LIVING WATERS PUBLICATIONS

EIN: 270094016 501(c)(3) Religion

BELLFLOWER, CA

Total Revenue
$6,169,240
Total Expenses
$6,514,554
Total Assets
$7,837,689
Net Assets
$7,474,404
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2004
Legal Domicile
CA
Principal Officer
RON LOVE
Phone
5622079300
Tax Period
2023-01-01 to 2023-12-31

LIVING WATERS PUBLICATIONS, founded in 2004, is a community nonprofit in the Religion sector that reported $6.2M in total revenue in fiscal year 2023.

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.

Program Service Accomplishments

Program 1
Expenses: $1,448,596

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...

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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.

Program 2
Expenses: $702,168

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...

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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.

Program 3
Expenses: $353,082

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...

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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.

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Trantor Score

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,771,060
Program Service Revenue $55,725
Investment Income $41,741
Other Revenue $1,300,714
TOTAL REVENUE $6,169,240

Expense Breakdown

Grants Paid $357,114
Salaries & Benefits $3,015,000
Fundraising Expenses $537,595
Program Expenses $3,958,834
Other Expenses $3,142,440
TOTAL EXPENSES $6,514,554

Year-over-Year Comparison

2023 2022 Change
Revenue $6,169,240 $6,019,303 +0.0%
Expenses $6,514,554 $5,093,368 +0.3%
Net Income $-345,314 $925,935 -1.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
8
Independent Members
5
Employees
25
Volunteers
5

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$1,299,067
Total Directors
8
$566,412
Key Employees
3
$480,214
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RAYMOND COMFORT CEO 44.00
Officer Director
$176,228 $0 $176,228
EMEAL ZWAYNE PRESIDENT 44.00
Officer Director
$174,479 $31,152 $205,631
DANIEL COMFORT EXEC. VP/SECRETARY 44.00
Officer Director
$158,015 $26,538 $184,553
ALAN ANSDELL BOARD MEMBER 0.00
Director
$0 $0 $0
PASTOR BRUCE GARNER BOARD MEMBER 0.00
Director
$0 $0 $0
ALAN PEARSON BOARD MEMBER 0.00
Director
$0 $0 $0
FRANK SUTHERLIN BOARD MEMBER 0.00
Director
$0 $0 $0
MICHAEL JOHNSON BOARD MEMBER 0.00
Director
$0 $0 $0
RONALD URZIK LOVE CFO, VP OF FINANCE & ADMIN 44.00
Officer
$153,512 $21,616 $175,128
MARK SPENCE SR. VICE PRESIDENT 44.00
Officer
$156,929 $39,767 $196,696
OSCAR NAVARRO VP OF MINISTRY ADVANCEMENT 44.00
Officer
$155,588 $24,473 $180,061
MIGUEL ESPARZA VP OF OPERATIONS & OUTREAC 44.00
Officer
$149,756 $31,014 $180,770
EDWARD ROMAN PRODUCTION DIRECTOR 44.00
Key Emp
$140,382 $36,951 $177,333
DAVE MCNEAL IT MANAGER 44.00
Key Emp
$119,896 $28,013 $147,909
BRADLEY SNOW WEBMASTER 44.00
Key Emp
$112,231 $42,741 $154,972
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $6,169,240 $6,514,554 $7,837,689 $-345,314
2022 $6,019,303 $5,093,368 $8,226,698 $925,935
2021 $6,269,006 $3,863,207 $7,167,074 $2,405,799
2020 $4,625,688 $3,393,220 $5,056,879 $1,232,468
2019 $3,572,111 $3,097,858 $3,366,119 $474,253
2018 $3,314,483 $3,127,734 $2,891,210 $186,749
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