2021-11-15T11:57:00-06:00 2020-12-31 WITHUMSMITHBROWNPC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2020-01-01 237031637 Living Stream (dba Living Stream Ministry) % PATRICE FITE ACCOUNTING LIVI 7142366001 2431 W La Palma Avenue Anaheim CA 92801 CURT KENNARD ASSISTANT TREASURER 7142366001 2021-11-12 true CURT KENNARD 999009999 TASHA J OTSUJI P00846495 9492612808 2021-11-15 2020 2022-09-23 18:48:47Z CURT KENNARD 2431 W La Palma Avenue Anaheim CA 92801 23699263 false X WWW.LSM.ORG X 1965 CA CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, AND TRAINING CONFERENCES. 14 2 136 90 395924 0 2594019 1632885 6060959 4890190 210735 123754 7438023 5059974 16303736 11706803 1319004 1838578 0 0 5946336 5671191 0 0 0 6596139 5119372 13861479 12629141 2442257 -922338 103486934 102112474 2128346 1577806 101358588 100534668 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 3627508 2039647 LIVING STREAM MINISTRY PROVIDES VIDEO, AUDIO, ELECTRONIC AND PRINTED RELIGIOUS MATERIALS, TRANSLATED INTO MULTIPLE LANGUAGES, WHICH IT DISTRIBUTES THROUGH CHURCHES, BOOKSTORES AND ON THE INTERNET. APPROXIMATELY 36,000 PERSONS WERE ASSISTED IN 2020 THROUGH ALL PROGRAM SERVICES. 4379070 4890190 CONDUCTED 11 RELIGIOUS TRAININGS, INCLUDING CONFERENCES, FULL TIME PROGRAMS AND ONLINE CLASSES. 1899237 1706272 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. 305910 132306 110712 10211725 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 false false false false false false false true false false false false false true false false false false true 57 0 true 136 true true true false false false false false false false false false false false X 14 2 true 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 X Ed Marks Director 40.0 0.0 X 100072 0 0 Ron Kangas Director 40.0 0.0 X 99889 0 0 Curt Kennard Assistant Treasurer 40.0 0.0 X X 79736 0 5467 Kerry Robichaux Director 40.0 0.0 X 81728 0 0 Samuel Lee Director 43.0 0.0 X 60543 0 16402 Dennis Higashi Director 40.0 0.0 X 72028 0 0 Benson Phillips President 30.0 0.0 X X 57181 0 0 Bryan Karr Director 40.0 0.0 X 39738 0 0 Raymond Graver Treasurer 30.0 0.0 X X 39005 0 0 David Koo Director 25.0 0.0 X 25898 0 4100 George Danker Director 12.0 0.0 X 28371 0 0 Andrew Yu thru 12202020 Secretary and VP 40.0 0.0 X X 20459 0 0 Joe Davis Director 1.0 0.0 X 5856 0 0 Rick Scatterday Director 5.0 0.0 X 0 0 0 Yorke Warden Assistant Secretary 40.0 0.0 X X 0 0 0 710504 0 25969 1 false false false Esplanade Builders Inc 23820 Hawthorne Blvd Ste 100 Torrance CA 90505 General Contractor 3509100 KT Industries 3203 Fletcher Dr LOS ANGELES CA 90065 General Contractor 1296877 KAISER FOUNDATION HEALTH PLAN FILE 54803 Los Angeles CA 900744803 HEALTHCARE SERVICES 803038 CBRE Inc PO Box 740935 LOS ANGELES CA 900740935 commercial realtor 516074 Brilliant Printers Pvt Ltd 1819 LOTTEGOLLA HALLI DMV 2ND STA BANGALORE 0 IN printer 497188 22 1632885 1632885 MINISTRY TRAINING 900099 4890190 4890190 4890190 110579 110579 0 191570 191570 6000713 3678792 2321921 0 2321921 2321921 7145283 106 7132214 13069 106 13175 13175 0 0 0 0 0 0 3221301 1181454 2039847 2039847 ANAHEIM PALMS TELECOM INCOME 517000 395924 395924 Other Income 900099 110712 110712 506636 11706803 7040749 395924 2637245 132306 132306 0 1706272 1706272 0 736474 540933 195541 0 4617591 3693010 924581 0 0 317126 250620 66506 0 17635 14350 3285 54659 54659 0 0 0 0 9583 9583 422834 220540 202294 0 0 838062 493275 344787 45980 20317 25663 0 30030 30030 111 111 0 1579185 1394652 184533 1037963 853226 184737 REPAIR & MAINTENANCE 426235 219860 206375 POSTAGE & SHIPPING 396787 385390 11397 BANK & CREDIT CHARGES 127087 124776 2311 FOOD 118594 117451 1143 14627 5134 9493 12629141 10211725 2417416 0 906676 1557094 12331141 10915197 0 0 841613 721825 0 0 0 0 206595 186909 6226612 6363740 1117135 2874086 116592031 37806885 76186197 78785146 571852 708477 5093406 0 0 0 0 0 5707 0 103486934 102112474 1040138 437851 0 0 681223 732972 0 0 0 0 0 0 0 0 0 0 406985 406983 2128346 1577806 X 98587914 98513238 2770674 2021430 101358588 100534668 103486934 102112474 -922338 98418 X X false true X true false X 1644447 3839668 7967674 2594019 1632885 17678693 0 0 1644447 3839668 7967674 2594019 1632885 17678693 5794492 11884201 6557136 6597263 7366346 7268944 6316143 34105832 29527 111472 10295 27408 201339 380041 37439 53391 36099 123215 110712 360856 52525422 51500357 0.22626 0.23920 X 0.00000 Sch. A Part II Section C Line 17a Facts-and-Circumstances Test Although the Organization received more than 10% but less than 33 1/3% public support by calculation, the organization qualifies as a public charity because it demonstrates the same attributes of a publicly supported organization as described in Treasury Regulation 1.70A-9(f)(3). The following facts and circumstances establish that Living Stream is, by nature, a publicly supported organization: (ii) Attraction of public support: To maintain a continuous and bona fide program for solicitation of funds from the general public, in late December 2020 Living Stream added a donation link to our website to communicate needs for support and to provide an easy way for individuals to donate. By December 31, 2020 seven donations totaling $3,820 were received. As of September 2021 we have received 420 donations totaling $138,136. (iii)(A) Percentage of financial support: Living Stream receives a percentage of its total support as rental income from our campus facility which was purchased with thousands of contributions from contributors worldwide. The campus was purchased entirely by contributions publicly solicited for two purposes: 1) to provide facilities for Living Stream Ministry and 2) to provide rental income to support Living Stream Ministry's charitable purposes worldwide in the principle of an endowment fund. (B) Sources of support: In 2020 we received donations from 245 different donors. (C) Representative governing body: Living Stream has a governing body which represents the broad interests of the public. The board members contribute expertise from a variety of backgrounds: computer programing, engineering, medicine (MD), theology, doctoral studies in humanities and linguistics, business and accounting, chemistry, writers and editors, facilities construction and development, Christian service in the United States, UK and Europe, while all holding the same religious beliefs consistent with Living Stream's status as a nonprofit religious organization in California. (D) (1) Living Stream provides services directly for the benefit of the general public on a continuing basis. Our published materials have been distributed all over the world. They have been translated and are currently being distributed in the following languages: Afrikaans, Albanian, Arabic, Armenian, Bulgarian, Burmese, Chinese (Simplified), Chinese (Traditional), Croatian, Czech, Dutch, English, Estonian, Farsi, French, German, Greek, Hebrew, Hindi, Hungarian, Italian, Kannada, Latvian, Malayalam, Marathi, Mizo, Nepali, Norwegian, Polish, Portuguese, Romanian, Russian, Sinhala, Slovak, Spanish, Swedish, Tamil, Telugu, Thai, Turkish and Vietnamese. Webcasts of our conferences and training programs have reached approximately 130,000 people in 172 countries in 30 languages. The following lists the countries served: Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Antigua & Barbuda, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahamas, Bangladesh, Belarus, Belgium, Belize, Benin, Bermuda, Bolivia, Botswana, Brazil, Brunei, Bulgaria, Burundi, Cambodia, Cameroon, Canada, Cape Verde, Central African Republic, Chad, Chile, China, Colombia, Costa Rica, Cote D'Ivoire, Croatia, Cuba, Cyprus, Czech Republic, Denmark, Djibouti, Dominican Republic, Ecuador, Egypt, El Salvador, Eritrea, Estonia, Ethiopia, Falkland Islands, Fiji, Finland, France, French Polynesia, Gabon, Gambia, Georgia, Germany, Ghana, Greece, Greenland, Grenada, Guan, Guatemala, Guinea, Guyana, Haiti, Honduras, Hong Kong, Hungary, Iceland, India, Indonesia, Iran, Iraq, Ireland, Israel, Italy, Jakarta, Japan, Jordan, Kazakhstan, Kenya, Kingdom of Saudi Arabia, Korea, Kuwait, Kyrgyzstan, Latvia, Lebanon, Lesotho, Liberia, Lithuania, Luxembourg, Macau, Madagascar, Malaysia, Malta, Martinique, Mauritania, Mauritius, Mexico, Moldova, Monaco, Mongolia, Morocco, Mozambique, Myanmar, N Ireland, Namibia, Nepal, Netherlands, New Zealand, Nicaragua, Nigeria, Norway, Pakistan, Panama, Paraguay, Peru, Philippines, Poland, Portugal, Puerto Rico, Qatar, Republic of Ireland, Republic of the Congo, Romania, Russia, Rwanda, Saudi Arabia, Senegal, Serbia, Sierra Leone, Singapore, Slovakia, Somalia, South Africa, South Korea, South Sudan, Spain, Sri Lanka, St. Vincent and the Grenadines, Suriname, Swaziland, Sweden, Switzerland, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Togo, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Western Sahara, Zambia, and Zimbabwe RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22079111 22079111 41043603 22766392 18277210 50202674 12839399 37363275 2298107 1965159 332948 968536 235934 732602 78785146 0 SECURITY DEPOSITS 406983 406983 X 17193222 98417 527756 4860246 5486419 11706803 11706803 18017143 527756 4860246 5388002 12629141 12629141 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, 2020 AND 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,181,454. RENTAL EXPENSES 3,678,792. TOTAL TO SCHEDULE D, PART XI, LINE 2D 4,950,246. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,181,454. RENTAL EXPENSES 3,678,792. TOTAL TO SCHEDULE D, PART XII, LINE 2D 4,950,246. true Europe (Including Iceland and Greenland) Program Services translation, printing 1190010 Russia and the Newly Independent States Program Services Translation, printing 175000 South Asia Program Services translation, printing 232566 Middle East and North Africa Program Services translation, printing 108696 1706272 1706272 Europe (Including Iceland and Greenland) translation, printing 69271 wire transfe book Europe (Including Iceland and Greenland) translation, printing 9495 wire transfe book Europe (Including Iceland and Greenland) translation, printing 23853 wire transfe Book Europe (Including Iceland and Greenland) translation, printing 33940 wire transfe book South Asia translation, printing 232566 wire transfe book Europe (Including Iceland and Greenland) translation, printin 11894 wire transfe book Europe (Including Iceland and Greenland) translation, printin 18000 wire transfe book East Asia and the Pacific translation, printin 41080 wire transfe book Europe (Including Iceland and Greenland) translation, printin 12400 wire transfe book Middle East and North Africa translation, printin 108696 wire transfe Book Russia and the Newly Independent States translation & printing 30000 wire transfe book Europe (Including Iceland and Greenland) translation and printing 23244 wire transfe book Europe (Including Iceland and Greenland) translation and printing 10027 wire transfe book Europe (Including Iceland and Greenland) translation and printing 11289 wire transfe book Russia and the Newly Independent States translation & printing 175000 wire transfe book Europe (Including Iceland and Greenland) translation and printing 895516 wire transfe book 13 2 false false true 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 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(c)(3) 50595 BOOK LORD'S WORK IN EUROPE, SUPPORT OF NEEDY WORKERS CHURH IN ANAHEIM - LME 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(c)(3) 38711 BOOK SPREAD OUR MINISTRY IN EUROPE HIRAM BUILDERS INC PO BOX 835 DINUBA CA 93618 463665679 501(c)(3) 15500 BOOK GIFT FOR THEIR WORK CHURCH IN SAN JUAN CAPISTRANO 31731 SAN JAN CREEK RD SAN JUAN CAPISTRANO CA 92675 330859922 501(c)(3) 15000 BOOK LORD'S WORK IN GERMANY CHURCH IN BOSTON 1297 MASSACHUSETTS AVE BOSTON MA 02125 222880455 501(c)(3) 5400 BOOK NEEDS OF FTTA-XB TRAINEES 5 8 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. AMY GRAVER CHILD OF OFFICER 32023 W-2 WAGES false NICOLE DUSSELJEE CHILD OF OFFICER 56653 W-2 WAGES false JOSEPH PRIM IN-LAW OF OFFICER 71504 W-2 WAGES false YIN FONG LEE IN-LAW OF FOUNDER 66899 W-2 WAGES false PHOEBE LEE GREAT GRANDDAUGHTER OF FOUNDER 12204 W-2 WAGES false DANIEL LEE GRANSON OF FOUNDER 68289 false CAROLYN LEE IN-LAW OF FOUNDER 31665 false JOANNA KUO DAUGHTER OF FOUNDER 30275 W-2 WAGES false VALENA WARDEN WIFE OF OFFICER 84218 W-2 WAGES false CHARLES S WARDEN SON OF OFFICER 77410 false BERNICE DANKER WIFE OF DIRECTOR 25067 W-2 WAGES false VIRGINIA HAGE SISTER OF OFFICER 13656 1099-MISC false MITCHELL KENNARD SON OF OFFICER 50088 W-2 WAGES false TIMOTHY GRAVER CHILD OF OFFICER 97907 W-2 WAGES false FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: DEVELOPED MINISTRY MESSAGES TO BE BROADCAST ON THE RADIO IN ENGLISH AND SPANISH. EXPENSES $ 173,605. INCLUDING GRANTS OF $ 0. REVENUE $ 0. DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. EXPENSES $ 132,306. INCLUDING GRANTS OF $ 132,306. REVENUE $ 0. FORM 990, PART VI, SECTION A, LINE 2: RELATIONSHIP SCHEDULE NAME OF OFFICER: RAYMOND GRAVER - TREASURER NAME OF OFFICER: BENSON PHILLIPS - PRESIDENT RELATIONSHIP: RAYMOND GRAVER'S SON MARRIED PHILLIPS' DAUGHTER 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 395946 733661 LIVING STREA