2017-10-17T11:36:17-05:00 2016-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2016-01-01 460484695 Living on the Edge with Chip Ingram LIVI 7702164331 3080 Premiere Parkway No 150 Duluth GA 30097 Andrew Accardy CFO 7702164331 2017-10-17 1 Daren Daiga P01074795 6785185301 173.240.105.108 2017-10-17 10:36:09 MD P 8B87D0E9C94A533F7900D87E9B53B747997F3410 E54AD8BFF81CE6B9B854E89676196A13475BBE7B 2016 2021-01-29 14:40:06Z Chip Ingram 3080 Premiere Parkway No 150 Duluth GA 30097 6575947 0 X www.livingontheedge.org X 2002 CA Living on the Edge engages in evangelism by presenting Biblical & traditional Christian claims. 7 5 19 6 2004 0 5531587 5568277 22237 0 -19824 22813 780013 320667 6314013 5911757 30000 30000 0 0 1583435 1402288 52500 0 709303 3727363 3731463 5393298 5163751 920715 748006 4016567 4838446 408641 485315 3607926 4353131 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 3869832 30000 313456 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. 3869832 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 1 34 0 1 19 1 1 1 0 0 0 0 0 0 0 0 0 X 7 5 1 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 President/Chief Executive Officer 45.00 X X 152445 0 14924 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 Theresa Ingram Director 1.00 X 0 0 0 AC Musgrave Director 1.00 X 0 0 0 Andrew Accardy COO/CFO 40.00 X 183551 0 34368 335996 0 49292 2 0 1 0 Built to Lead - The Allen Group 5753 Haddington Drive Dublin OH 43017 Consulting 144000 CMD Tab 132 Fieldcrest Loop Coppell TX 75019 Website Developer 108713 2 5568277 74532 5568277 25470 2004 23466 7211 7211 89954 148500 90798 150313 -844 -1813 -2657 -2657 736535 423079 313456 313456 5911757 313456 2004 28020 30000 30000 387196 261357 96799 29040 844876 573186 208992 62698 33882 22870 8471 2541 73034 46404 20485 6145 63300 42728 15824 4748 6772 6433 339 22121 17697 4424 7044 7044 401326 369320 12181 19825 805761 400579 405182 279970 81578 105227 93165 324452 271441 45286 7725 89603 67269 8934 13400 121165 48262 22668 50235 3895 2847 1048 90343 67757 9035 13551 22923 7423 15500 Radio & TV broadcasting 1187388 1187388 Product development 368140 368140 UBI taxes 95 95 465 465 5163751 3869832 584616 709303 2214121 2198679 127549 45299 290000 53507 544 157958 142337 26987 28196 741656 429730 348585 311926 666024 1508619 397096 299031 24740 13815 4016567 4838446 408641 485315 408641 485315 X 3400177 4214895 207749 138236 3607926 4353131 4016567 4838446 748006 -2801 0 X X 0 1 X 1 0 X 6781560 5095915 5199376 5531587 5568277 28176715 6781560 5095915 5199376 5531587 5568277 28176715 2400131 25776584 125206 25579 11574 23537 32681 218577 382 6012 6394 2028 -410 337 1955 28403641 7791241 0.90750 0.88600 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2013 Amount: $ 2,028. 2014 Amount: $ -410. 2015 Amount: $ 337. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 388266 282282 105984 353390 147448 205942 311926 Alternative investments 299031 F 299031 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of December 31, 2016 and 2015, LOTE had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. LOTE files information tax returns in the U.S. and various states. LOTE is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. 1 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 30000 0 0 0 0 0 0 30000 0 30000 Sub-Saharan Africa Missionary Support 30000 Check 1 0 0 0 0 0 0 0 Part I, Line 2: LOTE supports missionaries in South Africa by giving funds to National Christian Foundation (NCF), a 501(c)(3) organization, that are restricted for distribution to Walk Thru the Bible South Africa. LOTE receives a statement with each donation that shows the amount and what it was used for as well as semi-annual reports from Walk Thru the Bible. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Chip Ingram President/Chief Executive Officer 152445 0 0 0 0 0 14924 0 0 0 167369 0 0 0 Andrew Accardy COO/CFO 183551 0 0 0 0 0 9025 0 27251 0 219827 0 0 0 Part I, Line 1a Occasionally, listed persons on Part VII, travel first class for bona fide business purposes. Chip Ingram Family member of Theresa Ingram, Director 167369 Employee compensation and benefits 0 Schedule L, Part IV: Explanation for including Chip Ingram in Schedule L, Part IV and Form 990, Part VII, Section A:The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." X 10 74532 Fair Market Value 0 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions received, not the number of items contributed. Form 990, Part VI, Section A, line 2 Chip Ingram and Theresa Ingram - family relationship 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 LOTE'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 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, Line 1a and Schedule J, Part II: 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 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. Pathway of Grace LLC 140-D Satellite Boulevard NE Suwanee GA 30024 800864296 Investing GA 0 0 Living on the Edge with Chip Ingram