Civic Intelligence

Living Water Foundation

EIN 20-5886638 • 501(c)3 • Spokane, WA

Profile

To assist in need individuals, families and church organizations.

8227 N Regal StSpokane, WA 99217

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

62nd percentile

9.0%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

29%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$73,627

Up $16,425 (+29%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$73,627

Up $16,425 (+29%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin62nd percentile

Revenue

Up

$183,400

Up $35,000 (+24%) from 2023

Expenses

Up

$166,975

Up $49,355 (+42%) from 2023

Net Income

Down

$16,425

Down $14,355 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0-$20KAssets 2011: $2,627Liabilities 2011: $0Net Assets 2011: $2,6272011Assets 2012: -$2,524Liabilities 2012: $02012Assets 2013: $3,050Liabilities 2013: $02013Assets 2014: $6,763Liabilities 2014: $02014Assets 2016: $19,374Liabilities 2016: $02016Assets 2017: $9,380Liabilities 2017: $02017Assets 2018: $5,813Liabilities 2018: $02018Assets 2019: $11,165Liabilities 2019: $02019Assets 2020: $13,219Liabilities 2020: $02020Assets 2021: $8,680Net Assets 2021: $8,6802021Assets 2022: $26,422Net Assets 2022: $26,4222022Assets 2023: $57,202Net Assets 2023: $57,2022023Assets 2024: $73,627Net Assets 2024: $73,6272024

Highlighted filing

2024

Assets$73,627
Liabilities-
Net Assets$73,627
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $61,781Expenses 2011: $62,071Net Income 2011: -$2902011Revenue 2012: $65,595Expenses 2012: $70,246Net Income 2012: -$4,6512012Revenue 2013: $60,500Expenses 2013: $54,925Net Income 2013: $5,5752013Revenue 2014: $51,302Expenses 2014: $47,588Net Income 2014: $3,7142014Revenue 2016: $115,175Expenses 2016: $97,005Net Income 2016: $18,1702016Revenue 2017: $77,766Expenses 2017: $87,520Net Income 2017: -$9,7542017Revenue 2018: $82,422Expenses 2018: $85,989Net Income 2018: -$3,5672018Revenue 2019: $111,541Expenses 2019: $106,189Net Income 2019: $5,3522019Revenue 2020: $161,075Expenses 2020: $159,021Net Income 2020: $2,0542020Revenue 2021: $147,240Expenses 2021: $151,779Net Income 2021: -$4,5392021Revenue 2022: $173,400Expenses 2022: $155,658Net Income 2022: $17,7422022Revenue 2023: $148,400Expenses 2023: $117,620Net Income 2023: $30,7802023Revenue 2024: $183,400Expenses 2024: $166,975Net Income 2024: $16,4252024

Highlighted filing

2024

Revenue$183,400
Expenses$166,975
Net Income$16,425
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,627
Liabilities
-
Net assets
$73,627
Revenue
$183,400
Expenses
$166,975
Net income
$16,425
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.74$1.83$1.67$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.57$1.48$1.18$0.31
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.26$1.73$1.56$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.09$0.09$1.47$1.52$0.05
2020Summary only. Only limited summary data is available for this year.$0.13$0.00$1.61$1.59$0.02
2019Summary only. Only limited summary data is available for this year.$0.11$0.00$1.12$1.06$0.05
2018Summary only. Only limited summary data is available for this year.$0.06$0.00$0.82$0.86$0.04
2017Summary only. Only limited summary data is available for this year.$0.09$0.00$0.78$0.88$0.10
2016Summary only. Only limited summary data is available for this year.$0.19$0.00$1.15$0.97$0.18
2014Summary only. Only limited summary data is available for this year.$0.07$0.00$0.51$0.48$0.04
2013Summary only. Only limited summary data is available for this year.$0.03$0.00$0.61$0.55$0.06
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.66$0.70$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.62$0.62$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$183,400
Mission and Program Overview

Mission

To assist in need individuals, families and church organizations.

Program Services

DescriptionGrantsExpenses
ASSISTED IN NEED INDIVIDUALS, FAMILIES AND PARA CHURCH ORGANIZATIONS$166,451$166,451
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL E FAIRBURNDirector-$0--
LISA FAIRBURNDirector-$0--
Filing and Contact Details

Filer

Filer Name
Living Water Foundation
EIN
20-5886638
Phone
5094873439
Address
8227 N REGAL ST, SPOKANE, WA 99217

Signing Officer

Name
Lisa Fairburn
Title
Director
Phone
5094873439
Signed
2025-11-17

Preparer

Firm
Debbie Maine CPA
Address
819 W 7TH AVE, SPOKANE, WA 99204
Preparer
Debbie Maine CPA
Phone
5092321051
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: spring of hope cash contribution: 20,000 name: young life cash contribution: 21,752 name: dream on 3 cash contribution: 10,000 name: northwest christian schools cash contribution: 6,700 name: christ kitchen cash contribution: 16,000 name: life center spokane cash contribution: 23,101 name: reclaim cash contribution: 5,097 name: st charles school cash contribution: 7,600”

Form 990-ez, Part I, Line 16

“EXPENSES 191 TOTAL 191”

Raw XML Appendix114 raw XML fields

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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LISA FAIRBURN
IRS990EZ/BooksInCareOfDetail/PhoneNum05094873439
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt022024 N PANORAMA RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLBERT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099005
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057202
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt073627
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0183400
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016425
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0333
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057202
IRS990EZ/Form990TotalAssetsGrp/EOYAmt073627
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0166451
IRS990EZ/GrossReceiptsAmt0183400
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057202
IRS990EZ/NetAssetsOrFundBalancesEOYAmt073627
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057202
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt073627
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL E FAIRBURN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LISA FAIRBURN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0191
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO ASSIST IN NEED INDIVIDUALS, FAMILIES AND CHURCH ORGANIZATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ASSISTED IN NEED INDIVIDUALS, FAMILIES AND PARA CHURCH ORGANIZATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0166451
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0166451
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0166975
IRS990EZ/TotalProgramServiceExpensesAmt0166451
IRS990EZ/TotalRevenueAmt0183400
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0183400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0148400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0173400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0147240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0158985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0811425
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0811425
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0183400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0148400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0173400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0147240
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0158985
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0811425
IRS990ScheduleA/TotalSupportAmt0811425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: SPRING OF HOPE CASH CONTRIBUTION: 20,000 NAME: YOUNG LIFE CASH CONTRIBUTION: 21,752 NAME: DREAM ON 3 CASH CONTRIBUTION: 10,000 NAME: NORTHWEST CHRISTIAN SCHOOLS CASH CONTRIBUTION: 6,700 NAME: CHRIST KITCHEN CASH CONTRIBUTION: 16,000 NAME: LIFE CENTER SPOKANE CASH CONTRIBUTION: 23,101 NAME: RECLAIM CASH CONTRIBUTION: 5,097 NAME: ST CHARLES SCHOOL CASH CONTRIBUTION: 7,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 191 TOTAL 191
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA FAIRBURN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05094873439
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0205886638
ReturnHeader/Filer/PhoneNum05094873439
ReturnHeader/Filer/USAddress/AddressLine1Txt08227 N REGAL ST
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099217
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBBIE MAINE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0819 W 7TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099204
ReturnHeader/PreparerPersonGrp/PhoneNum05092321051
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBBIE MAINE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T12:48:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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