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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-03-17T17:02:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2016-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>930418710</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DELAP LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5885 MEADOWS ROAD NO 200</AddressLine1Txt>
        <CityNm>LAKE OSWEGO</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931291150</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIVING WATER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIVI</BusinessNameControlTxt>
      <PhoneNum>5036671781</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1075 W HISTORIC COLUMBIA RIVER HWY</AddressLine1Txt>
        <CityNm>TROUTDALE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>970601348</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GUY WOLCOTT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5036671781</PhoneNum>
      <SignatureDt>2017-03-07</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID G DELAP</PreparerPersonNm>
      <PTIN>P00217161</PTIN>
      <PhoneNum>5036974118</PhoneNum>
      <PreparationDt>2017-03-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>170</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <TotalRevAndExpnssAmt>348248</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>37</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>0</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
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        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002100001">167</LegalFeesRevAndExpnssAmt>
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        <OtherExpensesAdjNetIncmAmt>0</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>365</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>903</TotOprExpensesRevAndExpnssAmt>
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        <ContriPaidRevAndExpnssAmt>470137</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>470137</ContriPaidDsbrsChrtblAmt>
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        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>470873</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-122792</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>37</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
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        <SavAndTempCashInvstEOYAmt>170</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>170</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>2585862</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">2585862</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>0</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>2708824</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2586032</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>170</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
        <UnrestrictedBOYAmt>2708824</UnrestrictedBOYAmt>
        <UnrestrictedEOYAmt>2586032</UnrestrictedEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2708824</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2586032</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2708824</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2586032</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2708824</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-122792</ExcessRevenueOverExpensesAmt>
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        <SubtotalAmt>2586032</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>2586032</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>0</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>461497</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>232697</NetVlNoncharitableAssetsYr1Amt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
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        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
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        <SubtitleATaxAmt>0</SubtitleATaxAmt>
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        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
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        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
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        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
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        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OR</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>NOELLE WOLCOTT</IndividualWithBooksNm>
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          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97060</ZIPCd>
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        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
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        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GUY R WOLCOTT</PersonNm>
          <USAddress>
            <AddressLine1Txt>1075 W HISTORIC COLUMBIA RIVER HWY</AddressLine1Txt>
            <CityNm>TROUTDALE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97060</ZIPCd>
          </USAddress>
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          <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHRIS G WOLCOTT</PersonNm>
          <USAddress>
            <AddressLine1Txt>1075 W HISTORIC COLUMBIA RIVER HWY</AddressLine1Txt>
            <CityNm>TROUTDALE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97060</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GUY R WOLCOTT II</PersonNm>
          <USAddress>
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            <CityNm>TROUTDALE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97060</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
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        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
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        <ContributingManagerNm>CHRIS G WOLCOTT</ContributingManagerNm>
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            <CityNm>GUNTUR</CityNm>
            <CountryCd>IN</CountryCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>FOREIGN CHARITY</RecipientFoundationStatusTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UNION UNIVERSITY PIONEER MISSIONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1050 UNION UNIVERSITY DRIVE</AddressLine1Txt>
            <CityNm>JACKSON</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38035</ZIPCd>
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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SAMMY TIPPIT MINISTRIES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>14607 SAN PEDRO AVENUE 155</AddressLine1Txt>
            <CityNm>SAN ANTONIO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78232</ZIPCd>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALL GOD'S CHILDREN INTERNATIONAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>404 E 15TH SUITE 14</AddressLine1Txt>
            <CityNm>VANCOUVER</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98663</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
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