Nonprofit · EIN 23-7031637
LIVING STREAM
Tax-exempt · ANAHEIM, CA 92801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $20,113,226 | $17,657,179 | $2,456,047 | $116,246,513 | $1,540,816 | $114,705,697 |
| December 31, 2023 | 990 | $21,064,029 | $16,896,063 | $4,167,966 | $114,426,240 | $2,177,269 | $112,248,971 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,808,799
- Program service revenue
- $7,517,831
- Investment income
- $1,230,721
- Royalties
- $156,293
- Net rental income
- $3,409,865
- Net gain from sales of assets
- $12,165
- Net income from sales of inventory
- $3,576,848
- Other revenue
- $7,555,875
Expenses
- Grants and similar amounts paid
- $1,175,862
- Compensation of officers, directors and key employees
- $980,908
- Other salaries and wages
- $6,572,548
- Salaries, compensation and benefits (total)
- $8,157,856
- Professional fundraising fees
- $0
- Legal fees
- $57,351
- Accounting fees
- $85,524
- Occupancy
- $1,448,235
- Travel
- $168,653
- Depreciation
- $1,710,253
- Program services (functional)
- $14,189,548
- Management and general (functional)
- $3,467,631
Balance sheet and other
- Total assets, start of year
- $114,426,240
- Total assets, end of year
- $116,246,513
- Total liabilities, end of year
- $1,540,816
- Net assets, end of year
- $114,705,697
- Land, buildings and equipment
- $73,450,763
- Publicly traded securities
- $13,512,776
- Net assets without donor restrictions
- $110,896,685
- Net assets with donor restrictions
- $3,809,012
- Gross unrelated business income
- $375,596
- Gross receipts
- $73,556,847
- Employees
- 139
- Volunteers
- 1,490
- Year formed
- 1965
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Martin Fuller | Research Writer Highest-paid employee | 40 | $119,417 | $33,829 |
| Tony H Espinosa | Research Writer Highest-paid employee | 40 | $116,935 | $33,829 |
| Andrew Delos Reyes | IT Infrastructure Engineer Highest-paid employee | 50 | $121,021 | $18,885 |
| Titus Boswell | Asst. Facilities Manager Highest-paid employee | 40 | $116,453 | $18,885 |
| Ilerioluw Oladele | Director Trustee or director | 45 | $121,149 | $12,590 |
| Ron Kangas | Director Trustee or director | 40 | $126,149 | $0 |
| Ed Marks | Director Trustee or director | 40 | $124,593 | $0 |
| Hector Felix | Computer Programmer Highest-paid employee | 40 | $112,966 | $11,331 |
| Curtis Kennard | VICE PRESIDENT & Treasurer Trustee or director, Officer | 40 | $100,765 | $0 |
| Samuel Lee | ASSISTANT TREASURER Trustee or director, Officer | 53 | $76,277 | $18,885 |
| Dennis Higashi | Director Trustee or director | 40 | $90,531 | $0 |
| Kerry Robichaux | ASSISTANT SECRETARY Trustee or director, Officer | 40 | $88,430 | $0 |
| Yorke Warden | Secretary Trustee or director, Officer | 40 | $72,107 | $0 |
| Raymond Graver | PRESIDENT Trustee or director, Officer | 30 | $49,408 | $0 |
| George Danker | Director Trustee or director | 12 | $35,830 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Koo | Director Trustee or director | 25 | $32,868 |
| Bryan Karr | Director Trustee or director | 15 | $25,470 |
| Joe Davis | Director Trustee or director | 1 | $5,856 |
| James Lee | Director Trustee or director | 1 | $0 |
| Rick Scatterday | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARTIN FULLER | Research Writer Highest-paid employee | 40 | $115,986 | $29,520 |
| TONY ESPINOSA | Research Writer Highest-paid employee | 40 | $113,582 | $29,520 |
| ANDREW DELOS REYES | Network Administrator Highest-paid employee | 50 | $117,512 | $17,820 |
| TITUS BOSWELL | Asst. Facilities Manager Highest-paid employee | 40 | $114,218 | $17,820 |
| Joel Oladele | Director Trustee or director | 45 | $114,341 | $11,838 |
| Ron Kangas | Director Trustee or director | 40 | $123,193 | $0 |
| Ed Marks | Director Trustee or director | 40 | $123,088 | $0 |
| HECTOR FELIX | Computer Programmer Highest-paid employee | 40 | $110,946 | $10,698 |
| Curtis Kennard | VICE PRESIDENT & Treasurer Trustee or director, Officer | 40 | $93,394 | $1,491 |
| Samuel Lee | ASSISTANT TREASURER Trustee or director, Officer | 53 | $74,673 | $17,820 |
| Dennis Higashi | Director Trustee or director | 40 | $88,547 | $0 |
| Kerry Robichaux | ASSISTANT SECRETARY Trustee or director, Officer | 40 | $88,430 | $0 |
| Raymond Graver | PRESIDENT Trustee or director, Officer | 30 | $47,857 | $0 |
| George Danker | Director Trustee or director | 12 | $34,990 | $0 |
| David Koo | Director Trustee or director | 25 | $32,098 | $0 |
| Bryan Karr | Director Trustee or director | 15 | $24,873 | $0 |
| Yorke Warden | Secretary Trustee or director, Officer | 40 | $13,704 | $0 |
| Joe Davis | Director Trustee or director | 1 | $5,886 | $0 |
| James Lee | Director Trustee or director | 1 | $0 | $0 |
| Rick Scatterday | Director Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2431 W LA PALMA AVE, ANAHEIM, CA 92801-2610
- In care of
- % PATRICE FITE ACCOUNTING
- Principal officer (990 for 2024)
- Curtis Kennard, 2431 W La Palma Avenue, Anaheim, CA 92801
- Signed the 990
- Curtis Kennard, VP & TREASURER
- Phone
- (714) 236-6001
- Website
- WWW.LSM.ORG
- Return prepared by
- WITHUMSMITHBROWNPC
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7031637 or by the name LIVING STREAM.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- 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.Expenses $5,227,368 · revenue $3,576,848
- CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES.Expenses $7,079,728 · revenue $7,517,831
- 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.Expenses $1,325,835 · grants $863,834
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7031637
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X200)
- Assets (IRS master file)
- $116,246,513
- Income (IRS master file)
- $73,556,847
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $20,113,226 | $17,657,179 | $116,246,513 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $21,064,029 | $16,896,063 | $114,426,240 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $16,538,754 | $16,647,475 | $110,092,848 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7031637).
Questions about LIVING STREAM
- What is the EIN of LIVING STREAM?
- The employer identification number (EIN) of LIVING STREAM is 23-7031637.
- Is LIVING STREAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to LIVING STREAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING STREAM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING STREAM due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING STREAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LIVING STREAM?
- The 990 for the year ended December 31, 2024 names Curtis Kennard.
- Who are the officers and directors of LIVING STREAM?
- The 990 for the year ended December 31, 2024 lists 20 people; 18 received compensation from the organization, the highest $119,417 (Martin Fuller, Research Writer).
- How much revenue does LIVING STREAM have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $20,113,226, expenses of $17,657,179 and total assets of $116,246,513 at year end.
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