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← LIVING WATERS PUBLICATIONS

Form 990 for tax year 2022

Filed by LIVING WATERS PUBLICATIONS.

Totals

Total revenue
$6,019,303
Total expenses
$5,093,368
Contributions and grants received
$4,650,325
Grants paid
$263,595
Program service revenue
$41,400
Investment income
$150
Other revenue
$1,327,428
Total assets, end of year
$8,226,698
Total liabilities, end of year
$406,980
Net assets or fund balances, end of year
$7,819,718
Program services expenses (Part IX)
$2,770,381
Management and general expenses
$1,865,634
Fundraising expenses
$457,353
Program service expenses (Part III)
$2,770,381

Program services were 54.4% 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.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,650,325

  • 1g · Noncash contributions included above

    $2,673

  • 2a · Program service revenue: CONFERENCE REGISTRATIONS

    total $41,400 · related or exempt $41,400

  • 3 · Investment income

    total $7,336 · excluded $7,336

  • 7b · Less cost or other basis and sales expenses

    other assets $7,186

  • 7c · Gain or loss

    other assets -$7,186

  • 7d · Net gain or loss

    total -$7,186 · excluded -$7,186

  • 10a · Gross sales of inventory

    $3,228,347

  • 10b · Cost of goods sold

    $2,084,449

  • 10c · Net income from sales of inventory

    total $1,143,898 · related or exempt $1,143,898

  • 11a · Other revenue: YOUTUBE

    total $175,583 · unrelated business $175,583

  • 11b · Other revenue: ROYALTIES

    total $5,947 · excluded $5,947

  • 11c · Other revenue: SPEAKING FEES

    total $2,000 · excluded $2,000

  • 11e · Other revenue, total

    $183,530

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $192,556 · program services $192,556

  • 3 · Grants to foreign organizations and individuals

    total $71,039 · program services $71,039

  • 5 · Compensation of officers, directors and key employees

    total $1,607,880 · program services $1,112,509 · management and general $364,542 · fundraising $130,829

  • 7 · Other salaries and wages

    total $734,248 · program services $289,773 · management and general $399,856 · fundraising $44,619

  • 8 · Pension plan contributions

    total $93,653 · program services $57,178 · management and general $30,565 · fundraising $5,910

  • 9 · Other employee benefits

    total $71,473 · program services $30,366 · management and general $35,533 · fundraising $5,574

  • 10 · Payroll taxes

    total $161,907 · program services $94,271 · management and general $55,265 · fundraising $12,371

  • 11c · Fees: accounting

    total $20,675 · program services $7,030 · management and general $10,544 · fundraising $3,101

  • 12 · Advertising and promotion

    total $21,819 · program services $50 · management and general $21,619 · fundraising $150

  • 13 · Office expenses

    total $87,097 · program services $27,861 · management and general $40,074 · fundraising $19,162

  • 17 · Travel

    total $187,074 · program services $95,861 · management and general $51,270 · fundraising $39,943

  • 22 · Depreciation, depletion and amortization

    total $245,558 · management and general $245,558

  • 23 · Insurance

    total $72,533 · management and general $72,533

  • 24a · Other expenses: UNRELATED BUSINESS INCO

    total $52,175 · program services $52,175 · management and general $0 · fundraising $0

  • 24b · Other expenses: PROGRAM ITEMS

    total $334,726 · program services $330,981 · management and general $2,959 · fundraising $786

  • 24c · Other expenses: CONSULTING

    total $246,935 · program services $99,455 · management and general $33,045 · fundraising $114,435

  • 24d · Other expenses: CREDIT CARD FEES

    total $170,532 · program services $0 · management and general $170,532 · fundraising $0

  • 24e · All other expenses

    total $721,488 · program services $309,276 · management and general $331,739 · fundraising $80,473

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $162,842 · end of year $121,402

  • 2 · Savings and temporary cash investments

    beginning of year $3,916,623 · end of year $4,553,262

  • 4 · Accounts receivable

    beginning of year $317,671 · end of year $523,969

  • 7 · Other notes and loans receivable

    beginning of year $17,592 · end of year $7,250

  • 8 · Inventories for sale or use

    beginning of year $616,475 · end of year $631,676

  • 10a · Land, buildings and equipment: cost or other basis

    $3,310,530

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,150,871

  • 10c · Land, buildings and equipment, net

    beginning of year $1,877,502 · end of year $2,159,659

  • 11 · Investments: publicly traded securities

    beginning of year $4,064 · end of year $0

  • 15 · Other assets

    beginning of year $254,305 · end of year $229,480

  • 17 · Accounts payable and accrued expenses

    beginning of year $260,174 · end of year $398,954

  • 25 · Other liabilities

    beginning of year $13,117 · end of year $8,026

  • 27 · Net assets without donor restrictions

    beginning of year $6,893,783 · end of year $7,819,718

Mission and programs · 2022

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.

  • STREET EVANGELISM (PROGRAM EXPENDITURES - $631,964.25)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. THIS PROGRAM ALSO INVOLVES THE STAFF DEVELOPMENT OF NEW OR REVISED PRINTED RESOURCES. IN 2022, WE PRODUCED 6 NEW GOSPEL TRACTS AND WERE ABLE TO DISTRIBUTE WITH THE FOLLOWING RESULTS: LA PRUEBA ATEA: 21,900, LA FE ES PARA LA GENTE DEBIL: 3,400, I FOUND THE CURE: 67,000, DINOSAUR: 39,800, STRESSAME STREET: 12,400, MARK OF THE BEAST: 79,600. WE WERE ALSO ABLE TO DISTRIBUTE FOUR NEW BOOK TITLES: WHY WOULD ANYONE FOLLOW JESUS?: 592 COPIES; WORLD'S GREATEST PREACHERS: 123 COPIES; WISDOM FOR LIFE: 10,122 COPIES; DIVINE DINING: 576 COPIES. BY FAR, OUR LARGEST PROJECT IN 2022 WAS THE SUCCESSFUL GIVEAWAY OF 1,000,000 MILLION DOLLAR GOSPEL OF JOHN BOOKS. WITH THE HELP OF OUR SUPPORTERS, WE WERE ABLE TO GIVE THESE BOOKS OUT COMPLETELY FREE OF CHARGE AROUND THE WORLD. WE ARE PLANNING A SIMILAR LARGE SCALE TRACT AND BOOK GIVEAWAY CENTERED AROUND THE CORONATION CEREMONY IN THE UK IN MAY 2023. PLANNING FOR THIS INITIATIVE BEGAN IN 3RD QUARTER 2022.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. WE 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 PROVIDES A BETTER MEANS OF 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 TOTAL, 1,094,000 PIECES OF TRACTS, BOOKS, AUDIO AND VIDEO CD'S AND DVD'S, AND TRAINING MATERIALS WERE GIVEN OUT THROUGH THIS PROGRAM IN 2022.

    Expenses $631,964

  • THE WAY OF THE MASTER TELEVISION SERIES (PROGRAM EXPENDITURES - $501,227.56)DURING 2022 WE RESUMED PRODUCTION OF THE WAY OF THE MASTER TELEVISION PROGRAM PRODUCING 34 HIGH QUALITY EPISODES WHICH WE DISTRIBUTED TO OUR NETWORK OF PARTNER TELEVISION STATIONS. IN 2022, THE SHOW RETURNED TO ITS ORIGINAL FORMAT OF FILMING OUT ON THE STREETS WHERE THE HOSTS INTERVIEW PEOPLE AND SHARE THEIR FAITH. OUR NEW 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. 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. VIEWS DATA IS TRACKED AND REPORTED AS A PART OF OUR WEB/YOUTUBE OUTREACH.

    Expenses $501,228

  • WEB / YOUTUBE (PROGRAM EXPENDITURES - $364,540.43)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. FOR THE YEAR 2022, WE SECURED THE FOLLOWING RESULTS: 107 NEW VIDEOS WERE UPLOADED TO OUR CHANNEL. TOTAL CONTENT VIEWS IN 2022 47,336,826, AND GAINED 235,400 NEW YOUTUBE CHANNEL SUBSCRIBERS FOR A CUMULATIVE SUBSCRIBER TOTAL OF 1,182,818. CUMULATIVE CONTENT VIEWS SINCE CHANNEL INCEPTION STANDS AT 227,815,588 AT THE END OF 2022. OUR TOP 5 VIDEOS VIEWED IN 2022 WERE: 1. IS ELON MUSK A CHRISTIAN NOW? LISTEN TO HIS ANSWER (3,121,299 VIEWS) 2. SHE MOCKS JESUS PUBLICLY, THEN THIS HAPPENS... (2,158,395) 3. GENDER IS FLUID UNTIL YOU BRING THIS UP (1,259,213 VIEWS) 4. WATCH THE HOLY SPIRIT WORK IN HER HEART (VERY MOVING) (950,859 VIEWS) 5. HOMOSEXUALS LEFT SPEECHLESS AFTER HEARING THE GOSPEL (757,002).

    Expenses $364,540

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

  • LIVING WATERS ESPANOL - FORMERLY SPANISH LANGUAGE OUTREACH (PROGRAM EXPENDITURES - $129,116.46)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.IN 2022 WE HAD 2 ONLINE CONFERENCES FOR GUATEMALA & PERU. WE ALSO HAD 8 INTERNATIONAL CONFERENCES AND TRAININGS INCLUDING MEXICO & DOMINICAN REPUBLIC. WE WERE ABLE TO TRAIN A TOTAL OF 1,185 BROTHERS. 2022 WAS A DIFFICULT YEAR, IN-PERSON CONFERENCES RETURNED AFTER THE PANDEMIC, BUT THANK GOD WE WERE ABLE TO HOLD THEM. ADDITIONALLY, LIVING WATERS ESPANOL REPRESENTATIVES ATTENDED A SPONSORED EVENT WITH ANSWERS IN GENESIS CALLED DIA LATINO, WHERE WE GAVE AWAY MORE THAN 700 QR CODE DIGITAL DOWNLOADS OF OUR BOOK HOW TO BRING YOUR CHILDREN TO CHRIST, AND PROMOTED OUR LIVING WATERS SPANISH OUTREACH IN FRONT OF OVER 700 SPANISH SPEAKING BROTHERS AND SISTERS WHO ATTENDED THE EVENT FROM THE UNITED STATES, MEXICO, AND LATIN AMERICA.DURING 2022 WE LAUNCHED 2 NEW BOOKS TRANSLATED INTO SPANISH, AND 2 GOSPEL TRACTS. THE BOOKS ARE JESUS IN RED & THINK ON THESE THINGS. NEW GOSPEL TRACTS ARE FAITH IS FOR WEAK PEOPLE & THE ATHEIST TEST. OUR YOUTUBE CHANNEL GREW IN 2022, REACHING 313,167 SUBSCRIBERS AND MORE THAN 10 MILLION VIEWS IN ONE YEAR.

    Expenses $129,117 · Grants $7,109

  • INT'L MISSIONS PROJECT (PROGRAM EXPENDITURES - $63,930.39)THIS PROGRAM SERVES VARIOUS VOLUNTEER REPRESENTATIVES IN EUROPE, ASIA, AND AUSTRALIA AND SO. AFRICA. THESE VOLUNTEERS RUN PRIVATE BOOK STORES 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. IN 2022, WE CONTINUED TO HELP OUR UK 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.

    Expenses $63,930 · Grants $63,930

  • CONFERENCES/SPEAKING ENGAGEMENTS (PROGRAM EXPENDITURES - $163,414.51)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. IN 2022, OUR SPEAKERS WERE ABLE TO ENGAGE IN 24 IN-PERSON EVENTS NATIONWIDE. THESE WERE LOCATED IN THE STATES OF IL, KY, NE, MN, CA, AR, OR, KS, GA, CO, WA, TN, NY, AND MI. ADDITIONALLY, OUR SPEAKERS WERE A PART OF 2 INTERNATIONAL CONFERENCES IN LONDON AND GUADALAJARA; AND 3 ONLINE CONFERENCES VIA ZOOM.

    Expenses $163,415

  • OUTREACH (SCHOOL OF BIBLICAL EVANGELISM/LW EQUIP) (PROGRAM EXPENDITURES - $157,080.52)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 2022, 948 STUDENTS HAVE BEEN ADDED TO THE ENROLLED/COMPLETED ROLLS OF THE PROGRAM FOR THE YEAR. THE TOTAL NUMBER OF STUDENTS SINCE INCEPTION IS APPROXIMATELY 24,881 ENROLLED/COMPLETED. WE ARE NOW MOVING FORWARD WITH PLANNING AND DEVELOPMENT OF LIVING WATERS EQUIP WHICH HAS NOW BEEN OFFICIALLY RE-BRANDED TO LIVING WATERS TV. THE RELEASE DATE IS NOW SCHEDULED FOR SPRING 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 PLATFORM WILL BE ORGANIZED BY CATEGORIES AND SPEAKERS AND WILL OFFER FREE CONTENT AND PAID SUBSCRIPTION OPTIONS TO OUR SUPPORTERS.

    Expenses $157,081

  • AMBASSADORS' ACADEMY (PROGRAM EXPENDITURES - $164,185.40)THIS PROGRAM WAS ORIGINALLY COMMISSIONED AT THE END OF 2007. ITS PURPOSE IS TO BRING WOULD-BE EVANGELISTS TO OUR MAIN OFFICES FOR 3 DAYS OF INTENSE CLASSROOM AND PRACTICAL TRAINING ON HOW TO SHARE YOUR 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 ON-GOING, EFFECTIVE EVANGELISM OUTREACH. AREA OF INTEREST IS GLOBAL. SINCE INCEPTION, OVER 1400 PEOPLE HAVE RECEIVED TRAINING.IN 2022, WE RESUMED HOSTING OUR IN-PERSON ACADEMY WITH 100 PARTICIPANTS RECEIVING EVANGELISTIC TRAINING IN AUGUST. WE ARE PLANNING A SIMILAR ACADEMY TRAINING CAMP FOR THE SUMMER OF 2023.

    Expenses $164,185 · Revenue $41,400

  • WAY OF THE MASTER PODCAST OUTREACH (PROGRAM EXPENDITURES - $266,133.10)THE LIVING WATERS PODCAST IS A HUMOROUS, CHART-TOPPING PODCAST AS HOSTS RAY COMFORT, EMEAL ("E.Z.") ZWAYNE, MARK SPENCE, AND OSCAR NAVARRO AND SPECIAL GUESTS EXPLORE THE PRESSING QUESTIONS OF OUR DAY WITH SOUND THEOLOGY AND APOLOGETICS. LIVING WATERS PRODUCED 98 EPISODES IN 2022 AND RECORDED 1,291,722 CUMULATIVE DOWNLOADS ON ITS VARIOUS PLATFORMS. THE PODCAST IS AVAILABLE ON LIVINGWATERS.COM/PODCAST, APPLE PODCAST, SPOTIFY, GOOGLE PODCASTS, CAST BOX, AND OTHER APPS.

    Expenses $266,133

  • HEART CHANGER PROJECTS (PROGRAM EXPENDITURES - $136,232.23)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 THE FOLLOWING FILMS:"!80" - CHANGING THE HEART OF A NATION" - PROLIFE"GENIUS" GOD AND CELEBRITIES"EVOLUTION VS. GOD" EVOLUTION AND ATHEISM"NOAH" END TIMES PROPHESY"AUDACITY" HOMOSEXUALITY"THE ATHEIST DELUSION" ATHEISM"EXIT" SUICIDE"7 REASONS" ABORTIONTO 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. TO DATE, TOTAL DVD SALES AND GIVEAWAYS OF FILMS WITHIN THE HEART CHANGER SERIES HAS REACHED OVER 2.5 MILLION COPIES, AND THE REACH OF THE HEART CHANGER SERIES VIA YOUTUBE IS WELL OVER 25 MILLION VIEWS FOR ENGLISH AND SPANISH LANGUAGE RELEASES COMBINED.IN 2022, LIVING WATERS CONTINUED TO WORK ON 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 PREMIERS ARE CURRENTLY SCHEDULED FOR JUNE 2023 AND SEPTEMBER 2023.

    Expenses $136,232

  • OTHER DONATIONS AND GRANTS (PROGRAM EXPENDITURES - $192,556.00)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 $192,556 · Grants $192,556

As filed on the 2022 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

  • Raymond Comfort

    CEO

    Total calculated
    $160,605
    From this org
    $160,605
    From related orgs
    $0
    Other
    $0
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $160,605
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $160,605
  • Emeal Zwayne

    PRESIDENT

    Total calculated
    $187,638
    From this org
    $155,548
    From related orgs
    $0
    Other
    $32,090
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $155,548
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $32,090
    Filer's total
    $187,638
  • Daniel Comfort

    EXEC. VP/SECRETARY

    Total calculated
    $168,917
    From this org
    $143,558
    From related orgs
    $0
    Other
    $25,359
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $143,558
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $25,359
    Filer's total
    $168,917
  • Alan Ansdell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Pastor Bruce Garner

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Alan Pearson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Frank Sutherlin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Michael Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Ronald Urzik Love

    CFO, VP OF FINANCE & ADMIN

    Total calculated
    $162,839
    From this org
    $139,909
    From related orgs
    $0
    Other
    $22,930
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $139,909
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $22,930
    Filer's total
    $162,839
  • Mark Spence

    SR. VICE PRESIDENT

    Total calculated
    $172,823
    From this org
    $137,292
    From related orgs
    $0
    Other
    $35,531
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $137,292
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $35,531
    Filer's total
    $172,823
  • Oscar Navarro

    VP OF MINISTRY ADVANCEMENT

    Total calculated
    $159,653
    From this org
    $136,148
    From related orgs
    $0
    Other
    $23,505
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $136,148
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $23,505
    Filer's total
    $159,653
  • Miguel Esparza

    VP OF OPERATIONS & OUTREACH

    Total calculated
    $171,056
    From this org
    $141,862
    From related orgs
    $0
    Other
    $29,194
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $141,862
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $29,194
    Filer's total
    $171,056
  • Edward Roman

    PRODUCTION DIRECTOR

    Total calculated
    $159,396
    From this org
    $124,558
    From related orgs
    $0
    Other
    $34,838
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $124,558
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $34,838
    Filer's total
    $159,396
  • Jose Guerrero

    IT MANAGER

    Total calculated
    $122,725
    From this org
    $109,948
    From related orgs
    $0
    Other
    $12,777
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $109,948
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $12,777
    Filer's total
    $122,725
  • Bradley Snow

    WEBMASTER

    Total calculated
    $142,228
    From this org
    $104,814
    From related orgs
    $0
    Other
    $37,414
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $104,814
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $37,414
    Filer's total
    $142,228

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

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

  • CALVARY CHAPEL SAVING GRACE

    $35,000

    SUPPORT ORGANIZATION

  • JC PREGNANCY CENTER

    $25,000

    SUPPORT ORGANIZATION

  • KINDRED COMMUNITY CHURCH

    $25,000

    SUPPORT ORGANIZATION

  • SPORTS FAN OUTREACH

    $20,000

    SUPPORT ORGANIZATION

  • APOLOGIA CHURCH

    $20,000

    SUPPORT ORGANIZATION

  • ONELIFE FOR LIFE

    $15,000

    SUPPORT ORGANIZATION

  • HOSANNA CHRISTIAN FELLOWSHIP

    $15,000

    SUPPORT ORGANIZATION

  • BLUE LETTER BIBLE

    $10,000

    SUPPORT ORGANIZATION

  • CREATION TODAY

    $10,000

    SUPPORT ORGANIZATION

  • GOSPEL PARTNERS MEDIA

    $10,000

    SUPPORT ORGANIZATION

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2022
Filed
8 November 2023
IRS schema version
2022v5.0
Source object
202313139349305906

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

The source document this was parsed from is served over the API, which is where bulk and document access live.