2024-11-11T17:46:22+00:00 2023-12-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2023-01-01 460484695 Living on the Edge with Chip Ingram LIVI 7702164331 3090 Premiere Parkway 600 Duluth GA 30097 Andrew Accardy EVP Global Ministries 7702164331 2024-11-12 true true Luke Burnett P01079018 5055022746 2024-11-12 2023 2024-10-15 13:58:12Z Chip Ingram 3090 Premiere Parkway 600 Duluth GA 30097 15629892 false X www.livingontheedge.org X 2002 CA Living on the Edge engages in evangelism by presenting biblical & traditional Christian claims. 8 6 54 29 0 0 11877283 12234362 0 19622 299228 300883 391917 12197788 12925507 0 0 4912643 5518202 21000 1342632 8314144 8121778 13226787 13660980 -1028999 -735473 11232223 10900194 1889450 2240185 9342773 8660009 Living on the Edge (LOTE) is a media discipleship ministry. LOTE helps people meet with God through His Word and prayer to enjoy His presence, receive His directions, and follow His Will; encourages people to personally connect in safe relationships that provide love, support, transparency, challenge and accountability; and challenges people to "live out" Jesus' love for others through acts of service and sacrifice at home, work, play and church. false false 10463115 0 235497 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. 10463115 true true false false false false false false false true false false true true false true false false true true false false true false false false false false true false false false false false false true false true false false false false false false false false true 77 0 true 54 true false false false false false false false false false false false false X 8 6 true false false false false false false true true false false true true true true true true true true false FL GA HI AK MD MN MS NH SC TN VA WV WI X X Andrew Accardy 7702164331 3090 Premiere Parkway Ste 600 Duluth GA 30097 Charlie Germany Treasurer 1.0 X X 0 0 0 Gearl Spicer Chairman of the Board 1.0 X X 0 0 0 Mark Carver Secretary 1.0 X X 0 0 0 Aaron Anderson Director 1.0 X 0 0 0 AC Musgrave Director (Part Year) 1.0 X 0 0 0 Chip Ingram CEO 45.0 X 155985 0 195131 Dick Sleeper Director (Part Year) 1.0 X 0 0 0 Gregg Dedrick Director 1.0 X 0 0 0 Mike Holwick Director 1.0 X 0 0 0 Theresa Ingram Director 1.0 X 0 0 0 Andrew Accardy EVP, Global Ministries 40.0 X 164102 0 133167 Mike Olson President & COO 40.0 X 253344 0 64335 Alex Viering Chief of Staff 40.0 X 213412 0 69169 Greg Kucala SVP, Operations 40.0 X 122726 0 108173 Kathryn Allen President of Primemovers 40.0 X 180700 0 12667 Sharon Dorrill Director of Donor Relations 40.0 X 117622 0 31860 Tim Innes VP, Global 40.0 X 157560 0 30662 1365451 0 645164 12 false true false Dave Holden 26741 Portola Parkway 1E162 Foothill Ranch CA 92610 Global Master Trainer 120000 1 12234362 368456 12234362 0 0 0 0 0 270794 270794 0 0 2225698 209173 2169053 237384 56645 -28211 28434 28434 533445 297948 235497 235497 Gain on Termination of Lease 900099 125000 125000 Other Revenue 900099 31420 31420 0 0 0 0 156420 12925507 235497 0 455648 966065 726821 166064 73180 37064 37064 3479442 2617766 598107 263569 71251 53606 12248 5397 712344 535934 122450 53960 252036 189620 43324 19092 87219 87219 49242 49242 21000 21000 26144 26144 1275605 1130329 51207 94069 160002 160002 922939 164954 347755 410230 528085 275718 202718 49649 3149 3149 373910 278224 48837 46849 743245 556440 42265 144540 164064 13516 8884 141664 129554 97166 12955 19433 35814 35814 Pastoral Training and Education 1811939 1811939 Broadcasting 1373408 1373408 Product Development 437459 437459 0 0 0 0 13660980 10463115 1855233 1342632 3425867 1538972 2903550 3443060 108404 29753 0 0 0 0 158841 176004 125720 344283 1319517 464776 624312 854741 2712689 2927183 0 0 1172840 1586198 11232223 10900194 604965 585218 0 0 1284485 1654967 1889450 2240185 X 8619324 7954692 723449 705317 9342773 8660009 11232223 10900194 -735473 52709 0 X false true X true false X 8749279 10643846 14293852 11877283 12234362 57798622 0 0 8749279 10643846 14293852 11877283 12234362 57798622 1130784 56667838 70568 62515 79512 145880 270794 629269 0 17824 14793 14806 13843 156420 217686 58645577 3097693 0.9663 0.9719 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 17824.0, COLUMN B - 14793.0, COLUMN C - 14806.0, COLUMN D - 13843.0, COLUMN E - 156420.0, COLUMN F - 217686.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 942690 464776 477914 376827 376827 854741 Deposits 37567 Leases Right-of-Use Assets 1548631 1586198 Leases Right-of-Use Obligations 1654967 1654967 13250020 52709 297948 350657 12899363 26144 0 26144 12925507 13932784 297948 297948 13634836 26144 0 26144 13660980 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 297948 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 297948 Central America and the Caribbean 0 3 Program Services Training Pastors & Travel 119869 East Asia and the Pacific 0 1 Program Services Translation and Training 690479 Middle East and North Africa 0 3 Program Services Social Media, Training & Travel 253272 North America (Canada & Mexico only) 0 6 Program Services Training Pastors & Travel 246422 Russia and Neighboring States 0 0 Program Services Training Pastors & Travel 145582 South America 0 3 Program Services Training Pastors & Travel 13015 South Asia 0 6 Program Services Translation, Training & Travel 308876 Sub-Saharan Africa 0 13 Program Services Training Pastors in ART of Survival & Travel 524237 0 35 0 0 0 35 2301752 0 2301752 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X true MS Value Builders 33 Deer Run Rd Cross Plains TN 37049 Fundraising Consulting false 0 21000 -21000 0 21000 -21000 FL GA HI AK MD MN MS NH ND SC TN VA WV WI Schedule G, Part I, Line 2b(iv) The professional fundraising services were consulting in nature, no gross receipts were directly generated from the services provided. X true true X X X X false false false false false false false true false Chip Ingram CEO 132577 0 16589 0 6819 0 43095 0 152036 0 351116 0 0 0 Mike Olson President & COO 153344 0 50000 0 50000 0 17733 0 46602 0 317679 0 0 0 Andrew Accardy EVP, Global Ministries 149783 0 14319 0 0 0 23866 0 109301 0 297269 0 0 0 Alex Viering Chief of Staff 197412 0 16000 0 0 0 10500 0 58669 0 282581 0 0 0 Greg Kucala SVP, Operations 116369 0 6357 0 0 0 22341 0 85832 0 230899 0 0 0 Kathryn Allen President of Primemovers 180700 0 0 0 0 0 0 0 12667 0 193367 0 0 0 Tim Innes VP, Global 145654 0 11906 0 0 0 0 0 30662 0 188222 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use 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. Schedule J, Part I, Line 7 Non-fixed payments 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. Highly compensated employees received a non-fixed payment in the form of a bonus that was determined and approved by the President/COO. Chip Ingram CEO 385516 Salary and Royalties false X 23 368456 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 1a Delegate broad authority to a committee 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, Line 2 Family/business relationships amongst interested persons Chip Ingram and Theresa Ingram - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official Annually the independent members of the Executive Committee determine the compensation for the organization's CEO and President/COO using comparability data and performance evaluations. During FYE 12/31/23, 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, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public 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.