JAMES ROYCE RIGGIN: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
JAMES ROYCE RIGGIN (EIN 20-4001650)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202601329349302970
Schema version
2025v4.1
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)
Return2026-05-12T10:47:23-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN752282880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHARLES W DARTER JR CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 64658AddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP794644658ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN204001650EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WATERHOSE MINISTRIES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWATEBusinessNameControlTxt
Phone8066870665PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16405 95TH STAddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79424ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES R RIGGINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8066870665PhoneNum
Signature2026-05-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHARLES W DARTER JR CPAPreparerPersonNm
PTINP00578338PTIN
Phone8067988194PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES R RIGGINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16405 95TH STAddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79424ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$121,800GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTO CONDUCT LOCAL CHURCH SERVICES.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$137,024PYContributionsGrantsAmt
CY Contributions Grants$121,800CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$137,024PYTotalRevenueAmt
CY Total Revenue$121,800CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$51,728PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$50,237CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$88,093PYOtherExpensesAmt
CY Other Expenses$66,935CYOtherExpensesAmt
PY Total Expenses$139,821PYTotalExpensesAmt
CY Total Expenses$117,172CYTotalExpensesAmt
PY Revenues Less Expenses-$2,797PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,628CYRevenuesLessExpensesAmt
Total Assets BOY$51,045TotalAssetsBOYAmt
Total Assets EOY$55,673TotalAssetsEOYAmt
Total Liabilities BOY$746TotalLiabilitiesBOYAmt
Total Liabilities EOY$746TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$50,299NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$54,927NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSE IS TO TRAIN AND ENCOURAGE INTERNATIONAL PASTORS AND CHURCH LEADERS TO REACH THEIR NATIONS WITH THE GOSPEL, AS WELL AS DEMONSTRATING GOD'S LOVE BY PROVIDING MINISTRY AND SERVICE OPPORTUNITES TO THE LOCAL CHURCHES THROUGH SHORT TERM MISSIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$117,172ExpenseAmt
Revenue$121,800RevenueAmt
DescPROVIDE A TEACHING AND SERVICE ORIENTED MINISTRY TO ENCOURAGE AND BUILD THE BODY OF CHRIST WITHIN THE LOCAL COMMUNITY AND ABROAD.Desc
Total Program Service Expenses$117,172TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJENNIFER RIGGINPersonNm
Phone8066870665PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16405 95TH STAddressLine1Txt
CityLUBBOCKCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79424ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
GARY CASEY
MEMBER0.00Yes (X)$0$0$0
BRUCE SLAUGHTER
MEMBER0.00Yes (X)$0$0$0
DANNY FARR
MEMBER0.00Yes (X)$0$0$0
STEVEN HART
MEMBER0.00Yes (X)$0$0$0
JAMES R RIGGIN
PRESIDENT40.00$0$0$0Yes (X)
JENNIFER J RIGGIN
SECRETARY10.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$121,800AllOtherContributionsAmt
Total Contributions$121,800TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,800TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$48,000TotalAmt
Program Services$48,000ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,237TotalAmt
Program Services$2,237ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$860TotalAmt
Program Services$860ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,806TotalAmt
Program Services$1,806ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$34,763TotalAmt
Program Services$34,763ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BENEVOLENCE$17,290$17,290
SUPPLIES$8,729$8,729
MINISTRY SUPPORT$3,487$3,487

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$117,172TotalAmt
Program Services$117,172ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,045BOYAmt
EOY$55,673EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,333LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,333LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,045BOYAmt
EOY$55,673EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$746BOYAmt
EOY$746EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$746BOYAmt
EOY$746EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$50,299BOYAmt
EOY$54,927EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,299BOYAmt
EOY$54,927EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,045BOYAmt
EOY$55,673EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,628ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$135,649CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,726CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$147,263CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$137,024CurrentTaxYearMinus1YearAmt
Current Tax Year$121,800CurrentTaxYearAmt
Total$655,462TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$135,649CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,726CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$147,263CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$137,024CurrentTaxYearMinus1YearAmt
Current Tax Year$121,800CurrentTaxYearAmt
Total$655,462TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$655,462PublicSupportTotal170Amt
Total Support$655,462TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,333OtherCostOrOtherBasisAmt
Depreciation$4,333DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL LIABILITIESDesc
Amt$746Amt
FieldValueIRS element (for citing)
Total Liability$746TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2JAMES ROYCE RIGGIN IS THE HUSBAND OF JENNIFER RIGGIN.
FORM 990, PART VI, SECTION A, LINE 6WATERHOSE MINISTRIES MEMBERS CONSIST OF THE BOARD OF DIRECTORS
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS MAY ELECT OR APPOINT OFFICERS.
FORM 990, PART VI, SECTION B, LINE 11BCOPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD OF DIRECTORS. THE FORM IS GONE OVER BY THE INDIVIDUAL.
FORM 990, PART VI, SECTION C, LINE 19WATERHOSE MINISTRIES MAKES ITS DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST BY THE PUBLIC.

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