Touching Lives / James Merritt 
The information on this page was last updated 6/20/2026. If you see errors or omissions, please email: [email protected]
Summary
To touch a life is to ultimately impact another with the profound goodness of God's truth. It is the breath of vitality that can shift a soul to new hope. An opportunity lit by the grace of God to come alongside and speak life to them and with them.
We know the impact Jesus Christ can have on a life is truly remarkable. When the love of Christ breaks through troubled hearts and lives, it can no longer remain the same. It is moved. Transformed. Restored.
At Touching Lives, we have made a deep commitment to reach the lost, the broken, the spiritually blind, and all who thirst for God's truth and goodness. We have a passion to propel new life into your faith, inspire hope for the hopeless, and to reach those who seem too far. We know that all things are possible with God, and no soul is beyond God's reach--so we press on for His Glory.
Contact information
Mailing address:
Touching Lives, Inc.
1800 Satellite Blvd
Duluth, GA 30097
Website: www.touchinglives.org
Phone: 770-982-0168
Email: [email protected]
Organization details
EIN: 582181292
CEO/President: Dr. James Merritt
Chairman: Dr. James Merritt
Board size: 9
Founder: Dr. James Merritt
Ruling year: 1995
Tax deductible: Yes
Fiscal year end: 09/30
Member of ECFA: Yes
Member of ECFA since: 2001
Purpose
Under the leadership and dynamic preaching of Dr. James Merritt, Touching Lives exists to touch the lives of the lost and enrich the faith of the found. Our goal is to present the eternal, never-changing Gospel of Jesus Christ to all who would hear and pray for the Holy Spirit to move mightily among His people.
Mission statement
To touch the lives of the lost and enrich the faith of the found.
Statement of faith
About the Bible
We believe the Bible is God's Holy Word. We believe that all 66 books of the Old and New Testaments were divinely inspired by God. Even though given through human personalities, the Bible is the perfect treasure of God. We believe the scriptures are inerrant and infallible in their original manuscript. The Bible is our full and final authority on all matters of faith and practice. The Bible has God as its author, salvation for its end and truth, without any mixture of error, for its subject matter.
God the Father providentially cares for this universe. He is all-powerful, all-knowing and all-present. God is Father and Truth to all who are His children through faith in Jesus Christ.
God the Son, Jesus Christ
Jesus Christ was the human form of God who came as a gift to mankind. We believe that Jesus was miraculously born of a virgin. He lived a life that was perfect and without sin. Through His death on the cross, He served as the atonement for our sins. He was our substitute: The One Who satisfied justice and salvation. Jesus Christ was raised bodily from the dead. He ascended personally and visibly to be with His Father. He is presently serving as our Mediator with God. Only through faith in Jesus Christ can one receive God's salvation. Jesus Christ will, one day, return to this earth to bring human history to an end and fully complete God's purpose for redemption.
God the Holy Spirit
The Holy Spirit is the spirit of God. The Holy Spirit breathed the Holy Scripture to holy men of God. The Holy Spirit exalts Jesus Christ. He convicts persons of sin, righteousness, and judgment. He is the only One Who conforms the believers into the likeness of Jesus Christ. He empowers the believer to live the Christ-life, to worship God, to evangelize the world, and to serve others. The Holy Spirit makes this possible by indwelling the believer permanently at the point of salvation.
About Salvation
The central purpose of God is to bring sinful persons into fellowship with Him. The only way this can be accomplished is through repentance and faith. Repentance is turning from sin and turning to Jesus Christ. Faith is trusting Jesus Christ, and Him alone, for salvation. Salvation is a personal experience with Jesus Christ. Once a person has trusted Christ, the Lord continually works out His salvation in Him by making him more like Himself. Salvation will, one day, be culminated when we are in Heaven with Christ.
Our Faith and Practice
The Bible is the final authority in all matters of faith and practice. We believe this Statement of Faith to be an accurate summary of what Scripture teaches us.
Articles
| 4/10/2026 | At Least Eight Ministries Resign From ECFA in Recent Weeks |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
A
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Educational Media
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 215 of 1420 | 6 of 47 |
| Fund acquisition rating | | 833 of 1420 | 27 of 47 |
| Resource allocation rating | | 161 of 1420 | 6 of 47 |
| Asset utilization rating | | 234 of 1421 | 8 of 47 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 7% | 6% | 6% | 2% | 4% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 7% | 6% | 6% | 2% | 4% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 94% | 94% | 94% | 94% | 94% | 97% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 6% | 5% | 6% | 2% | 5% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 6% | 6% | 6% | 6% | 6% | 3% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 88% | 85% | 81% | 84% | 82% |
Spending ratio Spending ratio = Total expenses / Total revenue | 94% | 107% | 110% | 100% | 94% | 74% |
Program output ratio Program output ratio = Program services / Total revenue | 74% | 94% | 94% | 81% | 78% | 61% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 6% | -7% | -10% | 0% | 6% | 26% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 6% | -17% | -16% | 0% | 10% | 53% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 13% | 6% | 10% | 13% | 14% | 13% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.82 | 2.44 | 1.69 | 1.38 | 1.46 | 1.41 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.33 | 1.00 | 1.00 | 1.00 | 1.01 | 1.02 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.50 | 2.44 | 1.69 | 1.39 | 1.47 | 1.44 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 11.67 | 19.71 | 54.51 | 22.82 | 22.06 | 18.10 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.05 | 0.02 | 0.04 | 0.05 | 0.06 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.67 | 4.67 | 6.97 | 8.28 | 7.78 | 7.88 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 12% | 5% | 2% | 4% | 5% | 7% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 88% | 39% | 58% | 69% | 65% | 66% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $296,839 | $167,502 | $162,315 | $1,427,789 | $1,316,586 |
| Receivables, inventories, prepaids | $172,856 | $69,140 | $86,979 | $124,721 | $134,940 |
| Short-term investments | $702,175 | $1,294,799 | $1,392,372 | $61,959 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $1,171,870 | $1,531,441 | $1,641,666 | $1,614,469 | $1,451,526 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $0 | $0 | $8,071 | $13,560 | $23,670 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $0 | $0 | $8,071 | $13,560 | $23,670 |
| Total assets | $1,171,870 | $1,531,441 | $1,649,737 | $1,628,029 | $1,475,196 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $59,458 | $28,094 | $36,289 | $24,912 | $10,769 |
| Other current liabilities | $0 | $0 | $35,652 | $48,274 | $69,409 |
| Total current liabilities | $59,458 | $28,094 | $71,941 | $73,186 | $80,178 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $12,044 | $22,862 |
| Total long-term liabilities | $0 | $0 | $0 | $12,044 | $22,862 |
| Total liabilities | $59,458 | $28,094 | $71,941 | $85,230 | $103,040 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $1,112,412 | $1,503,347 | $1,577,796 | $1,542,799 | $1,372,156 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $1,112,412 | $1,503,347 | $1,577,796 | $1,542,799 | $1,372,156 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $2,509,747 | $2,197,026 | $2,144,747 | $2,386,331 | $2,730,122 |
| Program service revenue | $0 | $54,007 | $67,548 | $153,110 | $63,808 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $244,958 | $88,138 | $43,446 | $126 | $0 |
| Other revenue | ($81,088) | $8,357 | $14,263 | $0 | $20,289 |
| Total other revenue | $163,870 | $150,502 | $125,257 | $153,236 | $84,097 |
| Total revenue | $2,673,617 | $2,347,528 | $2,270,004 | $2,539,567 | $2,814,219 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $2,503,372 | $2,203,125 | $1,841,665 | $1,987,025 | $1,703,674 |
| Management and general | $170,416 | $255,221 | $305,011 | $332,375 | $281,443 |
| Fundraising | $185,087 | $130,589 | $129,035 | $58,726 | $102,273 |
| Total expenses | $2,858,875 | $2,588,935 | $2,275,711 | $2,378,126 | $2,087,390 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($185,258) | ($241,407) | ($5,707) | $161,441 | $726,829 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($185,258) | ($241,407) | ($5,707) | $161,441 | $726,829 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 6/20/2026. To update the information below, please email: [email protected]
History
Program accomplishments
Touching Lives is currently broadcast in all 50 states and in over 140 countries around the world. All sermons, articles, and other content is made available through various digital media formats on the web. Literally millions of people have been affected through the ministry of Touching Lives with thousands responding to the Gospel of Jesus for the very first time.
Needs
Touching Lives is totally dependent on the prayers and faithful financial support of those who believe in this ministry.