2022-11-01T10:38:18-05:00 2021-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2021-01-01 460484695 Living on the Edge with Chip Ingram LIVI 7702164331 3080 Premiere Parkway 150 Duluth GA 30097 Andrew Accardy President & COO 7702164331 2022-11-01 1 Andrew Accardy 999009999 Daren Daiga P01074795 6785185301 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Chip Ingram 3080 Premiere Parkway 150 Duluth GA 30097 15835465 0 X www.livingontheedge.org X 2002 CA Living on the Edge engages in evangelism by presenting biblical & traditional Christian claims. 10 8 46 22 0 0 10643846 14293852 0 0 62515 74512 154097 228506 10860458 14596870 72000 0 0 0 3586864 4265501 0 0 1223703 5316460 6459473 8975324 10724974 1885134 3871896 7733886 11008342 918511 364274 6815375 10644068 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 8249357 208700 Living on the Edge (LOTE) reaches over 1 million people per week on radio, streaming, podcast and app with biblical teaching from God's Word. LOTE trains pastors around the world to build healthy, disciple-making churches.LOTE produces and distributes print and digital resources to help Christians live like Christians. 8249357 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 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 54 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA GA HI MN MS ND NH TN WA WV X Andrew Accardy 7702164331 3080 Premiere Parkway 150 Duluth GA 30097 X Chip Ingram CEO 45.00 X X 136815 0 134479 Gearl Spicer Chairman of the Board 1.00 X X 0 0 0 Charlie Germany Treasurer 1.00 X X 0 0 0 Phil Shaffer Secretary 1.00 X X 0 0 0 Gregg Dedrick Director 1.00 X 0 0 0 Mark Carver 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 146995 0 98975 Alex Viering Chief of Staff 40.00 X 210258 0 38000 Kathryn Allen Executive Director of Prim 40.00 X 149026 0 10503 643094 0 281957 4 0 1 0 Big Click Syndicate LLC 184 South Livingston Ave Ste 915 Livingston NJ 07039 Social Media Management 259533 McQueen Analytics 1770 Prescott Point Ct Grand Rapids MI 49546 Product Development 119700 CMD Tab 245 E Bethel Rd Coppell TX 75019 Web Designer 102727 3 479897 13813955 1743025 14293852 74512 74512 5000 5000 899820 899820 0 0 547475 338775 208700 208700 14806 14806 14806 14596870 208700 0 94318 518958 394408 72654 51896 50953 50953 3199617 2546486 376508 276623 104546 82040 12051 10455 216009 172695 21713 21601 175418 136826 21050 17542 31019 31019 29280 29280 25648 25648 635372 455119 13045 167208 263677 263677 1102055 312803 274529 514723 492962 255408 181247 56307 52006 52006 243064 168026 43016 32022 238334 137681 63715 36938 162003 119904 15846 26253 80899 60674 8090 12135 62503 62503 Radio & TV Broadcasting 1439984 1439984 Training & Education 1274467 1274467 Product Development 326200 326200 10724974 8249357 1251914 1223703 2757289 5050470 1965952 1879114 34134 49198 179124 270519 382488 102278 1348927 731355 370960 617572 2000818 3003733 23022 12605 20099 22853 7733886 11008342 438614 364274 479897 918511 364274 X 6547471 9024318 267904 1619750 6815375 10644068 7733886 11008342 3871896 -43203 0 X 0 1 X 1 0 X 6987357 7300748 8749279 10643846 14293852 47975082 6987357 7300748 8749279 10643846 14293852 47975082 1145901 46829181 47376 19192 70568 62515 79512 279163 16449 12558 17824 14793 14806 76430 48330675 3949242 0.96890 0.99230 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2017 Amount: $ 16,449. 2018 Amount: $ 12,558. 2019 Amount: $ 17,824. 2020 Amount: $ 14,793. 2021 Amount: $ 14,806. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 890242 474365 415877 458685 256990 201695 617572 14866794 -43203 338775 295572 14571222 25648 25648 14596870 11038101 338775 338775 10699326 25648 25648 10724974 Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 338,775. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 338,775. Middle East and North Africa 1 0 Program Services Social Media and Training 104665 Middle East and North Africa 0 0 Program Services Travel 9440 South Asia 0 0 Program Services Translation 1565 South Asia 0 0 Program Services Travel 6070 East Asia and the Pacific 0 0 Program Services Translation and Training 1223405 Sub-Saharan Africa 0 0 Program Services Training Pastors 70000 Sub-Saharan Africa 0 0 Program Services Travel 7906 Central America and the Caribbean 0 0 Program Services Travel 5946 Europe 0 0 Program Services Travel 4252 1 0 0 0 1 0 1428997 4252 1433249 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 1 0 Chip Ingram CEO 124612 0 12203 0 0 0 13568 0 121252 0 271635 0 0 0 Alex Viering Chief of Staff 192258 0 18000 0 0 0 10159 0 29179 0 249596 0 0 0 Andrew Accardy President & COO 140995 0 6000 0 0 0 11152 0 89176 0 247323 0 0 0 Kathryn Allen Executive Director of Prim 146026 0 3000 0 0 0 0 0 11775 0 160801 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. Part I, Line 7 The CEO and President/COO each received non-fixed payments in the form of bonuses that are determined and approved by the board of directors. Two highly compensated employees received non-fixed payments in the form of a bonus that was determined and approved by the President/COO. Chip Ingram President 313948 Salary and Royalties 0 X 26 1743025 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 comparability data and performance evaluations. During FYE 12/31/21, the organization performed a compensation study with a CPA firm. 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.