Living Waters Publications
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PUBLISH, PRODUCE, DISTRIBUTE, AND SELL/DONATE RELIGIOUS BOOKS, TRACTS, PAMPHLETS, VIDEO AND AUDIO TAPES AS WELL AS PROVIDE RADIO, WEB AND T.V. PROGRAMMING TO TEACH CHRISTIANS HOW TO SHARE THEIR FAITH EFFECTIVELY.
- Income
- $6.2 million
- Spending
- $6.3 million
- Spent on programs
- 52%
- Reserves
- 10.4 months of spending
- Largest source of income
- donations and private grants, 78%
- Employees
- 30
- Volunteers
- 4
- Highest pay
- $228,008, president
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 79 out of 100. Higher than 58% of charities in its peer group (religion, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 10.4 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
15 of 15Income rose 0% on the year before.
Spending floor
8 of 1552% of spending went to programs and raising each dollar of donations cost 17 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 85% of charities in its peer group (religion, $1m to $10m).
Independent board
25 of 254 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (12)
- $579,084 spent. THE WAY OF THE MASTER TELEVISION SERIES (PROGRAM EXPENDITURES - $579,084.42)THE WAY OF THE MASTER TELEVISION PROGRAM, PRODUCES 13 HIGH-QUALITY EPISODES PER SEASON, WHICH WE DISTRIBUTE 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 2024 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 IS NOW BEING CARRIED ON OUR LIVINGWATERS.TV PLATFORM IN 2024. PRE-PRODUCTION AND FILMING FOR SEASON 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.
- $571,484 spent. STREET EVANGELISM (PROGRAM EXPENDITURES - $571,484.40)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, 2024, 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 2024, ONE SUCH LARGE SCALE EVENT PROVIDED CUSTOMIZED RESOURCES TO BE GIVEN AWAY LEADING UP TO AND DURING THE OLYMPIC SUMMER GAMES IN PARIS FRANCE. DURING THIS OUTREACH, MILLIONS OF FREE RESOURCES WERE PROVIDED TO CHRISTIANS IN THE U.S., THE U.K., EUROPE, AUSTRALIA AND NEW ZEALAND.
- $479,610 spent. WEB / YOUTUBE (PROGRAM EXPENDITURES - $479,609.96)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.
- 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 2024.
- $209,385 spent. LIVING WATERS ESPANOL FORMERLY SPANISH LANGUAGE OUTREACH (PROGRAM EXPENDITURES - $209,385.09)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. WE ALSO PROVIDED CONFERENCE SPEAKERS THROUGHOUT THE YEAR IN MEXICO AND VARIOUS COUNTRIES IN LATIN AMERICA.
- $61,470 spent. INT'L MISSIONS PROJECT (PROGRAM EXPENDITURES - $61,469.69)THIS PROGRAM SERVES VARIOUS VOLUNTEER REPRESENTATIVES IN EUROPE, ASIA, COLUMBIA, AND AUSTRALIA. 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, 2024, WE CONTINUED TO HELP OUR PARTNERS IN THESE REGIONS BUILD UP THEIR LOCAL PRESENCE AND PROVIDE NEW RESOURCES. ADDITIONALLY, WE PROVIDED LIMITED MONETARY SUPPORT OR PHYSICAL INVENTORY CREDIT SUPPORT IN ORDER TO HELP FULFILL OUR EVANGELISTIC MISSION IN THOSE REGIONS OF THE WORLD.
- $174,384 spent. CONFERENCES/SPEAKING ENGAGEMENTS (PROGRAM EXPENDITURES - $174,384.17)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, 2024, OUR SPEAKERS WERE ABLE TO ENGAGE IN 17 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 TWO INTERNATIONAL CONFERENCES IN FRANCE AND CANADA. SPEAKERS ALSO PARTICIPATED AS REMOTE ONLINE SPEAKERS FOR CONFERENCES IN IRELAND AND NEW ZEALAND.
- $368,229 spent. OUTREACH (SCHOOL OF BIBLICAL EVANGELISM/LIVINGWATERS.TV FORMERLY LW EQUIP) (PROGRAM EXPENDITURES - $368,228.45)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.LIVINGWATERS.TV (FORMERLY LW EQUIP) IS A STREAMING SERVICE CHANNEL WHICH WAS LAUNCHED IN FALL 2024. THE BASIC FORMAT OF LIVING WATERS TV CONSISTS 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 IS ORGANIZED BY CATEGORIES AND SPEAKERS AND OFFERS FREE CONTENT AND PAID SUBSCRIPTION OPTIONS TO OUR SUPPORTERS.
- $201,434 spent. AMBASSADORS' ACADEMY (PROGRAM EXPENDITURES - $201,434.34THIS 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, 2024, WE CONTINUED OUR IN-PERSON ACADEMY TRAINING PROGRAM IN JUNE.
- $370,166 spent. WAY OF THE MASTER PODCAST OUTREACH (PROGRAM EXPENDITURES - $370,166.47)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.
- $22,946 spent. HEART CHANGER PROJECTS (PROGRAM EXPENDITURES - $22,945.68)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, 2024, NO NEW FILM WAS RELEASED. ALL FILMS ARE NOW FREELY AVAILABLE ON YOUTUBE.
- $188,187 spent. OTHER DONATIONS AND GRANTS (PROGRAM EXPENDITURES - $188,186.87)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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2005.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.