Civic Intelligence

Water from Rock Ministries Inc.

EIN 26-3712256 • 501(c)3 • Scottsdale, AZ

Pub. 78 Eligible

Profile

ThepurposeofWaterfromRockMinistriesistoinvitethecommunityofBelieversinJesusChristintogreaterintimacyandrelationshipwiththeLordthroughSpiritualProclamation,SpiritualDisciplineandSpiritualKnowledge.ThisisdonebyprovidingSpiritualInformationtoindividuals,familiesandgroupsthroughthespokenword,internetmessages,thewrittenwordanddiscussiongroups.

8171 E Del Joya DriveScottsdale, AZ 85258-2341

www.waterfromrock.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

48th percentile

0.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$72,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 49.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

4.2%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$20,354

Up $817 (+4.2%) from 2024

Liabilities

Down

$2,018

Down $9 (-0.4%) from 2024

Net Assets

Up

$18,336

Up $826 (+4.7%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin48th percentile

Revenue

Up

$145,573

Up $26,567 (+22%) from 2024

Expenses

Up

$144,747

Up $23,061 (+19%) from 2024

Net Income

Up

$826

Up $3,506 (+131%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$60K$40K$20K$0Assets 2021: $56,181Liabilities 2021: $21,057Net Assets 2021: $35,1242021Assets 2022: $38,723Liabilities 2022: $2,058Net Assets 2022: $36,6652022Assets 2023: $22,234Liabilities 2023: $2,044Net Assets 2023: $20,1902023Assets 2024: $19,537Liabilities 2024: $2,027Net Assets 2024: $17,5102024Assets 2025: $20,354Liabilities 2025: $2,018Net Assets 2025: $18,3362025

Highlighted filing

2025

Assets$20,354
Liabilities$2,018
Net Assets$18,336
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

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

$200K$100K$0-$100KRevenue 2021: $187,741Expenses 2021: $177,253Net Income 2021: $10,4882021Revenue 2022: $188,963Expenses 2022: $187,422Net Income 2022: $1,5412022Revenue 2023: $163,842Expenses 2023: $180,317Net Income 2023: -$16,4752023Revenue 2024: $119,006Expenses 2024: $121,686Net Income 2024: -$2,6802024Revenue 2025: $145,573Expenses 2025: $144,747Net Income 2025: $8262025

Highlighted filing

2025

Revenue$145,573
Expenses$144,747
Net Income$826
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,354
Liabilities
$2,018
Net assets
$18,336
Revenue
$145,573
Expenses
$144,747
Net income
$826
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$1.46$1.45$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$1.19$1.22$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$1.64$1.80$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$1.89$1.87$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.21$0.35$1.88$1.77$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 3, 2026
Return Version
2025v4.0
Gross Receipts
$145,573
Mission and Program Overview

Mission

BIBLICAL TEACHING

Program Services

DescriptionGrantsExpenses
PUBLISH & DISTRIBUTE CHRISTIAN DEVOTIONALS. IN 2025 2000 BOOKS WERE PUBLISHED AND DISTRIBUTED.-$134,052
WEEKLY BIBLICAL STUDIES CLASSES WERE ATTENDED BY APPROX 1000 INDIVIDUALS DURING THE YEAR-$0
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM SMITHPresidentFT$72,000-$72,000
RITA SMITHSecretaryFT$15,000-$15,000
GARY BENDERDirector-$0--
ARTHUR BROOKSDirector-$0--
TODD BROWNDirector-$0--
ELAINE POPEDirector-$0--
BIRGITTE SANTAELLADirector-$0--
DEBRA STONETreasurerPT$0--
GERALD THOMASDirector & Asst Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Water From Rock Ministries Inc
EIN
26-3712256
In Care Of
% DEBRA STONE
Phone
4809983338
Address
8171 E DEL JOYA DRIVE, SCOTTSDALE, AZ 85258-2341

Signing Officer

Name
Debra Stone
Title
Treasurer
Phone
4802476340
Signed
2026-02-03
Discuss with paid preparer
Yes

Preparer

Firm
Marsha Brooks CPA PC
Address
7127 E Sahuaro Dr Suite 106, Scottsdale, AZ 85254
Preparer
Marsha Brooks
Phone
4809915850
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountINTERNET & COMPUTER 1,532OFFICE SUPPLIES 952BANK CHARGES 25EDUCATION 13,000MEETINGS 353”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAX LIABILITIES 2,027 2,018”

Raw XML Appendix181 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.

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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt0106573
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IRS990EZ/TypeOfOrganizationCorpInd0X
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ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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