2019-11-07T15:20:29-06:00 2018-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2018-01-01 460484695 Living on the Edge with Chip Ingram LIVI 7702164331 3080 Premiere Parkway No 150 Duluth GA 30097 Andrew Accardy President & COO 7702164331 2019-11-07 1 Ted R Batson Jr P00721951 6785185301 139.146.132.42 2019-11-07 16:20:17 ES P AB612868BE4BD6EC5EDB2DC7033DD9252FA50016 D5BD0EE77704CF0F2CC855311893A78F4000F7E5 2018 2020-01-14 16:20:31Z Chip Ingram 3080 Premiere Parkway No 150 Duluth GA 30097 8280935 0 X www.livingontheedge.org X 2002 CA Living on the Edge engages in evangelism by presenting Biblical & traditional Christian claims. 6 5 32 5 0 -1949 6987357 7300748 0 0 47372 21587 383024 417083 7417753 7739418 36000 36000 0 0 2228933 2846835 0 0 974542 4446833 5493911 6711766 8376746 705987 -637328 5510531 4749899 451715 401372 5058816 4348527 X 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. 0 0 6610998 36000 404525 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. 6610998 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AK CA GA HI MN MS ND NH TN WA WV X Andrew Accardy 7702164331 3080 Premiere Parkway No 150 Duluth GA 30097 X Gearl Spicer Chairman of the Board 1.00 X X 0 0 0 Chip Ingram CEO 45.00 X X 174684 0 15990 Charlie Germany Treasurer 1.00 X X 0 0 0 Phil Shaffer Secretary 1.00 X X 0 0 0 Gregg Dedrick Director 1.00 X 0 0 0 AC Musgrave Director 1.00 X 0 0 0 Andrew Accardy President & COO 40.00 X 188663 0 57184 Mary Schorch EVP Relationship Development 40.00 X 141368 0 6925 Kathryn Allen President of Primemovers 40.00 X 137947 0 8441 Steven Justice Major Donor Representative 40.00 X 107095 0 22517 Jerry McCauley EVP Product Development 40.00 X 117343 0 76768 867100 0 187825 6 0 1 0 McQueen Mackin & Assoc PO Box 2701 Carefree AZ 85377 Research on new product 139600 1 7300748 158923 7300748 19192 19192 48806 45487 924 3319 -924 2395 2395 899631 495106 404525 404525 12558 12558 12558 7739418 404525 0 34145 36000 36000 436999 323379 61180 52440 1762783 1352327 221015 189441 48052 35559 6727 5766 479142 357033 57208 64901 119859 88696 16780 14383 20798 20798 30192 30192 15489 15489 216163 146661 4548 64954 85408 85408 382276 111131 178375 92770 445436 389801 47851 7784 17514 17514 116613 67642 37963 11008 319605 167547 35255 116803 620290 263009 18875 338406 85102 63827 8510 12765 27157 27157 Pastoral Training & Edu 1389138 1389138 Radio & TV Broadcasting 1180489 1180489 Product Development 509973 509973 Gifts & Hospitality 13215 10474 2741 19053 15390 542 3121 8376746 6610998 791206 974542 X 2720774 2264780 177425 257046 200000 0 25232 2331 178502 179036 49797 62026 964640 561293 422019 403347 1526230 1484365 188123 84427 22429 12541 5510531 4749899 451715 401372 451715 401372 X 4804287 4348527 254529 0 5058816 4348527 5510531 4749899 -637328 -72961 0 X X 0 1 X 1 0 X 5199376 5531587 5568277 6987357 7300748 30587345 5199376 5531587 5568277 6987357 7300748 30587345 30587345 11574 23537 32681 47376 19192 134360 6012 6012 -410 337 16449 12558 28934 30756651 5682698 0.99450 0.98420 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2014 Amount: $ -410. 2015 Amount: $ 337. 2017 Amount: $ 16,449. 2018 Amount: $ 12,558. 707850 355996 351854 256790 205297 51493 403347 8146074 -72961 495106 422145 7723929 15489 15489 7739418 8856363 495106 495106 8361257 15489 15489 8376746 Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 495,106. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 495,106. 1 Middle East & North Africa 0 0 Grants to Recipients Located in Region 36000 0 0 0 0 0 0 36000 0 36000 Missionary Support Middle East and North Africa 1 36000 Check 0 0 0 0 0 0 0 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. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Chip Ingram CEO 151912 0 16723 0 6049 0 15990 0 0 0 190674 0 0 0 Andrew Accardy President & COO 166089 0 20172 0 2402 0 20416 0 37244 0 246323 0 0 0 Jerry McCauley EVP Product Development 109173 0 8170 0 0 0 0 0 77084 0 194427 0 0 0 Part I, Line 1a 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. X 14 158923 Market value 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 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.