2020-11-12T10:31:21-06:00 2019-12-31 222027092 WITHUMSMITHBROWN PC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2019-01-01 237031637 LIVING STREAM (DBA LIVING STREAM MINISTRY) LIVI 7142366001 2431 W LA PALMA AVENUE ANAHEIM CA 92801 CURT KENNARD ASSISTANT TREASURER 7142366001 2020-11-10 1 TASHA OTSUJI P00846495 9492612808 2020-11-10 40.121.10.229 2020-11-10 14:16:30 PS P 9EC0585653D629E5F2835D708D7B92D3AFC63FF9 28135C92087E6C7CF860DE6B1D15A81E059F05D8 2019 2021-01-29 14:40:06Z BENSON PHILLIPS 2431 W LA PALMA AVENUE ANAHEIM CA 92801 32284123 0 X WWW.LSM.ORG X 1965 CA CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, AND TRAINING CONFERENCES. 14 2 136 1320 222549 0 7967674 2594019 6101553 6060959 112635 210735 7294265 7438023 21476127 16303736 3650303 1319004 0 0 5814500 5946336 0 0 0 7093875 6596139 16558678 13861479 4917449 2442257 100710610 103486934 1966877 2128346 98743733 101358588 X 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. 0 0 3619283 3408535 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. 5995570 6184174 CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES. 1176757 837041 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. 154239 DEVELOPED MINISTRY MESSAGES TO BE BROADCAST ON THE RADIO IN ENGLISH AND SPANISH. 481963 481963 DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. 636202 481963 11427812 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 76 0 1 136 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 2 1 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA MA X PATRICE FITE ACCOUNTING 7142366001 2431 W LA PALMA AVENUE ANAHEIM CA 92801 BENSON PHILLIPS PRESIDENT 30.00 X X 57181 0 0 ANDREW YU SECRETARY AND VP 40.00 X X 34899 0 0 RAYMOND GRAVER TREASURER 30.00 X X 40914 0 0 YORKE WARDEN ASSISTANT SECRETARY 40.00 X X 0 0 0 CURT KENNARD ASSISTANT TREASURER 40.00 X X 79837 0 10886 KERRY ROBICHAUX DIRECTOR 40.00 X 88430 0 0 RON KANGAS DIRECTOR 40.00 X 104858 0 0 ED MARKS DIRECTOR 40.00 X 104979 0 0 BRYAN KARR DIRECTOR 40.00 X 55620 0 0 DAVID KOO DIRECTOR 25.00 X 25871 0 10886 GEORGE DANKER DIRECTOR 12.00 X 29783 0 0 DENNIS HIGASHI DIRECTOR 40.00 X 75445 0 8164 RICHARD SCATTERDAY DIRECTOR 5.00 X 0 0 0 JAMES MILLER THRU 93019 DIRECTOR 1.00 X 0 0 0 JOE DAVIS DIRECTOR 1.00 X 1188 0 0 SAMUEL LEE PRINTING MANAGER 50.00 X 111494 0 16328 810499 0 46264 3 0 0 0 ESPLANADE BUILDERS INC 23820 HAWTHORNE BLVD STE 100 TORRANCE CA 90505 GENERAL CONTRACTOR - BUILDING CONSTRUCTI 1124314 KAISER FOUNDATION FILE 54803 LOS ANGELES CA 90074 HEALTHCARE SERVICES 794457 AECERO 2463 W LA PALMA AVE ANAHEIM CA 92801 SECURITY & MAINTENANCE 698043 SHAMROCK FOODS COMPANY 3900 E CAMELBACK RD STE 300 PHOENIX AZ 85018 FOOD SERVICE 324430 CBRE INC PO BOX 740935 LOS ANGELES CA 900740935 COMMERCIAL REALTOR 287304 19 2594019 2594019 MINISTRY TRAINING 900099 6060959 6060959 6060959 193888 193888 157535 157535 6900674 3374485 3526189 3526189 3526189 10514465 400 10498018 0 16447 400 16847 16847 5516419 2107884 3408535 3408535 ANAHEIM PALMS TELECOM INCOME 517000 222549 222549 OTHER INCOME 900099 123215 123215 345764 16303736 9592709 222549 3894459 441964 441964 877040 877040 728939 510763 218176 4779293 3818776 960517 438104 344278 93826 23351 12397 10954 70380 70380 291469 291469 18277 18277 414469 236158 178311 909854 564928 344926 133953 87325 46628 349594 349594 1614858 1418474 196384 930736 766296 164440 FOOD 718719 715686 3033 POSTAGE AND SHIPPING 499109 488759 10350 REPAIR & MAINTENANCE 452463 329801 122662 BANK & CREDIT CARD FEES 149986 146997 2989 18921 8830 10091 13861479 11427812 2433667 0 1046880 906676 9367223 12331141 529176 841613 202052 206595 6878786 6226612 716074 1117135 111360781 35174584 76085770 76186197 400025 571852 5480618 5093406 4006 5707 100710610 103486934 639431 1040138 93119 681223 1234327 406985 1966877 2128346 X 96156978 98587914 2586755 2770674 98743733 101358588 100710610 103486934 2442257 172598 0 X X 0 1 X 1 0 X 0 2420650 1644447 3839668 7967674 2594019 18466458 9683423 9832806 10923454 11054778 11577378 53071839 12104073 11477253 14763122 19022452 14171397 71538297 830450 200050 1186153 5447835 1476101 9140589 0 830450 200050 1186153 5447835 1476101 9140589 62397708 6696144 6557136 6597263 7366346 7268944 34485833 58616 29527 111472 10295 27408 237318 6754760 6586663 6708735 7376641 7296352 34723151 30296 37439 53391 36099 123215 280440 18889129 18101355 21525248 26435192 21590964 106541888 0.58570 0.59660 0.32590 0.31130 X PART III 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22079111 22079111 41043602 21725481 19318121 44047072 11458809 32588263 2269937 1765667 504270 1921059 224627 1696432 76186197 SECURITY DEPOSITS 406985 406985 X 22512262 172598 553559 5482369 6208526 16303736 0 16303736 19897407 553559 5482369 6035928 13861479 0 13861479 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. 1 SOUTH ASIA 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 172478 RUSSIA 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION: BIBLE DISTRIBUTION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS: CHRISTIAN WORK 350874 EUROPE 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK; TRAINING FACILITY 289020 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK 40000 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK 24668 0 0 0 0 0 0 877040 0 877040 EUROPE - FRANCE TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 73433 WIRE TRANSFER BOOK EUROPE - CZECH REPUBLIC TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 22837 WIRE TRANSFER BOOK EUROPE - ITALY TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 11000 WIRE TRANSFER BOOK EUROPE - ROMANIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 59250 WIRE TRANSFER BOOK RUSSIA - GEORGIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 33526 WIRE TRANSFER BOOK ARMENIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 40480 WIRE TRANSFER BOOK RUSSIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK; BIBLE DISTRIBUTION 276868 WIRE TRANSFER BOOK SOUTH ASIA - INDIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 172478 WIRE TRANSFER BOOK EUROPE - HUNGARY TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 21300 WIRE TRANSFER BOOK EUROPE BIBLE DISTRIBUTION TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 47784 WIRE TRANSFER BOOK EUROPE - POLAND TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 28903 WIRE TRANSFER BOOK MIDDLE EAST TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 24668 WIRE TRANSFER BOOK EUROPE - CROATIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 19055 WIRE TRANSFER BOOK EAST ASIA TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS 36500 WIRE TRANSFER BOOK 12 2 0 0 1 0 0 0 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: 1 CHURCH IN ANAHEIM 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(C)(3) 104170 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) 26700 BOOK SPREAD OUR MINISTRY IN EUROPE CHURCH IN BOSTON 1297 MASSACHUSETTS AVE BOSTON MA 02125 222880455 501(C)(3) 18600 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) 15000 BOOK SPREAD OF MINISTRY IN GERMANY SOUTHERN CALIFORNIA BLENDING CENTER 22 VERNAL SPRING IRVINE CA 92603 475220079 501(C)(3) 233853 BOOK CHRISTIAN CAMP & CONFERENCE CENTER RHEMA INC PO BOX 31651 SEATTLE WA 98103 911183811 501(C)(3) 42200 BOOK ARABIC TRANSLATION & OVERSEAS DISTRIBUTION OF PUBLICATIONS 6 0 PART I, LINE 2: 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. TIMOTHY GRAVER CHILD OF OFFICER 56653 W-2 WAGES 0 AMY GRAVER CHILD OF OFFICER 32023 W-2 WAGES 0 NICOLE DUSSELJEE CHILD OF DIRECTOR 56653 W-2 WAGES 0 JOSEPH PRIM IN-LAW OF OFFICER 75101 W-2 WAGES 0 YIN FONG LEE DAUGHTER-IN-LAW OF FOUNDER 67708 W-2 WAGES 0 DANIEL LEE GRANDSON OF FOUNDER 58399 W-2 WAGES 0 CAROLYN LEE IN-LAW OF FOUNDER 22857 W-2 WAGES 0 JOANNA KUO DAUGHTER OF FOUNDER 30574 W-2 WAGES 0 PHILEMON LEE SON OF FOUNDER 10059 W-2 WAGES 0 VALENA WARDEN WIFE OF OFFICER 88463 W-2 WAGES 0 BERNICE DANKER WIFE OF DIRECTOR 37576 W-2 WAGES 0 VIRGINA HAGE SISTER OF OFFICER 13656 1099-MISC 0 MITCHELL KENNARD SON OF OFFICER 40180 W-2 WAGES 0 SHARTEL WARDEN SON OF OFFICER 30118 W-2 WAGES 0 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. ANAHEIM PALMS TELECOM CENTER LLC 2431 W LA PALMA AVE ANAHEIM CA 92801 201903610 APTC PROVIDES PHYSICAL SUPPORT FOR INTERNET-BASED BUSINESSES CA 222755 529413 LIVING STREAM MINISTRY