Form 990 for tax year 2023

Totals

Total revenue

$6,169,240

Total expenses

$6,514,554

Contributions and grants received

$4,771,060

Grants paid

$357,114

Program service revenue

$55,725

Investment income

$41,741

Other revenue

$1,300,714

Total assets, end of year

$7,837,689

Total liabilities, end of year

$363,285

Net assets or fund balances, end of year

$7,474,404

Program services expenses (Part IX)

$3,958,834

Management and general expenses

$2,018,125

Fundraising expenses

$537,595

Program service expenses (Part III)

$3,958,834

Program services were 60.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2023

• STREET EVANGELISM (PROGRAM EXPENDITURES - $1,448,596.06)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, 2023, 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 2023, ONE SUCH LARGE SCALE EVENT PROVIDED CUSTOMIZED RESOURCES TO BE GIVEN AWAY LEADING UP TO AND DURING THE CORONATION CEREMONIES OF KING CHARLES. DURING THIS OUTREACH, MILLIONS OF FREE RESOURCES WERE PROVIDED TO CHRISTIANS IN THE U.S., THE U.K., EUROPE, AUSTRALIA AND NEW ZEALAND.

  Expenses $1,448,596

• THE WAY OF THE MASTER TELEVISION SERIES (PROGRAM EXPENDITURES - $702,167.68)AFTER MODIFYING OUR PROGRAM FORMAT FOR COVID-19 STYLE PRODUCTION, FOR THE YEAR ENDED DECEMBER 31, 2023, WE RETURNED FULLY TO OUR NORMAL 13-EPISODE SEASON FORMAT OF THE WAY OF THE MASTER TELEVISION PROGRAM, PRODUCING 10 HIGH-QUALITY EPISODES, WHICH WE DISTRIBUTED TO OUR NETWORK OF PARTNER TELEVISION STATIONS. THE SHOW CONTINUED TO FOCUS ON FILMING OUT ON THE STREETS WHERE THE HOSTS INTERVIEW PEOPLE AND SHARE THEIR FAITH. THE 2023 SEASON OF OUR TELEVISION SERIES AIRED ON TELEVISION NETWORKS SUCH AS NRB TV, DAY STAR, MIRACLE CHANNEL, INSPIRATION TV, AND A CURRENT TOTAL OF 71 NETWORKS, LOCAL STATIONS ACROSS THE GLOBE, AND STREAMING SITES. NEW NETWORKS AND STREAMING SITES CONTINUE TO BE ADDED AS WE MOVE FORWARD. RE-RUNS OF OUR PRIOR FOUR SEASONS MAY CONTINUE TO BE BROADCAST AT THE DISCRETION OF THE BROADCASTER. LIVING WATERS CONTINUES TO RELEASE OUR PRIOR SEASONS OF WAY OF THE MASTER FREE OF CHARGE TO THE PUBLIC VIA YOUTUBE, AND WILL BE CARRIED ON OUR LIVINGWATERS.TV PLATFORM TO BE RELEASED IN 2024. PRE-PRODUCTION AND FILMING FOR SEASONS 9 AND 10 BEGAN IN FALL 2023. OUR DESIRE IS TO HELP AS MANY PEOPLE AS POSSIBLE TO BEGIN TAKING ADVANTAGE OF THE CRITICAL BIBLICAL EVANGELISM TEACHING AND INSTRUCTION WITHIN THOSE VIDEOS.

  Expenses $702,168

• WAY OF THE MASTER PODCAST OUTREACH (PROGRAM EXPENDITURES - $353,082.86)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.

  Expenses $353,082

• Withheld by Nonprofiteer: this text may name a private individual.

• LIVING WATERS ESPANOL FORMERLY SPANISH LANGUAGE OUTREACH (PROGRAM EXPENDITURES - $163,296.69)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.

  Expenses $163,297 · Grants $13,780

• INT'L MISSIONS PROJECT (PROGRAM EXPENDITURES - $59,928.70)THIS PROGRAM SERVES VARIOUS VOLUNTEER REPRESENTATIVES IN EUROPE, ASIA, AUSTRALIA, AND SOUTH AFRICA. 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, 2023, WE CONTINUED TO HELP OUR UNITED KINGDOM AND AUSTRALIA AGENTS BUILD UP THEIR LOCAL PRESENCE AND PROVIDE NEW RESOURCES. ADDITIONALLY, WE PROVIDED BOTH LIMITED MONETARY SUPPORT AND PHYSICAL INVENTORY CREDIT SUPPORT IN ORDER TO HELP FULFILL OUR EVANGELISTIC MISSION IN THOSE REGIONS OF THE WORLD. OUR RELATIONSHIP WITH OUR SOUTH AFRICAN MISSION OFFICIALLY CLOSED.

  Expenses $59,929 · Grants $31,586

• CONFERENCES/SPEAKING ENGAGEMENTS (PROGRAM EXPENDITURES - $142,150.83)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, 2023, OUR SPEAKERS WERE ABLE TO ENGAGE IN 30 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 THREE INTERNATIONAL CONFERENCES IN LONDON, DOMINICAN REPUBLIC, AND PUERTO RICO.

  Expenses $142,151 · Grants $2,500 · Revenue $55,725

• OUTREACH (SCHOOL OF BIBLICAL EVANGELISM/LW EQUIP) (PROGRAM EXPENDITURES - $243,360.26)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.WE ARE NOW MOVING FORWARD WITH PLANNING AND DEVELOPING LIVING WATERS EQUIP ("EQUIP"), WHICH HAS BEEN OFFICIALLY RE-BRANDED TO LIVING WATERS TV. THE RELEASE DATE IS NOW SCHEDULED FOR OCTOBER 2024. THE BASIC FORMAT OF LIVING WATERS TV WILL CONSIST 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 WILL BE ORGANIZED BY CATEGORIES AND SPEAKERS AND WILL OFFER FREE CONTENT AND PAID SUBSCRIPTION OPTIONS TO OUR SUPPORTERS.

  Expenses $243,360

• WEB / YOUTUBE (PROGRAM EXPENDITURES - $310,377.32)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.

  Expenses $310,377

• AMBASSADORS' ACADEMY (PROGRAM EXPENDITURES - $211,675.05)THIS 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, 2023, WE CONTINUED OUR IN-PERSON ACADEMY TRAINING PROGRAM IN JUNE.

  Expenses $211,675 · Grants $176,653

• HEART CHANGER PROJECTS (PROGRAM EXPENDITURES - $191,603.90)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, 2023, LIVING WATERS RELEASED ITS NEXT HEART CHANGER INSTALLMENT ENTITLED, "WHAT IS IT?" WITH THE RECENT SUPREME COURT RULINGS REGARDING ABORTION, THE ISSUE OF THE SANCTITY OF LIFE IN THE WOMB IS AGAIN FRONT AND CENTER WITH MANY PEOPLE TODAY LOOKING FOR ANSWERS. THROUGH THE FILM, WE HOPE TO SHED LIGHT ON FALLACIES INTERWOVEN IN THE ARGUMENTS THAT DEFEND AND PROMOTE THE ACTION OF KILLING BABIES IN THE WOMB. THE FILM IS NOW FREELY AVAILABLE ON YOUTUBE.

  Expenses $191,604

• OTHER DONATIONS AND GRANTS (PROGRAM EXPENDITURES - $132,594.66)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.

  Expenses $132,595 · Grants $132,595

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

• ONELIFE FOR LIFE

  $20,000

  SUPPORT ORGANIZATION

• CALVARY CHAPEL DOWNEY

  $20,000

  SUPPORT ORGANIZATION

• HOSANNA CHRISTIAN FELLOWSHIP

  $15,000

  SUPPORT ORGANIZATION

• LIVINGWELL PREGNANCY CENTERS

  $15,000

  SUPPORT ORGANIZATION

• CALVARY CHAPEL SAVING GRACE

  $15,000

  SUPPORT ORGANIZATION

• IGO WORLDWIDE

  $10,747

  SUPPORT ORGANIZATION

• GOSPEL PARTNERS MEDIA

  $10,000

  SUPPORT ORGANIZATION

• END ABORTION NOW

  $10,000

  SUPPORT ORGANIZATION

Provenance

Return type

form_990

Tax year

2023

Filed

12 November 2024

IRS schema version

2023v5.1

Source object

202413179349308396

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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