Civic Intelligence

Living Waters Ministries Inc.

EIN 23-7156726 • 501(c)3 • Delevan, NY

Pub. 78 EligibleNTEE N20Z

Profile

Operate youth camps under the entities religious principles.

10451 Ashcraft RoadDelevan, NY 14042

www.circlecranch.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.04x

Higher debt load relative to assets than 81% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.04x

Higher debt load relative to revenue than 83% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2024

Net Margin

16th percentile

-14%

Higher net margin than 16% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$45,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

NTEE N • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-7.8%

Faster asset growth than 32% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$396,804

Down $33,530 (-7.8%) from 2023

Liabilities

Up

$16,245

Up $14,129 (+668%) from 2023

Net Assets

Down

$380,559

Down $47,659 (-11%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin16th percentile

Revenue

Up

$389,184

Up $99,121 (+34%) from 2023

Expenses

Up

$443,152

Up $12,904 (+3.0%) from 2023

Net Income

Up

-$53,968

Up $86,217 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$800K$600K$400K$200K$0Assets 2011: $553,025Liabilities 2011: $159Net Assets 2011: $552,8662011Assets 2012: $641,299Liabilities 2012: $0Net Assets 2012: $641,2992012Assets 2014: $573,089Liabilities 2014: $160Net Assets 2014: $572,9292014Assets 2015: $578,764Liabilities 2015: $171Net Assets 2015: $578,5932015Assets 2016: $493,247Liabilities 2016: $2,782Net Assets 2016: $490,4652016Assets 2017: $502,271Liabilities 2017: $112Net Assets 2017: $502,1592017Assets 2018: $502,362Liabilities 2018: $77Net Assets 2018: $502,2852018Assets 2019: $632,954Liabilities 2019: $44Net Assets 2019: $632,9102019Assets 2020: $643,586Liabilities 2020: $26Net Assets 2020: $643,5602020Assets 2021: $543,571Liabilities 2021: $1,214Net Assets 2021: $542,3572021Assets 2022: $569,068Liabilities 2022: $2,166Net Assets 2022: $566,9022022Assets 2023: $430,334Liabilities 2023: $2,116Net Assets 2023: $428,2182023Assets 2024: $396,804Liabilities 2024: $16,245Net Assets 2024: $380,5592024

Highlighted filing

2024

Assets$396,804
Liabilities$16,245
Net Assets$380,559
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $675,2662011Expenses 2012: $654,9072012Revenue 2014: $603,133Expenses 2014: $684,648Net Income 2014: -$81,5152014Revenue 2015: $741,013Expenses 2015: $735,349Net Income 2015: $5,6642015Revenue 2016: $634,891Expenses 2016: $723,019Net Income 2016: -$88,1282016Revenue 2017: $706,501Expenses 2017: $682,210Net Income 2017: $24,2912017Revenue 2018: $843,594Expenses 2018: $839,763Net Income 2018: $3,8312018Revenue 2019: $931,336Expenses 2019: $806,764Net Income 2019: $124,5722019Revenue 2020: $489,905Expenses 2020: $500,556Net Income 2020: -$10,6512020Revenue 2021: $353,647Expenses 2021: $447,200Net Income 2021: -$93,5532021Revenue 2022: $434,195Expenses 2022: $414,222Net Income 2022: $19,9732022Revenue 2023: $290,063Expenses 2023: $430,248Net Income 2023: -$140,1852023Revenue 2024: $389,184Expenses 2024: $443,152Net Income 2024: -$53,9682024

Highlighted filing

2024

Revenue$389,184
Expenses$443,152
Net Income-$53,968
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$396,804
Liabilities
$16,245
Net assets
$380,559
Revenue
$389,184
Expenses
$443,152
Net income
-$53,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.16$3.81$3.89$4.43$0.54
2023Detailed filing. Detailed filing data is available for this year.$4.30$0.02$4.28$2.90$4.30$1.40
2022Detailed filing. Detailed filing data is available for this year.$5.69$0.02$5.67$4.34$4.14$0.20
2021Detailed filing. Detailed filing data is available for this year.$5.44$0.01$5.42$3.54$4.47$0.94
2020Detailed filing. Detailed filing data is available for this year.$6.44$0.00$6.44$4.90$5.01$0.11
2019Detailed filing. Detailed filing data is available for this year.$6.33$0.00$6.33$9.31$8.07$1.25
2018Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$8.44$8.40$0.04
2017Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$7.07$6.82$0.24
2016Detailed filing. Detailed filing data is available for this year.$4.93$0.03$4.90$6.35$7.23$0.88
2015Detailed filing. Detailed filing data is available for this year.$5.79$0.00$5.79$7.41$7.35$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$6.03$6.85$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.41$0.00$6.41$6.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$0.00$5.53$6.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$399,720
Mission and Program Overview

Mission

Operate youth camps under the entities religious principles.

To operate youth camps under the entities' religious principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$278,979$251,654▼ $27,325
Cash and Non-Interest-Bearing Accounts$42,788$40,767▼ $2,021
Inventories for Sale or Use$19,767$19,000▼ $767
Investments in Publicly Traded Securities$15,236$8,228▼ $7,008
Loans From Officers Directors-$8,000-
Prepaid Expenses and Deferred Charges$3,913$3,829▼ $84
Savings and Temporary Cash Investments$10,151$1,151▼ $9,000
Total Assets$430,334$396,804▼ $33,530
Other Assets Total$59,500$72,175▲ $12,675
Liabilities
Accounts Payable and Accrued Expenses$2,116$8,245▲ $6,129
Total Liabilities$2,116$16,245▲ $14,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$428,218$380,559▼ $47,659
Total Net Assets Fund Balance$428,218$380,559▼ $47,659
Total Liabilities and Net Assets / Fund Balance$430,334$396,804▼ $33,530

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$234,124$1,729,277$1,963,401
Land$17,530-$17,530
Other Assets Org$72,175--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Wayne AarumPresidentFT$45,000$45,000
Joshua AarumSecretaryFT$33,000$33,000
Julie AarumDirector-$5,000$5,000
Chloe AarumDirector-$4,000$4,000

Board Members and Trustees

NameTitle
Connie AarumDirector
Michelle McclungDirector
Nancy DekalbDirector
Wesley AarumCEO/ Vice Pr
Daryl DekalbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$256,773
Program Service Revenue
$112,690
Investment Income
$14,345
Other Revenue
$5,376
All Other Contributions
$256,773
Change in Net Assets
$-53,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,237
Salaries, Compensation, and Employee Benefits$182,715
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,000$29,000-$87,000
Insurance$61,969$6,885-$68,854
Occupancy$54,168$6,018-$60,186
Other Employee Benefits$35,936$10,907-$46,843
Other Salaries and Wages$37,550--$37,550
Depreciation Depletion$27,326--$27,326
Payroll Taxes$8,686$2,636-$11,322
Advertising$10,600--$10,600
Other Expenses$7,108$790-$7,898
Fees for Services Accounting-$4,435-$4,435
Fees for Services Other-$3,113-$3,113
All Other Expenses$2,167$655-$2,822
Office Expenses$998$234-$1,232
Grants to Domestic Orgs$1,200--$1,200
Total Functional Expenses$378,479$64,673$0$443,152
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$8,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Wayne aarum julie aarum president director husband/ wife wesley aarum connie aarum vp director husband/ wife joshua aarum chloe aarum secretary director husband/ wife daryl dekalb nancy dekalb treasurer director husband/ wife wayne aarum wesley aarum president vp siblings wayne aarum joshua aarum president secretary father/son julie aarum joshua aarum director secretary mother/son”

Form 990, Page 6, Part VI, Line 11B

“Review of the 990 is performed by the board of directors after it is prepared by an independent accountant.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Living Waters Ministries Inc
EIN
23-7156726
Phone
7164923687
Address
10451 ASHCRAFT ROAD, DELEVAN, NY 14042

Signing Officer

Name
Wayne Aarum
Title
President
Phone
7164923687
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Aarum
Formed
1990
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
3
Employees
49
Volunteers
30

Preparer

Firm
Johnson Mackowiak & Associates Llp
Address
70 E MAIN ST, FREDONIA, NY 14063-1816
Preparer
Julie L Jagoda-booth CPA
Phone
7166724770
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IRS990/OtherExpensesGrp/ProgramServicesAmt37108
IRS990/OtherExpensesGrp/TotalAmt040777
IRS990/OtherExpensesGrp/TotalAmt120735
IRS990/OtherExpensesGrp/TotalAmt211259
IRS990/OtherExpensesGrp/TotalAmt37898
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05230
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05230
IRS990/OtherRevenueTotalAmt05230
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037550
IRS990/OtherSalariesAndWagesGrp/TotalAmt037550
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02636
IRS990/PayrollTaxesGrp/ProgramServicesAmt08686
IRS990/PayrollTaxesGrp/TotalAmt011322
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03913
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03829
IRS990/PrincipalOfficerNm0WAYNE AARUM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMPS & RETREATS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0112690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0112690
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0191949
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01200
IRS990/PYInvestmentIncomeAmt0262
IRS990/PYOtherExpensesAmt0246369
IRS990/PYOtherRevenueAmt06358
IRS990/PYProgramServiceRevenueAmt091494
IRS990/PYRevenuesLessExpensesAmt0-140185
IRS990/PYSalariesCompEmpBnftPaidAmt0182679
IRS990/PYTotalExpensesAmt0430248
IRS990/PYTotalRevenueAmt0290063
IRS990/ReconcilationRevenueExpnssAmt0-53968
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010151
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0256773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0191949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0170935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0341845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0387595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01349097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0203
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0128602
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60780
IRS990ScheduleA/PublicSupportTotal170Amt0820099
IRS990ScheduleA/SubstantialContributorsTotAmt0528998
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0256773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0191949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0170935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0341845
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0387595
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01349097
IRS990ScheduleA/TotalSupportAmt01349300
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt017530
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017530
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt072175
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SILVER
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0234124
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01729277
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01963401
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0251654
IRS990ScheduleD/TotalBookValueOtherAssetsAmt072175
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt08000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt012000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LOAN FROM BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt08000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WAYNE AARUM JULIE AARUM PRESIDENT DIRECTOR HUSBAND/ WIFE WESLEY AARUM CONNIE AARUM VP DIRECTOR HUSBAND/ WIFE JOSHUA AARUM CHLOE AARUM SECRETARY DIRECTOR HUSBAND/ WIFE DARYL DEKALB NANCY DEKALB TREASURER DIRECTOR HUSBAND/ WIFE WAYNE AARUM WESLEY AARUM PRESIDENT VP SIBLINGS WAYNE AARUM JOSHUA AARUM PRESIDENT SECRETARY FATHER/SON JULIE AARUM JOSHUA AARUM DIRECTOR SECRETARY MOTHER/SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW OF THE 990 IS PERFORMED BY THE BOARD OF DIRECTORS AFTER IT IS PREPARED BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0430334
IRS990/TotalAssetsEOYAmt0396804
IRS990/TotalAssetsGrp/BOYAmt0430334
IRS990/TotalAssetsGrp/EOYAmt0396804
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0256773
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378479
IRS990/TotalFunctionalExpensesGrp/TotalAmt0443152
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02116
IRS990/TotalLiabilitiesEOYAmt016245
IRS990/TotalLiabilitiesGrp/BOYAmt02116
IRS990/TotalLiabilitiesGrp/EOYAmt016245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0428218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380559
IRS990/TotalProgramServiceExpensesAmt0378479
IRS990/TotalProgramServiceRevenueAmt0112690
IRS990/TotalReportableCompFromOrgAmt087000
IRS990/TotalRevenueGrp/ExclusionAmt014345
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0118066
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389184
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0430334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0396804
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010451 ASHCRAFT ROAD
IRS990/USAddress/CityNm0DELEVAN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014042
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CIRCLECRANCH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE AARUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07164923687
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATERS MINISTRIES INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0237156726
ReturnHeader/Filer/PhoneNum07164923687
ReturnHeader/Filer/USAddress/AddressLine1Txt010451 ASHCRAFT ROAD
ReturnHeader/Filer/USAddress/CityNm0DELEVAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014042
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161185742

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