2025-11-10T16:24:06+00:00 2024-12-31 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2024-01-01 460484695 Living on the Edge Ministries Inc LIVI 7702164331 3090 Premiere Parkway 600 Duluth GA 30097 Michael Olson President 7702164331 2025-11-10 true true Daren Daiga P01074795 5055022746 2025-11-10 2024 2025-03-06 01:10:19Z X Living on the Edge with Chip Ingram MIchael Olson 3090 Premiere Parkway 600 Duluth GA 30097 15666394 false X www.livingontheedge.org X 2002 GA Living on the Edge engages in evangelism by presenting biblical & traditional Christian claims. 8 6 52 25 0 12234362 13489717 0 299228 389036 391917 -451450 12925507 13427303 0 0 5518202 5338816 21000 250000 1272193 8121778 7379024 13660980 12967840 -735473 459463 10900194 10679476 2240185 1698802 8660009 8980674 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 9967203 0 155283 Living on the Edge equips and inspires Christians to live as followers of Jesus through Biblical teaching, global pastoral training, and Next Generation discipleship. Biblical teaching: The teaching ministry of Living on the Edge reaches over 1 million people weekly through nearly 1,200 radio stations, streaming services, satellite radio, and all major podcast platforms. Teaching episodes provide practical, biblically based guidance for daily Christian living. Pastoral training: Since 2020, Living on the Edge has equipped over 420,000 church leaders through in-person training in 28 countries worldwide. To further support continued leadership growth in these regions, training materials and supplemental resources are available in 39 languages. Next Generation Discipleship: Living on the Edge is strategically investing in the spiritual development of the next generation, equipping them to live out their Christian faith with purpose and conviction. 9967203 true true false false false false false false false false true false false true true false true false false true true false false true true false false false false true false false false false false false false false true false true false false false false false false false false false true 56 0 true 52 true false false false false false false false false false false false false X 8 6 true false true false false false false true true false false false true true true true true true true true false false FL GA HI AK MD MN MS NH SC TN VA WV WI X X Angela Smith 7702164331 3090 Premiere Parkway Ste 600 Duluth GA 30097 Charlie Germany Treasurer 1.0 X X 0 0 0 Chip Ingram CEO 45.0 X X 111988 0 164026 Gearl Spicer Chairman of the Board 1.0 X X 0 0 0 Mark Carver Secretary 1.0 X X 0 0 0 Aaron Adamson Director 1.0 X 0 0 0 Gregg Dedrick Director 1.0 X 0 0 0 Michael 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 161010 0 122410 Mike Olson President & COO 40.0 X 179013 0 143179 Claudia Keliher VP, Ministry Partners 40.0 X 128238 0 26223 Greg Kucala SVP, Operations 40.0 X 127448 0 101509 Jason Robinson SVP, Marketing 40.0 X 119427 0 20851 Kathryn Allen SVP, Culture & Development 40.0 X 173367 0 11970 Timothy Innes VP, Global (Part Year) 40.0 X 186840 0 19112 1187331 0 609280 11 false true false Westfall Group Inc PO Box 81712 Atlanta GA 30366 Event Planning 250000 Word4Asia 828 Royal Tulips St Prescott AZ 86301 Consulting 231590 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Digital Services 216558 Media Impact International PO Box 1667 Roanoke TX 76262 Consulting 216372 Thought Capital 18B Sobha Emerald Phase 1 AB Gate Bengaluru Karnataka IN 560064 Consulting 205156 7 1692810 11796907 1443021 13489717 0 0 0 0 0 237554 237554 0 0 1443021 45956 1290195 47300 152826 -1344 151482 151482 0 1692810 626621 -626621 -626621 430258 274975 155283 155283 19888 0 0 19888 19888 13427303 155283 0 -217697 X 881625 647285 165643 68697 35202 35202 3433808 2521085 645158 267565 107156 78673 20133 8350 645424 473867 121265 50292 235601 172977 44266 18358 57877 57877 37607 37607 250000 250000 27944 27944 1371354 1349703 21651 0 300355 300355 896522 421170 244122 231230 467789 260191 166543 41055 1196 1196 485469 361757 62298 61414 416669 323620 37976 55073 205403 6448 2092 196863 155308 116481 15531 23296 58338 58338 Broadcasting 1395593 1395593 Pastoral Training and Education 1248070 1248070 Product Development 253530 253530 0 0 0 0 12967840 9967203 1728444 1272193 1538972 2569566 3443060 2776064 29753 17977 0 0 0 0 176004 149455 344283 146393 1360238 574952 854741 785286 2927183 2999497 0 0 1586198 1235238 10900194 10679476 585218 407390 0 0 1654967 1291412 2240185 1698802 X 7954692 7968512 705317 1012162 8660009 8980674 10900194 10679476 459463 -138798 0 X false true true false X 10643846 14293852 11877283 12234362 13489717 62539060 0 0 10643846 14293852 11877283 12234362 13489717 62539060 1392446 61146614 62515 79512 145880 270794 237554 796255 0 14793 14806 13843 156420 19888 219750 63555065 2642431 0.96210 0.96628 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 14793.0, COLUMN B - 14806.0, COLUMN C - 13843.0, COLUMN D - 156420.0, COLUMN E - 19888.0, COLUMN F - 219750.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1044238 574952 469286 316000 316000 785286 Deposits 37567 Leases Right-of-Use Assets 1197671 1235238 Federal Income Taxes Leases Right-of-Use Obligations 1291412 1291412 14162157 -138798 901596 762798 13399359 27944 0 27944 13427303 13841492 901596 901596 12939896 27944 0 27944 12967840 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 626621 Cost of Goods Sold - 274975 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 626621 Cost of Goods Sold - 274975 East Asia and the Pacific 0 0 Program Services Translation and Training 12553 Middle East and North Africa 0 2 Program Services Social Media, Training & Travel 481561 South America 0 1 Program Services Training Pastors & Travel 195477 South Asia 0 3 Program Services Translation, Training & Travel 476061 Sub-Saharan Africa 0 2 Program Services Training Pastors in ART of Survival & Travel 651302 0 8 0 0 0 8 1816954 0 1816954 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X true Westfall PO Box 81712 Atlanta GA 30366 Fundraising Consulting false 1692810 450126 1242684 1692810 450126 1242684 FL GA HI AK MD MN MS NH ND SC TN VA WV WI Edge Summit 1692810 1692810 0 336511 33900 256210 0 0 1692810 1692810 0 336511 33900 256210 626621 -626621 Schedule G, Part I, Line 2b The organization paid Westfall a total of $450,126, including $200,126 in expense reimbursements. X true true X X X true false false false false false false true false Chip Ingram CEO 105988 0 6000 0 0 0 12829 0 151197 0 276014 0 0 0 Mike Olson President & COO 179013 0 0 0 0 0 14375 0 128804 0 322192 0 0 0 Andrew Accardy EVP, Global Ministries 156010 0 5000 0 0 0 12291 0 110119 0 283420 0 0 0 Greg Kucala SVP, Operations 124448 0 3000 0 0 0 14400 0 87109 0 228957 0 0 0 Timothy Innes VP, Global (Part Year) 96420 0 0 0 90420 0 0 0 19112 0 205952 0 0 0 Kathryn Allen SVP, Culture & Development 170367 0 3000 0 0 0 0 0 11970 0 185337 0 0 0 Claudia Keliher VP, Ministry Partners 125738 0 2500 0 0 0 6447 0 19776 0 154461 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 4a Severance or change-of-control payment Timothy Innes, Highly Compensated Employee, received severance of $80,233. Schedule J, Part I, Line 7 Non-fixed payments The CEO 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 Family member of board member 276014 Salary false Chip Ingram Family member of board member 34723 Royalty Income false 20 1443021 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 4 Significant changes to organizational documents The organization updated its Articles to change its name and legal domicile. 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, President/COO and EVP of Global Ministries using comparability data and performance evaluations. In 2023, 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 VIII, Line 11d Other Miscellaneous Revenue Other Revenue - Total Revenue: 19888, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 19888; Form 990, Part IX, Line 11g Other Fees Training & Recruiting - Total Expense: 661226, Program Service Expense: 661226, Management and General Expenses: , Fundraising Expenses: ; Social Media & Copywriting - Total Expense: 142890, Program Service Expense: 142890, Management and General Expenses: , Fundraising Expenses: ; Consulting - Total Expense: 410524, Program Service Expense: 410524, Management and General Expenses: , Fundraising Expenses: ; Other Contractors - Total Expense: 107600, Program Service Expense: 107600, Management and General Expenses: , Fundraising Expenses: ; Other Professional Fees - Total Expense: 49114, Program Service Expense: 27463, Management and General Expenses: 21651, Fundraising Expenses: ; 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.