LIVING WATERS PUBLICATIONS

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

Address and contacts

Address (IRS master file)

9818 ARKANSAS ST, BELLFLOWER, CA 90706-5914

In care of

% RON LOVE

Principal officer (990 for 2024)

RON LOVE, 9818 ARKANSAS STREET, BELLFLOWER, CA 90706

Signed the 990

RON LOVE, CFO

Phone

(562) 207-9300

Website

WWW.LIVINGWATERS.COM

Return prepared by

BPM LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 27-0094016 or by the name LIVING WATERS PUBLICATIONS.

Attorney General, Registry of Charities and Fundraisers

Registration status and filed reports (CT-TR-1, RRF-1)

Secretary of State, bizfile Online

Corporation status, entity number, agent for service

Franchise Tax Board

Entity status letter (state tax exemption, good standing)

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 accomplishments

• THE WAY OF THE MASTER TELEVISION SERIES (PROGRAM EXPENDITURES - $579,084.42)THE WAY OF THE MASTER TELEVISION PROGRAM, PRODUCES 13 HIGH-QUALITY EPISODES PER SEASON, WHICH WE DISTRIBUTE 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 2024 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 IS NOW BEING CARRIED ON OUR LIVINGWATERS.TV PLATFORM IN 2024. PRE-PRODUCTION AND FILMING FOR SEASON 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 $579,084 · revenue $51,455
• STREET EVANGELISM (PROGRAM EXPENDITURES - $571,484.40)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, 2024, 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 2024, ONE SUCH LARGE SCALE EVENT PROVIDED CUSTOMIZED RESOURCES TO BE GIVEN AWAY LEADING UP TO AND DURING THE OLYMPIC SUMMER GAMES IN PARIS FRANCE. DURING THIS OUTREACH, MILLIONS OF FREE RESOURCES WERE PROVIDED TO CHRISTIANS IN THE U.S., THE U.K., EUROPE, AUSTRALIA AND NEW ZEALAND.
  Expenses $571,484
• WEB / YOUTUBE (PROGRAM EXPENDITURES - $479,609.96)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 $479,610
• BENEVOLENCE (PROGRAM EXPENDITURES - $0.00)THIS SIMPLE PROGRAM SEEKS TO MEET URGENT, CRITICAL NEEDS OF INDIVIDUALS AND FAMILIES MADE KNOW TO THE ORGANIZATION. ASSISTANCE CAN BE IN THE FORM OF LIMITED FINANCIAL HELP, SUCH AS THE PAYING OF A UTILITY BILL, OR IN PROVIDING CONNECTION TO OTHER ORGANIZATIONS THAT MIGHT BE ABLE TO OFFER ASSISTANCE BY MEANS BEYOND THE SCOPE OF OUR ORGANIZATION. EACH REQUEST FOR ASSISTANCE IS EVALUATED BY THE MANAGEMENT OF THE ORGANIZATION TO DETERMINE WHETHER OR NOT THE REQUEST FALLS WITHIN OUR SCOPE TO ADDRESS, AS WELL AS BY DETERMINING THE BEST SHORT-TERM AND LONG-TERM SOLUTION ALTERNATIVES. THIS PROGRAM SAW NO ACTIVITY IN 2024.
• LIVING WATERS ESPANOL FORMERLY SPANISH LANGUAGE OUTREACH (PROGRAM EXPENDITURES - $209,385.09)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. WE ALSO PROVIDED CONFERENCE SPEAKERS THROUGHOUT THE YEAR IN MEXICO AND VARIOUS COUNTRIES IN LATIN AMERICA.
  Expenses $209,385 · grants $25,685
• INT'L MISSIONS PROJECT (PROGRAM EXPENDITURES - $61,469.69)THIS PROGRAM SERVES VARIOUS VOLUNTEER REPRESENTATIVES IN EUROPE, ASIA, COLUMBIA, AND AUSTRALIA. 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, 2024, WE CONTINUED TO HELP OUR PARTNERS IN THESE REGIONS BUILD UP THEIR LOCAL PRESENCE AND PROVIDE NEW RESOURCES. ADDITIONALLY, WE PROVIDED LIMITED MONETARY SUPPORT OR PHYSICAL INVENTORY CREDIT SUPPORT IN ORDER TO HELP FULFILL OUR EVANGELISTIC MISSION IN THOSE REGIONS OF THE WORLD.
  Expenses $61,470 · grants $33,720
• CONFERENCES/SPEAKING ENGAGEMENTS (PROGRAM EXPENDITURES - $174,384.17)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, 2024, OUR SPEAKERS WERE ABLE TO ENGAGE IN 17 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 TWO INTERNATIONAL CONFERENCES IN FRANCE AND CANADA. SPEAKERS ALSO PARTICIPATED AS REMOTE ONLINE SPEAKERS FOR CONFERENCES IN IRELAND AND NEW ZEALAND.
  Expenses $174,384 · grants $1,500 · revenue $43,535
• OUTREACH (SCHOOL OF BIBLICAL EVANGELISM/LIVINGWATERS.TV FORMERLY LW EQUIP) (PROGRAM EXPENDITURES - $368,228.45)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.LIVINGWATERS.TV (FORMERLY LW EQUIP) IS A STREAMING SERVICE CHANNEL WHICH WAS LAUNCHED IN FALL 2024. THE BASIC FORMAT OF LIVING WATERS TV CONSISTS 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 IS ORGANIZED BY CATEGORIES AND SPEAKERS AND OFFERS FREE CONTENT AND PAID SUBSCRIPTION OPTIONS TO OUR SUPPORTERS.
  Expenses $368,229
• AMBASSADORS' ACADEMY (PROGRAM EXPENDITURES - $201,434.34THIS 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, 2024, WE CONTINUED OUR IN-PERSON ACADEMY TRAINING PROGRAM IN JUNE.
  Expenses $201,434 · grants $26,055
• WAY OF THE MASTER PODCAST OUTREACH (PROGRAM EXPENDITURES - $370,166.47)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 $370,166
• HEART CHANGER PROJECTS (PROGRAM EXPENDITURES - $22,945.68)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, 2024, NO NEW FILM WAS RELEASED. ALL FILMS ARE NOW FREELY AVAILABLE ON YOUTUBE.
  Expenses $22,946
• OTHER DONATIONS AND GRANTS (PROGRAM EXPENDITURES - $188,186.87)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 $188,187 · grants $188,187

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

27-0094016

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Publicly supported organization (509(a)(2))

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

2005

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Religion-related (X80)

Assets (IRS master file)

$7,758,234

Income (IRS master file)

$7,957,528

Filing history

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-0094016).

Questions about LIVING WATERS PUBLICATIONS

What is the EIN of LIVING WATERS PUBLICATIONS?

The employer identification number (EIN) of LIVING WATERS PUBLICATIONS is 27-0094016.

Is LIVING WATERS PUBLICATIONS tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.

Are donations to LIVING WATERS PUBLICATIONS tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does LIVING WATERS PUBLICATIONS file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of LIVING WATERS PUBLICATIONS due?

The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.

When did LIVING WATERS PUBLICATIONS last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2024.

Who is the principal officer of LIVING WATERS PUBLICATIONS?

The 990 for the year ended December 31, 2024 names RON LOVE.

Who are the officers and directors of LIVING WATERS PUBLICATIONS?

The 990 for the year ended December 31, 2024 lists 14 people; 10 received compensation from the organization, the highest $195,227 (EMEAL ZWAYNE, PRESIDENT).

How much revenue does LIVING WATERS PUBLICATIONS have?

On its 990 for the year ended December 31, 2024 it reported revenue of $6,183,897, expenses of $6,262,288 and total assets of $7,758,234 at year end.

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