LIVING STREAM: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LIVING STREAM (EIN 23-7031637)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-12
- IRS object ID
- 202013179349302966
- Schema version
- 2019v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-12T10:31:21-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 222027092 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 SPECTRUM CENTER DRIVE STE 1000 | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237031637 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING STREAM | BusinessNameLine1Txt |
| Business Name Line2 | (DBA LIVING STREAM MINISTRY) | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 7142366001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2431 W LA PALMA AVENUE | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CURT KENNARD | PersonNm |
| Person Title | ASSISTANT TREASURER | PersonTitleTxt |
| Phone | 7142366001 | PhoneNum |
| Signature | 2020-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TASHA OTSUJI | PreparerPersonNm |
| PTIN | P00846495 | PTIN |
| Phone | 9492612808 | PhoneNum |
| Preparation | 2020-11-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 40.121.10.229 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-10 | IPDt |
| IP Tm | 14:16:30 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 9EC0585653D629E5F2835D708D7B92D3AFC63FF9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 28135C92087E6C7CF860DE6B1D15A81E059F05D8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BENSON PHILLIPS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2431 W LA PALMA AVENUE | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $32,284,123 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LSM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, AND TRAINING CONFERENCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 136 | TotalEmployeeCnt |
| Total Volunteers | 1320 | TotalVolunteersCnt |
| Total Gross UBI | $222,549 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,967,674 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,594,019 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,101,553 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,060,959 | CYProgramServiceRevenueAmt |
| PY Investment Income | $112,635 | PYInvestmentIncomeAmt |
| CY Investment Income | $210,735 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,294,265 | PYOtherRevenueAmt |
| CY Other Revenue | $7,438,023 | CYOtherRevenueAmt |
| PY Total Revenue | $21,476,127 | PYTotalRevenueAmt |
| CY Total Revenue | $16,303,736 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,650,303 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,319,004 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,814,500 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,946,336 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,093,875 | PYOtherExpensesAmt |
| CY Other Expenses | $6,596,139 | CYOtherExpensesAmt |
| PY Total Expenses | $16,558,678 | PYTotalExpensesAmt |
| CY Total Expenses | $13,861,479 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,917,449 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,442,257 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $100,710,610 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,486,934 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,966,877 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,128,346 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $98,743,733 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $101,358,588 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE THE ENLIGHTENMENT AND REVELATION REGARDING THE BIBLE AS INTERPRETED BY THE TEACHINGS OF WATCHMAN NEE AND WITNESS LEE, AND TO PREPARE, SELECT AND DISTRIBUTE INFORMATION OF ALL KINDS WHICH MAY BE USEFUL FOR THE GROWTH OF SPIRITIAL LIFE AMONG CHRISTIANS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,619,283 | ExpenseAmt |
| Revenue | $3,408,535 | RevenueAmt |
| Desc | LIVING STREAM MINISTRY PROVIDES VIDEO, AUDIO, ELECTRONIC AND PRINTED RELIGIOUS MATERIALS, TRANSLATED INTO MULTIPLE LANGUAGES, WHICH IT DISTRIBUTES THROUGH CHURCHES, BOOKSTORES AND ON THE INTERNET. APPROXIMATELY 36,000 PERSONS WERE ASSISTED IN 2019 THROUGH ALL PROGRAM SERVICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,995,570 | ExpenseAmt |
| Revenue | $6,184,174 | RevenueAmt |
| Desc | CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,176,757 | ExpenseAmt |
| Grant | $837,041 | GrantAmt |
| Desc | FUNDED THE TRANSLATION AND PRINTING OF OUR MATERIALS AND DISTRIBUTED PRINTED MATERIALS IN COUNTRIES THAT CANNOT AFFORD TO PURCHASE OR DO NOT HAVE SUFFICIENT MARKETS TO MAKE THEM AVAILABLE TO THE PUBLIC. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc | GrantGrantAmt |
|---|---|---|
| $154,239 | DEVELOPED MINISTRY MESSAGES TO BE BROADCAST ON THE RADIO IN ENGLISH AND SPANISH. | |
| $481,963 | DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. | $481,963 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $636,202 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $481,963 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $11,427,812 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 76 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 136 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICE FITE ACCOUNTING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7142366001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2431 W LA PALMA AVENUE | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| BENSON PHILLIPS | |||||||
| PRESIDENT | 30.00 | Yes (X) | Yes (X) | $57,181 | $0 | $0 | |
| ANDREW YU | |||||||
| SECRETARY AND VP | 40.00 | Yes (X) | Yes (X) | $34,899 | $0 | $0 | |
| RAYMOND GRAVER | |||||||
| TREASURER | 30.00 | Yes (X) | Yes (X) | $40,914 | $0 | $0 | |
| YORKE WARDEN | |||||||
| ASSISTANT SECRETARY | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CURT KENNARD | |||||||
| ASSISTANT TREASURER | 40.00 | Yes (X) | Yes (X) | $79,837 | $0 | $10,886 | |
| KERRY ROBICHAUX | |||||||
| DIRECTOR | 40.00 | Yes (X) | $88,430 | $0 | $0 | ||
| RON KANGAS | |||||||
| DIRECTOR | 40.00 | Yes (X) | $104,858 | $0 | $0 | ||
| ED MARKS | |||||||
| DIRECTOR | 40.00 | Yes (X) | $104,979 | $0 | $0 | ||
| BRYAN KARR | |||||||
| DIRECTOR | 40.00 | Yes (X) | $55,620 | $0 | $0 | ||
| DAVID KOO | |||||||
| DIRECTOR | 25.00 | Yes (X) | $25,871 | $0 | $10,886 | ||
| GEORGE DANKER | |||||||
| DIRECTOR | 12.00 | Yes (X) | $29,783 | $0 | $0 | ||
| DENNIS HIGASHI | |||||||
| DIRECTOR | 40.00 | Yes (X) | $75,445 | $0 | $8,164 | ||
| RICHARD SCATTERDAY | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES MILLER THRU 93019 | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE DAVIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $1,188 | $0 | $0 | ||
| SAMUEL LEE | |||||||
| PRINTING MANAGER | 50.00 | $111,494 | $0 | $16,328 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $810,499 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,264 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ESPLANADE BUILDERS INC | |||||
| 23820 HAWTHORNE BLVD STE 100 | TORRANCE | CA | 90505 | GENERAL CONTRACTOR - BUILDING CONSTRUCTI | $1,124,314 |
| KAISER FOUNDATION | |||||
| FILE 54803 | LOS ANGELES | CA | 90074 | HEALTHCARE SERVICES | $794,457 |
| AECERO | |||||
| 2463 W LA PALMA AVE | ANAHEIM | CA | 92801 | SECURITY & MAINTENANCE | $698,043 |
| SHAMROCK FOODS COMPANY | |||||
| 3900 E CAMELBACK RD STE 300 | PHOENIX | AZ | 85018 | FOOD SERVICE | $324,430 |
| CBRE INC | |||||
| PO BOX 740935 | LOS ANGELES | CA | 900740935 | COMMERCIAL REALTOR | $287,304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 19 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,594,019 | AllOtherContributionsAmt |
| Total Contributions | $2,594,019 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MINISTRY TRAINING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $6,060,959 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,060,959 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,060,959 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $193,888 | TotalRevenueColumnAmt |
| Exclusion | $193,888 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $157,535 | TotalRevenueColumnAmt |
| Exclusion | $157,535 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,900,674 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,374,485 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,526,189 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,526,189 | TotalRevenueColumnAmt |
| Exclusion | $3,526,189 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,514,465 | SecuritiesAmt |
| Other | $400 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,498,018 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,447 | SecuritiesAmt |
| Other | $400 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,847 | TotalRevenueColumnAmt |
| Exclusion | $16,847 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $5,516,419 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,107,884 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,408,535 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,408,535 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ANAHEIM PALMS TELECOM INCOME | 517000 | $222,549 | $222,549 | |
| OTHER INCOME | 900099 | $123,215 | $123,215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $345,764 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,303,736 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,592,709 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $222,549 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,894,459 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,964 | TotalAmt |
| Program Services | $441,964 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $877,040 | TotalAmt |
| Program Services | $877,040 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $728,939 | TotalAmt |
| Program Services | $510,763 | ProgramServicesAmt |
| Management And General | $218,176 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,779,293 | TotalAmt |
| Program Services | $3,818,776 | ProgramServicesAmt |
| Management And General | $960,517 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,104 | TotalAmt |
| Program Services | $344,278 | ProgramServicesAmt |
| Management And General | $93,826 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,351 | TotalAmt |
| Program Services | $12,397 | ProgramServicesAmt |
| Management And General | $10,954 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,380 | TotalAmt |
| Management And General | $70,380 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,469 | TotalAmt |
| Program Services | $291,469 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,277 | TotalAmt |
| Program Services | $18,277 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414,469 | TotalAmt |
| Program Services | $236,158 | ProgramServicesAmt |
| Management And General | $178,311 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $909,854 | TotalAmt |
| Program Services | $564,928 | ProgramServicesAmt |
| Management And General | $344,926 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,953 | TotalAmt |
| Program Services | $87,325 | ProgramServicesAmt |
| Management And General | $46,628 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,594 | TotalAmt |
| Program Services | $349,594 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,614,858 | TotalAmt |
| Program Services | $1,418,474 | ProgramServicesAmt |
| Management And General | $196,384 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $930,736 | TotalAmt |
| Program Services | $766,296 | ProgramServicesAmt |
| Management And General | $164,440 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD | $718,719 | $715,686 | $3,033 |
| POSTAGE AND SHIPPING | $499,109 | $488,759 | $10,350 |
| REPAIR & MAINTENANCE | $452,463 | $329,801 | $122,662 |
| BANK & CREDIT CARD FEES | $149,986 | $146,997 | $2,989 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,921 | TotalAmt |
| Program Services | $8,830 | ProgramServicesAmt |
| Management And General | $10,091 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,861,479 | TotalAmt |
| Program Services | $11,427,812 | ProgramServicesAmt |
| Management And General | $2,433,667 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,046,880 | BOYAmt |
| EOY | $906,676 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,367,223 | BOYAmt |
| EOY | $12,331,141 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529,176 | BOYAmt |
| EOY | $841,613 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,052 | BOYAmt |
| EOY | $206,595 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,878,786 | BOYAmt |
| EOY | $6,226,612 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $716,074 | BOYAmt |
| EOY | $1,117,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,360,781 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $35,174,584 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,085,770 | BOYAmt |
| EOY | $76,186,197 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,025 | BOYAmt |
| EOY | $571,852 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,480,618 | BOYAmt |
| EOY | $5,093,406 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,006 | BOYAmt |
| EOY | $5,707 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,710,610 | BOYAmt |
| EOY | $103,486,934 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,431 | BOYAmt |
| EOY | $1,040,138 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,119 | BOYAmt |
| EOY | $681,223 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,234,327 | BOYAmt |
| EOY | $406,985 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,966,877 | BOYAmt |
| EOY | $2,128,346 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,156,978 | BOYAmt |
| EOY | $98,587,914 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,586,755 | BOYAmt |
| EOY | $2,770,674 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,743,733 | BOYAmt |
| EOY | $101,358,588 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,710,610 | BOYAmt |
| EOY | $103,486,934 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,442,257 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $172,598 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,420,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,644,447 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,839,668 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,967,674 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,594,019 | CurrentTaxYearAmt |
| Total | $18,466,458 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,683,423 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,832,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,923,454 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,054,778 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,577,378 | CurrentTaxYearAmt |
| Total | $53,071,839 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,104,073 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,477,253 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,763,122 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,022,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,171,397 | CurrentTaxYearAmt |
| Total | $71,538,297 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $830,450 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200,050 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,186,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,447,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,476,101 | CurrentTaxYearAmt |
| Total | $9,140,589 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $830,450 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200,050 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,186,153 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,447,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,476,101 | CurrentTaxYearAmt |
| Total | $9,140,589 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $62,397,708 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,696,144 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,557,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,597,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,366,346 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,268,944 | CurrentTaxYearAmt |
| Total | $34,485,833 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $111,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,295 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,408 | CurrentTaxYearAmt |
| Total | $237,318 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,754,760 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,586,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,708,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,376,641 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,296,352 | CurrentTaxYearAmt |
| Total | $34,723,151 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,296 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,439 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,099 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,215 | CurrentTaxYearAmt |
| Total | $280,440 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,889,129 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,101,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,525,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,435,192 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,590,964 | CurrentTaxYearAmt |
| Total | $106,541,888 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.58570 | PublicSupportCY509Pct |
| Public Support PY509 | 0.59660 | PublicSupportPY509Pct |
| Investment Income CY | 0.32590 | InvestmentIncomeCYPct |
| Investment Income PY | 0.31130 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III | FormAndLineReferenceDesc |
| Explanation | IN ORDER TO BEST REFLECT THE MINISTRY'S SOURCES OF SUPPORT AND RETAIN PUBLIC CHARITY STATUS, THE MINISTRY HAS OPTED TO USE THE PART III PUBLIC SUPPORT TEST FOR THE 2019 TAX YEAR. THE ORGANIZATION RELIES HEAVILY ON PROGRAM SERVICE FEES FROM MINISTRY TRAININGS AND OTHER REVENUE FROM MISSION-RELATED ACTIVITIES FOR SUPPORT. USING THE MINISTRY'S REGULAR METHOD OF ACCOUNTING, THE MINISTRY RECEIVES MORE THAN ONE-THIRD OF ITS QUALIFYING SUPPORT FROM CHARITABLE DONATIONS AND MISSION-RELATED REVENUE, AND RECEIVES LESS THAN ONE-THIRD OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED REVENUE. THEREFORE, THE MINISTRY QUALIFIES AS A PUBLICLY SUPPORTED CHARITY UNDER THE SECTION 509(A)(2) TEST FOR THE 2019 TAX YEAR. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,079,111 | OtherCostOrOtherBasisAmt |
| Book Value | $22,079,111 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,043,602 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,725,481 | DepreciationAmt |
| Book Value | $19,318,121 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,047,072 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,458,809 | DepreciationAmt |
| Book Value | $32,588,263 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,269,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,765,667 | DepreciationAmt |
| Book Value | $504,270 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,921,059 | OtherCostOrOtherBasisAmt |
| Depreciation | $224,627 | DepreciationAmt |
| Book Value | $1,696,432 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $76,186,197 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| Amt | $406,985 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $406,985 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $22,512,262 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $172,598 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $553,559 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $5,482,369 | OtherRevenueAmt |
| Revenue Not Reported | $6,208,526 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,303,736 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,303,736 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,897,407 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $553,559 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $5,482,369 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $6,035,928 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,861,479 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,861,479 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | LIVING STREAM MINISTRY HAS ADOPTED THE ACCOUNTING STANDARDS RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR LIVING STREAM MINISTRY, THESE STANDARDS COULD BE APPLICABLE TO THE INCURRENCE OF ANY UNRELATED BUSINESS INCOME ATTRIBUTABLE TO THE ORGANIZATION. BECAUSE OF LIVING STREAM MINISTRY'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2019 AND 2018. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,107,884. RENTAL EXPENSES 3,374,485. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,107,884. RENTAL EXPENSES 3,374,485. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| SOUTH ASIA | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $172,478 |
| RUSSIA | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION: BIBLE DISTRIBUTION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS: CHRISTIAN WORK | $350,874 |
| EUROPE | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK; TRAINING FACILITY | $289,020 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK | $40,000 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK | $24,668 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $877,040 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $877,040 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (14 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|
| EUROPE - FRANCE | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $73,433 | WIRE TRANSFER | BOOK |
| EUROPE - CZECH REPUBLIC | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $22,837 | WIRE TRANSFER | BOOK |
| EUROPE - ITALY | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $11,000 | WIRE TRANSFER | BOOK |
| EUROPE - ROMANIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $59,250 | WIRE TRANSFER | BOOK |
| RUSSIA - GEORGIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $33,526 | WIRE TRANSFER | BOOK |
| ARMENIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $40,480 | WIRE TRANSFER | BOOK |
| RUSSIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK; BIBLE DISTRIBUTION | $276,868 | WIRE TRANSFER | BOOK |
| SOUTH ASIA - INDIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $172,478 | WIRE TRANSFER | BOOK |
| EUROPE - HUNGARY | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $21,300 | WIRE TRANSFER | BOOK |
| EUROPE BIBLE DISTRIBUTION | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $47,784 | WIRE TRANSFER | BOOK |
| EUROPE - POLAND | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $28,903 | WIRE TRANSFER | BOOK |
| MIDDLE EAST | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $24,668 | WIRE TRANSFER | BOOK |
| EUROPE - CROATIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $19,055 | WIRE TRANSFER | BOOK |
| EAST ASIA | TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS | $36,500 | WIRE TRANSFER | BOOK |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 12 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | LIVING STREAM MINISTRY ONLY GIVES GIFTS TO ENTITIES WHICH ARE INVOLVED WITH THE SAME MINISTRY AS THE GIVING ENTITY. THE GIFTS ARE DOCUMENTED AND RECORDED ACCORDING TO THE CASH TRANSACTION. |
| PART I, LINE 3: | LIVING STREAM MINISTRY MONITORS THE USE OF THE FUNDS BY REQUESTING ITEMIZED BUDGETS OF CASH NEEDED AND SUBSEQUENT REPORTS OF ACTUAL CASH EXPENDITURES WITH RECEIPTS. IN MANY CASES, THE OVERSEAS CENTERS ARE VISITED TO OBSERVE HOW THE WORK IS BEING CARRIED OUT. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| CHURCH IN ANAHEIM | ||||||||
| 2528 W LA PALMA AVENUE | ANAHEIM | CA | 92801 | 510179931 | 501(C)(3) | $104,170 | BOOK | REFUGEE WORK IN EUROPE, SUPPORT OF NEEDY WORKERS |
| LORD'S MOVE TO EUROPE CHURCH IN ANAHEIM | ||||||||
| 2528 W LA PALMA AVENUE | ANAHEIM | CA | 92801 | 510179931 | 501(C)(3) | $26,700 | BOOK | SPREAD OUR MINISTRY IN EUROPE |
| CHURCH IN BOSTON | ||||||||
| 1297 MASSACHUSETTS AVE | BOSTON | MA | 02125 | 222880455 | 501(C)(3) | $18,600 | BOOK | NEEDS OF FTTA-XB TRAINEES |
| CHURCH IN SAN JUAN CAPISTRANO | ||||||||
| 31731 SAN JUAN CREEK RD | SAN JUAN CAPISTRANO | CA | 92675 | 330859922 | 501(C)(3) | $15,000 | BOOK | SPREAD OF MINISTRY IN GERMANY |
| SOUTHERN CALIFORNIA BLENDING CENTER | ||||||||
| 22 VERNAL SPRING | IRVINE | CA | 92603 | 475220079 | 501(C)(3) | $233,853 | BOOK | CHRISTIAN CAMP & CONFERENCE CENTER |
| RHEMA INC | ||||||||
| PO BOX 31651 | SEATTLE | WA | 98103 | 911183811 | 501(C)(3) | $42,200 | BOOK | ARABIC TRANSLATION & OVERSEAS DISTRIBUTION OF PUBLICATIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | RECORDS ARE MAINTAINED SIMPLY BY THE CASH DISBURSEMENT RECORD. THE ELIGIBILITY CRITERIA IS WHETHER THEY ARE PARTICIPATING IN THE SAME MINISTRY. SELECTION IS BASED UPON THE PARTICULAR NEED OF THE ENTITY. USE OF THE FUNDS ARE MONITORED BY REGULAR CONTACTS TO OBSERVE HOW THE WORK IS BEING CARRIED OUT. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (14 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TIMOTHY GRAVER | |||
| CHILD OF OFFICER | $56,653 | W-2 WAGES | 0 |
| AMY GRAVER | |||
| CHILD OF OFFICER | $32,023 | W-2 WAGES | 0 |
| NICOLE DUSSELJEE | |||
| CHILD OF DIRECTOR | $56,653 | W-2 WAGES | 0 |
| JOSEPH PRIM | |||
| IN-LAW OF OFFICER | $75,101 | W-2 WAGES | 0 |
| YIN FONG LEE | |||
| DAUGHTER-IN-LAW OF FOUNDER | $67,708 | W-2 WAGES | 0 |
| DANIEL LEE | |||
| GRANDSON OF FOUNDER | $58,399 | W-2 WAGES | 0 |
| CAROLYN LEE | |||
| IN-LAW OF FOUNDER | $22,857 | W-2 WAGES | 0 |
| JOANNA KUO | |||
| DAUGHTER OF FOUNDER | $30,574 | W-2 WAGES | 0 |
| PHILEMON LEE | |||
| SON OF FOUNDER | $10,059 | W-2 WAGES | 0 |
| VALENA WARDEN | |||
| WIFE OF OFFICER | $88,463 | W-2 WAGES | 0 |
| BERNICE DANKER | |||
| WIFE OF DIRECTOR | $37,576 | W-2 WAGES | 0 |
| VIRGINA HAGE | |||
| SISTER OF OFFICER | $13,656 | 1099-MISC | 0 |
| MITCHELL KENNARD | |||
| SON OF OFFICER | $40,180 | W-2 WAGES | 0 |
| SHARTEL WARDEN | |||
| SON OF OFFICER | $30,118 | W-2 WAGES | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | RELATIONSHIP SCHEDULE NAME OF OFFICER: RAYMOND GRAVER - TREASURER NAME OF OFFICER: BENSON PHILLIPS - PRESIDENT RELATIONSHIP: RAYMOND GRAVER'S SON MARRIED PHILLIPS' DAUGHTER |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION RESTATED THE ARTICLES TO FORMALLY ELECT TO BE GOVERNED BY THE NONPROFIT RELIGIOUS CORPORATION LAW OF 1980. ALTHOUGH THE ORGANIZATION WAS ORGANIZED AS A CALIFORNIA NONPROFIT CORPORATION FOR RELIGIOUS PURPOSES, AN ELECTION HAD NOT BEEN PREVIOUSLY MADE IN THE CORPORATE DOCUMENTS TO CONFORM TO THE CALIFORNIA CORPORATION LAW OF 1980. |
| FORM 990, PART VI, SECTION B, LINE 11B | IT IS MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING AND IT IS REVIEWED IN DETAIL BY ONE OF THE OFFICERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES THE DIRECTORS TO SIGN AN ANNUAL DISCLOSURE STATEMENT LISTING ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED BASED ON COMPARISONS WITH OTHER NONPROFIT ORGANIZATIONS THROUGH PUBLICATIONS FROM ABBOTT, LANGER & ASSOCIATES AND IS ALSO A PART OF THE OVERALL BUDGETING PROCESS BY THE DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 18 | A FILE COPY IS KEPT AT THE LIVING STREAM OFFICE FOR INSPECTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | A FILE COPY IS KEPT AT THE LIVING STREAM OFFICE FOR INSPECTION. |
| FORM 990 PART XII LINE 2C | THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| FORM 990, PART VI, SECTION B, LINE 16A: | THE ORGANIZATION DOES NOT INVEST IN, CONTRIBUTE ASSETS TO, OR PARTICIPATE IN ANY JOINT VENTURES. THEREFORE, NO JOINT VENTURE POLICY IS IN PLACE. |
| FORM 990 PART V LINE 7(F) | THE TAXPAYER PAYS LIFE INSURANCE PREMIUMS ON CERTAIN EMPLOYEES AND OTHER MINISTRY WORKERS. THESE PREMIUMS ARE NOT IN CONNECTION WITH THE TRANSFER OF ANY FUNDS TO THE CHARITY. THE AMOUNT OF THE PREMIUMS IS INCLUDED AS TAXABLE INCOME TO THE EMPLOYEE/WORKER, AND INCLUDED IN THEIR W-2/FORM 1099-MISC. SINCE THESE PAYMENTS ARE NOT IN CONJUNCTION WITH THE TRANSFER OF ANY FUNDS TO THE CHARITY, QUESTION 7 (F) WAS ANSWERED "NO" IN ACCORDANCE WITH THE EXPLANATION IN THE INSTRUCTIONS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANAHEIM PALMS TELECOM CENTER LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2431 W LA PALMA AVE | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201903610 | EIN |
| Primary Activities | APTC PROVIDES PHYSICAL SUPPORT FOR INTERNET-BASED BUSINESSES | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $222,755 | TotalIncomeAmt |
| End Of Year Assets | $529,413 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING STREAM MINISTRY | BusinessNameLine1Txt |