Nonprofit · EIN 23-7156726
LIVING WATERS MINISTRIES INC
Tax-exempt · DELEVAN, NY 14042
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $389,184 | $443,152 | -$53,968 | $396,804 | $16,245 | $380,559 |
| December 31, 2023 | 990 | $290,063 | $430,248 | -$140,185 | $430,334 | $2,116 | $428,218 |
| December 31, 2022 | 990 | $434,195 | $414,222 | $19,973 | $569,068 | $2,166 | $566,902 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $256,773
- Program service revenue
- $112,690
- Investment income
- $14,345
- Net gain from sales of assets
- $332
- Net income from sales of inventory
- $146
- Other revenue
- $5,376
Expenses
- Grants and similar amounts paid
- $1,200
- Compensation of officers, directors and key employees
- $87,000
- Other salaries and wages
- $37,550
- Salaries, compensation and benefits (total)
- $182,715
- Professional fundraising fees
- $0
- Accounting fees
- $4,435
- Occupancy
- $60,186
- Depreciation
- $27,326
- Program services (functional)
- $378,479
- Management and general (functional)
- $64,673
Balance sheet and other
- Total assets, start of year
- $430,334
- Total assets, end of year
- $396,804
- Total liabilities, end of year
- $16,245
- Net assets, end of year
- $380,559
- Land, buildings and equipment
- $251,654
- Publicly traded securities
- $8,228
- Net assets without donor restrictions
- $380,559
- Gross receipts
- $399,720
- Employees
- 49
- Volunteers
- 30
- Year formed
- 1990
- State of legal domicile
- NY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE AARUM | PRESIDENT Trustee or director, Officer | 40 | $45,000 |
| JOSHUA AARUM | SECRETARY Trustee or director, Officer | 40 | $33,000 |
| JULIE AARUM | DIRECTOR Trustee or director | 4 | $5,000 |
| CHLOE AARUM | DIRECTOR Trustee or director | 4 | $4,000 |
| CONNIE AARUM | DIRECTOR Trustee or director | 2 | $0 |
| WESLEY AARUM | CEO/ VICE PR Trustee or director, Officer | 2 | $0 |
| DARYL DEKALB | TREASURER Trustee or director, Officer | 2 | $0 |
| NANCY DEKALB | DIRECTOR Trustee or director | 2 | $0 |
| MICHELLE MCCLUNG | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE AARUM | PRESIDENT Officer | 40 | $45,000 |
| JOSHUA AARUM | SECRETARY Officer | 40 | $33,000 |
| JULIE AARUM | DIRECTOR Trustee or director | 5 | $5,600 |
| CHLOE AARUM | DIRECTOR Trustee or director | 5 | $4,000 |
| WESLEY T AARUM | CEO/VICE PRE Officer | 5 | $0 |
| DARYL DEKALB | TREASURER Officer | 1 | $0 |
| CONNIE AARUM | DIRECTOR Trustee or director | 1 | $0 |
| NANCY DEKALB | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE MCCLUNG | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYNE AARUM | PRESIDENT Officer | 40 | $45,000 |
| JOSHUA AARUM | SECRETARY Officer | 40 | $33,000 |
| JULIE AARUM | DIRECTOR Trustee or director | 5 | $5,600 |
| CHLOE AARUM | DIRECTOR Trustee or director | 5 | $4,000 |
| WESLEY T AARUM | CEO/VICE PRE Officer | 5 | $0 |
| DARYL DEKALB | TREASURER Officer | 1 | $0 |
| CONNIE AARUM | DIRECTOR Trustee or director | 1 | $0 |
| NANCY DEKALB | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE MCCLUNG | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 10451 ASHCRAFT RD, DELEVAN, NY 14042-9664
- Principal officer (990 for 2024)
- WAYNE AARUM, 10451 ASHCRAFT ROAD, DELEVAN, NY 14042
- Signed the 990
- WAYNE AARUM, PRESIDENT
- Phone
- (716) 492-3687
- Website
- WWW.CIRCLECRANCH.ORG
- Return prepared by
- JOHNSON MACKOWIAK & ASSOCIATES LLP
Mission
TO OPERATE YOUTH CAMPS UNDER THE ENTITIES' RELIGIOUS PRINCIPLES.
Program accomplishments
- PROVIDE SUMMER & WINTER CAMPS AND RETREATS FOR YOUTH.Expenses $378,479 · grants $1,200
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 | Not 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
- 23-7156726
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20Z)
- Assets (IRS master file)
- $396,804
- Income (IRS master file)
- $399,720
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $389,184 | $443,152 | $396,804 | IRS |
| 990 | December 2023 | $290,063 | $430,248 | $430,334 | XML |
| 990 | December 2022 | $434,195 | $414,222 | $569,068 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 23-7156726).
Questions about LIVING WATERS MINISTRIES INC
- What is the EIN of LIVING WATERS MINISTRIES INC?
- The employer identification number (EIN) of LIVING WATERS MINISTRIES INC is 23-7156726.
- Is LIVING WATERS MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to LIVING WATERS MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING WATERS MINISTRIES INC 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 LIVING WATERS MINISTRIES INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING WATERS MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LIVING WATERS MINISTRIES INC?
- The 990 for the year ended December 31, 2024 names WAYNE AARUM.
- Who are the officers and directors of LIVING WATERS MINISTRIES INC?
- The 990 for the year ended December 31, 2024 lists 9 people; 4 received compensation from the organization, the highest $45,000 (WAYNE AARUM, PRESIDENT).
- How much revenue does LIVING WATERS MINISTRIES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $389,184, expenses of $443,152 and total assets of $396,804 at year end.
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