2024-10-09T12:57:46-04:00 2023-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 101 WINNERS CIRCLE BRENTWOOD TN 37027 990 2023-01-01 822041626 LIVING WATERS FOR THE WORLD LIVI 6152614008 4935 MAIN ST STE 7-399 SPRING HILL TN 37174 STEVE DEMAREE TREASURER 6152614008 2024-10-07 true true JESSICA FREEMAN P01261457 6153733771 2024-10-07 2023 2024-10-15 13:58:12Z X STEVE DEMAREE 4935 MAIN ST STE 7-399 SPRING HILL TN 37174 1978084 false X WWW.LIVINGWATERSFORTHEWORLD.ORG X 2017 TN TO TRAIN AND SUPPORT MISSION TEAMS TO PROVIDE SUSTAINABLE ACCESS TO CLEAN WATER THROUGH THE FOSTERING OF LONG-TERM, MUTUALLY BENEFICIAL RELATIONSHIPS BETWEEN VOLUNTEERS AND COMMUNITIES IN NEED. 14 14 6 2300 0 1093085 1108806 32685 45910 18529 94734 3901 6055 1148200 1255505 0 0 548346 578703 0 116379 677595 902206 1225941 1480909 -77741 -225404 1738343 1595812 74611 57689 1663732 1538123 TO TRAIN AND SUPPORT MISSION TEAMS TO PROVIDE SUSTAINABLE ACCESS TO CLEAN WATER THROUGH THE FOSTERING OF LONG-TERM, MUTUALLY BENEFICIAL RELATIONSHIPS BETWEEN VOLUNTEERS AND COMMUNITIES IN NEED. false false 820984 16087 FIELD OPERATIONS ENCOMPASSES ALL THE DAY TO DAY ACTIVITIES RELATED TO THE PLANNING OF, IMPLEMENTATION OF, AND SUSTAINING OF LWW WATER PROJECTS AROUND THE WORLD. FIELD OPERATIONS IS RESPONSIBLE FOR THE CREATION OF AND MANAGEMENT OF LWW'S SUPPORT NETWORKS IN 10 COUNTRIES, INCLUDING CONTRACTOR STAFFING AND PROVISIONING OF IN-COUNTRY SUPPLY-CHAINS; REVIEWING AND APPROVING THE TECHNOLOGY LWW TEAMS USE TO TREAT CONTAMINATED WATER; AND OVERSIGHT OF THE FULFILLMENT CENTER WHICH EQUIPS MISSION TEAMS AS THEY ENGAGE IN WATER PROJECTS. 310572 45910 CLEAN WATER U (CWU) IS A FIVE-DAY PROGRAM THAT PROVIDES AN INTENSIVE, HANDS-ON EXPERIENCE DESIGNED TO EQUIP MISSION TEAM LEADERS TO WORK WITH OUR PARTNER COMMUNITIES TO CREATE SUSTAINABLE SOLUTIONS. THREE SEPARATE WORKSHOPS ARE TAUGHT CONCURRENTLY, AND LWW WATER TEAMS MUST HAVE AT LEAST ONE MEMBER CERTIFIED IN EACH OF THE THREE: CWU 101 - WATER PROJECT MANAGEMENT AND PARTNERSHIP DEVELOPMENT; CWU 102 - HEALTH AND SPIRITUAL EDUCATION; CWU 103 - WATER TESTING, WATER SYSTEM INSTALLATION, OPERATION AND MAINTENANCE. 1131556 true true false false false false false false false true true false false false false false true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 6 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true false false true false false AK CA CO CT FL GA HI IL KY LA ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OR PA SC TN VA WA WV WI X KARI SMITH 6152614008 4935 MAIN ST STE 7-399 SPRING HILL TN 37174 STEVE YOUNG EXECUTIVE DI 40.00 X 102998 0 42278 SETH GUTERMAN PRESIDENT 1.00 X X 0 0 0 STEVE DEMAREE TREASURER 1.00 X X 0 0 0 SUZANNE ALLEN BOARD MEMBER 0.50 X 0 0 0 DENNIS DEBLOCK BOARD MEMBER 0.50 X 0 0 0 DONOVAN DRAKE BOARD MEMBER 0.50 X 0 0 0 GLENN FLOYD BOARD MEMBER 0.50 X 0 0 0 GREG GOODWILLER BOARD MEMBER 0.50 X 0 0 0 LEONARD JORDAN BOARD MEMBER 0.50 X 0 0 0 JOANIE LUKINS BOARD MEMBER 0.50 X 0 0 0 BILL MENDENHALL BOARD MEMBER 0.50 X 0 0 0 BILL OATEY BOARD MEMBER 0.50 X 0 0 0 JULIE PARKS BOARD MEMBER 0.50 X 0 0 0 CHARLIE SMITHERS BOARD MEMBER 0.50 X 0 0 0 CHALMERS VALENTINE BOARD MEMBER 0.50 X 0 0 0 102998 42278 1 false false false 46510 1062296 7510 1108806 CLEAN WATER U 611600 45910 45910 45910 35341 35341 607969 548576 59393 59393 59393 9695 46510 19727 -10032 -10032 170363 154276 16087 16087 1255505 61997 84702 X 145275 73609 34862 36804 276531 226358 35922 14251 124545 103965 10290 10290 3087 2058 1029 29265 21435 4744 3086 29978 24364 5614 10603 10603 397378 355183 42195 31672 8762 22910 137125 102693 31957 2475 25720 25720 44040 44040 55382 49462 3242 2678 66691 54962 11729 6075 6075 15193 15193 NETWORK & SUSTAINABILITY 66742 66742 MISCELLANEOUS 12796 7094 3000 2702 EMERGING NEEDS 2811 2811 1480909 1131556 232974 116379 320478 182193 10000 9105 11306 137758 149514 1891 101976 64403 43648 37573 1215463 1215226 1738343 1595812 74611 57689 74611 57689 X 1157594 1035620 506138 502503 1663732 1538123 1738343 1595812 -225404 99795 X false true X true false X 753249 1005206 1032617 1093085 1108806 4992963 753249 1005206 1032617 1093085 1108806 4992963 187800 4805163 34604 18805 26989 22898 35341 138637 2129 2129 5133729 893278 0.93600 0.92800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1190609 179811 184164 1186256 1395562 89421 -227108 67266 1190609 1326971 140371 71780 1395562 1372703 160744 206476 1326971 1404994 256838 289129 1372703 0.69560 0.30440 false false 93102 58131 34971 8874 6272 2602 37573 1526200 99795 7500 174003 281298 1244902 10603 10603 1255505 1651809 7500 174003 181503 1470306 10603 10603 1480909 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS A POLICY OF APPROPRIATING DIVIDEND AND INTEREST INCOME, AS WELL AS UNREALIZED AND REALIZED GAINS FROM THE ENDOWMENT FUND FOR OPERATIONAL USE, AS NEEDED. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 19,727 COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 154,276 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 19,727 COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 154,276 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE ORGANIZATION HAS QUALIFIED FOR TAX EXEMPT STATUS UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN MADE. US GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS OF THE ORGANIZATION AND HAS CONCLUDED THAT NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR AN ASSET) OR A DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO US FEDERAL EXAMINATIONS FOR THE YEARS PRIOR TO DECEMBER 31, 2020. false CENTRAL AMERICA AND THE CARIBBEAN 21 PROGRAM SERVICES FIELD OPERATIONS 427205 SOUTH AMERICA 3 PROGRAM SERVICES FIELD OPERATIONS 10978 NORTH AMERICA - CANADA AND MEXICO 6 PROGRAM SERVICES FIELD OPERATIONS 57727 SUB-SAHARAN AFRICA 1 PROGRAM SERVICES FIELD OPERATIONS 2248 31 31 498158 498158 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA AND THE CARIBBEAN 427,205 0 SOUTH AMERICA 10,978 0 NORTH AMERICA - CANADA AND MEXICO 57,727 0 SUB-SAHARAN AFRICA 2,248 0 SCHEDULE F, PAGE 5, PART V FOREIGN CONTRACTORS MAINTAIN EXISTING WATER FILTRATION SYSTEMS AND TRAIN NEW TEAMS. CLN WATER BASH 56205 46510 9695 3705 5099 10923 56205 46510 9695 3705 5099 10923 19727 -10032 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM, REVIEWED BY THE BOARD TREASURER, AND PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C WHEN NEW BOARD MEMBERS COME ONTO THE BOARD, THEY ATTEND A BOARD TRAINING SESSION AT WHICH THE CONFLICT OF INTEREST POLICY IS COVERED. IN ADDITION, AT ONE BOARD MEETING A YEAR, THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE BOARD. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A WHEN THE CURRENT EXECUTIVE DIRECTOR WAS HIRED IN 2014 AND THEN RECEIVED A SUBSEQUENT SALARY ADJUSTMENT IN 2019, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH DOUBLES AS THE ORGANIZATION'S COMPENSATION COMMITTEE, PREPARED A COMPENSATION ANALYSIS COMPARING THE ROLE TO OTHER SIMILAR ROLES IN THE HEALTH AND CHURCH NON-PROFIT SECTORS. FROM THIS ANALYSIS, A SALARY RECOMMENDATION WAS DETERMINED AND PROVIDED. IN OTHER YEARS, BASED ON THE FINANCIAL HEALTH OF THE ORGANIZATION, THE EXECUTIVE COMMITTEE HAS CHOSEN TO PROVIDE A COST OF LIVING ADJUSTMENT OR TO HOLD THE EXECUTIVE DIRECTOR'S SALARY FLAT. FORM 990, PAGE 6, PART VI, LINE 17 MICHIGAN, MINNESOTA, MISSISSIPPI, NEVADA, NEW HAMPSHIRE, NEW JERSEY, NEW MEXICO, NEW YORK, NORTH CAROLINA, NORTH DAKOTA, OHIO, OREGON, PENNSYLVANIA, SOUTH CAROLINA, TENNESSEE, VIRGINIA, WASHINGTON, WEST VIRGINIA, WISCONSIN FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G IN-COUNTRY CONSULTANT EXPENSE 103,290 0 0 IN-COUNTY CONSULTANT FEES 223,995 0 0 CONTRACT SERVICES 27,898 42,195 0 TOTAL 355,183 42,195 0