LIVING ON THE EDGE MINISTRIES INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: LIVING ON THE EDGE MINISTRIES INC (EIN 46-0484695)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-07
IRS object ID: 201933119349302758
Schema version: 2018v3.1
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	2019-11-07T15:20:29-06:00	ReturnTs
Tax Period End	2018-12-31	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	2018-01-01	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	2019-11-07	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	2019-11-07	IPDt
IP Tm	16:20:17	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	AB612868BE4BD6EC5EDB2DC7033DD9252FA50016	AtSubmissionCreationDeviceId
At Submission Filing Device Id	D5BD0EE77704CF0F2CC855311893A78F4000F7E5	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-01-14 16:20:31Z	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	$8,280,935	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	6	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	32	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$1,949	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$6,987,357	PYContributionsGrantsAmt
CY Contributions Grants	$7,300,748	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$47,372	PYInvestmentIncomeAmt
CY Investment Income	$21,587	CYInvestmentIncomeAmt
PY Other Revenue	$383,024	PYOtherRevenueAmt
CY Other Revenue	$417,083	CYOtherRevenueAmt
PY Total Revenue	$7,417,753	PYTotalRevenueAmt
CY Total Revenue	$7,739,418	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	$2,228,933	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,846,835	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$974,542	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,446,833	PYOtherExpensesAmt
CY Other Expenses	$5,493,911	CYOtherExpensesAmt
PY Total Expenses	$6,711,766	PYTotalExpensesAmt
CY Total Expenses	$8,376,746	CYTotalExpensesAmt
PY Revenues Less Expenses	$705,987	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$637,328	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,510,531	TotalAssetsBOYAmt
Total Assets EOY	$4,749,899	TotalAssetsEOYAmt
Total Liabilities BOY	$451,715	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$401,372	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,058,816	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,348,527	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	$6,610,998	ExpenseAmt
Grant	$36,000	GrantAmt
Revenue	$404,525	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	$6,610,998	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	57	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	32	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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	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	Yes (1)	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 (11 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
Gearl Spicer
Chairman of the Board	1.00	Yes (X)	Yes (X)	$0	$0	$0
Chip Ingram
CEO	45.00	Yes (X)	Yes (X)	$174,684	$0	$15,990
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
AC Musgrave
Director	1.00	Yes (X)		$0	$0	$0
Andrew Accardy
President & COO	40.00		Yes (X)	$188,663	$0	$57,184
Mary Schorch
EVP Relationship Development	40.00			$141,368	$0	$6,925	Yes (X)
Kathryn Allen
President of Primemovers	40.00			$137,947	$0	$8,441	Yes (X)
Steven Justice
Major Donor Representative	40.00			$107,095	$0	$22,517	Yes (X)
Jerry McCauley
EVP Product Development	40.00			$117,343	$0	$76,768	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$867,100	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$187,825	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	$139,600	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$7,300,748	AllOtherContributionsAmt
Noncash Contributions	$158,923	NoncashContributionsAmt
Total Contributions	$7,300,748	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,192	TotalRevenueColumnAmt
Exclusion	$19,192	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$48,806	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$45,487	SecuritiesAmt
Other	$924	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$3,319	SecuritiesAmt
Other	-$924	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,395	TotalRevenueColumnAmt
Exclusion	$2,395	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$899,631	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$495,106	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$404,525	TotalRevenueColumnAmt
Related Or Exempt Func Income	$404,525	RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,558	TotalRevenueColumnAmt
Exclusion	$12,558	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$12,558	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,739,418	TotalRevenueColumnAmt
Related Or Exempt Func Income	$404,525	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$34,145	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	$436,999	TotalAmt
Program Services	$323,379	ProgramServicesAmt
Management And General	$61,180	ManagementAndGeneralAmt
Fundraising	$52,440	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,762,783	TotalAmt
Program Services	$1,352,327	ProgramServicesAmt
Management And General	$221,015	ManagementAndGeneralAmt
Fundraising	$189,441	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$48,052	TotalAmt
Program Services	$35,559	ProgramServicesAmt
Management And General	$6,727	ManagementAndGeneralAmt
Fundraising	$5,766	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$479,142	TotalAmt
Program Services	$357,033	ProgramServicesAmt
Management And General	$57,208	ManagementAndGeneralAmt
Fundraising	$64,901	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$119,859	TotalAmt
Program Services	$88,696	ProgramServicesAmt
Management And General	$16,780	ManagementAndGeneralAmt
Fundraising	$14,383	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$20,798	TotalAmt
Management And General	$20,798	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$30,192	TotalAmt
Management And General	$30,192	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,489	TotalAmt
Management And General	$15,489	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$216,163	TotalAmt
Program Services	$146,661	ProgramServicesAmt
Management And General	$4,548	ManagementAndGeneralAmt
Fundraising	$64,954	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$85,408	TotalAmt
Program Services	$85,408	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$382,276	TotalAmt
Program Services	$111,131	ProgramServicesAmt
Management And General	$178,375	ManagementAndGeneralAmt
Fundraising	$92,770	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$445,436	TotalAmt
Program Services	$389,801	ProgramServicesAmt
Management And General	$47,851	ManagementAndGeneralAmt
Fundraising	$7,784	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$17,514	TotalAmt
Program Services	$17,514	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$116,613	TotalAmt
Program Services	$67,642	ProgramServicesAmt
Management And General	$37,963	ManagementAndGeneralAmt
Fundraising	$11,008	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$319,605	TotalAmt
Program Services	$167,547	ProgramServicesAmt
Management And General	$35,255	ManagementAndGeneralAmt
Fundraising	$116,803	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$620,290	TotalAmt
Program Services	$263,009	ProgramServicesAmt
Management And General	$18,875	ManagementAndGeneralAmt
Fundraising	$338,406	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$85,102	TotalAmt
Program Services	$63,827	ProgramServicesAmt
Management And General	$8,510	ManagementAndGeneralAmt
Fundraising	$12,765	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$27,157	TotalAmt
Management And General	$27,157	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Pastoral Training & Edu	$1,389,138	$1,389,138
Radio & TV Broadcasting	$1,180,489	$1,180,489
Product Development	$509,973	$509,973
Gifts & Hospitality	$13,215	$10,474	$2,741

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,053	TotalAmt
Program Services	$15,390	ProgramServicesAmt
Management And General	$542	ManagementAndGeneralAmt
Fundraising	$3,121	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,376,746	TotalAmt
Program Services	$6,610,998	ProgramServicesAmt
Management And General	$791,206	ManagementAndGeneralAmt
Fundraising	$974,542	FundraisingAmt

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

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,720,774	BOYAmt
EOY	$2,264,780	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$177,425	BOYAmt
EOY	$257,046	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$200,000	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$25,232	BOYAmt
EOY	$2,331	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$178,502	BOYAmt
EOY	$179,036	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$49,797	BOYAmt
EOY	$62,026	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$964,640	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$561,293	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$422,019	BOYAmt
EOY	$403,347	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,526,230	BOYAmt
EOY	$1,484,365	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$188,123	BOYAmt
EOY	$84,427	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$22,429	BOYAmt
EOY	$12,541	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,510,531	BOYAmt
EOY	$4,749,899	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$451,715	BOYAmt
EOY	$401,372	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$451,715	BOYAmt
EOY	$401,372	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,804,287	BOYAmt
EOY	$4,348,527	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$254,529	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,058,816	BOYAmt
EOY	$4,348,527	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,510,531	BOYAmt
EOY	$4,749,899	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$637,328	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$72,961	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$5,199,376	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,531,587	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,568,277	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,987,357	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,300,748	CurrentTaxYearAmt
Total	$30,587,345	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,199,376	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,531,587	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,568,277	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,987,357	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,300,748	CurrentTaxYearAmt
Total	$30,587,345	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$30,587,345	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,574	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,537	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$32,681	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$47,376	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,192	CurrentTaxYearAmt
Total	$134,360	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,012	CurrentTaxYearMinus4YearsAmt
Total	$6,012	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-$410	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$337	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$16,449	CurrentTaxYearMinus1YearAmt
Current Tax Year	$12,558	CurrentTaxYearAmt
Total	$28,934	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$30,756,651	TotalSupportAmt
Gross Receipts Rltd Activities	$5,682,698	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99450	PublicSupportCY170Pct
Public Support PY170	0.98420	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 - 2014 Amount: $ -410. 2015 Amount: $ 337. 2017 Amount: $ 16,449. 2018 Amount: $ 12,558.	ExplanationTxt

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$707,850	OtherCostOrOtherBasisAmt
Depreciation	$355,996	DepreciationAmt
Book Value	$351,854	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$256,790	OtherCostOrOtherBasisAmt
Depreciation	$205,297	DepreciationAmt
Book Value	$51,493	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$403,347	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$8,146,074	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$72,961	NetUnrealizedGainsInvstAmt
Other Revenue	$495,106	OtherRevenueAmt
Revenue Not Reported	$422,145	RevenueNotReportedAmt
Revenue Subtotal	$7,723,929	RevenueSubtotalAmt
Investment Expenses Not Incld	$15,489	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$15,489	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,739,418	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,856,363	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$495,106	OtherExpensesIncludedAmt
Expenses Not Reported	$495,106	ExpensesNotReportedAmt
Expenses Subtotal	$8,361,257	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$15,489	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$15,489	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,376,746	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part XI, Line 2d - Other Adjustments:	Cost of Goods Sold 495,106.
Part XII, Line 2d - Other Adjustments:	Cost of Goods Sold 495,106.

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

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	Missionary Support	TypeOfAssistanceTxt
Region	Middle East and North Africa	RegionTxt
Recipient	1	RecipientCnt
Cash Grant	$36,000	CashGrantAmt
Manner Of Cash Disbursement	Check	MannerOfCashDisbursementTxt
Non Cash Assistance	$0	NonCashAssistanceAmt

Field	Value	IRS element (for citing)
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 (2 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.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
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	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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	$151,912	$0	$16,723	$0	$6,049	$0	$15,990	$0	$0	$0	$190,674	$0	$0	$0
Andrew Accardy
President & COO	$166,089	$0	$20,172	$0	$2,402	$0	$20,416	$0	$37,244	$0	$246,323	$0	$0	$0
Jerry McCauley
EVP Product Development	$109,173	$0	$8,170	$0	$0	$0	$0	$0	$77,084	$0	$194,427	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a	FormAndLineReferenceDesc
Explanation	Occasionally, listed persons in Form 990, Part VII travel first class for bona fide business purposes. It is counted as income on employee's W-2.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	14	ContributionCnt
Noncash Contributions Rpt F990	$158,923	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 (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 8b	The organization does not have any committees with authority to act on behalf of the governing body. Therefore, this line was answered "no" in accordance with the instructions.
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 Executive Committee determines the compensation for the organization's CEO and COO/CFO using 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	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.
Form 990, Part X, Lines 27-29	In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 4,348,527 Line 29 - Net assets with donor restrictions $ 0 Total net assets $ 4,348,527
Form 990, Part XII, line 2c:	LOTE's board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.