LIVING WATERS PUBLICATIONS (EIN 270094016) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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

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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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$1,299,067

Total Directors

$566,412

Key Employees

$480,214

Highest Compensated

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

LIVING WATERS PUBLICATIONS