in Latin America who are printing, producing and distributing our resources to people in these countries. Living Waters Espanol has now grown and is currently active in the United States, Mexico, Guatemala, Honduras, Nicaragua, Columbia, Ecuador, Peru, Chile, Argentina, Domincan Republic and Spain. In 2019, Biblical Evangelism Training Sessions and Conferences were held in Los Angeles, CA., the Dominican Republic, Latin America and Mexico. In total, approximately 2,000 people received training through this outreach. Additionally, we also produced the Spanish dubbed version of our popular Noah and Last Days film. Living Waters Espanol continued to grow its Spanish YouTube channel to 36,600 subscribers and 2,245,000 views.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Way of the Master Television Series (Program Expenditures - $198,677.37)The original Way of the Master Television Series was a contemporary, cutting edge program hosted by Ray Comfort and Kirk Cameron. Each 30-minute episode dealt with topics ranging from biblical instruction regarding evangelism to highlighting the differences between the Christian worldview and that of other religions. This engaging format is still used as a platform to instruct Christians on how to share and defend their faith by including interviews of well-known biblical teachers and scholars, as well as actual "on-the-street" interviews and encounters with the general public. Each broadcast season consists of 13 half-hour episodes. To date, four seasons have been produced and are regularly broadcast on global station networks such as the Daystar.In 2019, Season 5 debuted. Production work, filming and editing continued troughout the year, but the first episode of the new, relaunch daily show format aired on July 28, 2019. The Way of the Master program has changed to a daily talk show format, instead of a 13 episodes per season format, and the hosts are Ray Comfort, Emeal Zwayne and Mark Spence. The new show features more of a round-table discussion format, filled with topical video content and possibly special guests. Currently, we are in production year-round, resulting in 23 new episodes being aired in 2019. We are currently scheduled to continue broadcasts on networks such as DayStar, Miracle Channel, Inspiration TV, NRB, and PureFlix for a current total on 71 networks and local astations across the globe. New networks will be added as time progresses. Re-runs of our prior four seasons may continue to be broadcast at the discretion of the broadcaster. At the close of 2018, the decision was made to begin releasing our prior seasons of Way of the Master free of charge to the public on YouTube. Our desiresi to help as many people as possible to begin taking advantage of the critical biblical evangelism teaching and instruction within thee videos. Views data is tracked and reported as part of our Web/YouTube Outreach.
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0474253
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02645932
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01843338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02008413
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02116
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03631
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03948
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01530826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01648153
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02409820
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09248788
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02375
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07300
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05106
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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,366,119
Liabilities
$110,603
Net assets
$3,255,516
Revenue
$3,572,111
Expenses
$3,097,858
Net income
$474,253
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
2019Detailed filing. Detailed filing data is available for this year.$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