2025-11-17T12:08:26-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 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 2025-11-17 true true Richard Ruvelson P00234075 3012726000 2024 2025-03-06 01:10:19Z Curtis Kennard 2431 W La Palma Avenue Anaheim CA 92801 73556847 false X WWW.LSM.ORG X 1965 CA CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, TRAININGS AND CONFERENCES. 15 3 139 1490 375596 0 4692918 3808799 6389162 7517831 2817895 1230721 7164054 7555875 21064029 20113226 997925 1175862 0 0 7711773 8157856 0 0 0 8186365 8323461 16896063 17657179 4167966 2456047 114426240 116246513 2177269 1540816 112248971 114705697 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 5227368 3576848 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 2024 THROUGH ALL PROGRAM SERVICES. 7079728 7517831 CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES. 1325835 863834 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. 556617 312028 37273 14189548 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 true false false false false false false true false true false false false true false false false false true 43 0 true 139 true true true false false false false false false false false true false false false X 15 3 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 119417 0 33829 Tony H Espinosa Research Writer 40.0 0.0 X 116935 0 33829 Andrew Delos Reyes IT Infrastructure Engineer 50.0 0.0 X 121021 0 18885 Titus Boswell Asst. Facilities Manager 40.0 0.0 X 116453 0 18885 Ilerioluw Oladele Director 45.0 0.0 X 121149 0 12590 Ron Kangas Director 40.0 0.0 X 126149 0 0 Ed Marks Director 40.0 0.0 X 124593 0 0 Hector Felix Computer Programmer 40.0 0.0 X 112966 0 11331 Curtis Kennard VICE PRESIDENT & Treasurer 40.0 0.0 X X 100765 0 0 Samuel Lee ASSISTANT TREASURER 53.0 0.0 X X 76277 0 18885 Dennis Higashi Director 40.0 0.0 X 90531 0 0 Kerry Robichaux ASSISTANT SECRETARY 40.0 0.0 X X 88430 0 0 Yorke Warden Secretary 40.0 0.0 X X 72107 0 0 Raymond Graver PRESIDENT 30.0 0.0 X X 49408 0 0 George Danker Director 12.0 0.0 X 35830 0 0 David Koo Director 25.0 0.0 X 32868 0 0 Bryan Karr Director 15.0 0.0 X 25470 0 0 Joe Davis Director 1.0 0.0 X 5856 0 0 James Lee Director 1.0 0.0 X 0 0 0 Rick Scatterday Director 5.0 0.0 X 0 0 0 1536225 0 148234 11 false true false Brilliant Printers Pvt Ltd 261 MALLARABANAWADI KARNATAKA NELAMANGALA BANGA IN 562123 PRINTING 304672 Paisjeland LLC 341 sunset Dr SE CONCORD NC 28025 Printing 339791 SYSCO LOS ANGELES INC 400FIELD DR LAKE FOREST IL 60045 FOOD SERVICE 325596 ROYAL JONGBLOED MARKTWEG 73A 8444 AB HEERENVEEN 0 NL BOOK PRINTING 292461 Aecero Inc 2463 W La Palma Ave Ste200 ANAHEIM CA 92801 Security Services 683350 9 3808799 233242 3808799 MINISTRY TRAINING 900099 7517831 7517831 7517831 1218556 1218556 0 156293 156293 6870623 3460758 3409865 0 3409865 3409865 48124000 12165 48124000 12165 12165 12165 0 0 0 0 0 0 5435711 1858863 3576848 3576848 ANAHEIM PALMS TELECOM INCOME 517000 375596 375596 OTHER INCOME 900099 37273 37273 412869 20113226 11131952 375596 4796879 312028 312028 0 863834 863834 0 980908 809973 170935 0 6572548 5176812 1395736 0 0 604400 453300 151100 0 57351 18347 39004 85524 85524 0 0 0 0 15678 15678 248227 105890 142337 0 0 1448235 934219 514016 168653 94097 74556 0 667940 663345 4595 0 0 1710253 1354409 355844 1393886 1124968 268918 FOOD 753368 745532 7836 REPAIR & MAINTENANCE 686498 478755 207743 POSTAGE & SHIPPING 396419 389570 6849 BANK & CREDIT CHARGES 258988 233983 25005 432441 414808 17633 17657179 14189548 3467631 0 1478067 2475817 12631000 15723416 0 0 290010 470862 0 0 0 0 54000 4908 6032576 6150448 4803291 4236815 120374490 46923727 74883354 73450763 14253942 13512776 0 0 0 0 0 0 0 220708 114426240 116246513 1083130 948483 0 0 917352 425546 0 0 0 0 0 0 0 0 0 0 176787 166787 2177269 1540816 X 108057553 110896685 4191418 3809012 112248971 114705697 114426240 116246513 2456047 679 X false true X true false X 1632885 8856075 3742982 4692918 3808799 22733659 8111941 9132739 10371049 11188616 12953542 51757887 0 0 0 9744826 17988814 14114031 15881534 16762341 74491546 301490 2096370 21200 57524 161955 2638539 0 301490 2096370 21200 57524 161955 2638539 71853007 6302862 7100803 7441236 8361689 8245472 37452062 0 6302862 7100803 7441236 8361689 8245472 37452062 201339 218020 112106 102602 91222 725289 110712 101236 80326 26507 37273 356054 16359739 25408873 21747699 24372332 25136308 113024951 0.63573 0.62063 0.33136 0.33317 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 21658026 21658026 0 40727991 26668939 14059052 0 53719489 17978563 35740926 0 2330198 2053537 276661 0 1938788 222690 1716098 73450763 0 SECURITY DEPOSITS 166787 166787 X 26381238 679 598491 5668842 6268012 20113226 20113226 23575291 598491 5319621 5918112 17657179 17657179 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, 2024 AND 2023. Schedule D, PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD: $1,858,863 RENTAL EXPENSES: $3,460,758 Reversal of Rental Income: $349,221 Schedule D, Part XII, Line 2D- Other Adjustments: COST OF GOODS SOLD: $1,858,863 RENTAL EXPENSES: $3,460,758 true Europe (Including Iceland and Greenland) 0 0 Program Services translation, printing 380320 Russia and the Newly Independent States 0 0 Program Services translation, printing 104071 South Asia 0 0 Program Services translation, printing 260497 Middle East and North Africa 0 0 Program Services translation, printing 110742 Sub-Saharan Africa 0 0 Program Services translation, printing 8204 0 0 0 0 863834 863834 Europe (Including Iceland and Greenland) translation, printing 52042 book Europe (Including Iceland and Greenland) translation, printing 19736 Book Europe (Including Iceland and Greenland) translation, printing 8149 book South Asia translation, printing 210998 book Europe (Including Iceland and Greenland) translation, printin 22820 book Europe (Including Iceland and Greenland) translation, printing 37449 book Russia and the Newly Independent States translation, printing 52029 book Europe (Including Iceland and Greenland) translation, printing 21667 book Middle East and North Africa translation, printing 110742 Book Europe (Including Iceland and Greenland) translation and printing 33695 book Europe (Including Iceland and Greenland) Bible Distribution 141630 BOOK Europe (Including Iceland and Greenland) translation, & printing 28617 BOOK Europe (Including Iceland and Greenland) TRANSLATION, PRINTING 14809 book Europe (Including Iceland and Greenland) TRANSLATING, & PRINTING 7552 book East Asia and the Pacific TRANSLATION, & PRINTING 45000 book Europe (Including Iceland and Greenland) TRANSLATION, & PRINTING 44196 book Sub-Saharan Africa Translation, & Printing 8203 book 17 0 false false false 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) 245893 BOOK SERVING IN EUROPE Church in Houston 6357 Windswept Lane Houston TX 77057 237092598 501(C)(3) 15000 Book Needy Saints Church in Dallas 13093 Meandering Way Dallas TX 75240 237164674 501(C)(3) 7000 Book Needy Saints & Widows Acaiawood School 2530 West LA Palma Ave ANAHEIM CA 92801 330718663 501(C)(3) 33100 Book Grants 4 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. X true true X X X X false false false false false false false false false Martin Fuller Research Writer 119417 0 0 0 0 0 0 0 33829 0 153246 0 0 0 Tony H Espinosa Research Writer 116935 0 0 0 0 0 0 0 33829 0 150764 0 0 0 AMY GRAVER IN-LAW OF OFFICER 69042 W-2 WAGES false NICOLE DUSSELJEE CHILD OF OFFICER 66074 W-2 WAGES false TIMOTHY GRAVER CHILD OF OFFICER 97367 W-2 WAGES false YIN FONG LEE IN-LAW OF FOUNDER 80962 W-2 WAGES false PHOEBE TAI Daughter of officer 38403 W-2 WAGES false DANIEL LEE GRANDSON OF FOUNDER 81450 W-2 WAGES false CAROLYN LEE IN-LAW OF FOUNDER 39731 W-2 WAGES false JOANNA KUO DAUGHTER OF FOUNDER 29151 W-2 WAGES false VALENA WARDEN WIFE OF OFFICER 37940 W-2 WAGES false CHARLES S WARDEN SON OF OFFICER 95302 W-2 WAGES false MITCHELL KENNARD SON OF OFFICER 48380 W-2 WAGES false BERNICE DANKER WIFE OF DIRECTOR 15489 W-2 WAGES false X 1 2825 FMV X 1 230417 FMV 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 $ 244,589. INCLUDING GRANTS OF $ 0. REVENUE $ 0. DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. EXPENSES $ 312,028. INCLUDING GRANTS OF $ 312,028. 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 403234 1285206 LIVING STREA