BETA

LIVING WATER FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
LIVING WATER FOUNDATION (EIN 93-1291150)
Tax period
2013-09-01 to 2014-08-31
Filed
2014-10-24
IRS object ID
201402979349100600
Schema version
2013v3.1
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)
Return2014-10-24T09:16:57-05:00ReturnTs
Tax Period End2014-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450569820PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RELIANCE SPECIAL TAX BENEFITS INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17615 SW LOTUS BLOSSOM PLAddressLine1
CityBEAVERTONCity
StateORState
ZIP Code970086233ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN931291150EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING WATER FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone5033371781PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11075 W HISTORIC COLUMBIA RIVER HWYAddressLine1
CityTROUTDALECity
StateORState
ZIP Code970601348ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGUY R WOLCOTT SRPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5033371781PhoneNum
Signature2014-10-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD E MORRIS 5534CPreparerPersonNm
PTINP00111223PTIN
Phone5036469941PhoneNum
Preparation2014-10-11PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$251,798FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$429,547ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$75InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$75InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$429,622TotalRevAndExpnssAmt
Total Net Invst Incm$75TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$60LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$60LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl$60LegalFeesDsbrsChrtblAmt
Taxes Rev And Expnss$416TaxesRevAndExpnssAmt
Taxes Net Invst Incm$416TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$416TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$520OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$520OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$996TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$476TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$996TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$348,158ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$348,158ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$349,154TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$476TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$349,154TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$80,468ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$73,186CashBOYAmt
Cash EOY$153,654CashEOYAmt
Cash EOYFMV$153,654CashEOYFMVAmt
Corporate Stock BOY$2,585,862CorporateStockBOYAmt
Corporate Stock EOY$2,585,862CorporateStockEOYAmt
Corporate Stock EOYFMV$98,144CorporateStockEOYFMVAmt
Total Assets BOY$2,659,048TotalAssetsBOYAmt
Total Assets EOY$2,739,516TotalAssetsEOYAmt
Total Assets EOYFMV$251,798TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$2,659,048UnrestrictedBOYAmt
Unrestricted EOY$2,739,516UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$2,659,048TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,739,516TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,659,048TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,739,516TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,659,048TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$80,468ExcessRevenueOverExpensesAmt
Subtotal$2,739,516SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,739,516TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$279,427AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$242,298NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.153237DistributionYr1Rt
Adjusted Qlfy Distri Yr2$227,161AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$201,278NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.128593DistributionYr2Rt
Adjusted Qlfy Distri Yr3$359,601AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$736,435NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.488300DistributionYr3Rt
Adjusted Qlfy Distri Yr4$210,961AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$2,018,934NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.104491DistributionYr4Rt
Adjusted Qlfy Distri Yr5$464,952AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$3,131,503NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.148476DistributionYr5Rt
Total Distribution3.023097TotalDistributionRt
Average Distribution0.604619AverageDistributionRt
Net Vl Noncharitable Assets$208,392NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$125,998AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$125,998AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$349,154QualifyingDistributionsAmt

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 INCBusinessNameLine1
Business Name Line2GLOBAL TRADELINKS INCBusinessNameLine2
FieldValueIRS element (for citing)
Phone5036469941PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17615 SW LOTUS BLOSSOM PLAddressLine1
Address Line27615 SW LOTUS BLOSSOM PLAddressLine2
CityBEAVERTONCity
StateORState
ZIP Code970086233ZIPCode
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage 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$98,144AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$113,421AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$211,565TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$211,565AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,173CashDeemedCharitableAmt
Net Vl Noncharitable Assets$208,392NetVlNoncharitableAssetsAmt
Minimum Investment Return$10,420MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$10,420MinimumInvestmentReturnAmt
Distributable Before Adj$10,420DistributableBeforeAdjAmt
Distributable Before Ded$10,420DistributableBeforeDedAmt
Distributable As Adjusted$10,420DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$349,154ExpensesAndContributionsAmt
Qualifying Distributions$349,154QualifyingDistributionsAmt
Adjusted Qualifying Distri$349,154AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$10,420DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$308,441ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$110,058ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$323,023ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$215,735ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$267,312ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,224,569TotalExcessDistributionCyovAmt
Qualifying Distributions$349,154QualifyingDistributionsAmt
Applied To Current Year$10,420AppliedToCurrentYearAmt
Remaining Distri From Corpus$338,734RemainingDistriFromCorpusAmt
Total Corpus$1,563,303TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$308,441ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,254,862ExcessDistriCyovToNextYrAmt
Excess From Year4$110,058ExcessFromYear4Amt
Excess From Year3$323,023ExcessFromYear3Amt
Excess From Year2$215,735ExcessFromYear2Amt
Excess From Year1$267,312ExcessFromYear1Amt
Excess From Current Year$338,734ExcessFromCurrentYearAmt

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 (2 entries)

Address Line1RecipientForeignAddress/AddressLine1CityRecipientForeignAddress/CityProvince Or StateRecipientForeignAddress/ProvinceOrStateCountryRecipientForeignAddress/CountryRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCode
SAMRAKSHA SOCIETY
D NO 13-1-308 HIRD JR COLGUNTURANDHRA PRADESHINNONEFOREIGN CHARORPHANAGE HOUSING & EDUCATION$343,558
UNION UNIVERSITY PIONEER MISSIONS
NONE501(C)(3)CHRISTIAN OUTREACH MINISTRIES$4,6001050 UNION UNIVERSITY DRJACKSONTN38035
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$348,158TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$75ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$75ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$75TotalIncomeProducingActyAmt

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 (5 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1CityContributorUSAddress/CityStateContributorUSAddress/StateZIP CodeContributorUSAddress/ZIPCodeTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
GUY AND CHRIS WOLCOTT
11075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$50,000Yes (X)
GUY R WOLCOTTII WOLCOTT LIVING TRUS
21075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$100,000Yes (X)
BRUCE A AMENT
310121 SE SUNNYSIDE RD SUITE 115CLACKAMASOR97015$51,200Yes (X)
MONTEVISTA HOMES
462765 POWELL BUTTE RDBENDOR97701$222,097Yes (X)
NOELLE WOLCOTT
51075 W HISTORIC COLUMBIA RIVER HWYTROUTDALEOR970601348$5,000Yes (X)

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (3 entries)

GUY R WOLCOTT
CHRIS G WOLCOTT
GUY R WOLCOTT II

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockENSEQUENCE STOCKStockNm
EOY Book Value$2,585,862EOYBookValueAmt
EOYFMV$98,144EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryINDIRECT LEGAL FEESCategoryTxt
Legal Fees$60LegalFeesAmt
Net Investment Income$60NetInvestmentIncomeAmt
Disbursements Charitable Prps$60DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES$520$520

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CT 12 TAX$366$366$366
ORE SOS REGISTRATION$50$50$50

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