Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
EIN 16-1560903 • 501(c)3 • Watertown, NY
Profile
Provide Bucket Drip Irrigation Kits and training materials for small scale vegetable gardening to agricultural charities working primarily in developing countries with long dry seasons. Also hosts a community vegetable garden for the benefit of Watertown NY Urban Mission clients.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$228,007
Down $12,952 (-5.4%) from 2023
Liabilities
Down$567
Down $28 (-4.7%) from 2023
Net Assets
Down$227,440
Down $12,924 (-5.4%) from 2023
Revenue
Down$59,250
Down $14,022 (-19%) from 2023
Expenses
Up$72,174
Up $7,809 (+12%) from 2023
Net Income
Down-$12,924
Down $21,831 (-245%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide self-help in growing vegetables to people in third world countries.
Provide Bucket Drip Irrigation Kits and training materials for small scale vegetable gardening to agricultural charities working primarily in developing countries with long dry seasons.
| Description | Grants | Expenses |
|---|---|---|
| Assemble and distribute gravity fed drip irrigation systems, offer training materials, and technical assistance to agricultural groups working with marginalized peoples, primarily households, orphanages, and community gardens in developing countries where there is little rainfall. All the drip irrigation kits are assembled by many volunteers giving hundreds of hours. | $21,180 | $57,660 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephen Clark | President | PT | $0 | - | - |
| David Chester | Vice President | - | $0 | - | - |
| Mary Westcott | Secretary-Treasurer | PT | $0 | - | - |
| Robert Kratzat | Director | - | $0 | - | - |
| David Nystedt | Director | - | $0 | - | - |
| Paul Robar | Director | - | $0 | - | - |
“Grants for Bucket Drip Irrigation Kits and fruit trees to partner US charities”
“Line 16 Other: Office supplies $4518; Phone $1690; Depreciation $1744; Computer and Internet $1318; Payroll Service $809; Misc. $1668”
“Inventory of Bucket Drip Irrigation Kits and related supplies”
“Accounts Payable”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Mary Westcott |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7173556655 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 364 N Colorado Avenue |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Watertown |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 13601 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 112025 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 132533 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 43660 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 38662 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12924 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 70 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 240959 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 228007 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 21180 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 15489 |
| IRS990EZ/GrossReceiptsAmt | 0 | 97912 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 54151 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 101 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 34276 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 32533 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 240364 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 227440 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 240364 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 227440 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13991 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 6 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Stephen Clark |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | David Chester |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Mary Westcott |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Robert Kratzat |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | David Nystedt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Paul Robar |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary-Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 94658 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 62941 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11747 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Provide Bucket Drip Irrigation Kits and training materials for small scale vegetable gardening to agricultural charities working primarily in developing countries with long dry seasons. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1220 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Assemble and distribute gravity fed drip irrigation systems, offer training materials, and technical assistance to agricultural groups working with marginalized peoples, primarily households, orphanages, and community gardens in developing countries where there is little rainfall. All the drip irrigation kits are assembled by many volunteers giving hundreds of hours. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 21180 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 57660 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 23966 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 595 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 567 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 72174 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 57660 |
| IRS990EZ/TotalRevenueAmt | 0 | 59250 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | chapinlivingwaters.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 43660 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 58018 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51235 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50828 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51960 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 255701 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 101 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 114 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8027 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12017 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 20337 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 54151 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.92633 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.78686 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 255701 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 43660 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 58018 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51235 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50828 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51960 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 255701 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 276038 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Grants for Bucket Drip Irrigation Kits and fruit trees to partner US charities |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Line 16 Other: Office supplies $4518; Phone $1690; Depreciation $1744; Computer and Internet $1318; Payroll Service $809; Misc. $1668 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Inventory of Bucket Drip Irrigation Kits and related supplies |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Accounts Payable |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Mary Westcott |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7173556655 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CHAPIN LIVING WATERS FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHAP |
| ReturnHeader/Filer/EIN | 0 | 161560903 |
| ReturnHeader/Filer/PhoneNum | 0 | 3157880891 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 364 N Colorado Avenue |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Watertown |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 13601 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-05-10T22:59:43-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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