Nonprofit · EIN 01-0940108
SPRING OF WATER INTERNATIONAL MINISTRIES
Tax-exempt · LAGUNA HILLS, CA 92653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $539,368 | $662,462 | -$123,094 | $1,898,866 | $9,220 | $1,889,646 |
| December 31, 2024 | 990 | $570,884 | $435,751 | $135,133 | $1,750,612 | $3,103 | $1,747,509 |
| December 31, 2023 | 990 | $625,752 | $367,633 | $258,119 | $1,293,141 | $8,625 | $1,284,516 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $456,454
- Program service revenue
- $59,208
- Investment income
- $23,706
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,441
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $137,337
- Salaries, compensation and benefits (total)
- $151,944
- Professional fundraising fees
- $0
- Occupancy
- $45,229
- Travel
- $8,348
- Depreciation
- $1,080
- Program services (functional)
- $283,010
- Management and general (functional)
- $356,148
- Fundraising (functional)
- $23,304
Balance sheet and other
- Total assets, start of year
- $1,750,612
- Total assets, end of year
- $1,898,866
- Total liabilities, end of year
- $9,220
- Net assets, end of year
- $1,889,646
- Land, buildings and equipment
- $370
- Publicly traded securities
- $1,584,480
- Net assets without donor restrictions
- $1,889,646
- Gross receipts
- $539,368
- Employees
- 4
- Volunteers
- 5
- Year formed
- 2009
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Chao | Director Trustee or director | 0.1 | $0 |
| SHU HWA CHEN | Director Trustee or director | 0.1 | $0 |
| KAOFANG YEH | Director Trustee or director | 0.1 | $0 |
| JUIN HWEY CHEN | Treasurer Officer | 5 | $0 |
| SUSAN SU-LUNE CHEN | Chairman Officer | 40 | $0 |
| PETER KO | Secretary Officer | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAMUEL CHAO | Director Trustee or director | 0.1 | $0 |
| SHU HWA CHEN | Director Trustee or director | 0.1 | $0 |
| KAOFANG YEH | Director Trustee or director | 0.1 | $0 |
| JUIN HWEY CHEN | Treasurer Officer | 5 | $0 |
| SUSAN SU-LUNE CHEN | CEO Officer | 40 | $0 |
| PETER KO | Secretary Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAMUEL CHAO | Director Trustee or director | 0.1 | $0 |
| SHU HWA CHEN | Director Trustee or director | 0.1 | $0 |
| KAOFANG YEH | Director Trustee or director | 0.1 | $0 |
| JUIN HWEY CHEN | Treasurer Officer | 5 | $0 |
| SUSAN SU-LUNE CHEN | CEO Officer | 40 | $0 |
| PETER KO | Secretary Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 23272 MILL CREEK DR STE 240, LAGUNA HILLS, CA 92653-1657
- In care of
- % SUSAN SU-LUNE CHEN
- Signed the 990
- Susan Su-Lune Chen, Chairman
- Website
- WWW.SOWIM.ORG
- Return prepared by
- Luca Accountancy Corporation
California records
California keeps its own records of charities and corporations. Search them by EIN 01-0940108 or by the name SPRING OF WATER INTERNATIONAL MINISTRIES.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SOWIM publishes and provides multimedia Bible study materials in various languages and distributes these biblical resources to churches, believers, and diverse people groups worldwide.
Program accomplishments
- SOWIM's program activity is the development and distribution of multimedia Bible study resources supporting discipleship, biblical education, and cross-cultural ministry. Resources consist of printed guidebooks paired with video materials produced through on-location filming, 3D animation, and archaeological research.Expenses $232,163
- SOWIM publishes and provides multimedia Bible study materials in various languages and distributes these biblical resources to churches, believers, and diverse people groups worldwide.Expenses $28,381
- Activities relating to supporting SOIWMs core mission include ministry training, mission outreach, online educational classes, conferences, and Makers Camp events intended to equip pastors and ministry for discipleship, and expand access to biblical teaching resources in multiple languages throughout the world.Expenses $22,466
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 01-0940108
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $1,898,866
- Income (IRS master file)
- $539,368
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $539,368 | $662,462 | $1,898,866 | XML |
| 990 | December 2024 | $570,884 | $435,751 | $1,750,612 | IRS |
| 990 | December 2023 | $625,752 | $367,633 | $1,293,141 | XML |
| 990 | December 2022 | $381,836 | $380,182 | $1,022,538 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0940108).
Questions about SPRING OF WATER INTERNATIONAL MINISTRIES
- What is the EIN of SPRING OF WATER INTERNATIONAL MINISTRIES?
- The employer identification number (EIN) of SPRING OF WATER INTERNATIONAL MINISTRIES is 01-0940108.
- Is SPRING OF WATER INTERNATIONAL MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to SPRING OF WATER INTERNATIONAL MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPRING OF WATER INTERNATIONAL MINISTRIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPRING OF WATER INTERNATIONAL MINISTRIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPRING OF WATER INTERNATIONAL MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of SPRING OF WATER INTERNATIONAL MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPRING OF WATER INTERNATIONAL MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $539,368, expenses of $662,462 and total assets of $1,898,866 at year end.
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