Nonprofit · EIN 26-3712256
WATER FROM ROCK MINISTRIES INC
Tax-exempt · SCOTTSDALE, AZ 85258
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $145,573 | $144,747 | $826 | $20,354 | $2,018 | $18,336 |
| December 31, 2024 | 990-EZ | $119,006 | $121,686 | -$2,680 | $19,537 | $2,027 | $17,510 |
| December 31, 2023 | 990-EZ | $163,842 | $180,317 | -$16,475 | $22,234 | $2,044 | $20,190 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $145,573
Expenses
- Compensation of officers, directors and key employees
- $87,000
- Salaries, compensation and benefits (total)
- $106,573
- Professional fees and payments to contractors
- $2,790
- Occupancy
- $6,930
- Printing, publications and postage
- $12,592
- Other expenses
- $15,862
- Program services (functional)
- $134,052
Balance sheet and other
- Total assets, start of year
- $19,537
- Total assets, end of year
- $20,354
- Total liabilities, end of year
- $2,018
- Net assets, end of year
- $18,336
- Cash, savings and investments
- $20,354
- Gross receipts
- $145,573
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM SMITH | PRESIDENT | 44 | $72,000 |
| RITA SMITH | SECRETARY | 40 | $15,000 |
| GARY BENDER | DIRECTOR | 2 | $0 |
| ARTHUR BROOKS | DIRECTOR | 2 | $0 |
| TODD BROWN | DIRECTOR | 2 | $0 |
| ELAINE POPE | DIRECTOR | 2 | $0 |
| BIRGITTE SANTAELLA | DIRECTOR | 2 | $0 |
| DEBRA STONE | TREASURER | 20 | $0 |
| GERALD THOMAS | DIRECTOR & ASST TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM SMITH | PRESIDENT | 44 | $69,000 |
| RITA SMITH | SECRETARY | 40 | $14,375 |
| DEBRA STONE | TREASURER | 20 | $11,500 |
| GARY BENDER | DIRECTOR | 2 | $0 |
| ARTHUR BROOKS | DIRECTOR | 2 | $0 |
| TODD BROWN | DIRECTOR | 2 | $0 |
| ELAINE POPE | DIRECTOR | 2 | $0 |
| BIRGITTE SANTAELLA | DIRECTOR | 2 | $0 |
| GERALD THOMAS | DIRECTOR & ASST TREASURER | 3 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Rev Dr Timothy L Smith | Director & President | 44 | $69,000 | $5,278 |
| Rita Smith | Director & Corp Secretary | 40 | $14,375 | $1,100 |
| Debra Stone | Director & Treasurer | 20 | $11,500 | $880 |
| Art Brooks | Director | 2 | $0 | $0 |
| Todd Brown | Director | 2 | $0 | $0 |
| Jim Draper | Director | 2 | $0 | $0 |
| Elaine Pope | Director | 2 | $0 | $0 |
| Gerald Thomas | Director & Assistant Treasurer | 3 | $0 | $0 |
| Birgitte Santaella | Director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8171 E DEL JOYA DR, SCOTTSDALE, AZ 85258-2341
- In care of
- % DEBRA STONE
- Signed the 990-EZ
- DEBRA STONE, TREASURER
- Phone
- (480) 998-3338
- Website
- WATERFROMROCK.ORG
- Return prepared by
- Marsha Brooks CPA PC
Mission
BIBLICAL TEACHING
Program accomplishments
- PUBLISH & DISTRIBUTE CHRISTIAN DEVOTIONALS. IN 2025 2000 BOOKS WERE PUBLISHED AND DISTRIBUTED.Expenses $134,052
- WEEKLY BIBLICAL STUDIES CLASSES WERE ATTENDED BY APPROX 1000 INDIVIDUALS DURING THE YEAR
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-3712256
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X192)
- Assets (IRS master file)
- $20,354
- Income (IRS master file)
- $145,573
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $145,573 | $144,747 | $20,354 | XML |
| 990-EZ | December 2024 | $119,006 | $121,686 | $19,537 | XML |
| 990-EZ | December 2023 | $163,842 | $180,317 | $22,234 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 26-3712256).
Questions about WATER FROM ROCK MINISTRIES INC
- What is the EIN of WATER FROM ROCK MINISTRIES INC?
- The employer identification number (EIN) of WATER FROM ROCK MINISTRIES INC is 26-3712256.
- Is WATER FROM ROCK MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to WATER FROM ROCK MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATER FROM ROCK 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 WATER FROM ROCK MINISTRIES INC 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 WATER FROM ROCK MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WATER FROM ROCK MINISTRIES INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $72,000 (TIM SMITH, PRESIDENT).
- How much revenue does WATER FROM ROCK MINISTRIES INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $145,573, expenses of $144,747 and total assets of $20,354 at year end.
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