EIN 27-0094016

Living Waters Publications

IRS 501(c) type
501(c)(3)
Num. employees
25
Year formed
2004
Most recent tax filings
2023-12-01
NTEE code, primary
Description
Living Waters Publications produces and distributes religious media, including books, tracts, and video/audio recordings. They train Christians to evangelize effectively.
Total revenues
$6,169,240
2023
Total expenses
$6,514,554
2023
Total assets
$7,837,689
2023
Num. employees
25
2023

Program areas at Living Waters Publications

Street evangelism (program expenditures - $1,448,596.06)this weekly program focuses on preaching the biblical principle of man's need for repentance and salvation at outdoor venues such as parks, beaches, higher educational facilities, and anywhere the general public might be found in large numbers. In addition to speaking, the printed resources of the organization are passed out and discussed one-on-one between ministry volunteers and members of the general public. The program also supplies resources, free of charge, to employees as an ongoing encouragement to be engaged in the practice of street and personal evangelism in their everyday surroundings. This program also involves the staff development of new or revised printed resources. For the year ended december 31, 2023, the organization generated and distributed five new gospel tracts. The program is highly effective in that biblical teaching is going out to the public on a regular basis, and in that it provides a consistent real-world opportunity for the training of christians to effectively share their faith. The organization have continued to support local and state volunteers who attended local conferences, book fairs, and other civic functions and gave away copies of select evangelistic materials supplied by Living Waters at no charge. This support provides a better means for meeting the need for localized evangelism training by those in the specific geographic area. Additionally, we donated materials to several event workers, organizations, and individuals for free use and distribution. In 2023, one such large scale event provided customized resources to be given away leading up to and during the coronation ceremonies of king charles. During this outreach, millions of free resources were provided to christians in the u.s., the u.k., europe, australia and new zealand.
Way of the master podcast outreach (program expenditures - $353,082.86)the Living Waters podcast is a humorous, chart-topping podcast as hosts ray comfort, emeal ("e.z.") Zwayne, mark spence, oscar navarro, and special guests explore the pressing questions of our day with sound theology and apologetics. The podcast is available on livingwaters.com/podcast, apple podcast, spotify, google podcasts, cast box, and other apps.
The way of the master television series (program expenditures - $702,167.68)after modifying our program format for covid-19 style production, for the year ended december 31, 2023, we returned fully to our normal 13-episode season format of the way of the master television program, producing 10 high-quality episodes, which we distributed to our network of partner television stations. The show continued to focus on filming out on the streets where the hosts interview people and share their faith. The 2023 season of our television series aired on television networks such as nrb tv, day star, miracle channel, inspiration tv, and a current total of 71 networks, local stations across the globe, and streaming sites. New networks and streaming sites continue to be added as we move forward. Re-runs of our prior four seasons may continue to be broadcast at the discretion of the broadcaster. Living Waters continues to release our prior seasons of way of the master free of charge to the public via youtube, and will be carried on our livingwaters.tv platform to be released in 2024. Pre-production and filming for seasons 9 and 10 began in fall 2023. Our desire is to help as many people as possible to begin taking advantage of the critical biblical evangelism teaching and instruction within those videos.
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 2023.
Living Waters espanol formerly spanish language outreach (program expenditures - $163,296.69)this program serves as a means for supporters of the organization to partner with us to have certain evangelistic teaching and resource materials translated into different languages. While we are actively translating some of our simple messages and resources into accessible digital resources, our primary focus remains on translating a wide variety of resources into the spanish language, as it is befitting our current area demographic and the explosion of growth in the christian body in latin america. We continue to build our spanish web and television broadcast presence through continued engagement with various broadcast companies.
Int'l missions project (program expenditures - $59,928.70)this program serves various volunteer representatives in europe, asia, australia, and south africa. These volunteers run private bookstores and web stores through which they provide evangelistic resources to the public in their own country. We provide assistance to these individuals to help them effectively teach the principles of biblical evangelism and make instructional resources available to them in order to aid them in making their evangelistic mission successful.in this program, we also offer technical as well as limited financial support and evangelistic resource materials. For the year ended december 31, 2023, we continued to help our united kingdom 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. Our relationship with our south african mission officially closed.
Conferences/speaking engagements (program expenditures - $142,150.83)living Waters continues to suspend the majority of our Living Waters hosted conference outreaches. We will continue to evaluate the economic climate in the coming years, as well as the overall effectiveness of the conference training model. In lieu of this, we have been concentrating on sending Living Waters staff speakers out to events, both domestic and international, as per invitations received. Our raft of available speakers continues to grow in popularity, and speaking engagements continue to be scheduled year-round. For the year ended december 31, 2023, our speakers were able to engage in 30 in-person events nationwide. These were located in the states of California, Texas, Minnesota, Kentucky, Michigan, Connecticut, Georgia, Kansas, Mississippi, Tennessee, and north carolina. Additionally, our speakers were a part of three international conferences in london, dominican republic, and puerto rico.
Outreach (school of biblical evangelism/lw equip) (program expenditures - $243,360.26)the school of biblical evangelism (sobe) is an online bible college, dedicated to training men and women to proclaim the gospel of jesus christ. The college was established in 2001 by the organization. Through 101 online lessons, including audios, articles, and videos, students are challenged to have a biblical worldview. Each lesson is designed to equip the students to defend the historic christian faith. The course takes approximately six months to complete.we are now moving forward with planning and developing Living Waters equip ("equip"), which has been officially re-branded to Living Waters tv. The release date is now scheduled for october 2024. The basic format of Living Waters tv will consist of video content including equip apologetics videos, episodes of our television program "way of the master," movies, episodes of our podcast, spanish content, and classic comfort videos. The streaming platform will be organized by categories and speakers and will offer free content and paid subscription options to our supporters.
Web / youtube (program expenditures - $310,377.32)in order to fill the need for the release of daily/weekly instructional and inspiring web content, we continue to aggressively create and upload instructional content to youtube and our other social media accounts, such as facebook. We have seen that this shift is extremely beneficial for both the ministry in capturing measurable results, as well as providing an abundance of free content to the public.
Ambassadors' academy (program expenditures - $211,675.05)this program was originally commissioned at the end of 2007. Its purpose is to bring would-be evangelists to Living Waters for three days of intense classroom and practical training on how to share one's faith and how to start an evangelism outreach at the participants' local church. The goal is to serve the church and individuals within the church in the area of maintaining an ongoing, effective evangelism outreach. The area of interest is global. For the year ended december 31, 2023, we continued our in-person academy training program in june.
Heart changer projects (program expenditures - $191,603.90)in 2011, Living Waters produced a "world-changing" pro-life documentary called "180 - changing the heart of a nation. And thus, was born our educational heart changer film series. The goal of this film series is to highlight integral social and spiritual issues and share with people the truth of the biblical worldview necessary to make life-changing decisions regarding these issues. Since 2011, Living Waters has produced and made available for purchase or free on youtube over nine other projects.to date, many of these titles have been dubbed into spanish or other languages and are freely available on youtube, as well as broadcast on various television stations and streaming platforms. For the year ended december 31, 2023, Living Waters released its next heart changer installment entitled, "what is it?" With the recent supreme court rulings regarding abortion, the issue of the sanctity of life in the womb is again front and center with many people today looking for answers. Through the film, we hope to shed light on fallacies interwoven in the arguments that defend and promote the action of killing babies in the womb. The film is now freely available on youtube.
Other donations and grants (program expenditures - $132,594.66)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.

Grants made by Living Waters Publications

GranteeGrant descriptionAmount
Onelife for LifeSupport Organization$20,000
Calvary Chapel of DowneySupport Organization$20,000
Calvary Chapel Saving GraceSupport Organization$15,000
...and 2 more grants made

Who funds Living Waters Publications

Grants from foundations and other nonprofits
GrantmakerDescriptionAmount
Hermanns Family FoundationChristian Charity$100,000
Covenant FoundationGeneral Funding$50,000
Raymond James Charitable Endowment FundGeneral Support$50,000
...and 9 more grants received

Personnel at Living Waters Publications

NameTitleCompensation
Ray ComfortFounder and Chief Executive Officer$144,825
Raymond ComfortChief Executive Officer$160,605
Ron LoveChief Financial Officer
Ronald Urzik LoveVice President of Finance and Administration , Chief Financial Officer$139,909
Miguel EsparzaVice President of Operations and Outreach$141,862
...and 9 more key personnel

Financials for Living Waters Publications

RevenuesFYE 12/2023
Total grants, contributions, etc.$4,771,060
Program services$55,725
Investment income and dividends$49,244
Tax-exempt bond proceeds$0
Royalty revenue$0
Net rental income$0
Net gain from sale of non-inventory assets$-7,503
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$1,143,094
Miscellaneous revenues$157,620
Total revenues$6,169,240

Form 990s for Living Waters Publications

Fiscal year endingDate received by IRSFormPDF link
2023-122024-11-12990View PDF
2022-122023-11-09990View PDF
2021-122022-10-27990View PDF
2020-122021-09-30990View PDF
2019-122021-02-22990View PDF
...and 10 more Form 990s

Organizations like Living Waters Publications

OrganizationLocationRevenue
Redeemer City To CityNew York, NY$25,212,339
Terri Savelle Foy MinistriesRockwall, TX$2,415,934
Shake the Nations MinistriesApopka, FL$3,652,057
Armenian Evangelical Union of North AmericaGlendale, CA$2,250,711
Life Action Revival MinistriesBuchanan, MI$19,695,195
Christ for All NationsOrlando, FL$15,457,598
Artists in Christian TestimonyBrentwood, TN$10,569,682
Living Stream Ministry (LSM)Anaheim, CA$16,538,754
Messenger InternationalPalmer Lake, CO$7,054,114
Barnabas InternationalElkhorn, WI$4,142,450
Data update history
January 8, 2025
Received grants
Identified 2 new grant, including a grant for $39,900 from National Christian Foundation / Natl Christian Charitable FDN Inc
January 4, 2025
Posted financials
Added Form 990 for fiscal year 2023
October 21, 2024
Received grants
Identified 1 new grant, including a grant for $50,000 from Covenant Foundation
July 9, 2024
Received grants
Identified 1 new grant, including a grant for $1,000 from The Brut Family Foundation
May 18, 2024
Received grants
Identified 4 new grant, including a grant for $100,000 from Hermanns Family Foundation
Nonprofit Types
Grantmaking organizationsCharities
Issues
Religion
Characteristics
ReligiousChristianOperates internationallyTax deductible donationsAccepts online donations
General information
Address
9818 Arkansas St
Bellflower, CA 90706
Metro area
Los Angeles-Long Beach-Anaheim, CA
County
Los Angeles County, CA
Website URL
livingwaters.com/ 
Phone
(562) 207-9300
IRS details
EIN
27-0094016
Fiscal year end
December
Taxreturn type
Form 990
Year formed
2004
Eligible to receive tax-deductible contributions (Pub 78)
Yes
Categorization
NTEE code, primary
X20: Christian
NAICS code, primary
813110: Religious Organizations
Parent/child status
Independent
California AB-488 details
AB 488 status
May Operate or Solicit for Charitable Purposes
Charity Registration status
Exempt - Religious
FTB status revoked
Not revoked
AG Registration Number
None yet
FTB Entity ID
2651878
AB 488 data last updated ("as-of") date
2025-02-05
Free account sign-up

Want updates when Living Waters Publications has new information, or want to find more organizations like Living Waters Publications?

Create free Cause IQ account