Form 990, Part III, Line 4d: Other Program Services Description |
OTHER PROGRAM SERVICES 4: Web / YouTube (Program Expenditures - $341,787.33)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 2021, we secured the following results: 158 new videos were uploaded to our channel. Total Content Views in 2021 37,829,505, and gained 179,473 new YouTube Channel subscribers for a cumulative subscriber total of 947,400. Cumlative content views since channel inception stands at 191,407,607. Our top 5 videos viewed in 2021 were: 1. He Didnt Care About God (1,537,575 views), 2. Watch Demons Try HARD to Stop the Gospel (882,041 views), 3. Do THIS and You're Messing with Demons (737,702 views), 4. Creationist Stumps Evolutionary Professor with ONE Question! (693,490 views), and 5. He was ok until I mentioned Jesus (641,712 views). OTHER PROGRAM SERVICES 5: Conferences/Speaking Engagements (Program Expenditures - $120,948.45)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 2021, similar to 2020, due to the constraints of the world-wide pandemic, our speakers were only able to engage in 8 in-person events nationwide. These were located in San Antonio, TX, Morning Sun, IA, Reseda, CA, Cortez and Colorado Springs, CO, Atlanta, GA, Gilbertsville, PA, and Cincinnati, KY. Our Founder and CEO, Ray Comfort, was also pleased to have prepared for 8 digital conferences of 2021 via Zoom. We look forward to preparing for more in-person speaking events and conferences in 2022. OTHER PROGRAM SERVICES 6: Outreach (School of Biblical Evangelism/LW Equip) (Program Expenditures - $380,761.21)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 2021, 961 students have been added to the enrolled/completed rolls of the program for the year. The total number of students since inception is approximately 23,182 enrolled/completed. Due to staffing changes, problems developing the platform, and the need to prioritize other ministry projects, Living Waters Equips release date has been pushed into 2023. The basic content format within the LWE website remains to be almost completely video driven, and will consist of topical apologetic content interviews with many well-known, knowledgeable Christian speakers and teachers. Content will be separated into single-serving video bites, and made available to supporters via subscription or direct purchase. Many videos will be created specifically for free access. Outreach designing and website work began in 2018, and interview filming and content creation and editing continued throughout 2019, resulting in a large amount of video resources to be held in reserve as the launch scope is decided upon. Since this is to be a major new initiative within Living Waters, it has been decided to take additional time to make sure it is complete and fully ready for a planned launch date. Due to the pandemic, work on the platform and the filming of additional content was severely hampered. However, work on editing and transcription continued throughout 2021 and into 2022 as restrictions were lifted. OTHER PROGRAM SERVICES 7: Int'l Missions Project (Program Expenditures - $58,705.92)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 2021, we continued to help our UK, Asia, So. Africa, 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. OTHER PROGRAM SERVICES 8: 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 2021. OTHER PROGRAM SERVICES 9: The Way of the Master Television Series (Program Expenditures - $397,849.04)In July 2019, the Way of the Master Television program switched to its present daily talk show format, instead of its previous 13 episode per season format, and the hosts are Ray Comfort, Emeal Zwayne, and Mark Spence. The new show features more of a round-table discussion format, filled with topical video content and special guests. In 2021, we produced 30 episodes with the indoor in-studio format, which aired on television networks such as NRB TV, Day Star, Miracle Channel, Inspiration TV, and PureFlix for 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 is continuing with its 2018 decision 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. OTHER PROGRAM SERVICES 10: Other Donations and Grants (Program Expenditures - $66,956.00)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. OTHER PROGRAM SERVICES 11: Ambassadors' Academy (Program Expenditures - $618.52)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 1300 people have received training.Due to the Covid-19 pandemic, Living Waters was forced to cancel the academies planned for the year. We will continue to hold off planning subsequent academies until we are certain that it is safe to resume such multi-day, in-person training events. At present, we are planning an Academy for August 2022. OTHER PROGRAM SERVICES 12: Other Small Film Projects (Program Expenditures - $16,260.94)By the end of 2021, it was determined that most of the films produced under this outreach were now being placed directly on YouTube, and forgoing a digital media release. Views data for these films will now be represented under our Web/YouTube outreach, and all remaining costs will also be tracked under that same outrea |
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et |
LIVING WATERS PUBLICATIONS COMPENSATION PAID TO RELATED OFFICERS, DIRECTORS OR KEY EMPLOYEES Name Relationship Comfort, Raymond Family Zwayne, Emeal Family Comfort, Daniel Family Comfort, Susan Family Comfort, Jacob Family Comfort, Robert Family |
Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address |
ALAN ANSDELL, DIRECTOR 1238 S. BEACH BLVD., ANAHEIM, CA 90804BRUCE GARNER, DIRECTOR 7661 WARNER AVE., HUNTINGTON BEACH, CA 92647MICHAEL JOHNSON, DIRECTOR 2250 HOSPITAL DR. #248, BOSSIER CITY, LA 71111ALAN PEARSON, DIRECTOR 1615 ASHLAND BLUFF WAY, RENO, NV 89523FRANK SUTHERLIN, DIRECTOR 8182 REDFORD LANE, LA PALMA, CA 90623 |
Form 990, Part VI, Line 11b: Form 990 Review Process |
COPIES OF FORM 990 ARE SUBMITTED TO THE IN-HOUSE BOARD FOR APPROVAL PRIOR TO FILING. APPROVAL FROM THE FULL BOARD PRIOR TO FILING IS OBTAINED WHEN POSSIBLE. |
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
ORGINIZATION REQUIRES RECEIPT OF ANNUAL STATEMENTS. |
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
COMPARABLE SALARIES AT SIMILAR ORGANIZATIONS. CURRENT MARKET STATE CONSIDERED. |
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
FULL DISCLOSURE UPON REQUEST. |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
AUTO/TRANSPORTATION EXPENSE: Column (A) - Total = $6265; Column (B) - Program Services = $3257; Column (C) - Management & General = $766; Column (D) - Fundraising = $2242 |
Form 990, Part IX, Line 24e: Other Expenses |
BANK CHARGE: Column (A) - Total = $5494; Column (B) - Program Services = $0; Column (C) - Management & General = $5494; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
BENEFITS ADMINISTRATION: Column (A) - Total = $3399; Column (B) - Program Services = $766; Column (C) - Management & General = $2315; Column (D) - Fundraising = $318 |
Form 990, Part IX, Line 24e: Other Expenses |
BROADCAST/ONLINE FEES: Column (A) - Total = $549; Column (B) - Program Services = $0; Column (C) - Management & General = $549; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
BUSINESS MEETING: Column (A) - Total = $12524; Column (B) - Program Services = $7528; Column (C) - Management & General = $2331; Column (D) - Fundraising = $2665 |
Form 990, Part IX, Line 24e: Other Expenses |
DESIGN: Column (A) - Total = $23651; Column (B) - Program Services = $657; Column (C) - Management & General = $22992; Column (D) - Fundraising = $2 |
Form 990, Part IX, Line 24e: Other Expenses |
DUES & SUBSCRIPTIONS: Column (A) - Total = $37520; Column (B) - Program Services = $16024; Column (C) - Management & General = $14318; Column (D) - Fundraising = $7178 |
Form 990, Part IX, Line 24e: Other Expenses |
EDUCATION/TRAINING: Column (A) - Total = $3504; Column (B) - Program Services = $894; Column (C) - Management & General = $2293; Column (D) - Fundraising = $317 |
Form 990, Part IX, Line 24e: Other Expenses |
EQUIPMENT RENT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
FACILITIES EXP: Column (A) - Total = $2090; Column (B) - Program Services = $-1900; Column (C) - Management & General = $3990; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
FILING FEES: Column (A) - Total = $6408; Column (B) - Program Services = $0; Column (C) - Management & General = $175; Column (D) - Fundraising = $6233 |
Form 990, Part IX, Line 24e: Other Expenses |
FILM PRODUCTION SET OPS & CREW: Column (A) - Total = $135; Column (B) - Program Services = $135; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
HONORARIUMS: Column (A) - Total = $6000; Column (B) - Program Services = $3500; Column (C) - Management & General = $2500; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
LICENSE FEES: Column (A) - Total = $11600; Column (B) - Program Services = $10455; Column (C) - Management & General = $1145; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
MISSION SUPPORT: Column (A) - Total = $5000; Column (B) - Program Services = $0; Column (C) - Management & General = $5000; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
NEWSLETTER: Column (A) - Total = $12276; Column (B) - Program Services = $0; Column (C) - Management & General = $12276; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
OFFICE EQUIP/FURN NC: Column (A) - Total = $32176; Column (B) - Program Services = $3337; Column (C) - Management & General = $27794; Column (D) - Fundraising = $1045 |
Form 990, Part IX, Line 24e: Other Expenses |
PAYROLL PROCESSING: Column (A) - Total = $3694; Column (B) - Program Services = $0; Column (C) - Management & General = $3694; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
PENNY ROUNDING: Column (A) - Total = $-2; Column (B) - Program Services = $0; Column (C) - Management & General = $-2; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
PERIODICALS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
PHOTOGRAPHY & FILMING: Column (A) - Total = $2700; Column (B) - Program Services = $0; Column (C) - Management & General = $2700; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
Postage and Shipping: Column (A) - Total = $29000; Column (B) - Program Services = $204; Column (C) - Management & General = $3524; Column (D) - Fundraising = $25272 |
Form 990, Part IX, Line 24e: Other Expenses |
Printing and Publications: Column (A) - Total = $4916; Column (B) - Program Services = $80; Column (C) - Management & General = $3250; Column (D) - Fundraising = $1586 |
Form 990, Part IX, Line 24e: Other Expenses |
PRODUCT SAMPLES: Column (A) - Total = $1142; Column (B) - Program Services = $0; Column (C) - Management & General = $1142; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
PROPERTY TAX: Column (A) - Total = $7257; Column (B) - Program Services = $0; Column (C) - Management & General = $7257; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
RENT - STORAGE: Column (A) - Total = $7500; Column (B) - Program Services = $0; Column (C) - Management & General = $7500; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
RESOURCE TRANSLATION: Column (A) - Total = $5040; Column (B) - Program Services = $5040; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
ROYALTY/LICENSING FEES: Column (A) - Total = $-10; Column (B) - Program Services = $0; Column (C) - Management & General = $-10; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
SECURITY: Column (A) - Total = $516; Column (B) - Program Services = $0; Column (C) - Management & General = $516; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
SUPPLIES: Column (A) - Total = $7685; Column (B) - Program Services = $1509; Column (C) - Management & General = $5351; Column (D) - Fundraising = $825 |
Form 990, Part IX, Line 24e: Other Expenses |
SUPPLIES-SHIPPING: Column (A) - Total = $38046; Column (B) - Program Services = $0; Column (C) - Management & General = $38046; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
TAX - 990T: Column (A) - Total = $31700; Column (B) - Program Services = $31700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
TAX - STATE: Column (A) - Total = $28797; Column (B) - Program Services = $14450; Column (C) - Management & General = $14347; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
TELEPHONE: Column (A) - Total = $31237; Column (B) - Program Services = $1409; Column (C) - Management & General = $29162; Column (D) - Fundraising = $666 |
Form 990, Part IX, Line 24e: Other Expenses |
TEMPORARY HELP: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
UTILITIES: Column (A) - Total = $24999; Column (B) - Program Services = $0; Column (C) - Management & General = $24999; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
VIDEO EDITING: Column (A) - Total = $49754; Column (B) - Program Services = $48734; Column (C) - Management & General = $1020; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
VIDEOGRAPHY: Column (A) - Total = $45525; Column (B) - Program Services = $44140; Column (C) - Management & General = $1385; Column (D) - Fundraising = $0 |
Form 990, Part IX, Line 24e: Other Expenses |
WEBSITE SERVICE: Column (A) - Total = $22903; Column (B) - Program Services = $210; Column (C) - Management & General = $22678; Column (D) - Fundraising = $15 |
Form 990, Part IX, Line 24e: Other Expenses |
WORKER'S COMP INSURANCE: Column (A) - Total = $36574; Column (B) - Program Services = $10611; Column (C) - Management & General = $21204; Column (D) - Fundraising = $4759 |