<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T18:00:03Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HRB TAX GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1301 MAIN ST STE 104E</AddressLine1Txt>
        <CityNm>KANSAS CITY</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>64105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>884166345</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WALKING 0N WATER BIBLE CHURCH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WALK</BusinessNameControlTxt>
      <PhoneNum>7345169858</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 851270</AddressLine1Txt>
        <CityNm>WESTLAND</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48185</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL HOLLOWAY</PersonNm>
      <PersonTitleTxt>PASTOR</PersonTitleTxt>
      <PhoneNum>7345169858</PhoneNum>
      <SignatureDt>2024-04-14</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>HOLLOWAY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Johnnie Jackson</PreparerPersonNm>
      <PTIN>P00006781</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="7" referenceDocumentId="6">
      <AddressChangeInd>X</AddressChangeInd>
      <InitialReturnInd>X</InitialReturnInd>
      <GroupExemptionNum>0501</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WOWBC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="5">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>82284</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>82284</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <TotalRevenueAmt>82284</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>650</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10900</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>5619</OtherExpensesTotalAmt>
      <TotalExpensesAmt>17169</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>65115</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>65115</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>64463</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>653</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>65116</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>65116</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>FAITHBASED COMMUNITY CHURCH THAT FOCUSES ON BIBLE TEACHING , SPIRTUAL GROWTH AND COMMUNITY SERVICE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING THE EARLY STAGES OF OUR ORGANIZATION WE HAVE INCREASED IN MEMBERSHIP BY THIRTY PERCENT. WE HAVE BAPTIZED SEVERAL MEMBERS OF THE COMMUNITY. WE HAVE REACHED THE SURROUNDING NEIGHBORHOOD BY OFFERING COMMUNITY FUN DAYS AND OTHER EVENTS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHILLIP ALLEN FOX</PersonNm>
        <TitleTxt>ELDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL HOLLOWAY</PersonNm>
        <TitleTxt>PASTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MYRA HOLLOWAY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL HOLLIWAY</PersonNm>
        <USAddress>
          <AddressLine1Txt>532 N HARVEY ST</AddressLine1Txt>
          <CityNm>Westland</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48185</ZIPCd>
        </USAddress>
        <PhoneNum>7345169858</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="5">
      <ChurchInd>X</ChurchInd>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SUPPORT INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT AND DONATIONS RECEIVED FROM FELLOW BELIEVERS AND PARISHIONERS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="2">
      <CompensationExplanationGrp>
        <PersonNm>PHILLIP ALLEN FOX</PersonNm>
        <ShortExplanationTxt>OFFICER VOLUNTEERS AND IS NOT PAID</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <CompensationExplanation documentId="3">
      <CompensationExplanationGrp>
        <PersonNm>MICHAEL HOLLOWAY</PersonNm>
        <ShortExplanationTxt>OFFICER VOLUNTEERS AND IS NOT PAID</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <CompensationExplanation documentId="4">
      <CompensationExplanationGrp>
        <PersonNm>MYRA HOLLOWAY</PersonNm>
        <ShortExplanationTxt>OFFICER VOLUNTEERS AND IS NOT PAID</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
