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Nonprofit · EIN 33-2052717

LIVING WATER FOUNDATION

Tax-exempt · LITTLE ROCK, AR 72223

Financials

$401K$291K2025
Revenue Expenses · by fiscal year end
Financials of LIVING WATER FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$401,068$290,849$110,219$302,903$230,540$72,363
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$127,150
Program service revenue
$264,518
Investment income
$8,467
Net gain from sales of assets
$8,467
Other revenue
$933

Expenses

Grants and similar amounts paid
$20,000
Other salaries and wages
$164,510
Salaries, compensation and benefits (total)
$175,439
Professional fundraising fees
$0
Legal fees
$1,075
Occupancy
$15,834
Travel
$725
Depreciation
$19,325
Program services (functional)
$229,900
Management and general (functional)
$60,949

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$302,903
Total liabilities, end of year
$230,540
Net assets, end of year
$72,363
Land, buildings and equipment
$101,454
Net assets without donor restrictions
$72,363
Gross receipts
$401,068
Employees
5
Year formed
2024
State of legal domicile
AR

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.

NameTitleHours / weekCompensation
CHANDLER RACKLEYDIRECTOR
Trustee or director, Officer
2$0
KELLI RACKLEYDIRECTOR
Trustee or director, Officer
20$0
RACHEL HAYNESDIRECTOR
Trustee or director, Officer
20$0

Address and contacts

Address (IRS master file)
1 CHENAL VILLAGE CIR, LITTLE ROCK, AR 72223-3003
In care of
% CHANDLER RACKLEY
Mailing address (990-N for 2024)
1 Chenal Village Cir, Little Rock AR 72223
Principal officer (990 for 2025)
CHANDLER RACKLEY PRESIDENT, 1 CHENAL VILLAGE CIR, LITTLE ROCK, AR 72223
Principal officer (990-N for 2024)
Chandler Rackley, 21 Somersett Dr, Roland AR 72135
Signed the 990
CHANDLER RACKLEY, PRESIDENT
Phone
(501) 519-4887
Return prepared by
HARWOOD OTT FISHER PA

Mission

ORGANIZATION PROVIDES UNIQUE ACADEMIC CURRICULUM AND AN ENVIRONMENT THAT NURTURES THE LOVE OF LEARNING

990 for the year ended December 31, 2025

Program accomplishments

  • LIVING WATER FOUNDATION OPERATES A PRIVATE CHRISTIAN ELEMENTARY AND PRESCHOOL PROGRAM SERVING FAMILIES IN CENTRAL ARKANSAS. DURING THE YEAR THE SCHOOL PROVIDED FULL-TIME CLASSROOM INSTRUCTION ACROSS PRESCHOOL AND ELEMENTARY GRADES, DELIVERED BY PAID INSTRUCTIONAL STAFF USING AN ESTABLISHED CHRISTIAN CURRICULUM AND SUPPLEMENTED BY A PILOT OF AN ADAPTIVE LEARNING PROGRAM. THE ORGANIZATION ENROLLED 26 FAMILIES FOR THE 2025-26 ACADEMIC YEAR. TUITION IS SET BELOW THE FULL COST OF INSTRUCTION, WITH THE DIFFERENCE FUNDED BY CHARITABLE CONTRIBUTIONS. THE ORGANIZATION PARTICIPATES IN THE ARKANSAS LEARNS ACT EDUCATION FREEDOM ACCOUNT PROGRAM.
    Expenses $229,900 · revenue $264,518

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024Check at the IRS

IRS record

EIN
33-2052717
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B24)
Assets (IRS master file)
$302,903
Income (IRS master file)
$401,068

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$401,068$290,849$302,903XML
990-N for 2024
Officer: Chandler Rackley
December 31, 2024≤ $50,000 receipts––e-Postcard

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 33-2052717).

Questions about LIVING WATER FOUNDATION

What is the EIN of LIVING WATER FOUNDATION?
The employer identification number (EIN) of LIVING WATER FOUNDATION is 33-2052717.
Is LIVING WATER FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to LIVING WATER FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIVING WATER FOUNDATION 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 WATER FOUNDATION 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 LIVING WATER FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of LIVING WATER FOUNDATION?
The 990 for the year ended December 31, 2025 names CHANDLER RACKLEY PRESIDENT.
Who are the officers and directors of LIVING WATER FOUNDATION?
The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LIVING WATER FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $401,068, expenses of $290,849 and total assets of $302,903 at year end.

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