Nonprofit · EIN 87-3157704
LIVING WATERS CHARITABLE FOUNDATION
Tax-exempt · WILMINGTON, DE 19809
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $27,119 | $27,288 | -$169 | $2,588,740 | $0 | $2,588,740 |
| December 31, 2024 | 990-PF | $25,182 | $221,024 | -$195,842 | $2,588,909 | $0 | $2,588,909 |
| December 31, 2023 | 990-PF | $2,947,294 | $465,955 | $2,481,339 | $2,784,751 | $0 | $2,784,751 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,100
- Interest
- $19
Expenses
- Grants and similar amounts paid
- $10,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $27,288
Balance sheet and other
- Total assets, start of year
- $2,588,909
- Total assets, end of year
- $2,588,740
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,588,740
- Fair market value of assets
- $2,588,740
- Qualifying distributions
- $27,288
- Net investment income
- $19
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amber Andrews Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Sec | 10 | $0 |
| James B Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Co- Pres | 5 | $0 |
| Shauna Lyn Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Co- Pres, Dir | 1 | $0 |
| LeAnn Lewis Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Treas | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amber Andrews Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Sec | 1 | $0 |
| James B Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Co- Pres | 1 | $0 |
| Shauna Lyn Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Co- Pres, Dir | 1 | $0 |
| LeAnn Lewis Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Treas | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Amber Andrews Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Sec | 1 | $0 |
| James B Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Dir, Co- Pres | 1 | $0 |
| Shauna Lyn Gamett Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Co- Pres, Dir | 1 | $0 |
| LeAnn Lewis Foundation Source 501 Silverside Rd, Wilmington, DE 198091377 | Treas | 1 | $0 |
Address and contacts
- Address (IRS master file)
- FOUNDATION SOURCE 501 SILVERSIDE RD, WILMINGTON, DE 19809-0000
- In care of
- % FOUNDATION SOURCE
- Signed the 990-PF
- JAMES GAMETT, CO-PRESIDENT
- Phone
- (800) 839-1754
- Return prepared by
- Foundation Source
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 87-3157704
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $2,588,740
- Income (IRS master file)
- $27,119
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $27,119 | $27,288 | $2,588,740 | XML |
| 990-PF | December 2024 | $25,182 | $221,024 | $2,588,909 | XML |
| 990-PF | December 2023 | $2,947,294 | $465,955 | $2,784,751 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | 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 87-3157704).
Questions about LIVING WATERS CHARITABLE FOUNDATION
- What is the EIN of LIVING WATERS CHARITABLE FOUNDATION?
- The employer identification number (EIN) of LIVING WATERS CHARITABLE FOUNDATION is 87-3157704.
- Is LIVING WATERS CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LIVING WATERS CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIVING WATERS CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIVING WATERS CHARITABLE 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 WATERS CHARITABLE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LIVING WATERS CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIVING WATERS CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $27,119, expenses of $27,288 and total assets of $2,588,740 at year end.
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