2014-11-14T14:47:12-06:00 2013-12-31 953322166 KUSHNER SMITH JOANOU & GREGSON LLP 8105 IRVINE CENTER DRIVE STE 1000 IRVINE CA 92618 990 2013-01-01 237031637 LIVING STREAM (DBA LIVING STREAM MINISTRY) LIVI 7142366001 2431 W LA PALMA AVENUE ANAHEIM CA 92801 RAYMOND GRAVER TREASURER 7142366001 2014-11-13 1 MARGOT ANDREWS P00177103 9492612808 2013 2016-03-07 17:11:31Z BENSON PHILLIPS 2431 W LA PALMA AVENUE ANAHEIM CA 92801 23333272 0 X WWW.LSM.ORG X 1965 CA CONDUCTS CHRISTIAN MINISTRY THROUGH RADIO BROADCASTING, PUBLICATIONS, AND TRAINING CONFERENCES. 12 2 161 1699 233095 0 3489685 7624859 4602796 4894780 29029 33082 6846120 7124908 14967630 19677629 2516973 2687569 0 0 4716087 4780580 0 0 0 6563770 6276609 13796830 13744758 1170800 5932871 79747114 85030519 7186900 6434839 72560214 78595680 X TO PROMOTE THE ENLIGHTENMENT AND REVELATION REGARDING THE BIBLE AS INTERPRETED BY THE TEACHINGS OF WATCHMAN NEE AND WITNESS LEE, AND TO PREPARE, SELECT AND DISTRIBUTE INFORMATION OF ALL KINDS WHICH MAY BE USEFUL FOR THE GROWTH OF SPIRITIAL LIFE AMONG CHRISTIANS. 0 0 3371688 3112442 LIVING STREAM MINISTRY PROVIDES VIDEO, AUDIO, ELECTRONIC AND PRINTED RELIGIOUS MATERIALS, TRANSLATED INTO MULTIPLE LANGUAGES, WHICH IT DISTRIBUTES THROUGH CHURCHES, BOOKSTORES AND ON THE INTERNET. APPROXIMATELY 35,000 PERSONS WERE ASSISTED IN 2013 THROUGH ALL PROGRAM SERVICES. 3881060 24100 4894780 CONDUCTED 11 RELIGIOUS TRAINING CONFERENCES DURING 2013. IN ADDITION, PROVIDED ONLINE TRAINING CLASSES. 1299356 1299356 FUNDED THE TRANSLATION AND PRINTING OF OUR MATERIALS AND DISTRIBUTED PRINTED MATERIALS IN COUNTRIES THAT CANNOT AFFORD TO PURCHASE OR DO NOT HAVE SUFFICIENT MARKETS TO MAKE THEM AVAILABLE TO THE PUBLIC. 197613 DEVELOPED MINISTRY MESSAGES TO BE BROADCAST ON THE RADIO IN ENGLISH AND SPANISH. 1364113 1364113 DONATED FUNDS TO OTHER 501(C)(3) ORGANIZATIONS THAT SUPPORT THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. 1561726 1364113 10113830 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 90 0 1 161 1 1 1 0 0 0 0 0 0 0 0 1 0 X 12 2 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA MA X LIVING STREAM 7142366000 2431 W LA PALMA AVENUE ANAHEIM CA 92801 BENSON PHILLIPS PRESIDENT 30.00 X X 50853 0 0 ANDREW YU SECRETARY AND VP 40.00 1.00 X X 63830 0 0 RAYMOND GRAVER TREASURER 40.00 X X 36705 0 0 KERRY ROBICHAUX ASSISTANT SECRETARY 40.00 X X 82212 0 0 RICHARD SCATTERDAY DIRECTOR 5.00 1.00 X 0 0 0 JAMES MILLER DIRECTOR 1.00 1.00 X 0 0 0 RON KANGAS DIRECTOR 40.00 X 93782 0 0 ED MARKS DIRECTOR 40.00 X 73653 0 0 BRYAN KARR CONTROLLER 40.00 X 50063 0 0 DAVID KOO DIRECTOR 25.00 1.00 X 21561 0 9971 GEORGE DANKER DIRECTOR 12.00 X 27014 0 0 JOE DAVIS DIRECTOR 1.00 X 1188 0 0 500861 0 9971 0 0 0 0 ROYAL JONGBLOED PO BOX 484 AL HEERENVEEN NL 8440 CONTRACT PRINTING 607005 SMH COLOCATION INC 2463 W LA PALMA AVE STE 200 ANAHEIM CA 92801 SECURITY & MAINTENANCE 492559 VERSA PRESS INC 1465 SPRING BAY ROAD EAST PEORIA IL 61611 CONTRACT PRINTING 204633 SIR SPEEDY PRINTING 7240 GREENLEAF WHITTIER CA 90602 CONTRACT PRINTING 185744 CLAY LTD POPSON ST BUNGAY UK NR35 1ED CONTRACT PRINTING 178764 13 7624859 11716 7624859 MINISTRY TRAINING 900099 4894780 4894780 4894780 39306 39306 141779 141779 6246036 2664328 3581708 3581708 3581708 7200 13424 -6224 -6224 -6224 4068076 977891 3090185 3090185 ANAHEIM PALMS TELECOM INCOME 517000 233095 233095 OTHER INCOME 900099 78141 22257 55884 311236 19677629 8007222 233095 3812453 874054 874054 12460 12460 1801055 1801055 510833 301529 209304 3921003 3208473 712530 348744 276021 72723 15368 7950 7418 129504 129504 660 660 321072 161813 159259 1302453 687206 615247 131896 64050 67846 328063 327991 72 233460 233460 1148387 318402 829985 996258 795771 200487 FOOD 610842 610399 443 POSTAGE AND SHIPPING 453455 428773 24682 REPAIR & MAINTENANCE 409562 140897 268665 BANK CHARGES 146737 79559 67178 48892 17427 31465 13744758 10113830 3630928 0 1050730 1549964 3542542 5009131 944033 778450 911028 1133628 6183000 6306000 1412189 1126982 90312286 21470199 65553755 68842087 143252 255176 6585 29101 79747114 85030519 884757 264367 5834362 5669334 467781 501138 7186900 6434839 X 71951564 78273342 608650 322338 72560214 78595680 79747114 85030519 5932871 102595 0 X X 0 1 X 1 0 X 4277466 3352402 4178864 3489685 7624859 22923276 4277466 3352402 4178864 3489685 7624859 22923276 22923276 4976714 5345167 5514799 5931895 6434321 28202896 155523 105915 31093 76107 39013 407651 54288 7343 10672 11 78141 150455 51684278 37269850 0.44350 0.39750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19688621 19688621 39486956 15821590 23665366 28986710 5113116 23873594 750624 453965 296659 1399375 81528 1317847 68842087 SECURITY DEPOSITS 143434 OTHER LIABILITIES 357704 501138 X 23559891 102595 137447 3642219 3882261 19677630 0 19677630 17524425 137447 3642219 3779666 13744759 0 13744759 PART X, LINE 2: LIVING STREAM MINISTRY HAS ADOPTED THE ACCOUNTING STANDARDS RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. FOR LIVING STREAM MINISTRY, THESE STANDARDS COULD BE APPLICABLE TO THE INCURRENCE OF ANY UNRELATED BUSINESS INCOME ATTRIBUTABLE TO THE ORGANIZATION. BECAUSE OF LIVING STREAM MINISTRY'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2013 AND 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 977,891. RENTAL EXPENSES 2,664,328. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 977,891. RENTAL EXPENSES 2,664,328. 1 SOUTH ASIA 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION OF MINISTRY PUBLICATION 561380 RUSSIA 0 0 PROVIDE VIDEO AND AUDIO TAPES AND PRINTED RELIGIOUS MATERIALS,DISTRIBUTED TO AND THROUGH CHURCHES TRANSLATION OF MINISTRY PUBLICATION AND CHRISTIAN WORK 592169 MIDDLE EAST 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION TRANSLATION OF MINISTRY PUBLICATION 10003 EUROPE 0 0 PROGRAM SERVICES AND GRANTS TO RECIPIENTS LOCATED IN REGION; BIBLE DISTRIBUTION TRANSLATION OF MINISTRY PUBLICATION 636503 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, PROGRAM SERVICES CHRISTIAN WORK 1000 0 0 0 0 0 0 1801055 0 1801055 MIDDLE EAST CHRISTIAN WORK 10003 WIRE TRANSFER BOOK EUROPE - FRANCE TRANSLATION OF MINISTRY PUBLICATION 35900 WIRE TRANSFER BOOK EUROPE - CZECH REPUBLIC TRANSLATION OF MINISTRY PUBLICATION 16200 WIRE TRANSFER BOOK EUROPE - POLAND TRANSLATION OF MINISTRY PUBLICATION 21120 WIRE TRANSFER BOOK EUROPE - ROMANIA TRANSLATION OF MINISTRY PUBLICATION 11520 WIRE TRANSFER BOOK EUROPE - SLOVAKIA TRANSLATION OF MINISTRY PUBLICATION 5700 WIRE TRANSFER BOOK RUSSIA - GEORGIA CHRISTIAN WORK 21759 WIRE TRANSFER BOOK ARMENIA CHRISTIAN WORK 39300 WIRE TRANSFER BOOK RUSSIA TRANSLATION OF MINISTRY PUBLICATION AND CHRISTIAN WORK 531110 WIRE TRANSFER BOOK SOUTH ASIA - INDIA TRANSLATION OF MINISTRY PUBLICATION 61380 WIRE TRANSFER BOOK EUROPE - ENGLAND TRANSLATION OF MINISTRY PUBLICATION AND CHRISTIAN WORK 63000 WIRE TRANSFER 463913 PRINTING BIBLES FOR DISTRIBUTION BOOK SOUTH ASIA CHRISTIAN WORK 500000 WIRE TRANSFER BOOK EUROPE - ITALY TRANSLATION OF MINISTRY PUBLICATION 9800 WIRE TRANSFER BOOK EUROPE - HUNGARY TRANSLATION OF MINISTRY PUBLICATION 5350 WIRE TRANSFER BOOK 13 1 0 0 0 0 0 0 PART I, LINE 2: LIVING STREAM MINISTRY ONLY GIVES GIFTS TO ENTITIES WHICH ARE INVOLVED WITH THE SAME MINISTRY AS THE GIVING ENTITY. THE GIFTS ARE DOCUMENTED AND RECORDED ACCORDING TO THE CASH TRANSACTION. PART I, LINE 3: LIVING STREAM MINISTRY MONITORS THE USE OF THE FUNDS BY REQUESTING ITEMIZED BUDGETS OF CASH NEEDED AND SUBSEQUENT REPORTS OF ACTUAL CASH EXPENDITURES WITH RECEIPTS. IN MANY CASES, THE OVERSEAS CENTERS ARE VISITED TO OBSERVE HOW THE WORK IS BEING CARRIED OUT. 1 CHURCH IN CAMBRIDGE 380 GREEN ST CAMBRIDGE MA 02140 042921464 501(C)(3) 7600 BOOK GOSPEL WORK IN BOSTON AREA CHURCH IN ANAHEIM 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(C)(3) 34696 BOOK NEEDS OF CHURCHES LORD'S MOVE TO EUROPE CHURCH IN ANAHEIM 2528 W LA PALMA AVENUE ANAHEIM CA 92801 510179931 501(C)(3) 439276 BOOK SPREAD OF MINISTRY & BUILDING PROJECTS ABROAD CHURCH IN ARLINGTON PO BOX 13306 ARLINGTON TX 76094 751680385 501(C)(3) 0 61664 BOOK CONTRUCTION OF MEETING HALL CONSTRUCTION OF MEETING HALL CHURCH IN FULLERTON 1330 N PLACENTIA AVE FULLERTON CA 92831 953265254 501(C)(3) 180000 BOOK BIBLES FOR SOUTH AMERICA DCP 2441 W LA PALMA NO 108 ANAHEIM CA 92801 912172681 501(C)(3) 101000 BOOK DEFENSE AND CONFIRMATION OF THE GOSPEL HIRAM BUILDERS PO BOX 835 DINUBA CA 93618 463665679 501(C)(3) 0 49098 BOOK EQUIPMENT DONATION 6 0 NEED-BASED TUITION SCHOLARSHIPS FOR FTTA BOSTON TRAINING PROGRAM 2 12460 BOOK PART I, LINE 2: RECORDS ARE MAINTAINED SIMPLY BY THE CASH DISBURSEMENT RECORD. THE ELIGIBILITY CRITERIA IS WHETHER THEY ARE PARTICIPATING IN THE SAME MINISTRY. SELECTION IS BASED UPON THE PARTICULAR NEED OF THE ENTITY. USE OF THE FUNDS ARE MONITORED BY REGULAR CONTACTS TO OBSERVE HOW THE WORK IS BEING CARRIED OUT. X 0 1 X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A THREE DIRECTORS FLEW FIRST-CLASS ON SOME DOMESTIC FLIGHTS IN 2013 AT THE COST OF $13,417 DUE TO HEALTH REASONS. ALL THREE OF THESE DIRECTORS HAVE SERIOUS HEALTH CONDITIONS AND TWO ARE OVER THE AGE OF 70. KERRY ROBICHAUX SECRETARY/DIRECTOR 31200 RENT 0 TIMOTHY GRAVER CHILD OF OFFICER 50669 W-2 WAGES 0 AMY GRAVER CHILD OF OFFICER 28640 W-2 WAGES 0 THEODORE HAGE IN-LAW OF OFFICER 90226 W-2 WAGES 0 NICOLE DUSSELJEE CHILD OF OFFICER 22533 W-2 WAGES 0 JOSEPH PRIM IN-LAW OF OFFICER 60135 W-2 WAGES 0 SCHEDULE L, PART IV THE SCHOOL, FTTA (FULL-TIME TRAINING IN ANAHEIM), LEASED KERRY ROBICHAUX'S HOME AFTER HE MOVED TO TEXAS. THE FTTA LEASES A NUMBER OF HOMES IN THE AREA SURROUNDING THE TRAINING CENTER. KERRY ROBICHAUX WAS ISSUED A 1099 FOR RENT OF $31,200 IN 2013. THIS AMOUNT IS BASED ON AN AVERAGE MONTHLY RATE FOR SIMILAR HOMES IN THE AREA. FORM 990, PART VI, SECTION A, LINE 2 RELATIONSHIP SCHEDULE NAME OF OFFICER: RAYMOND GRAVER - TREASURER NAME OF RELATED ENTITY: BENSON PHILLIPS - PRESIDENT RELATIONSHIP: RAYMOND GRAVER'S SON MARRIED PHILLIPS' DAUGHTER FORM 990, PART VI, SECTION B, LINE 11 IT IS MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING AND IT IS REVIEWED IN DETAIL BY ONE OF THE OFFICERS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THE DIRECTORS TO SIGN AN ANNUAL DISCLOSURE STATEMENT LISTING ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BASED ON COMPARISONS WITH OTHER NONPROFIT ORGANIZATIONS THROUGH PUBLICATIONS FROM ABBOTT, LANGER & ASSOCIATES AND IS ALSO A PART OF THE OVERALL BUDGETING PROCESS BY THE DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 A FILE COPY IS KEPT AT THE LIVING STREAM OFFICE FOR INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 A FILE COPY IS KEPT AT THE LIVING STREAM OFFICE FOR INSPECTION. FORM 990 PART XII LINE 2C THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 16A: THE ORGANIZATION DOES NOT INVEST IN, CONTRIBUTE ASSETS TO, OR PARTICIPATE IN ANY JOINT VENTURES. THEREFORE, NO JOINT VENTURE POLICY IS IN PLACE. FORM 990 PART V LINE 7(F) THE TAXPAYER PAYS LIFE INSURANCE PREMIUMS ON CERTAIN EMPLOYEES AND OTHER MINISTRY WORKERS. THESE PREMIUMS ARE NOT IN CONNECTION WITH THE TRANSFER OF ANY FUNDS TO THE CHARITY. THE AMOUNT OF THE PREMIUMS IS INCLUDED AS TAXABLE INCOME TO THE EMPLOYEE/WORKER, AND INCLUDED IN THEIR W-2/FORM 1099-MISC. SINCE THESE PAYMENTS ARE NOT IN CONJUNCTION WITH THE TRANSFER OF ANY FUNDS TO THE CHARITY, QUESTION 7 (F) WAS ANSWERED "NO" IN ACCORDANCE WITH THE EXPLANATION IN THE INSTRUCTIONS. ANAHEIM PALMS TELECOM CENTER LLC 2431 W LA PALMA AVE ANAHEIM CA 92801 201903610 APTC PROVIDES PHYSICAL SUPPORT FOR INTERNET-BASED BUSINESSES CA 234220 254034 LIVING STREAM MINISTRY ENGEDI CAMP AND CONFERENCE CENTER 2431 W LA PALMA AVE ANAHEIM CA 928012610 201476528 OPERATING A CHRISTIAN RETREAT CENTER TO PROMOTE CHRISTIAN MINISTRY CA 501(C)(3) 509(A)(3) TYPE 1 N/A 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 ENGEDI CAMP AND CONFERENCE CENTER D 756126 BOOK PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: ENGEDI CAMP AND CONFERENCE CENTER PRIMARY ACTIVITY: OPERATING A CHRISTIAN RETREAT CENTER TO PROMOTE CHRISTIAN FELLOWSHIP AND MINISTRY. PART V, LINE 2: BEGINNING BALANCE AT 1/1/2013 $616,030 2013 LOAN INCREASE $140,096 ENDING BALANCE AT 12/31/2013 $756,126