2024-11-13T11:40:02-06:00 2023-12-31 WITHUMSMITHBROWNPC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2023-01-01 237031637 Living Stream (dba Living Stream Ministry) % PATRICE FITE ACCOUNTING LIVI 7142366001 2431 W La Palma Avenue Anaheim CA 92801 Curtis Kennard VP & TREASURER 7142366001 2024-11-15 true true Richard Ruvelson P00234075 9492612808 2023 2024-10-15 13:58:12Z Curtis Kennard 2431 W La Palma Avenue Anaheim CA 92801 66160595 false X WWW.LSM.ORG X 1965 CA CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, TRAININGS AND CONFERENCES. 15 2 139 1490 390064 0 3742982 4692918 5649244 6389162 237696 2817895 6908832 7164054 16538754 21064029 3020238 997925 0 0 7031944 7711773 0 0 0 6595293 8186365 16647475 16896063 -108721 4167966 110092848 114426240 2049365 2177269 108043483 112248971 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. false false 5085180 3116158 LIVING STREAM MINISTRY PROVIDES VIDEO, AUDIO, ELECTRONIC AND PRINTED RELIGIOUS MATERIALS, TRANSLATED INTO MULTIPLE LANGUAGES, WHICH IT DISTRIBUTES THROUGH OUR LSM BOOKSTORE, CHURCHES, BOOKSTORES AND ON THE INTERNET. OVER 100,000 PERSONS WERE ASSISTED IN 2023 THROUGH ALL PROGRAM SERVICES. 6824679 6389162 CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES. 906124 648756 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. 637506 349169 26507 13453489 true true false false false false false false false false true false false false true true false true false false true true false false false false false true false false false false false false false false true false true false false false true false false false false true 53 0 true 139 true true true false false false false false false false false false false false X 15 2 false false false false false false false true true false true true true true true true true true true true false CA MA X PATRICE FITE ACCOUNTING 7142366001 2431 W LA PALMA AVENUE ANAHEIM CA 92801 MARTIN FULLER Research Writer 40.0 0.0 X 115986 0 29520 TONY ESPINOSA Research Writer 40.0 0.0 X 113582 0 29520 ANDREW DELOS REYES Network Administrator 50.0 0.0 X 117512 0 17820 TITUS BOSWELL Asst. Facilities Manager 40.0 0.0 X 114218 0 17820 Joel Oladele Director 45.0 0.0 X 114341 0 11838 Ron Kangas Director 40.0 0.0 X 123193 0 0 Ed Marks Director 40.0 0.0 X 123088 0 0 HECTOR FELIX Computer Programmer 40.0 0.0 X 110946 0 10698 Curtis Kennard VICE PRESIDENT & Treasurer 40.0 0.0 X X 93394 0 1491 Samuel Lee ASSISTANT TREASURER 53.0 0.0 X X 74673 0 17820 Dennis Higashi Director 40.0 0.0 X 88547 0 0 Kerry Robichaux ASSISTANT SECRETARY 40.0 0.0 X X 88430 0 0 Raymond Graver PRESIDENT 30.0 0.0 X X 47857 0 0 George Danker Director 12.0 0.0 X 34990 0 0 David Koo Director 25.0 0.0 X 32098 0 0 Bryan Karr Director 15.0 0.0 X 24873 0 0 Yorke Warden Secretary 40.0 0.0 X X 13704 0 0 Joe Davis Director 1.0 0.0 X 5886 0 0 James Lee Director 1.0 0.0 X 0 0 0 Rick Scatterday Director 5.0 0.0 X 0 0 0 1437318 0 136527 10 false false false Brilliant Printers Pvt Ltd 261 MALLARABANAWADI KARNATAKA NELAMANGALA BANGA IN 562123 PRINTING 584975 Sir Speedy Printing 7240 Greenleaf Ave WHITTIER CA 90602 Printing 291368 Concrete Fence Instaler Inc 2246 North durfee Ave EL MONTE CA 91732 Contractor 890081 Dark Horse Services Inc 12955 Glenoaks Blvd SLYMAR CA 91342 Security Services 400190 Aecero Inc 2463 W La Palma Ave Ste200 ANAHEIM CA 92801 Security Services 369663 15 4692918 524724 4692918 MINISTRY TRAINING 900099 6389162 6389162 6389162 949674 949674 0 152493 152493 7259522 3780690 3478832 0 3478832 3478832 38608000 2892801 38608000 1024580 1868221 1868221 1868221 0 0 0 0 0 0 4799454 1683296 3116158 3116158 ANAHEIM PALMS TELECOM INCOME 517000 390064 390064 OTHER INCOME 900099 26507 26507 416571 21064029 9531827 390064 6449220 349169 349169 0 0 648756 648756 0 896223 777217 119006 0 6241337 5175067 1066270 0 0 574213 432549 141664 0 93638 29710 63928 172112 172112 0 0 0 0 15687 9719 5968 279455 161710 117745 0 0 1469797 964050 505747 138959 73225 65734 0 579670 576148 3522 2721 2721 0 1531697 1281207 250490 1313413 1089029 224384 REPAIR & MAINTENANCE 667352 346022 321330 POSTAGE & SHIPPING 437020 425817 11203 BANK & CREDIT CHARGES 227318 206817 20501 FOOD 677102 671076 6026 580424 236201 344223 16896063 13453489 3442574 0 1464325 1478067 14512627 12631000 0 0 572340 290010 0 0 0 0 2500 54000 6066907 6032576 4584829 4803291 118917279 44033925 76088387 74883354 6800933 14253942 0 0 0 0 0 0 0 0 110092848 114426240 930486 1083130 0 0 916089 917352 0 0 0 0 0 0 0 0 0 0 202790 176787 2049365 2177269 X 104366365 108057553 3677118 4191418 108043483 112248971 110092848 114426240 4167966 37522 X false true X true false X 2594019 1632885 8856075 3742982 4692918 21518879 11577378 8111941 9132739 10371049 11188616 50381723 0 0 0 14171397 9744826 17988814 14114031 15881534 71900602 1477371 301490 2096370 21200 57524 3953955 0 1477371 301490 2096370 21200 57524 3953955 67946647 7268944 6302862 7100803 7441236 8361689 36475534 0 7268944 6302862 7100803 7441236 8361689 36475534 27408 201339 218020 112106 102602 661475 123215 110712 101236 80326 26507 441996 21590964 16359739 25408873 21747699 24372332 109479607 0.62063 0.58900 0.33317 0.31810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21658026 21658026 40727991 25634726 15093265 51636130 16179589 35456541 2250644 1997547 253097 2644488 222063 2422425 74883354 0 SECURITY DEPOSITS 176787 176787 X 27165059 37522 599522 5463986 6101030 21064029 21064029 22959571 599522 5463986 6063508 16896063 16896063 PART XI, 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, 2023 AND 2022. Schedule D, PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD: $1,683,296 RENTAL EXPENSES: $3,780,690 Schedule D, Part XII, Line 2D- Other Adjustments: COST OF GOODS SOLD: $1,683,296 RENTAL EXPENSES: $3,780,690 true Europe (Including Iceland and Greenland) Program Services translation, printing 322916 Russia and the Newly Independent States Program Services translation, printing 86911 South Asia Program Services translation, printing 147874 Middle East and North Africa Program Services translation, printing 91055 648756 648756 Europe (Including Iceland and Greenland) translation, printing 35842 book Europe (Including Iceland and Greenland) translation, printing 19695 Book Europe (Including Iceland and Greenland) translation, printing 20871 book South Asia translation, printing 146874 book Europe (Including Iceland and Greenland) translation, printin 28539 book Europe (Including Iceland and Greenland) translation, printing 24454 book Russia and the Newly Independent States translation, printing 51069 book Europe (Including Iceland and Greenland) translation, printing 16459 book Middle East and North Africa translation, printing 91055 Book Europe (Including Iceland and Greenland) translation and printing 34261 book Europe (Including Iceland and Greenland) Bible Distribution 148903 BOOK Europe (Including Iceland and Greenland) translation and printing 27003 BOOK 10 3 false false true false false false 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 II, COLUMN (D): (D) PURPOSE OF GRANT: TRANSLATION, PRINTING & DISTRIBUTION OF MINISTRY PUBLICATIONS; CHRISTIAN WORK; BIBLE DISTRIBUTION true CHURCH IN ANAHEIM - LME 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(c)(3) 296544 BOOK SERVING IN EUROPE Church in Yorba Linda 3812 N Rose Dr Yorba Linda CA 92886 330439225 501(C)(3) 50000 Book Building of meeting hall 2 0 Part I Description of Procedure for Monitoring Use of Funds 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. AMY GRAVER IN-LAW OF OFFICER 61381 W-2 WAGES false NICOLE DUSSELJEE CHILD OF OFFICER 63983 W-2 WAGES false TIMOTHY GRAVER CHILD OF OFFICER 102720 W-2 WAGES false YIN FONG LEE IN-LAW OF FOUNDER 79189 W-2 WAGES false PHOEBE TAI Daughter of officer 36587 W-2 WAGES false DANIEL LEE GRANDSON OF FOUNDER 79677 W-2 WAGES false CAROLYN LEE IN-LAW OF FOUNDER 38665 W-2 WAGES false JOANNA KUO DAUGHTER OF FOUNDER 29151 W-2 WAGES false VALENA WARDEN WIFE OF OFFICER 93187 W-2 WAGES false CHARLES S WARDEN SON OF OFFICER 93388 W-2 WAGES false MITCHELL KENNARD SON OF OFFICER 47320 W-2 WAGES false X 3 46861 FMV X 1 89 FMV X 1 474374 FMV X EQUIPMENT 1 3400 0 0 false false false FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: DEVELOPED MINISTRY MESSAGES TO BE BROADCAST ON THE RADIO IN ENGLISH AND SPANISH. EXPENSES $ 288,337. INCLUDING GRANTS OF $ 0. REVENUE $ 0. DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. EXPENSES $ 349,169. INCLUDING GRANTS OF $ 349,169. REVENUE $ 0. 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 SUPPORT CA 409959 1260733 LIVING STREA