2023-11-12T15:46:09-06:00 2022-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2022-01-01 460484695 Living on the Edge with Chip Ingram LIVI 7702164331 3090 Premiere Parkway 600 Duluth GA 30097 Andrew Accardy CFO & EVP International 7702164331 2023-11-12 1 Andrew Accardy 999009999 0 Luke Burnett P01079018 5055022746 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X Chip Ingram 3090 Premiere Parkway 600 Duluth GA 30097 13047537 0 X www.livingontheedge.org X 2002 CA Living on the Edge engages in evangelism by presenting biblical & traditional Christian claims. 9 7 51 8 0 0 14293852 11877283 0 0 74512 19622 228506 300883 14596870 12197788 0 0 0 0 4265501 4912643 0 0 1520952 6459473 8314144 10724974 13226787 3871896 -1028999 11008342 11232223 364274 1889450 10644068 9342773 X Living on the Edge (LOTE) is a media discipleship ministry. LOTE helps people meet with God through His Word and prayer to enjoy His presence, receive His directions, and follow His Will; encourages people to personally connect in safe relationships that provide love, support, transparency, challenge and accountability; and challenges people to "live out" Jesus' love for others through acts of service and sacrifice at home, work, play and church. 0 0 10138259 234040 LOTE proclaimed the Good News of Jesus Christ through the internet, radio, and television, and through the distribution of DVDs, CDs, books, and other various publications.Practical teaching: Over 1 million people a week watch, listen, or stream the biblical teaching of LOTE. Chip is heard on 900 radio outlets throughout the U.S. and LOTE TV is broadcast on NRB TV and numerous overseas outlets. LOTE's largest growth by far is in digital listeners, with an average of 24,000 daily users listening online via the Web and podcasts.Life changing tools: The biblical, life changing resources created by LOTE equip everyday believers to live out their faith in truly transformational ways. To date, over 1.4 million people have experienced a LOTE group study. All resources are aimed at helping people move from being spiritual spectators to actively engaging their faith every day.Spiritual training: With an online community of just over 2 million people, LivingontheEdge.org delivers biblical truth and discipleship resources that help people grow in their relationship with God and each other. LOTE's free online resources are easy to find and share, and help people apply God's truth to their lives in practical, transformational ways. 10138259 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 69 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK FL GA HI MD MN MS NH ND SC TN VA WV WI X Andrew Accardy 7702164331 3090 Premiere Parkway 600 Duluth GA 30097 X Chip Ingram CEO 45.00 X X 141704 0 168540 Gearl Spicer Chairman of the Board 1.00 X X 0 0 0 Charlie Germany Treasurer 1.00 X X 0 0 0 Mark Carver Secretary 1.00 X X 0 0 0 Gregg Dedrick Director 1.00 X 0 0 0 AC Musgrave Director 1.00 X 0 0 0 Mike Holwick Director 1.00 X 0 0 0 Dick Sleeper Director 1.00 X 0 0 0 Theresa Ingram Director 1.00 X 0 0 0 Andrew Accardy President & COO 40.00 X 145457 0 122738 Alex Viering Chief of Staff 40.00 X 199687 0 38670 Greg Kucala SVP, Operations 40.00 X 118562 0 87602 Tim Innes VP, Global 40.00 X 146779 0 26623 Kathryn Allen Executive Director of Prim 40.00 X 158073 0 9663 Sharon Dorrill Director Donor Relations 40.00 X 110320 0 19163 1020582 0 472999 10 0 1 0 Big Click Syndicate LLC 184 South Livingston Ave Ste 915 Livingston NJ 07039 Social Media Management 238737 Dave Holden 26741 Portola Parkway 1E162 Foothill Ranch CA 92610 Global Master Trainer 100500 2 11877283 230118 11877283 92880 92880 53000 53000 468744 542002 -73258 -73258 -73258 541787 307747 234040 234040 13843 13843 13843 12197788 234040 0 86465 579728 448297 56580 74851 46107 46107 3334777 2630054 478915 225808 85458 70826 12816 1816 655802 505875 83954 65973 210771 164401 29508 16862 8701 8701 37689 37689 26541 26541 1026025 854978 8583 162464 412705 412705 1292947 253159 354667 685121 610250 274798 271521 63931 1282 1282 499017 369274 68591 61152 597437 474836 38247 84354 318547 233424 21693 63430 101268 75951 10127 15190 59443 59443 Pastoral Training & Edu 1644655 1644655 Broadcasting 1380756 1380756 Product Development 296881 296881 13226787 10138259 1567576 1520952 5050470 3425867 1879114 2903550 49198 108404 270519 158841 102278 125720 1140496 516184 617572 624312 3003733 2712689 12605 22853 1172840 11008342 11232223 364274 604965 0 1284485 364274 1889450 X 9024318 8619324 1619750 723449 10644068 9342773 11008342 11232223 -1028999 -272296 0 X 0 1 X 1 0 X 7300748 8749279 10643846 14293852 11877283 52865008 7300748 8749279 10643846 14293852 11877283 52865008 1046185 51818823 19192 70568 62515 79512 145880 377667 12558 17824 14793 14806 13843 73824 53316499 3463879 0.97190 0.96890 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2018 Amount: $ 12,558. 2019 Amount: $ 17,824. 2020 Amount: $ 14,793. 2021 Amount: $ 14,806. 2022 Amount: $ 13,843. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 904496 516184 388312 236000 236000 624312 Deposits 22853 Operating leases right-of-use assets 1149987 1172840 Operating leases right-of-use obligations 1284485 1284485 12206698 -272296 307747 35451 12171247 26541 26541 12197788 13507993 307747 307747 13200246 26541 26541 13226787 Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 307,747. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 307,747. Middle East and North Africa 0 0 Program Services Social Media and Training 98770 Middle East and North Africa 0 0 Program Services Travel 17813 South Asia 0 2 Program Services Translation & Training 178415 South Asia 0 0 Program Services Travel 22725 East Asia and the Pacific 0 0 Program Services Translation and Training 817096 Sub-Saharan Africa 0 1 Program Services Training Pastors in ART of Survival 326623 Sub-Saharan Africa 0 0 Program Services Travel 87158 Central America and the Caribbean 0 0 Program Services Travel 27938 Central America and the Caribbean 0 0 Training Pastors Training Pastors 255267 Europe 0 0 Program Services Travel & Training & Aid 250432 0 3 0 0 0 3 1576538 505699 2082237 0 0 0 0 0 0 Part I, line 3: Expenditures are accounted for using the accrual method of accounting. Part III Accounting Method: X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Chip Ingram CEO 141704 0 0 0 0 0 41175 0 127664 0 310543 0 0 0 Andrew Accardy President & COO 145457 0 0 0 0 0 23866 0 99863 0 269186 0 0 0 Alex Viering Chief of Staff 199687 0 0 0 0 0 9798 0 29944 0 239429 0 0 0 Greg Kucala SVP, Operations 118562 0 0 0 0 0 18036 0 70637 0 207235 0 0 0 Tim Innes VP, Global 146779 0 0 0 0 0 0 0 27635 0 174414 0 0 0 Kathryn Allen Executive Director of Prim 158073 0 0 0 0 0 0 0 10681 0 168754 0 0 0 Part I, Line 1a Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers met the qualifications for and received a ministerial housing allowance during the tax year. Chip Ingram CEO 323942 Salary and Royalties 0 X 18 230118 Selling Price 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 1a The Executive Committee of the board consists of the President, Board Chairman and Treasurer. Per the Bylaws of the organization, the Executive Committee may act on behalf of and with the authority of the board except with respect: (1) filling vacancies of the board or other committees, (2) adopting, amending or repealing bylaws, (3) amending or repealing any resolution of the board of directors which by its express terms is not so amendable or repealable; or (4) appointing other committees of the board. Form 990, Part VI, Section A, line 2 CEO, Chip Ingram and Director, Theresa Ingram have a family relationship. Form 990, Part VI, Section B, line 11b Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c LOTE requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Board Chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 Question 15a & 15b - Annually the independent members of the Executive Committee determine the compensation for the organization's CEO and President/COO using a compensation study, comparability data and performance evaluations. The process and determination of compensation is documented in the meeting minutes. Form 990, Part VI, Section C, line 19 LOTE's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part VII, Section A, Line 1a Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.