LIVING WATER FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
LIVING WATER FOUNDATION (EIN 93-1291150)
Tax period
2014-09-01 to 2015-08-31
Filed
2015-12-04
IRS object ID
201503389349100605
Schema version
2014v5.0
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)
Return2015-12-04T22:17:11-06:00ReturnTs
Tax Period End2015-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450569820PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RELIANCE SPECIAL TAX BENEFITS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17615 SW LOTUS BLOSSOM PLAddressLine1Txt
CityBEAVERTONCityNm
State AbbreviationORStateAbbreviationCd
ZIP970086233ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN931291150EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING WATER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone5033371781PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11075 W HISTORIC COLUMBIA RIVER HWYAddressLine1Txt
CityTROUTDALECityNm
State AbbreviationORStateAbbreviationCd
ZIP970601348ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGUY R WOLCOTT SRPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5033371781PhoneNum
Signature2015-11-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD E MORRIS 5534CPreparerPersonNm
PTINP00111223PTIN
Phone5036469941PhoneNum
Preparation2015-11-29PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$220,683FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$430,710ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$95InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$95InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$430,805TotalRevAndExpnssAmt
Total Net Invst Incm$95TotalNetInvstIncmAmt
Taxes Rev And Expnss$424TaxesRevAndExpnssAmt
Taxes Net Invst Incm$424TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$424TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$385OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$385OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$809TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$424TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$809TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$460,688ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$460,688ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$461,497TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$424TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$461,497TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$30,692ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$153,654SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$122,962SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$122,962SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$2,585,862CorporateStockBOYAmt
Corporate Stock EOY$2,585,862CorporateStockEOYAmt
Corporate Stock EOYFMV$97,721CorporateStockEOYFMVAmt
Total Assets BOY$2,739,516TotalAssetsBOYAmt
Total Assets EOY$2,708,824TotalAssetsEOYAmt
Total Assets EOYFMV$220,683TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$2,739,516UnrestrictedBOYAmt
Unrestricted EOY$2,708,824UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$2,739,516TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,708,824TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,739,516TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,708,824TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,739,516TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$30,692ExcessRevenueOverExpensesAmt
Subtotal$2,708,824SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,708,824TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$349,154AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$208,392NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.675467DistributionYr1Rt
Adjusted Qlfy Distri Yr2$279,427AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$242,298NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.153237DistributionYr2Rt
Adjusted Qlfy Distri Yr3$227,161AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$201,278NetVlNoncharitableAssetsYr3Amt
Distribution Yr31.128593DistributionYr3Rt
Adjusted Qlfy Distri Yr4$359,601AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$736,435NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.488300DistributionYr4Rt
Adjusted Qlfy Distri Yr5$210,961AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$2,018,934NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.104491DistributionYr5Rt
Total Distribution4.550088TotalDistributionRt
Average Distribution0.910018AverageDistributionRt
Net Vl Noncharitable Assets$232,697NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$211,758AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$211,758AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$461,497QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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 EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateOROrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNOT APPLICABLEWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1GLOBAL TRADELINKS INCBusinessNameLine1Txt
Business Name Line2GLOBAL TRADELINKS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Phone5036469941PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17615 SW LOTUS BLOSSOM PLAddressLine1Txt
Address Line27615 SW LOTUS BLOSSOM PLAddressLine2Txt
CityBEAVERTONCityNm
State AbbreviationORStateAbbreviationCd
ZIP970086233ZIPCd
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
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

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
GUY R WOLCOTT
1075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348PRESIDENT10.00$0$0$0
CHRIS G WOLCOTT
1075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348SECRETARY5.00$0$0$0
GUY R WOLCOTT II
1075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348DIRECTOR5.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$97,933AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$138,308AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$236,241TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$236,241AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,544CashDeemedCharitableAmt
Net Vl Noncharitable Assets$232,697NetVlNoncharitableAssetsAmt
Minimum Investment Return$11,635MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$11,635MinimumInvestmentReturnAmt
Distributable Before Adj$11,635DistributableBeforeAdjAmt
Distributable Before Ded$11,635DistributableBeforeDedAmt
Distributable As Adjusted$11,635DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$461,497ExpensesAndContributionsAmt
Qualifying Distributions$461,497QualifyingDistributionsAmt
Adjusted Qualifying Distri$461,497AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$11,635DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$110,058ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$323,023ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$215,735ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$267,312ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$338,734ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,254,862TotalExcessDistributionCyovAmt
Qualifying Distributions$461,497QualifyingDistributionsAmt
Applied To Current Year$11,635AppliedToCurrentYearAmt
Remaining Distri From Corpus$449,862RemainingDistriFromCorpusAmt
Total Corpus$1,704,724TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$110,058ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,594,666ExcessDistriCyovToNextYrAmt
Excess From Year4$323,023ExcessFromYear4Amt
Excess From Year3$215,735ExcessFromYear3Amt
Excess From Year2$267,312ExcessFromYear2Amt
Excess From Year1$338,734ExcessFromYear1Amt
Excess From Current Year$449,862ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerGUY R WOLCOTTContributingManagerNm
Contributing ManagerCHRIS G WOLCOTTContributingManagerNm
Contributing ManagerGUY R WOLCOT IIContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCd
SAMRAKSHA SOCIETY
D NO 13-1-308 HIRD JR COLGUNTURANDHRA PRADESHINNONEFOREIGN CHARORPHANAGE HOUSING & EDUCATION$351,775
UNION UNIVERSITY PIONEER MISSIONS
NONE501(C)(3)CHRISTIAN OUTREACH MINISTRIES$18,9131050 UNION UNIVERSITY DRJACKSONTN38035
SAMMY TIPPIT MINISTRIES
NONE501(C)(3)CHRISTIAN OUTREACH MINISTRIES$40,00014607 SAN PEDRO AVE 155SAN ANTONIOTX78232
ALL GOD'S CHILDREN INTERNATIONAL
NONE501(C)(3)ORPHAN CARE & ADOPTION$25,000404 E 15TH SUITE 14VANCOUVERWA98663
AFRICA 180 INC
NONE501(C)(3)WIDOW/ORPHAN CARE$25,000215 LAKE BLVD SUITE 554REDDINGCA96003
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$460,688TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$95ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$95ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$95TotalIncomeProducingActyAmt

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 (6 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
BRUCE A AMENT
110121 SE SUNNYSIDE RD SUITE 115CLACKAMASOR97015$67,240Yes (X)
DEVELOPMENT NORTHWEST INC
21075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$50,000Yes (X)
GUY AND CHRIS WOLCOTT
31075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$144,000Yes (X)
MONTEVISTA HOMES
462765 POWELL BUTTE RDBENDOR97701$123,364Yes (X)
PACWEST II LLC
562765 POWELL BUTTE RDBENDOR97701$37,000Yes (X)
NOELLE WOLCOTT
61075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$8,000Yes (X)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockENSEQUENCE STOCKStockNm
EOY Book Value$2,585,862EOYBookValueAmt
EOYFMV$97,721EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES$385$385

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CT 12 TAX$374$374$374
ORE SOS REGISTRATION$50$50$50

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.