LIVING ON THE EDGE MINISTRIES INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: LIVING ON THE EDGE MINISTRIES INC (EIN 46-0484695)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-02
IRS object ID: 202023079349302382
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-02T15:48:25-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1255 Lakes Parkway STE 130	AddressLine1Txt
City	Lawrenceville	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30043	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	460484695	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Living on the Edge with Chip Ingram	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LIVI	BusinessNameControlTxt
Phone	7702164331	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3080 Premiere Parkway No 150	AddressLine1Txt
City	Duluth	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30097	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Andrew Accardy	PersonNm
Person Title	President & COO	PersonTitleTxt
Phone	7702164331	PhoneNum
Signature	2020-11-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ted R Batson Jr	PreparerPersonNm
PTIN	P00721951	PTIN
Phone	6785185301	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	139.146.132.42	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-02	IPDt
IP Tm	16:48:17	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	2868439BE3924EEDB757601C78AE42CAA5254E15	AtSubmissionCreationDeviceId
At Submission Filing Device Id	AC8CC1739A1C9A682168767CB7A6DAFACBC8134A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Chip Ingram	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3080 Premiere Parkway No 150	AddressLine1Txt
City	Duluth	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30097	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,752,600	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.livingontheedge.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2002	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Living on the Edge engages in evangelism by presenting biblical & traditional Christian claims.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	36	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$3,826	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,300,748	PYContributionsGrantsAmt
CY Contributions Grants	$8,749,279	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$65,000	CYProgramServiceRevenueAmt
PY Investment Income	$21,587	PYInvestmentIncomeAmt
CY Investment Income	$77,256	CYInvestmentIncomeAmt
PY Other Revenue	$417,083	PYOtherRevenueAmt
CY Other Revenue	$127,178	CYOtherRevenueAmt
PY Total Revenue	$7,739,418	PYTotalRevenueAmt
CY Total Revenue	$9,018,713	CYTotalRevenueAmt
PY Grants And Similar Paid	$36,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$36,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,846,835	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,930,143	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,075,898	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,493,911	PYOtherExpensesAmt
CY Other Expenses	$5,614,010	CYOtherExpensesAmt
PY Total Expenses	$8,376,746	PYTotalExpensesAmt
CY Total Expenses	$8,580,153	CYTotalExpensesAmt
PY Revenues Less Expenses	-$637,328	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$438,560	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,749,899	TotalAssetsBOYAmt
Total Assets EOY	$5,233,636	TotalAssetsEOYAmt
Total Liabilities BOY	$401,372	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$372,432	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,348,527	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,861,204	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Living on the Edge (LOTE) glorifies God by helping individual believers live out their faith at home & at work, being a catalyst in transforming how America & the world think about God, influencing how pastors think about & approach preaching, and focusing how churches think about their communities.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,657,000	ExpenseAmt
Grant	$36,000	GrantAmt
Revenue	$174,354	RevenueAmt
Desc	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.	Desc
Total Program Service Expenses	$6,657,000	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	68	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	36	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Andrew Accardy	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7702164331	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3080 Premiere Parkway No 150	AddressLine1Txt
City	Duluth	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30097	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Key EmployeeKeyEmployeeInd
Chip Ingram
CEO	45.00	Yes (X)	Yes (X)	$226,339	$0	$84,273
Andrew Accardy
President & COO	40.00		Yes (X)	$154,085	$0	$88,981
Jerry McCauley
EVP Product Development	40.00			$101,796	$0	$91,514	Yes (X)
Marcy Schorch Part Year
EVP Relationship Developme	40.00			$157,582	$0	$4,219		Yes (X)
Kathryn Allen
President of Primemovers	40.00			$143,043	$0	$8,851	Yes (X)
Steven Justice
Major Donor Representative	40.00			$111,001	$0	$23,244	Yes (X)
Gearl Spicer
Chairman of the Board	1.00	Yes (X)	Yes (X)	$0	$0	$0
Charlie Germany
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0
Phil Shaffer
Secretary	1.00	Yes (X)	Yes (X)	$0	$0	$0
Gregg Dedrick
Director	1.00	Yes (X)		$0	$0	$0
Lance Witt
Director	1.00	Yes (X)		$0	$0	$0
AC Musgrave
Director	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$893,846	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$301,082	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	McQueen Mackin & Assoc	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 2701	AddressLine1Txt
City	Carefree	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85377	ZIPCd

Field	Value	IRS element (for citing)
Services	Research on new product	ServicesDesc
Compensation	$117,000	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$8,749,279	AllOtherContributionsAmt
Noncash Contributions	$609,541	NoncashContributionsAmt
Total Contributions	$8,749,279	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Small Groups License	Desc
Business	900099	BusinessCd
Total Revenue Column	$65,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$65,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$65,000	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$70,568	TotalRevenueColumnAmt
Exclusion	$70,568	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$29,409	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$22,721	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$6,688	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,688	TotalRevenueColumnAmt
Exclusion	$6,688	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$820,520	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$711,166	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$109,354	TotalRevenueColumnAmt
Related Or Exempt Func Income	$109,354	RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,824	TotalRevenueColumnAmt
Exclusion	$17,824	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$17,824	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,018,713	TotalRevenueColumnAmt
Related Or Exempt Func Income	$174,354	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$95,080	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$36,000	TotalAmt
Program Services	$36,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$718,419	TotalAmt
Program Services	$545,998	ProgramServicesAmt
Management And General	$100,579	ManagementAndGeneralAmt
Fundraising	$71,842	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$3,715	TotalAmt
Program Services	$3,715	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,568,473	TotalAmt
Program Services	$1,190,200	ProgramServicesAmt
Management And General	$190,313	ManagementAndGeneralAmt
Fundraising	$187,960	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$35,359	TotalAmt
Program Services	$26,797	ProgramServicesAmt
Management And General	$3,737	ManagementAndGeneralAmt
Fundraising	$4,825	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$487,090	TotalAmt
Program Services	$369,651	ProgramServicesAmt
Management And General	$59,638	ManagementAndGeneralAmt
Fundraising	$57,801	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$117,087	TotalAmt
Program Services	$88,884	ProgramServicesAmt
Management And General	$14,765	ManagementAndGeneralAmt
Fundraising	$13,438	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$30,931	TotalAmt
Management And General	$30,931	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,726	TotalAmt
Management And General	$37,726	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,956	TotalAmt
Management And General	$15,956	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$424,424	TotalAmt
Program Services	$326,301	ProgramServicesAmt
Management And General	$10,493	ManagementAndGeneralAmt
Fundraising	$87,630	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$167,139	TotalAmt
Program Services	$167,139	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$795,887	TotalAmt
Program Services	$157,865	ProgramServicesAmt
Management And General	$215,220	ManagementAndGeneralAmt
Fundraising	$422,802	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$382,601	TotalAmt
Program Services	$290,949	ProgramServicesAmt
Management And General	$62,197	ManagementAndGeneralAmt
Fundraising	$29,455	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$21,882	TotalAmt
Program Services	$21,882	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$186,969	TotalAmt
Program Services	$147,146	ProgramServicesAmt
Management And General	$21,876	ManagementAndGeneralAmt
Fundraising	$17,947	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$328,299	TotalAmt
Program Services	$181,252	ProgramServicesAmt
Management And General	$25,895	ManagementAndGeneralAmt
Fundraising	$121,152	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$343,578	TotalAmt
Program Services	$274,980	ProgramServicesAmt
Management And General	$20,915	ManagementAndGeneralAmt
Fundraising	$47,683	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$89,087	TotalAmt
Program Services	$66,816	ProgramServicesAmt
Management And General	$8,908	ManagementAndGeneralAmt
Fundraising	$13,363	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$28,106	TotalAmt
Management And General	$28,106	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Radio & TV Broadcasting	$1,349,091	$1,349,091
Pastoral Training & Edu	$1,133,933	$1,133,933
Product Development	$278,401	$278,401

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,580,153	TotalAmt
Program Services	$6,657,000	ProgramServicesAmt
Management And General	$847,255	ManagementAndGeneralAmt
Fundraising	$1,075,898	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,264,780	BOYAmt
EOY	$2,379,738	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$257,046	BOYAmt
EOY	$309,632	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,331	BOYAmt
EOY	$32,693	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$179,036	BOYAmt
EOY	$130,443	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$62,026	BOYAmt
EOY	$288,916	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$971,992	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$552,416	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$403,347	BOYAmt
EOY	$419,576	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,484,365	BOYAmt
EOY	$1,619,178	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$84,427	BOYAmt
EOY	$33,361	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$12,541	BOYAmt
EOY	$20,099	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,749,899	BOYAmt
EOY	$5,233,636	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$401,372	BOYAmt
EOY	$372,432	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$401,372	BOYAmt
EOY	$372,432	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,348,527	BOYAmt
EOY	$4,728,615	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$132,589	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,348,527	BOYAmt
EOY	$4,861,204	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,749,899	BOYAmt
EOY	$5,233,636	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$438,560	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$74,117	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,531,587	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,568,277	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,987,357	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,300,748	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,749,279	CurrentTaxYearAmt
Total	$34,137,248	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,531,587	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,568,277	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,987,357	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,300,748	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,749,279	CurrentTaxYearAmt
Total	$34,137,248	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$62,445	SubstantialContributorsTotAmt
Public Support Total170	$34,074,803	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,537	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$32,681	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$47,376	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,192	CurrentTaxYearMinus1YearAmt
Current Tax Year	$70,568	CurrentTaxYearAmt
Total	$193,354	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$337	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$16,449	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$12,558	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,824	CurrentTaxYearAmt
Total	$47,168	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$34,377,770	TotalSupportAmt
Gross Receipts Rltd Activities	$4,976,810	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99120	PublicSupportCY170Pct
Public Support PY170	0.99450	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10, Explanation of Other Income:	FormAndLineReferenceDesc
Explanation	Other Income - 2015 Amount: $ 337. 2017 Amount: $ 16,449. 2018 Amount: $ 12,558. 2019 Amount: $ 17,824.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$715,202	OtherCostOrOtherBasisAmt
Depreciation	$327,308	DepreciationAmt
Book Value	$387,894	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$256,790	OtherCostOrOtherBasisAmt
Depreciation	$225,108	DepreciationAmt
Book Value	$31,682	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$419,576	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$9,788,040	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$74,117	NetUnrealizedGainsInvstAmt
Other Revenue	$711,166	OtherRevenueAmt
Revenue Not Reported	$785,283	RevenueNotReportedAmt
Revenue Subtotal	$9,002,757	RevenueSubtotalAmt
Investment Expenses Not Incld	$15,956	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$15,956	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,018,713	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,275,363	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$711,166	OtherExpensesIncludedAmt
Expenses Not Reported	$711,166	ExpensesNotReportedAmt
Expenses Subtotal	$8,564,197	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$15,956	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$15,956	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,580,153	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part XI, Line 2d - Other Adjustments:	Cost of Goods Sold 711,166.
Part XII, Line 2d - Other Adjustments:	Cost of Goods Sold 711,166.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East & North Africa	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	Grants to Recipients Located in Region	TypeOfActivitiesConductedTxt
Region Total Expenditures	$36,000	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$36,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$36,000	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Middle East and North Africa	RegionTxt
Purpose Of Grant	Missionary Support	PurposeOfGrantTxt
Cash Grant	$36,000	CashGrantAmt
Manner Of Cash Disbursement	Check	MannerOfCashDisbursementTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, Line 2:	LOTE supports a missionary focused on ministry in the Middle East by giving funds to a 501(c)(3) organization that are restricted for the missionary's personal support. LOTE receives a statement with each donation and semi-annual reports from the recipient organization.
Part I, line 3:	Expenditures are accounted for using the accrual method of accounting.
Part III Accounting Method:

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Chip Ingram
CEO	$221,339	$0	$5,000	$0	$0	$0	$26,000	$0	$58,273	$0	$310,612	$0	$0	$0
Andrew Accardy
President & COO	$149,085	$0	$5,000	$0	$0	$0	$21,717	$0	$70,204	$0	$246,006	$0	$0	$0
Jerry McCauley
EVP Product Development	$96,126	$0	$5,670	$0	$0	$0	$2,250	$0	$90,529	$0	$194,575	$0	$0	$0
Marcy Schorch Part Year
EVP Relationship Developme	$157,582	$0	$0	$0	$0	$0	$4,219	$0	$0	$0	$161,801	$0	$0	$0
Kathryn Allen
President of Primemovers	$138,000	$0	$5,043	$0	$0	$0	$0	$0	$14,088	$0	$157,131	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 and one highest compensated employee 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.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	12	ContributionCnt
Noncash Contributions Rpt F990	$609,541	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Column (b):	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of contributions received, not the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 1	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 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 15a	Question 15a & 15b - Annually the independent Executive Committee determines the compensation for the organization's CEO and President/COO using comparability data and performance evaluations. During FYE 12/31/19, 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.