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Life Waters FY2023 filing

Tax-deductible

Saint Louis, MO501(c)(3)Public & Societal BenefitEIN 46-5104322Revenue $324K in FY2023

On file with the IRSlifewaters.org4725 Green Park Rd, 63123-7205 · Saint Louis, MOTax-exempt since Aug 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Lifewaters provides camaraderie, training, and certification in adaptive scuba diving for divers and dive partners for veterans and civilians with mobility impairments. Lifewaters adaptive scuba program is designed to help improve the lives of our paralyzed and disabled veterans by offering discover scuba and scuba certifications through scuba diving international (sdi) (scubility program) as part of recreational water therapy. The program is run by dedicated staff volunteers to include sci therapists, doctors, nurses, veterans and civilians who are passionate about helping our veterans in the sport of diving.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $53K a year · 23% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
18 mo
of spending, in cash
Looks good: 18.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$118K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$324K
+100% vs prior year
Spent
$209K
To programs
98%
Net assets
$340K
By yearFY2020–FY2024
Revenue
$324K
FY2023▲ +100%
Tap a bar for its year
Revenue by fiscal year
FY2020$97K
FY2021$310K
FY2022$162K
FY2023$324K
FY2024$257K
Expenses
$209K
FY2023▲ +130%
Tap a bar for its year
Expenses by fiscal year
FY2020$102K
FY2021$207K
FY2022$91K
FY2023$209K
FY2024$276K
Net assets
$340K
FY2023▲ +53%
Tap a bar for its year
Net assets by fiscal year
FY2020$125K
FY2021$228K
FY2022$223K
FY2023$340K
FY2024$320K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $205K Management & general 2% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Matthew Wilson
President, Treasurer
$0Pt VII · Sec A
Jefery Combs
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Charlie Wright
Board Member
$0Pt VII · Sec A
Howard McGill
Board Member
$0Pt VII · Sec A
Jill Campbell
Board Member
$0Pt VII · Sec A
Keith Fite
Board Member
$0Pt VII · Sec A
See Life Waters executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches adaptive scuba diving, offering camaraderie and certification to veterans and civilians with mobility impairments.

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Provided by the organization

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1 program · $205K · in their own filed words · FY2023
01

Lifewaters continues its mission of diving therapy through scuba training for veterans. In 2023, lifewaters certified a total of 97 divers and first responders ranging from advance diver, open water diver, and descue divers.

$205Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Frank W Yates JR Family FoundationFY2024$3K
Total grants receivedfrom 1 funder$3K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$324K
Ln 12
Gifts and grantsLn 1h$324K
Money outPt IX
$209K
Ln 25
Programscol B$205K
Managementcol C$4K
Owns and owesPt X
$340K
net assets · Ln 32
Cash and savingsLn 1–2$316K
Total assetsLn 16$458K
LiabilitiesLn 26$118K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$324K
Total revenueLn 12$324K
Assets in detailPt X, end of year
CashLn 1$316K
Cash and savings togetherLn 1–2$316K
Land, buildings, equipmentLn 10c$27K
Total assetsLn 16$458K
LiabilitiesLn 26$118K
Net assetsLn 32$340K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$238K$316K
Land, buildings, equipmentLn 10c$37K$27K
Total assetsLn 16$390K$458K
LiabilitiesLn 26$167K$118K
Net assetsLn 32$223K$340K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$350$350
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$3K$3K
OccupancyLn 16$2K$2K
TravelLn 17$22K$22K
Depreciation, depletion and amortizationLn 22$10K$9K$1K
InsuranceLn 23$13K$11K$1K
Other expenses (24a–d)Ln 24$143K$143K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$209K$205K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $257K$276K−$19K$320K 990 PDF
FY2023 Viewing $324K$209K$115K$340K 990 PDF
FY2022 $162K$91K$71K$223K 990 PDF
FY2021 $310K$207K$103K$228K 990 PDF
FY2020 $97K$102K−$4K$125K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $324,134 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $162,239$324,134
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $162,239$324,134
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $90,857$208,799
I-18 Total expensesPrior year $90,857$208,799
I-19 Revenue less expensesPrior year $71,382$115,335
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $324,134 across 3 lines filed
VIII-1f All other contributions, gifts and grants$324,134
VIII-1h Total contributions, gifts and grants$324,134
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$324,134
Part IX · Statement of functional expenses $208,799 across 10 lines filed
IX-11b Legal feesManagement $350$350
IX-11c Accounting feesManagement $1,640$1,640
IX-12 Advertising and promotionPrograms $10,746$10,746
IX-13 Office expensesPrograms $2,581$2,581
IX-16 OccupancyPrograms $2,427$2,427
IX-17 TravelPrograms $21,666$21,666
IX-22 Depreciation, depletion and amortizationPrograms $9,093 · Management $1,010$10,103
IX-23 InsurancePrograms $11,479 · Management $1,275$12,754
IX-24 Other expenses (24a–d)Programs $142,559$142,559
IX-24e All other expensesPrograms $3,973$3,973
IX-25 Total functional expensesPrograms $204,524 · Management $4,275 · Fundraising $0$208,799
Part X · Balance sheet $458,393 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $238,070$316,456
X-4 Accounts receivableStart of year $103,001$103,001
X-8 Inventories for sale or useStart of year $5,950$5,950
X-9 Prepaid expenses and deferred chargesStart of year $5,755$5,755
X-10c Land, buildings and equipment, netStart of year $37,335$27,231
X-16 Total assetsStart of year $390,111$458,393
X-17 Accounts payable and accrued expensesStart of year $167,392$117,933
X-26 Total liabilitiesStart of year $167,392$117,933
X-27 Net assets without donor restrictionsStart of year $222,719$340,460
X-32 Total net assets or fund balancesStart of year $222,719$340,460
X-33 Total liabilities and net assetsStart of year $390,111$458,393
Part XI · Reconciliation of net assets $340,460 net assets at year end
XI-1 Total revenue$324,134
XI-2 Total expenses$208,799
XI-3 Revenue less expenses$115,335
XI-4 Net assets at start of year$222,719
XI-8 Prior period adjustments$2,406
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$340,460

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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