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LIVING WATERS CHARITABLE FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
LIVING WATERS CHARITABLE FOUNDATION (EIN 87-3157704)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-08
IRS object ID
202313129349102121
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-08T16:29:19-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873157704EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Living Waters Charitable FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlLIVIBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames B GarnettPersonNm
Person TitleCo-PresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2023-10-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJames BPersonFirstNm
Person LastGarnettPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum

Additional Filer Information AdditionalFilerInformation

FieldValueIRS element (for citing)
Trusted CustomerTrustedCustomerGrp
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$303,412FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$523,970ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$512InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$512InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$524,482TotalRevAndExpnssAmt
Total Net Invst Incm$512TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$2,260OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$2,260OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$1TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$8,378OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$50OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$8,328OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$10,639TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$50TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$10,588TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,104,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,104,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,114,639TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$50TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,114,588TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$590,157ExcessRevenueOverExpensesAmt
Net Investment Income$462NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$893,569SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$203,412SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$203,412SavAndTempCashInvstEOYFMVAmt
Other Nts And Loans Rcvbl$100,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$0OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$100,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$100,000OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$893,569TotalAssetsBOYAmt
Total Assets EOY$303,412TotalAssetsEOYAmt
Total Assets EOYFMV$303,412TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$893,569RetainedEarningBOYAmt
Retained Earning EOY$303,412RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$893,569TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$303,412TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$893,569TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$303,412TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$893,569TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$590,157ExcessRevenueOverExpensesAmt
Subtotal$303,412SubtotalAmt
Tot Net Ast Or Fund Balances EOY$303,412TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$6InvestmentIncomeExciseTaxAmt
Subtotal$6SubtotalAmt
Tax Based On Investment Income$6TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$10ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$10TotalPaymentsAndCreditsAmt
Overpayment$4OverpaymentAmt
Applied To ES Tax$4AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcYes (true)OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Amber Andrews
Foundation Source 501 Silverside RdWilmingtonDE198091377Sec1.0$0$0$0
James B Gamett
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Treas, Co-Pres1.0$0$0$0
Shauna Lyn Gamett
Foundation Source 501 Silverside RdWilmingtonDE198091377Co-Pres, Dir1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$314,326AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$93,151FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$407,477TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$407,477AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$6,112CashDeemedCharitableAmt
Net Vl Noncharitable Assets$401,365NetVlNoncharitableAssetsAmt
Minimum Investment Return$20,068MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$20,068MinimumInvestmentReturnAmt
Tax Based On Investment Income$6TaxBasedOnInvestmentIncomeAmt
Total Tax$6TotalTaxAmt
Distributable Before Adj$20,062DistributableBeforeAdjAmt
Distributable Before Ded$20,062DistributableBeforeDedAmt
Distributable As Adjusted$20,062DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,114,588ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$1,114,588QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$20,062DistributableAsAdjustedAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Excess Distribution Cyov Yr1$4,893ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$4,893TotalExcessDistributionCyovAmt
Qualifying Distributions$1,114,588QualifyingDistributionsAmt
Applied To Current Year$20,062AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,094,526RemainingDistriFromCorpusAmt
Total Corpus$1,099,419TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,099,419ExcessDistriCyovToNextYrAmt
Excess From Year1$4,893ExcessFromYear1Amt
Excess From Current Year$1,094,526ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJames B GamettContributingManagerNm
Contributing ManagerShauna Lyn GamettContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (18 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCdProvince Or StateRecipientForeignAddress/ProvinceOrStateNm
BOY SCOUTS OF AMERICA
1207 UPAS STSAN DIEGOCA92103N/APCFriends of Scouting$1,000
J Bochnia
NONEIShort-term Emergency Assistance Grant$6,500Traugutta 99KrosnoPL38-400
L Gutierrez
3418 S Erin AveWest HavenUT84401NONEIShort-term Emergency Assistance Grant$6,500
L Gutierrez
806 Carter StNew CanaanCT06840NONEIHardship Assistance Grant$4,000
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair project, Child Protection Fund, and Back to School Fund$100,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCSpinal Board Distribution Project$30,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCTo purchase wheelchairs and spinal boards and for the projects sponsored by LWP$35,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair Project and LWP Partners$40,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair project, back to school fund, and child protection fund$100,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair Project and to purchase Survival Boxes and Life Bags$110,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair Project and Back to School Fund$100,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair project, Back to School fund, and Child Protection fund$65,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair assembly, distribution, training and supplies and assembly and distribution of life bags (food) for depressed villages$100,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair Project, purchase of Life Bags, and fence for special needs school$101,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCWheelchair Project and child Protection fund$100,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCwheelchair project, back to school fund and child protection fund$35,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
LIVING WATERS PHUKET FOUNDATION
N/APCZone Conference 3rd and 4th Quarter Life Bags, Surin Computer Lab, and Shipping Expenses$70,000309 55 200 PEE RDPHUKET PROVINCETH83110THALANG DISTRICT
THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
50 E N TEMPLE FL 22SALT LAKE CTYUT84150N/APCHumanitarian Aid Fund$100,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,104,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$512ExclusionAmt
FieldValueIRS element (for citing)
Dividends And Interest From Sec DtlDividendsAndInterestFromSecDtl
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$512ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$512TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (4 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Gamett James B
15422 Cross Country WayPark CityUT84098$135,000Yes (X)
JBG Partners LLC
21126 Double LL Ranch RoadEncinitasCA92024$280,000Yes (X)
Nixon Michael Clair
31375 E Windsor CourtOrenUT84097$5,000Yes (X)
Sweetwater Care Resource LLC
41000 Aviara Parkway Suite 205CarlsbadCA92011$100,000Yes (X)

Depreciation Schedule DepreciationSchedule

Liquidation Explanation Stmt LiquidationExplanationStmt

FieldValueIRS element (for citing)
ExplanationAs explained below, the Foundation has no plans for dissolution. This statement is submitted to report the distribution of certain assets during the year. The distributions resulted in a substantial contraction of assets. The following information is submitted in accordance with Treasury Regulation Section 1.6043-3(a)(1) and the Form 990-PF instructions: During the taxable year ending December 31, 2022, the Foundation made distributions from assets from sources other than current income. Collectively, the distributions in excess of current income totaled $1,104,000. This amount represents 25% or more of the Foundation's net assets of $893,569 (as measured by fair market value) at the beginning of the Foundation's taxable year ending December 31, 2022. Although the Foundation technically experienced a substantial contraction, it will continue in existence and has no plans for dissolution. The Foundation made distributions of cash to the grantees listed in the attachment to Part XIV, Line 3a; each such grant was made solely for the charitable purpose specified therein.ExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
Administrative Fees$8,291$8,291
Bank Charges$50$50
PAYPAL FEES$12$12
State or Local Filing Fees$25$25

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING WATERS PHUKETBusinessNameLine1Txt
FieldValueIRS element (for citing)
Loan Original$100,000LoanOriginalAmt
Balance Due$100,000BalanceDueAmt
Note2022-01NoteDt
Loan Maturity2025-01LoanMaturityDt
Repayment TermsINTEREST ANNUALLY/PRINCIPAL ON MAT.RepaymentTermsTxt
Interest700.InterestRt
Security Provided BorrowerNONESecurityProvidedBorrowerTxt
Loan PurposeWHEELCHAIR MOBILITY PROJECTLoanPurposeTxt
Lender ConsiderationCASH 0LenderConsiderationDesc
Consideration FMV$100,000ConsiderationFMVAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryPHILANTHROPIC CONSULTING SVCSCategoryTxt
Amt$2,260Amt
Disbursements Charitable Prps$2,260DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
JBG Partners LLC
1126 Double LL Ranch RoadEncinitasCA92024
Sweetwater Care Resource LLC
1000 Aviara Parkway Suite 205CarlsbadCA92011

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category990-PF Excise Tax for 2021CategoryTxt
Amt$1Amt

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