2024-08-13T09:07:04-05:00 2023-09-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-10-01 582181292 TOUCHING LIVES INC TOUC 7709820168 1800 SATELLITE BOULEVARD DULUTH GA 30097 DR JAMES MERRITT CEO 7709820168 2024-08-12 1 0 TIFFANY T ORR CPA P01559485 7703948000 2024-08-12 2022 2024-08-08 14:25:15Z DR JAMES MERRITT 1800 SATELLITE BOULEVARD DULUTH GA 30097 2286307 0 X WWW.TOUCHINGLIVES.ORG X 1993 GA TO TOUCH THE LIVES OF THE LOST AND TO ENRICH THE FAITH OF THE FOUND. 9 8 2 10 0 0 2386331 2144747 153110 67548 126 43446 0 14263 2539567 2270004 0 0 0 0 223895 96847 0 0 129035 2154231 2178864 2378126 2275711 161441 -5707 1628029 1649737 85230 71941 1542799 1577796 TO TOUCH THE LIVES OF THE LOST AND TO ENRICH THE FAITH OF THE FOUND. 0 0 1841665 81811 TOUCHING LIVES EXISTS TO TOUCH THE LIVES OF THE LOST AND ENRICH THE FAITH OF THE FOUND BY PRODUCING AND DISTRIBUTING BIBLICAL TEACHING. MATERIAL INCLUDES DAILY DEVOTIONS, TELEVISION PROGRAMS, PODCAST, SERMON NOTES, BOOKS, LIVE EVENTS AND MONTHLY TEACHING LETTERS. ALL OF THIS MATERIAL IS BASED ON THE BIBLE AND DESIGNED TO HELP PEOPLE SEE THE REALITY OF THE RESURRECTION OF JESUS AND UNDERTAND THE POSITIVE IMPACT THAT JESUS CAN HAVE ON THEIR LIFE. 1841665 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 9 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA HI MD MN NH TN VA WI WV SC X X X MITCHELL CROWE 7709820168 1800 SATELLITE BOULEVARD DULUTH GA 30097 DR JAMES MERRITT CEO 1.00 X X 0 0 0 CHRIS FRUITTICHER DIRECTOR 1.00 X 0 0 0 ROGER GREEN SECRETARY 1.00 X X 0 0 0 CHARLES HYATT DIRECTOR 1.00 X 0 0 0 GEORGE ATWOOD DIRECTOR 1.00 X 0 0 0 BILL LUALLEN DIRECTOR 1.00 X 0 0 0 NICOLE YOST DIRECTOR 1.00 X 0 0 0 STACY CARTER DIRECTOR 1.00 X 0 0 0 PAM LEDDY DIRECTOR 1.00 X 0 0 0 BRADLEY BROWN COO 40.00 X 93843 0 3149 MITCHELL CROWE TREASURER & CFO 1.00 X 0 0 0 93843 0 3149 0 0 0 0 THE AMPERSAND COMPANY LLC 9876 MAIN ST SUITE 110 WOODSTOCK GA 30188 PUBLIC RELATIONS AND COMMUNICATIONS SERV 416140 JAMES MERRITT MINISTRIES LLC 4803 ODELL DRIVE GAINESVILLE GA 30504 PUBLIC RELATIONS AND COMMUNICATIONS SERV 133777 LIBERTAS WORKING GROUP LLC PO BOX 30290 NEW YORK NY 10011 PUBLIC RELATIONS AND COMMUNICATIONS SERV 127840 3 2144747 13116 2144747 CONFERENCE INCOME 900099 67548 67548 67548 37135 37135 21808 15497 6311 6311 6311 13037 806 12231 12231 AFFILIATE INCOME 900099 2032 2032 2032 2270004 81811 0 43446 X 46468 23406 20074 2988 18427 9282 7960 1185 5412 2726 2338 348 22199 11181 9590 1428 4341 2187 1875 279 6000 6000 21996 21996 690548 491719 137577 61252 146796 146796 99431 67090 24840 7501 15674 15674 6280 3642 2638 29845 22384 7461 139865 139865 7670 5198 2354 118 29662 29662 AIRTIME 799279 759315 39964 PRODUCTION 139719 125747 13972 BANK FEES 28311 28311 ANSWERING SERVICE 12953 12953 4835 2500 2335 2275711 1841665 305011 129035 1427789 162315 5432 124721 81547 303053 294982 13560 8071 61959 1392372 1628029 1649737 24912 36289 48274 35652 12044 85230 71941 X 1542799 1577796 1542799 1577796 1628029 1649737 -5707 102663 -61959 0 X 0 1 X 1 0 X 2214352 2307184 2730122 2386331 2144748 11782737 2214352 2307184 2730122 2386331 2144748 11782737 11782737 964 964 11783701 543074 0.99990 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 303053 294982 8071 8071 X 2397473 102663 24000 806 127469 2270004 0 2270004 2300517 24000 806 24806 2275711 0 2275711 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE MINISTRY IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE MINISTRY HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2023. THE MINISTRY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF SEPTEMBER 30, 2023 AND 2022, THE MINISTRY HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD THE AMPERSAND COMPANY LLC OWNED BY CFO 416140 SERVICES 0 JAMES MERRITT MINISTRIES LLC OWNED BY CEO 135010 SPEAKING SERVICES 0 JONATHAN MERRITT SON OF CEO 12200 EDITORIAL AND SERMON PREPARATION SUPPORT 0 LIBERTAS WORKING GROUP OWNED BY SON OF CEO 127840 COMMUNICATIONS CONSULTING 0 SCHEDULE L, PART V - ADDITIONAL INFORMATION IN THE FALL OF 2020, TOUCHING LIVES INITIATED A PLAN TO OUTSOURCE CERTAIN FUNCTIONS TO THE AMPERSAND COMPANY, LLC WHICH IS OWNED BY A FORMER EMPLOYEE AND CURRENT TREASURER. AMPERSAND AGREED TO PROVIDE SERVICES TO TOUCHING LIVES UNDER A SERVICE AGREEMENT THAT ALLOWS FOR PRE-DETERMINED FEES FOR SERVICES INCLUDING SERVING AS TREASURER, FINANCE, ACCOUNTING, OPERATIONAL SUPPORT, PARTNER COMMUNICATION, CUSTOMER SERVICE, PROJECT MANAGEMENT, COPYWRITING, GRAPHIC DESIGN, VIDEO EDITING, AND VIDEO DISTRIBUTION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C STRICT POLICY IMPLIMENTED TO AVOID CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL BY INDEPENDENT PERSONS. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 491,719. MANAGEMENT AND GENERAL EXPENSES 137,577. FUNDRAISING EXPENSES 61,252. TOTAL EXPENSES 690,548.