﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.1" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-10T11:30:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PANICH</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>30 SUMMIT AVENUE</AddressLine1Txt>
        <CityNm>LIBERTY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12754</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>825435814</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WORKS ON WATER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WORK</BusinessNameControlTxt>
      <PhoneNum>6463257015</PhoneNum>
      <USAddress>
        <AddressLine1Txt>849 ST NICHOLAS AVENUE</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10003</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SARAH C SUNDE</PersonNm>
      <PersonTitleTxt>Co-Chair</PersonTitleTxt>
      <PhoneNum>6463257015</PhoneNum>
      <SignatureDt>2025-06-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRAN PANICH</PreparerPersonNm>
      <PTIN>P00277004</PTIN>
      <PhoneNum>9147994209</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.worksonwater.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>19703</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19701</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <TotalRevenueAmt>19703</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>1425</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8189</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7299</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>9697</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26610</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6907</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>31907</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>25001</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>31907</BOYAmt>
        <EOYAmt>25001</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>31907</BOYAmt>
        <EOYAmt>25001</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>31907</BOYAmt>
        <EOYAmt>25001</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WORKS ON WATER IS AN ORGANIZATION AND TRIENNIAL EXHIBITION DEDICATED TO ARTWORKS, PERFORMANCES, CONVERSATIONS, WORKSHOPS AND SITE-SPECIFIC EXPERIENCES THAT EXPLORE DIVERSE ARTISTIC INVESTIGATION OF WATER IN THE URBAN ENVIRONMENT. WORKS ON WATER SEEKS TO STRENGTHEN AND NOURISH THE COMMUNITY OF ARTISTS WORKING ON THE BODIES OF WATER AND TO PROVIDE A PLATFORM TO INCREASE ARTISTS AND ORGANIZATIONS WORKING ON AND WITH THE WATERWAYS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ATLANTA TO THE ATLANTIC IS A WATER ARTWORK BASED AROUND THE SOUTH RIVER IN ATLANTA GEORGIA. ITS GOAL IS TO CONNECT COMMUNITIES ACROSS THE STATE TO THIS POWERFUL BODY OF WATER. A TWO-STAGE PROJECT ARTISTS RACHEL PARISH AND SARAH CAMERON SUNDE JOURNEYED OVER 450 MILES OVER 38 DAYS ON THE RIVER TO THE ATLANTIC OCEAN. AFTERWARDS THEY RETURNED TO CREATE A SERIES OF TEMPORARY PUBLIC ART INSTALLATIONS IN THREE ATLANTA NEIGHBORHOOD PARKS: ARTHUR LANGFORD JR. PARK KIRKWOOD URBAN FOREST AND PERKERSON PARK.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>17000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8855</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THIS IS A CONTINUATION OF 36.5 / A DURATIONAL PERFORMANCE WITH THE SEA FIRST DISCUSSED ON 2022 S RETURN. THIS PROGRAM SHARED THE GRANT WITH THE ATLANTA TO THE ATLANTIC PROGRAM.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7590</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>16445</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH CAMERON SUNDE</PersonNm>
        <TitleTxt>CO-CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY NOWACEK</PersonNm>
        <TitleTxt>CO-CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLARINDA MACLAW</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY BLUMENFELD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>3000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>FRANCES PANICH EA</PersonNm>
        <USAddress>
          <AddressLine1Txt>30 SUMMIT AVENUE</AddressLine1Txt>
          <CityNm>LIBERTY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12754</ZIPCd>
        </USAddress>
        <PhoneNum>9147994209</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>23236</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43524</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>490</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19701</CurrentTaxYearAmt>
        <TotalAmt>117577</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>23236</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43524</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>490</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19701</CurrentTaxYearAmt>
        <TotalAmt>117577</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>117577</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>45</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>51</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus2YearsAmt>48859</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18500</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>67359</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>184987</TotalSupportAmt>
      <PublicSupportCY170Pct>0.6356</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.6416</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES ART SUPPLIES AMOUNT 85 2) OTHER EXPENSES EQUIPMENT AMOUNT 3963 3) OTHER EXPENSES SUPPLIES AMOUNT 5189 4) OTHER EXPENSES BANKING FEES AMOUNT 4 5) OTHER EXPENSES COMMUNICATION AMOUNT 164 6) OTHER EXPENSES TRANSPORTATION AMOUNT 292</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PAGE I,LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>RESULT OF ROUNDING 1</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>