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Nonprofiteer
← LIVING WATER INTERNATIONAL

Form 990 for tax year 2022

Filed by LIVING WATER INTERNATIONAL.

Totals

Total revenue
$24,213,554
Total expenses
$25,254,937
Contributions and grants received
$24,033,695
Grants paid
$13,631,423
Program service revenue
$3,814
Investment income
$28,374
Other revenue
$147,671
Total assets, end of year
$7,086,918
Total liabilities, end of year
$805,498
Net assets or fund balances, end of year
$6,281,420
Program services expenses (Part IX)
$20,784,924
Management and general expenses
$1,634,853
Fundraising expenses
$2,835,160
Program service expenses (Part III)
$20,784,924

Program services were 82.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $293,449

  • 1e · Government grants (contributions)

    $214,916

  • 1f · All other contributions, gifts and grants

    $23,525,330

  • 1g · Noncash contributions included above

    $689,213

  • 2a · Program service revenue: Registration fees/oth.

    total $2,617 · related or exempt $2,617

  • 2b · Program service revenue: Training fees

    total $1,197 · related or exempt $1,197

  • 3 · Investment income

    total $62,907 · excluded $62,907

  • 7a · Gross sales of assets other than inventory

    securities $612,763

  • 7b · Less cost or other basis and sales expenses

    securities $647,296

  • 7c · Gain or loss

    securities -$34,533

  • 7d · Net gain or loss

    total -$34,533 · excluded -$34,533

  • 8a · Fundraising events: gross income

    $25,720

  • 8a · Fundraising events: contributions included on line 1c

    $293,449

  • 8b · Fundraising events: direct expenses

    $32,771

  • 8c · Net income from fundraising events

    total -$7,051 · excluded -$7,051

  • 11a · Other revenue: Insurance proceeds

    total $154,722 · excluded $154,722

  • 11e · Other revenue, total

    $154,722

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $13,631,423 · program services $13,631,423

  • 5 · Compensation of officers, directors and key employees

    total $927,459 · program services $503,067 · management and general $239,779 · fundraising $184,613

  • 7 · Other salaries and wages

    total $5,430,657 · program services $3,801,649 · management and general $507,385 · fundraising $1,121,623

  • 8 · Pension plan contributions

    total $217,534 · program services $170,850 · management and general $15,103 · fundraising $31,581

  • 9 · Other employee benefits

    total $771,742 · program services $528,542 · management and general $80,079 · fundraising $163,121

  • 10 · Payroll taxes

    total $506,780 · program services $345,154 · management and general $58,100 · fundraising $103,526

  • 11b · Fees: legal

    total $1,250 · program services $1,250

  • 11c · Fees: accounting

    total $50,306 · management and general $50,306

  • 11e · Fees: professional fundraising services

    total $101,356 · fundraising $101,356

  • 11g · Fees: other

    total $1,136,330 · program services $479,710 · management and general $253,157 · fundraising $403,463

  • 12 · Advertising and promotion

    total $11,217 · fundraising $11,217

  • 13 · Office expenses

    total $347,759 · program services $130,160 · management and general $94,935 · fundraising $122,664

  • 14 · Information technology

    total $591,102 · program services $432,730 · management and general $35,232 · fundraising $123,140

  • 16 · Occupancy

    total $80,924 · program services $24,175 · management and general $26,195 · fundraising $30,554

  • 17 · Travel

    total $726,996 · program services $270,258 · management and general $164,882 · fundraising $291,856

  • 20 · Interest

    total $1,703 · management and general $1,703

  • 22 · Depreciation, depletion and amortization

    total $286,264 · program services $171,922 · management and general $57,171 · fundraising $57,171

  • 23 · Insurance

    total $130,174 · program services $82,391 · management and general $21,528 · fundraising $26,255

  • 24a · Other expenses: Dues & subscriptions

    total $115,727 · program services $69,616 · management and general $13,259 · fundraising $32,852

  • 24b · Other expenses: Education & training

    total $100,763 · program services $67,551 · management and general $10,184 · fundraising $23,028

  • 24c · Other expenses: Pastoral luncheon

    total $41,827 · program services $41,827

  • 24d · Other expenses: Licenses/permits/fees

    total $35,401 · program services $22,406 · management and general $5,855 · fundraising $7,140

  • 24e · All other expenses

    total $10,243 · program services $10,243

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $416,400 · end of year $21,947

  • 2 · Savings and temporary cash investments

    beginning of year $4,591,268 · end of year $3,673,879

  • 3 · Pledges and grants receivable

    beginning of year $483,913 · end of year $830,639

  • 9 · Prepaid expenses and deferred charges

    beginning of year $261,887 · end of year $164,235

  • 10a · Land, buildings and equipment: cost or other basis

    $4,014,451

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,652,412

  • 10c · Land, buildings and equipment, net

    beginning of year $2,609,137 · end of year $2,362,039

  • 11 · Investments: publicly traded securities

    beginning of year $30,925 · end of year $34,179

  • 17 · Accounts payable and accrued expenses

    beginning of year $949,429 · end of year $805,498

  • 19 · Deferred revenue

    beginning of year $120,027

  • 27 · Net assets without donor restrictions

    beginning of year $6,180,431 · end of year $5,160,537

  • 28 · Net assets with donor restrictions

    beginning of year $1,143,643 · end of year $1,120,883

Mission and programs · 2022

Mission

Living Water International (Living Water) exists to demonstrate the love of God by helping communities in 18 developing countries acquire desperately needed clean water and to experience "living water" - the gospel of Jesus Christ.

  • WATER PROJECTS - WASH ACTIVITIES: Living Water trains and equips staff, organizations and volunteers to help developing communities gain access to safe drinking water through the construction of new bore holes, piped water systems, filtration systems, rainwater harvesting as well as the rehabilitation of existing systems that have fallen into disrepair. Living Water introduces health, hygiene, and sanitation education. The gospel is shared directly and through partnerships with local churches and other ministries using various methods including training in oral Bible story-telling. Living Water empowers local individuals and communities and seeks to use the most appropriate technology and socially responsible interventions. Living Water serves all people regardless of religion, race, ethnicity or gender.

    Expenses $20,514,666 · Grants $13,631,423 · Revenue $2,617

  • WATER ADVOCACY/ACTION: Living Water desires to end the water crisis that affects 703 million people globally by immersion of our donors and volunteers to become champions of the water crisis through education and action. We do this by: 1 - Leading in advocacy by equipping individuals/donors and others with resources on the effect the global water crisis has on women, children, men, and communities worldwide. 2 - Leading in action hundreds of volunteers into the field each year to assist in drilling wells, promoting hygiene and sanitation, and sharing the love of Jesus. During the 2022-2023 fiscal year, Living Water led 286 volunteers into the field to assist in drilling wells, teaching health and hygiene, and sharing their faith.

    Expenses $270,258

  • TRAINING: Living Water trains volunteers, missionaries, and development professionals each year to drill wells, repair pumps, teach good hygiene practices, and use culturally appropriate story-telling techniques for Christian witness. Living Water uses training techniques that equip participants to train others so the knowledge and experience gained can be easily transferred.

    Revenue $1,197

As filed on the 2022 return.

Listed in Part VII

  • Rick Allen

    Chairman

    Total calculated
    $0
    Hours/week
    15

  • Mollie Allen

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Gitiri

    Director

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Graves

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jason Hall

    Director

    Total calculated
    $0
    Hours/week
    1

  • David Hawkins

    Director

    Total calculated
    $0
    Hours/week
    1

  • David Holland

    Director

    Total calculated
    $0
    Hours/week
    1

  • Marcus Holman Sr

    Director

    Total calculated
    $0
    Hours/week
    1

  • Trey Little

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mike Mattina

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mitchell Peairson

    Director

    Total calculated
    $0
    Hours/week
    5

  • Robert Pettigrew

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Singer

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Mantel

    President & CEO

    Total calculated
    $369,227
    From this org
    $301,726
    From related orgs
    $0
    Other
    $67,501
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $280,504
    Bonus
    $100
    Other
    $21,122
    Deferred
    $61,000
    Nontaxable benefits
    $6,501
    Filer's total
    $369,227

  • Gary Evans

    Regional VP, Asia

    Total calculated
    $183,774
    From this org
    $168,909
    From related orgs
    $0
    Other
    $14,865
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,844
    Bonus
    $100
    Other
    $2,965
    Deferred
    $8,364
    Nontaxable benefits
    $6,501
    Filer's total
    $183,774

  • Jonathan Schinzler

    Chief Financial Officer

    Total calculated
    $165,934
    From this org
    $146,405
    From related orgs
    $0
    Other
    $19,529
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $146,187
    Bonus
    $100
    Other
    $118
    Deferred
    $7,538
    Nontaxable benefits
    $11,991
    Filer's total
    $165,934

  • Jonathan Wiles

    Chief Operating Officer

    Total calculated
    $208,525
    From this org
    $181,374
    From related orgs
    $0
    Other
    $27,151
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,014
    Bonus
    $100
    Other
    $260
    Deferred
    $9,463
    Nontaxable benefits
    $17,688
    Filer's total
    $208,525

  • Shona Barnard

    Chief Human Resources Officer

    Total calculated
    $198,175
    From this org
    $174,480
    From related orgs
    $0
    Other
    $23,695
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $173,320
    Bonus
    $100
    Other
    $1,060
    Deferred
    $8,997
    Nontaxable benefits
    $14,698
    Filer's total
    $198,175

  • Wesley Charles

    Reg. VP, Latin Am & Caribbean

    Total calculated
    $185,800
    From this org
    $159,748
    From related orgs
    $0
    Other
    $26,052
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $159,029
    Bonus
    $100
    Other
    $619
    Deferred
    $8,364
    Nontaxable benefits
    $17,688
    Filer's total
    $185,800

  • Russell Debenport

    Sr. Dir of Strategy & Innovation

    Total calculated
    $138,425
    From this org
    $114,609
    From related orgs
    $0
    Other
    $23,816
    Hours/week
    40

  • Peggy Shriver

    VP, Philanthropy Ops & Events

    Total calculated
    $134,636
    From this org
    $111,775
    From related orgs
    $0
    Other
    $22,861
    Hours/week
    40

  • Camille Rodriquez

    VP, Marketing & Communications

    Total calculated
    $133,715
    From this org
    $119,017
    From related orgs
    $0
    Other
    $14,698
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
Living Water provides its CEO Mike Mantel with a vehicle to assist with the large travel burden that is put upon him for program/donor meetings throughout the state of Texas. This benefit is included in his W-2 compensation and he is provided a gross-up payment to offset additional taxes incurred. Living Water also provides its CEO Mike Mantel an additional medical benefit. This annual amount is grossed up to offset any additional taxes. The Board's CEO Compensation Committee determines the amount each year.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Living Water Service Centre

    501(c)(3) · Water Wells - WASH - Church Mobilization · KE · controlled entity

    Directly controlled by Living Water International

  • Living Water Zambia

    501(c)(3) · Water Wells - WASH - Church Mobilization · ZA · controlled entity

    Directly controlled by Living Water International

  • Foundation Living Water Int'l

    501(c)(3) · Water Wells - WASH - Church Mobilization · HA · controlled entity

    Directly controlled by Living Water International

  • Living Water International

    501(c)(3) · Water Wells - WASH - Church Mobilization · LI · controlled entity

    Directly controlled by Living Water International

  • LW Internacional AC Puebla MX

    501(c)(3) · Water Wells - WASH - Church Mobilization · MX · controlled entity

    Directly controlled by Living Water International

  • Living Water International Rwanda

    501(c)(3) · Water Wells - WASH - Church Mobilization · RW · controlled entity

    Directly controlled by Living Water International

  • Living Water Int'l Sierra Leone

    501(c)(3) · Water Wells - WASH - Church Mobilization · SL · controlled entity

    Directly controlled by Living Water International

  • LWI Uganda

    501(c)(3) · Water Wells - WASH - Church Mobilization · UG · controlled entity

    Directly controlled by Living Water International

  • Living Water International

    501(c)(3) · Water Wells - WASH - Church Mobilization · NU · controlled entity

    Directly controlled by Living Water International

  • Living Water Africa Region

    501(c)(3) · Water Wells - WASH - Church Mobilization · KE · controlled entity

    Directly controlled by Living Water International

  • Living Water International Guatemala

    501(c)(3) · Water Wells - WASH - Church Mobilization · GT · controlled entity

    Directly controlled by Living Water International

  • Living Water Int'l El Salvador

    501(c)(3) · Water Wells - WASH - Church Mobilization · ES · controlled entity

    Directly controlled by Living Water International

  • Living Water International Honduras

    501(c)(3) · Water Wells - WASH - Church Mobilization · HO · controlled entity

    Directly controlled by Living Water International

  • LWI Burkina Faso

    501(c)(3) · Water Wells - WASH - Church Mobilization · UV · controlled entity

    Directly controlled by Living Water International

  • Living Water International (Angola)

    501(c)(3) · Water Wells - WASH - Church Mobilization · AO · controlled entity

    Directly controlled by Living Water International

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Water Implementations LLC

    Water projects funding · TX · income $1,098,543 · assets $13,224

    Directly controlled by Living Water International

Provenance

Return type
form_990
Tax year
2022
Filed
28 March 2024
IRS schema version
2022v5.0
Source object
202420889349300622

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