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Living Waters Publications

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Religion-Related, Spiritual Development / Religious Media, Communications Organizations (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2022 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$6.02M (2022)

Expenses
$5.09M (2022)

Total Assets
$8.23M (2022)

Total Liabilities
$407k (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,019,303
Expenses
$5,093,368
Net Income
$925,935
Net Assets
$7,819,718
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,650,325
77.3%
Program Services $41,400
0.7%
Investment Income $7,336
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$7,186
Net Inventory Sales $1,143,898
19.0%
Other Revenue $183,530
3.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,607,880
31.6%
Professional Fundraising Fees $0
Other Salaries and Wages $734,248
14.4%
Assets/Debt
Total Assets $8,226,698
Total Liabilities $406,980
Net Assets $7,819,718
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Raymond Comfort (Ceo) $160,605 $0 $0
Emeal Zwayne (President) $155,548 $0 $32,090
Daniel Comfort (Exec. Vp/Secretary) $143,558 $0 $25,359
Miguel Esparza (Vp Of Operations & Outreach) $141,862 $0 $29,194
Ronald Urzik Love (Cfo, Vp Of Finance & Admin) $139,909 $0 $22,930
Mark Spence (Sr. Vice President) $137,292 $0 $35,531
Oscar Navarro (Vp Of Ministry Advancement) $136,148 $0 $23,505
Edward Roman (Production Director) $124,558 $0 $34,838
Jose Guerrero (It Manager) $109,948 $0 $12,777
Bradley Snow (Webmaster) $104,814 $0 $37,414
Alan Ansdell (Board Member) $0 $0 $0
Pastor Bruce Garner (Board Member) $0 $0 $0
Alan Pearson (Board Member) $0 $0 $0
Frank Sutherlin (Board Member) $0 $0 $0
Michael Johnson (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,269,006
Expenses
$3,863,207
Net Income
$2,405,799
Net Assets
$6,893,783
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,764,712
76.0%
Program Services $601
0.0%
Investment Income $1,416
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$714
Net Inventory Sales $1,343,741
21.4%
Other Revenue $159,250
2.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $951,506
24.6%
Professional Fundraising Fees $0
Other Salaries and Wages $812,293
21.0%
Assets/Debt
Total Assets $7,167,074
Total Liabilities $273,291
Net Assets $6,893,783
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $144,825 $0 $0
Emeal Zwayne (President) $138,140 $0 $30,779
Daniel Comfort (Secretary & V.P) $137,017 $0 $23,852
Ronald Urzik Love (Cfo) $133,540 $0 $23,118
Mark Spence (Vice President) $125,969 $0 $30,352
Oscar Navarro (Vice President) $122,775 $0 $23,044
Miguel Esparza (Vice President) $122,505 $0 $28,059
Edward Roman (Production Directr) $113,112 $0 $32,525
Allen Atzbi (Vice President) $26,735 $0 $502
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0
Alan Pearson (Director) $0 $0 $0
Frank Sutherlin (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,625,688
Expenses
$3,393,220
Net Income
$1,232,468
Net Assets
$4,487,984
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,495,824
75.6%
Program Services $60,431
1.3%
Investment Income $4,285
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$629
Net Inventory Sales $935,942
20.2%
Other Revenue $129,835
2.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $910,347
26.8%
Professional Fundraising Fees $0
Other Salaries and Wages $909,829
26.8%
Assets/Debt
Total Assets $5,056,879
Total Liabilities $568,895
Net Assets $4,487,984
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $144,825 $0 $0
Emeal Zwayne (President) $138,140 $0 $28,703
Daniel Comfort (Secretary & V.P) $130,017 $0 $18,523
Ronald Urzik Love (Cfo) $126,540 $0 $21,184
Mark Spence (Vice President) $124,275 $0 $26,400
Oscar Navarro (Vice President) $123,275 $0 $21,788
Allen Atzbi (Vice President) $123,275 $0 $2,509
Edward Roman (Production Directr) $112,612 $0 $29,390
Miguel Esparza (Director Espanol) $104,225 $0 $26,029
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0
Alan Pearson (Director) $0 $0 $0
Frank Sutherlin (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,572,111
Expenses
$3,097,858
Net Income
$474,253
Net Assets
$3,255,516
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,634,427
73.7%
Program Services $49,019
1.4%
Investment Income $3,514
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$486
Net Inventory Sales $873,353
24.4%
Other Revenue $12,284
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $741,018
23.9%
Professional Fundraising Fees $0
Other Salaries and Wages $912,883
29.5%
Assets/Debt
Total Assets $3,366,119
Total Liabilities $110,603
Net Assets $3,255,516
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $138,000 $0 $0
Emeal Zwayne (President) $131,633 $0 $26,499
Ronald Urzik Love (Cfo) $121,442 $0 $19,321
Daniel Comfort (Secretary & V.P) $121,442 $0 $16,196
Mark Spence (Vice President) $117,000 $0 $24,277
Oscar Navarro (Vice President) $111,500 $0 $20,522
Edward Roman (Production Directr) $106,844 $0 $25,514
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,314,483
Expenses
$3,127,734
Net Income
$186,749
Net Assets
$2,781,263
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,415,656
72.9%
Program Services $48,594
1.5%
Investment Income $1,681
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $10,000
0.3%
Net Inventory Sales $835,411
25.2%
Other Revenue $3,141
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $669,373
21.4%
Professional Fundraising Fees $0
Other Salaries and Wages $999,950
32.0%
Assets/Debt
Total Assets $2,891,210
Total Liabilities $109,947
Net Assets $2,781,263
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $131,106 $0 $0
Emeal Zwayne (President) $130,006 $0 $21,662
Daniel Comfort (Secretary & V.P) $119,774 $0 $17,325
Ronald Urzik Love (Cfo) $118,088 $0 $17,078
Mark Spence (Vice President) $116,481 $0 $21,134
Edward Roman (Production Directr) $105,527 $0 $20,754
Oscar Navarro (Vice President) $53,917 $0 $4,830
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,571,713
Expenses
$3,413,862
Net Income
$157,851
Net Assets
$2,594,514
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,645,933
74.1%
Program Services $84,101
2.4%
Investment Income $2,116
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,499
Net Inventory Sales $834,198
23.4%
Other Revenue $6,864
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $719,241
21.1%
Professional Fundraising Fees $0
Other Salaries and Wages $1,052,085
30.8%
Assets/Debt
Total Assets $3,314,057
Total Liabilities $719,543
Net Assets $2,594,514
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $138,000 $0 $0
Emeal Zwayne (President) $131,633 $0 $17,773
Daniel Comfort (Secretary & V.P) $121,442 $0 $17,065
Ronald Urzik Love (Cfo) $119,665 $0 $18,803
Mark Spence (Vice President) $117,000 $0 $18,590
Edward Roman (Production Directr) $106,844 $0 $17,475
Oscar Navarro (Vice President) $91,500 $0 $17,053
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,936,843
Expenses
$3,257,106
Net Income
-$320,263
Net Assets
$2,436,663
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,840,338
62.7%
Program Services $0
Investment Income $3,631
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,080,442
36.8%
Other Revenue $12,432
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $726,529
22.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,034,151
31.8%
Assets/Debt
Total Assets $3,133,444
Total Liabilities $696,781
Net Assets $2,436,663
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (Ceo) $139,400 $0 $0
Emeal Zwayne (President) $132,633 $0 $16,669
Ronald Urzik Love (Cfo) $121,554 $0 $17,252
Daniel Comfort (Secretary & V.P) $121,442 $0 $15,821
Mark Spence (Vice President) $120,000 $0 $17,205
Edward Roman (Production Director) $106,844 $0 $16,965
Oscar Navarro (Vice President) $91,500 $0 $0
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0
David Ncneal (It Manager) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,386,025
Expenses
$3,234,429
Net Income
$151,596
Net Assets
$2,756,926
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,008,413
59.3%
Program Services $0
Investment Income $3,639
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,358,661
40.1%
Other Revenue $15,312
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $610,478
18.9%
Professional Fundraising Fees $0
Other Salaries and Wages $1,136,664
35.1%
Assets/Debt
Total Assets $3,445,004
Total Liabilities $688,078
Net Assets $2,756,926
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Ray Comfort (President/Ceo) $133,800 $0 $0
Emeal Zwayne (Executive V.P.) $126,436 $0 $16,120
Mark Spence (Vice President) $119,050 $0 $16,489
Ronald Urzik Love (Cfo) $116,731 $0 $15,667
Daniel Comfort (Secretary & V.P) $114,461 $0 $14,622
David Ncneal (It Manager) $107,016 $0 $15,819
Edward Roman (Production Director) $102,828 $0 $17,015
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,476,215
Expenses
$3,051,035
Net Income
$425,180
Net Assets
$2,605,330
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,000,882
57.6%
Program Services $0
Investment Income $3,239
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,301
0.0%
Net Inventory Sales $1,438,120
41.4%
Other Revenue $32,673
0.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $475,354
15.6%
Professional Fundraising Fees $0
Other Salaries and Wages $1,177,822
38.6%
Assets/Debt
Total Assets $3,310,268
Total Liabilities $704,938
Net Assets $2,605,330
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Emeal Zwayne (Executive V.P.) $129,018 $0 $16,816
Ray Comfort (President/Ceo) $128,200 $0 $0
Daniel Comfort (Secretary & V.P) $109,163 $0 $14,748
Ronald Urzik Love (Cfo) $108,972 $0 $15,499
Mark Spence (Dean Of School) $105,341 $0 $17,031
Edward Roman (Production Directr) $101,204 $0 $17,021
Dan Arnold (Director) $0 $0 $0
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0
Michael Johnson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,357,441
Expenses
$2,688,359
Net Income
$669,082
Net Assets
$2,180,150
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,620,595
48.3%
Program Services $0
Investment Income $1,494
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,711,815
51.0%
Other Revenue $23,537
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $432,179
16.1%
Professional Fundraising Fees $0
Other Salaries and Wages $1,098,458
40.9%
Assets/Debt
Total Assets $2,879,855
Total Liabilities $699,705
Net Assets $2,180,150
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Emeal Zwayne (Executive V.P.) $118,391 $0 $16,803
Ray Comfort (President/Ceo) $107,550 $0 $0
Mark Spence (Dean Of School) $105,819 $0 $16,919
Ronald Urzik Love (Cfo) $103,672 $0 $15,362
Daniel Comfort (Secretary & V.P) $102,566 $0 $14,664
Michael Johnson (Director) $0 $0 $0
Dan Arnold (Director) $0 $0 $0
Alan Ansdell (Director) $0 $0 $0
Pastor Bruce Garner (Director) $0 $0 $0
Tucker Schork (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,144,061
Expenses
$3,034,499
Net Income
$109,562
Net Assets
$1,511,068
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,515,929
48.2%
Program Services $67,840
2.2%
Investment Income $4,825
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,531,704
48.7%
Other Revenue $23,763
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $419,702
13.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,184,654
39.0%
Assets/Debt
Total Assets $2,362,800
Total Liabilities $851,732
Net Assets $1,511,068

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,112,224
Expenses
$3,390,970
Net Income
-$278,746
Net Assets
$1,401,506
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,548,572
49.8%
Program Services $94,277
3.0%
Investment Income $2,458
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,455,853
46.8%
Other Revenue $11,064
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $427,217
12.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $2,280,886
Total Liabilities $879,380
Net Assets $1,401,506

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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