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Nonprofiteer
← LIVING WATER INTERNATIONAL

Form 990 for tax year 2023

Filed by LIVING WATER INTERNATIONAL.

Totals

Total revenue
$26,006,502
Total expenses
$27,137,115
Contributions and grants received
$25,923,356
Grants paid
$14,235,120
Program service revenue
$14,097
Investment income
$96,948
Other revenue
-$27,899
Total assets, end of year
$5,833,873
Total liabilities, end of year
$682,935
Net assets or fund balances, end of year
$5,150,938
Program services expenses (Part IX)
$21,799,886
Management and general expenses
$1,689,550
Fundraising expenses
$3,647,679
Program service expenses (Part III)
$21,799,886

Program services were 80.3% 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

    $104,803

  • 1f · All other contributions, gifts and grants

    $25,818,553

  • 1g · Noncash contributions included above

    $587,284

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

    total $11,392 · related or exempt $11,392

  • 2b · Program service revenue: Training fees

    total $2,705 · related or exempt $2,705

  • 3 · Investment income

    total $96,994 · excluded $96,994

  • 7a · Gross sales of assets other than inventory

    securities $564,533

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

    securities $564,579

  • 7c · Gain or loss

    securities -$46

  • 7d · Net gain or loss

    total -$46 · excluded -$46

  • 8a · Fundraising events: gross income

    $650

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

    $104,803

  • 8b · Fundraising events: direct expenses

    $28,549

  • 8c · Net income from fundraising events

    total -$27,899 · excluded -$27,899

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $14,235,120 · program services $14,235,120

  • 5 · Compensation of officers, directors and key employees

    total $1,013,507 · program services $537,365 · management and general $264,373 · fundraising $211,769

  • 7 · Other salaries and wages

    total $5,928,825 · program services $4,043,160 · management and general $624,085 · fundraising $1,261,580

  • 8 · Pension plan contributions

    total $225,871 · program services $174,053 · management and general $18,370 · fundraising $33,448

  • 9 · Other employee benefits

    total $860,639 · program services $570,560 · management and general $99,781 · fundraising $190,298

  • 10 · Payroll taxes

    total $526,386 · program services $349,126 · management and general $65,995 · fundraising $111,265

  • 11b · Fees: legal

    total $2,633 · program services $2,633

  • 11c · Fees: accounting

    total $52,274 · management and general $52,274

  • 11e · Fees: professional fundraising services

    total $204,159 · fundraising $204,159

  • 11g · Fees: other

    total $1,050,793 · program services $321,718 · management and general $172,846 · fundraising $556,229

  • 12 · Advertising and promotion

    total $49,866 · program services $5,500 · fundraising $44,366

  • 13 · Office expenses

    total $371,579 · program services $126,791 · management and general $119,551 · fundraising $125,237

  • 14 · Information technology

    total $610,992 · program services $476,752 · management and general $34,500 · fundraising $99,740

  • 16 · Occupancy

    total $73,145 · program services $23,293 · management and general $22,609 · fundraising $27,243

  • 17 · Travel

    total $969,378 · program services $599,515 · management and general $113,494 · fundraising $256,369

  • 20 · Interest

    total $95 · management and general $95

  • 22 · Depreciation, depletion and amortization

    total $175,819 · program services $59,779 · management and general $58,020 · fundraising $58,020

  • 23 · Insurance

    total $117,052 · program services $76,421 · management and general $17,583 · fundraising $23,048

  • 24a · Other expenses: Donor cultivation

    total $395,105 · fundraising $395,105

  • 24b · Other expenses: Dues & subscriptions

    total $86,596 · program services $47,250 · management and general $6,980 · fundraising $32,366

  • 24c · Other expenses: Water programs

    total $81,435 · program services $81,435

  • 24d · Other expenses: Education & training

    total $59,372 · program services $35,488 · management and general $13,564 · fundraising $10,320

  • 24e · All other expenses

    total $46,474 · program services $33,927 · management and general $5,430 · fundraising $7,117

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $21,947 · end of year $13,532

  • 2 · Savings and temporary cash investments

    beginning of year $3,673,879 · end of year $577,936

  • 3 · Pledges and grants receivable

    beginning of year $830,639 · end of year $2,724,977

  • 9 · Prepaid expenses and deferred charges

    beginning of year $164,235 · end of year $297,555

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

    $4,042,342

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

    $1,823,719

  • 10c · Land, buildings and equipment, net

    beginning of year $2,362,039 · end of year $2,218,623

  • 11 · Investments: publicly traded securities

    beginning of year $34,179 · end of year $1,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $805,498 · end of year $682,935

  • 27 · Net assets without donor restrictions

    beginning of year $5,160,537 · end of year $1,197,136

  • 28 · Net assets with donor restrictions

    beginning of year $1,120,883 · end of year $3,953,802

Mission and programs · 2023

Mission

Living Water International ("Living Water") exists to demonstrate the love of God by helping communities in 17 developing countries acquire desperately needed clean water and to experience "living water" - the gospel of Jesus Christ.

Activities or mission (Part I)

Living Water International (Living Water) exists to demonstrate the love of God by helping communities in 17 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 $21,200,371 · Grants $14,235,120 · Revenue $11,392

  • WATER ADVOCACY/ACTION: Living Water aims to end the global water crisis affecting 703 million people by engaging donors and volunteers, immersing them in education and action to become champions for the cause. 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 by mobilizing 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 2023-2024 fiscal year, Living Water led 473 volunteers into the field to assist in drilling wells, teaching health and hygiene, and sharing their faith.

    Expenses $599,515

  • 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 $2,705

As filed on the 2023 return.

Listed in Part VII

  • Rick Allen

    Chairman

    Total calculated
    $0
    Hours/week
    15

  • Kevin Bell

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Gitiri

    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

  • Michael Mattina

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mitchell Peairson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Robert Pettigrew

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Singer

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Welch

    Director

    Total calculated
    $0
    Hours/week
    1

  • Robert Wiley

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Mantel

    President & CEO

    Total calculated
    $423,539
    From this org
    $345,788
    From related orgs
    $0
    Other
    $77,751
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $294,530
    Bonus
    $28,889
    Other
    $22,369
    Deferred
    $69,000
    Nontaxable benefits
    $8,751
    Filer's total
    $423,539

  • Gary Evans

    Regional VP, Asia

    Total calculated
    $191,193
    From this org
    $165,526
    From related orgs
    $0
    Other
    $25,667
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,598
    Bonus
    $100
    Other
    $1,828
    Deferred
    $8,562
    Nontaxable benefits
    $17,105
    Filer's total
    $191,193

  • Jonathan Schinzler

    Chief Financial Officer

    Total calculated
    $179,665
    From this org
    $157,596
    From related orgs
    $0
    Other
    $22,069
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $157,372
    Bonus
    $100
    Other
    $124
    Deferred
    $8,133
    Nontaxable benefits
    $13,936
    Filer's total
    $179,665

  • Jonathan Wiles

    Chief Operating Officer

    Total calculated
    $219,109
    From this org
    $188,663
    From related orgs
    $0
    Other
    $30,446
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $188,289
    Bonus
    $100
    Other
    $274
    Deferred
    $9,892
    Nontaxable benefits
    $20,554
    Filer's total
    $219,109

  • Shona Barnard

    Chief Human Resources Offi

    Total calculated
    $209,433
    From this org
    $182,883
    From related orgs
    $0
    Other
    $26,550
    Hours/week
    40 + 15 related

    Schedule J breakdown matched by us

    Base
    $181,646
    Bonus
    $100
    Other
    $1,137
    Deferred
    $9,445
    Nontaxable benefits
    $17,105
    Filer's total
    $209,433

  • Wesley Charles

    Reg. VP, Latin Am & Caribb

    Total calculated
    $192,357
    From this org
    $166,545
    From related orgs
    $0
    Other
    $25,812
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $165,791
    Bonus
    $100
    Other
    $654
    Deferred
    $8,654
    Nontaxable benefits
    $17,158
    Filer's total
    $192,357

  • Russell Debenport

    Sr. Dir of Strategy & Inno

    Total calculated
    $143,841
    From this org
    $116,977
    From related orgs
    $0
    Other
    $26,864
    Hours/week
    40

  • Peggy Shriver

    VP, Philanthropy Ops & Eve

    Total calculated
    $167,426
    From this org
    $144,068
    From related orgs
    $0
    Other
    $23,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,257
    Bonus
    $100
    Other
    $711
    Deferred
    $7,598
    Nontaxable benefits
    $15,760
    Filer's total
    $167,426

  • Camille Rodriquez

    VP, Marketing & Communicat

    Total calculated
    $145,835
    From this org
    $128,730
    From related orgs
    $0
    Other
    $17,105
    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 $990,932 · assets $282

    Directly controlled by Living Water International

Provenance

Return type
form_990
Tax year
2023
Filed
15 April 2025
IRS schema version
2023v6.0
Source object
202541059349302004

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