﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-05-01T13:24:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274174412</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PETERSON COMPANY LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>570 CHERRY DR</AddressLine1Txt>
        <CityNm>WACONIA</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55387</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810600646</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WALK ON WATER LTD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WALK</BusinessNameControlTxt>
      <PhoneNum>9523800331</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 725</AddressLine1Txt>
        <CityNm>EXCELSIOR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55331</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBBIE KRAFT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9523800331</PhoneNum>
      <SignatureDt>2018-04-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL PETERSON CPA</PreparerPersonNm>
      <PTIN>P00257666</PTIN>
      <PhoneNum>9524424408</PhoneNum>
      <PreparationDt>2018-04-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>DEBBIE KRAFT</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 725</AddressLine1Txt>
        <CityNm>EXCELSIOR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55331</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>162135</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.WALKONH20.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2003</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>WALK ON WATER'S PURPOSE IS TO MENTOR SMALL GROUPS OF YOUTH THROUGH REGULARLY SCHEDULED, CONSISTENT CONTACT WITH CHRISTIAN ADULTS PROVIDING AND EXEMPLIFYING BIBLICAL VALUES. WATERSPORT IS THE COMMON BOND BRINGING US TOGETHER. THE PRIMARY ACTIVITY IS SUMMER WEEKLY SESSIONS WHERE CHRISTIAN ADULTS GUIDE AND INSTRUCT YOUTH IN WATER SPORTS AND THE BIBLE, PROVIDING OPPORTUNITY TO BUILD RELATIONSHIPS AND HAVE TEACHABLE MOMENTS ON HONESTY, RESPECT, INTEGRITY, RESPONSIBLITY, COMPASSION AND FAITH IN CHRIST. SECONDARY ARE RETREATS, COMMUNICATION THROUGH MAILINGS, PHONE AND THE WEB, AND SPECIAL EVENTS. RETREATS MAY INCORPORATE MANY OF THE SMALL GROUPS TOGETHER OVER A LONGER PERIOD OF TIME (I.E. WEEKEND) ENGAGING IN THE SAME ACTIVITIES AS THE HALF DAY SESSIONS. SPECIAL EVENTS MAY INCLUDE SERVICE PROJECTS OR OTHER GATHERINGS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>45</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>67942</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>67692</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>9551</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>10433</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5911</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2469</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>83404</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>80594</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>65496</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>57905</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>678</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>25358</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>27400</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>90854</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>85305</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-7450</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-4711</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>27669</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>22958</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>27669</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22958</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>WALK ON WATER'S PURPOSE IS TO MENTOR SMALL GROUPS OF YOUTH THROUGH REGULARLY SCHEDULED, CONSISTENT CONTACT WITH CHRISTIAN ADULTS PROVIDING AND EXEMPLIFYING BIBLICAL VALUES. WATERSPORT IS THE COMMON BOND BRINGING US TOGETHER. THE PRIMARY ACTIVITY IS SUMMER WEEKLY SESSIONS WHERE CHRISTIAN ADULTS GUIDE AND INSTRUCT YOUTH IN WATER SPORTS AND THE BIBLE, PROVIDING OPPORTUNITY TO BUILD RELATIONSHIPS AND HAVE TEACHABLE MOMENTS ON HONESTY, RESPECT, INTEGRITY, RESPONSIBLITY, COMPASSION AND FAITH IN CHRIST. SECONDARY ARE RETREATS, COMMUNICATION THROUGH MAILINGS, PHONE AND THE WEB, AND SPECIAL EVENTS. RETREATS MAY INCORPORATE MANY OF THE SMALL GROUPS TOGETHER OVER A LONGER PERIOD OF TIME (I.E. WEEKEND) ENGAGING IN THE SAME ACTIVITIES AS THE HALF DAY SESSIONS. SPECIAL EVENTS MAY INCLUDE SERVICE PROJECTS OR OTHER GATHERINGS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>72901</ExpenseAmt>
      <Desc>APPROXIMATELY 140 YOUTH IN 10 WOW GROUPS WERE MENTORED BY 45 VOLUNTEERS. 2500 HOURS OF VOLUNTEER TIME WAS CONTRIBUTED IN SERVICE, OUTREACH AND DISCIPLESHIP PROGRAMS OVER THE SUMMER. BIBLE STUDIES AND YOUTH CONTACT CONTINUED THROUGHOUT THE SCHOOL YEAR.</Desc>
      <TotalProgramServiceExpensesAmt>72901</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <TempOrPermanentEndowmentsInd referenceDocumentId="RetDoc4">false</TempOrPermanentEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWithOfficerEntInd>false</BusinessRlnWithOfficerEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DEBBIE KELLY</PersonNm>
        <PhoneNum>9523800331</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 725</AddressLine1Txt>
          <CityNm>EXCELSIOR</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55331</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBBIE KRAFT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>45000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE HOOGENAKKER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEEDRA MCATHIE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>45000</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>1700</MembershipDuesAmt>
      <AllOtherContributionsAmt>65992</AllOtherContributionsAmt>
      <TotalContributionsAmt>67692</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION FEES</Desc>
        <TotalRevenueColumnAmt>10088</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10088</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FUNDRAISING</Desc>
        <TotalRevenueColumnAmt>345</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>345</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>10433</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>10</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>84000</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>81541</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>2459</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>2459</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2459</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>80594</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12902</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>51000</TotalAmt>
        <ProgramServicesAmt>42000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9000</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>3400</TotalAmt>
        <ProgramServicesAmt>2720</ProgramServicesAmt>
        <ManagementAndGeneralAmt>680</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>3505</TotalAmt>
        <ProgramServicesAmt>2754</ProgramServicesAmt>
        <ManagementAndGeneralAmt>751</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2214</TotalAmt>
        <ProgramServicesAmt>1189</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1025</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>220</TotalAmt>
        <ProgramServicesAmt>220</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3142</TotalAmt>
        <ProgramServicesAmt>2251</ProgramServicesAmt>
        <ManagementAndGeneralAmt>219</ManagementAndGeneralAmt>
        <FundraisingAmt>672</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3451</TotalAmt>
        <ProgramServicesAmt>3451</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>533</TotalAmt>
        <ProgramServicesAmt>527</ProgramServicesAmt>
        <FundraisingAmt>6</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>3110</TotalAmt>
        <ProgramServicesAmt>3110</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>BOAT EXPENSES</Desc>
        <TotalAmt>6788</TotalAmt>
        <ProgramServicesAmt>6788</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LOCAL MISSIONS</Desc>
        <TotalAmt>2264</TotalAmt>
        <ProgramServicesAmt>2264</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT</Desc>
        <TotalAmt>2032</TotalAmt>
        <ProgramServicesAmt>2032</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>1254</TotalAmt>
        <ProgramServicesAmt>1254</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2392</TotalAmt>
        <ProgramServicesAmt>2341</ProgramServicesAmt>
        <ManagementAndGeneralAmt>51</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>85305</TotalAmt>
        <ProgramServicesAmt>72901</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11726</ManagementAndGeneralAmt>
        <FundraisingAmt>678</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>19893</BOYAmt>
        <EOYAmt>18292</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>27000</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>22334</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>7776</BOYAmt>
        <EOYAmt>4666</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>27669</BOYAmt>
        <EOYAmt>22958</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>27669</BOYAmt>
        <EOYAmt>22958</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>27669</BOYAmt>
        <EOYAmt>22958</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>27669</BOYAmt>
        <EOYAmt>22958</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-4711</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>107142</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37247</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69759</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67942</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67692</CurrentTaxYearAmt>
        <TotalAmt>349782</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>14389</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19126</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>9553</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10443</CurrentTaxYearAmt>
        <TotalAmt>75795</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>121531</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59531</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88885</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77495</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78135</CurrentTaxYearAmt>
        <TotalAmt>425577</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>425577</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15402</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15517</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5911</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>36833</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>3</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15402</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15517</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5911</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>36833</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>121534</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74933</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104402</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83406</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78135</CurrentTaxYearAmt>
        <TotalAmt>462410</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.92030</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91290</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.08000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.09000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>27000</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>22334</DepreciationAmt>
        <BookValueAmt>4666</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>4666</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>WALK ON WATER'S PURPOSE IS TO MENTOR SMALL GROUPS OF YOUTH THROUGH REGULARLY SCHEDULED, CONSISTENT CONTACT WITH CHRISTIAN ADULTS PROVIDING AND EXEMPLIFYING BIBLICAL VALUES. WATERSPORT IS THE COMMON BOND BRINGING US TOGETHER. THE PRIMARY ACTIVITY IS SUMMER WEEKLY SESSIONS WHERE CHRISTIAN ADULTS GUIDE AND INSTRUCT YOUTH IN WATER SPORTS AND THE BIBLE, PROVIDING OPPORTUNITY TO BUILD RELATIONSHIPS AND HAVE TEACHABLE MOMENTS ON HONESTY, RESPECT, INTEGRITY, RESPONSIBLITY, COMPASSION AND FAITH IN CHRIST. SECONDARY ARE RETREATS, COMMUNICATION THROUGH MAILINGS, PHONE AND THE WEB, AND SPECIAL EVENTS. RETREATS MAY INCORPORATE MANY OF THE SMALL GROUPS TOGETHER OVER A LONGER PERIOD OF TIME (I.E. WEEKEND) ENGAGING IN THE SAME ACTIVITIES AS THE HALF DAY SESSIONS. SPECIAL EVENTS MAY INCLUDE SERVICE PROJECTS OR OTHER GATHERINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TAX RETURN IS REVIEWED BY ONE BOARD MEMBER AND THE EXECUTIVE DIRECTOR BEFORE BEING FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>