2024-09-04T14:07:09+00:00 2023-12-31 363990892 Capin Crouse LLP 345 Massachusetts Avenue Suite 300 Indianapolis IN 46204 990 2023-01-01 953987142 Lifewater Inc LIFE 4793605030 PO Box 2868 Bentonville AR 72712 David LeVan President/CEO 4793605030 2024-09-04 true true Sara Tibbott P01486965 5055022746 2024-09-04 2023 2024-08-08 14:25:15Z Lifewater International David LeVan PO Box 2868 Bentonville AR 72712 6093431 false X WWW.LIFEWATER.ORG X 1984 CA Lifewater International is a non-profit Christian water development organization. 7 7 31 25 0 0 6686676 6016960 0 0 12052 31790 30996 36788 6729724 6085538 105980 84310 0 0 4128668 3807237 42000 0 1072844 3676080 2658566 7952728 6550113 -1223004 -464575 2637974 2200627 513385 540613 2124589 1660014 Lifewater International is a non-profit Christian water development organization dedicated to effectively serving vulnerable children and families by partnering with underserved communities to overcome water poverty. false false 5264913 84310 36788 During 2023, Lifewater accomplished the following to further water access, sanitation, and hygiene in communities in the rural regions of Ethiopia, Uganda, Tanzania, and Cambodia: - Completed 131 village and primary school water & sanitation construction projects. - Served 126,843 people with the Vision of a Healthy village strategy. - Certified 8,174 healthy homes who had completed water & sanitation requirements. 5264913 true true false false false false false false false true false false false true false true false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false true X 10 0 true 31 true false true TZ UG CB ET false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA AR WA WV WI X X Daniel Macfarlane 4793605030 314 S Main Street Bentonville AR 72712 John Drechny Chairman 2.0 X X 0 0 0 Sue Hostetler Vice Chair 2.0 X X 0 0 0 Ted Song Secretary 2.0 X X 0 0 0 Dave Weller Director 2.0 X 0 0 0 Ethiopia Haileyesus Director 2.0 X 0 0 0 Jake Stewart Director (part year) 2.0 X 0 0 0 Jeff Bjorck Director 2.0 X 0 0 0 Karen Tobin Director (part year) 2.0 X 0 0 0 Kinoti Meme Director (part year) 2.0 X 0 0 0 Lisa Wen Director (part year) 2.0 X 0 0 0 Patricia Klever Director (part year) 2.0 X 0 0 0 Scott Martin Director 2.0 X 0 0 0 David Levan President/CEO 40.0 X 197287 0 14887 Timothy Culp COO/Treasurer 40.0 X 134817 0 13796 Michael Giering Senior Director of Donor Relations 40.0 X 115390 0 10691 447494 0 39374 3 false true false 0 6016960 4667 6016960 0 0 0 0 0 9464 9464 0 0 215 30004 204 7689 11 22315 22326 22326 Other revenue 900099 36788 36788 0 0 0 0 36788 6085538 36788 0 31790 84310 84310 0 0 360787 285479 7812 67496 2818011 2199779 54843 563389 160965 143051 1253 16661 243417 218527 11408 13482 224057 165721 7106 51230 6233 2917 3316 36429 10454 25975 116665 34548 3138 78979 130777 1008 129769 11501 4706 6645 150 251633 208069 17037 26527 160497 144810 5150 10537 421156 333947 27404 59805 3584 1186 1346 1052 588 588 172542 165972 3942 2628 41427 37157 3176 1094 Construction materials and contractors 841210 841210 Community WASH training and events 253192 253192 Other expenses 211132 128870 32217 50045 0 0 0 0 6550113 5264913 212356 1072844 1654125 1375996 175090 30000 0 0 88254 106355 1549105 941108 720505 607997 0 0 0 80279 2637974 2200627 365383 460334 0 148002 80279 513385 540613 X 1691159 960014 433430 700000 2124589 1660014 2637974 2200627 -464575 0 X false true X true false X 6702430 6230016 8012399 6686676 6016960 33648481 0 0 6702430 6230016 8012399 6686676 6016960 33648481 1186847 32461634 5081 3778 3978 12052 9464 34353 0 1418 13056 20630 30996 36788 102888 33785722 0 0.9608 0.9737 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 1418.0, COLUMN B - 13056.0, COLUMN C - 20630.0, COLUMN D - 30996.0, COLUMN E - 36788.0, COLUMN F - 102888.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 885335 304488 580847 663770 636620 27150 607997 Operating lease liabilities 80279 80279 6099633 14095 0 14095 6085538 0 0 6085538 6564208 14095 0 14095 6550113 0 0 6550113 true Sub-Saharan Africa 9 116 Program Services Wash programs 3277143 East Asia and the Pacific 2 10 Program Services Wash programs 294325 Sub-Saharan Africa 0 0 Grantmaking 84310 11 126 0 0 11 126 3655778 0 3655778 Sub-Saharan Africa Empower and train local church leaders and carry out evangelistic activities and discipleship groups in the Lifewater program communities 43570 Wire Sub-Saharan Africa Empower and train local church leaders and carry out evangelistic activities and discipleship groups in the Lifewater program communities 33266 Wire Sub-Saharan Africa Empower and train local church leaders and carry out evangelistic activities and discipleship groups in the Lifewater program communities 7222 Wire 3 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Memorandums of understanding are entered into and signed by both parties outling the terms of the grant awards from lifewater to other entities. Expenditures are tracked by location in the accounting system. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements SUB-SAHARAN AFRICA-Accrual X X X false false false false false false false true false David Levan President/CEO 178887 0 17500 0 900 0 5926 0 8961 0 212174 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The board approved nonfixed payments made in the form of discretionary bonuses. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist solely of the officers of the Corporation and shall have the power and authority to act in place of the full Board on policy issues of a minor nature, to recommend the hire and contract renewal of the Chief Executive Officer to the Board for action (with the President abstaining from such meetings), to annually evaluate the Chief Executive Officer and to recommend the next year's compensation arrangement to the Board for approval (with the President abstaining from such matters), to review and act on confidential and highly sensitive subjects and/or issues and to hear appeals from constituents regarding communicated decisions. All actions of the Executive Committee must be ratified by the full Board at its next regular meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all directors, officers, and management to annually complete and sign a conflict of interest disclosure form. The board chairman is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, they are immediately brought to the board for discussion, addressed, and resolved. Board members are asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The board and the compensation committee ensure the independence of the persons involved in the setting and approval process of compensation for the President/CEO. They seek comparability data from comparable organizations and market evaluations before making any determinations. Contemporaneous substantiation of the deliberation and decision is documented in the board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation for the COO/Treasurer is determined by the President/CEO. Comparability data from comparable organizations and market evaluations is used before making any determinations. Contemporaneous substantiation of the deliberation and decision is documented during the annual budgeting process and in the HR file. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request.