Civic Intelligence

Sweet Water Foundation Inc

EIN 27-1391983 • 501(c)3 • Chicago, IL

Profile

Sweet Water Foundation cultivates safe, healthy, and inspiring spaces and places by offering a unique blend of design, carpentry, agroecology, and lifelong education that heals and nurtures people across cultures, geographies, and generations.

5749 S Perry AvenueChicago, IL 60621

www.sweetwaterfoundation.com

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

29th percentile

-4.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

5.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

9th percentile

-32%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$3,550,682

Down $23,087 (-0.6%) from 2023

Liabilities

Up

$38,782

Up $21,392 (+123%) from 2023

Net Assets

Down

$3,511,900

Down $44,479 (-1.3%) from 2023

Revenue

Down

$915,245

Down $219,799 (-19%) from 2023

Expenses

Up

$959,724

Up $172,426 (+22%) from 2023

Net Income

Down

-$44,479

Down $392,225 (-113%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $15,608Net Assets 2011: $15,6082011Assets 2019: $1,152,003Liabilities 2019: $3,208Net Assets 2019: $1,148,7952019Assets 2020: $1,063,869Liabilities 2020: $6,432Net Assets 2020: $1,057,4372020Assets 2021: $1,922,109Liabilities 2021: $7,672Net Assets 2021: $1,914,4372021Assets 2022: $3,219,298Liabilities 2022: $10,665Net Assets 2022: $3,208,6332022Assets 2023: $3,573,769Liabilities 2023: $17,390Net Assets 2023: $3,556,3792023Assets 2024: $3,550,682Liabilities 2024: $38,782Net Assets 2024: $3,511,9002024

Highlighted filing

2024

Assets$3,550,682
Liabilities$38,782
Net Assets$3,511,900

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $39,218Expenses 2011: $28,495Net Income 2011: $10,7232011Revenue 2019: $1,458,170Expenses 2019: $530,583Net Income 2019: $927,5872019Revenue 2020: $485,378Expenses 2020: $576,736Net Income 2020: -$91,3582020Revenue 2021: $1,445,057Expenses 2021: $588,057Net Income 2021: $857,0002021Revenue 2022: $1,994,222Expenses 2022: $700,026Net Income 2022: $1,294,1962022Revenue 2023: $1,135,044Expenses 2023: $787,298Net Income 2023: $347,7462023Revenue 2024: $915,245Expenses 2024: $959,724Net Income 2024: -$44,4792024

Highlighted filing

2024

Revenue$915,245
Expenses$959,724
Net Income-$44,479

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.1
Gross Receipts
$915,245
Mission and Program Overview

Mission

To educate resilient communities through sustainable food practices.

Sweet Water Foundation cultivates safe, healthy, and inspiring spaces and places by offering a unique blend of design, carpentry, agroecology, and lifelong education that heals and nurtures people across cultures, geographies, and generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,146,159$2,587,292▲ $441,133
Land, Buildings, and Equipment, Net$509,654$876,208▲ $366,554
Pledges and Grants Receivable-$49,814-
Accounts Receivable$906,786$25,000▼ $881,786
Prepaid Expenses and Deferred Charges$11,170$12,368▲ $1,198
Total Assets$3,573,769$3,550,682▼ $23,087
Liabilities
Accounts Payable and Accrued Expenses$17,390$38,782▲ $21,392
Total Liabilities$17,390$38,782▲ $21,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,518,016$3,159,150▲ $641,134
Net Assets With Donor Restrictions$1,038,363$352,750▼ $685,613
Total Net Assets Fund Balance$3,556,379$3,511,900▼ $44,479
Total Liabilities and Net Assets / Fund Balance$3,573,769$3,550,682▼ $23,087

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$652,589$219,777$872,366
Land$221,922-$221,922
Equipment$1,697$23,687$25,384
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emmanuel PrattExecutive DirectorFT$50,231$50,231

Board Members and Trustees

NameTitle
Kenneth FullerPresident
Angela FordBoard Member
Dr Derise TolliverBoard Member
James GodsilBoard Member
Stephen HaymesBoard Member
Candis CastilloSecretary
Todd LeechTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$885,657
Program Service Revenue
$28,264
Investment Income
$0
Other Revenue
$1,324
All Other Contributions
$835,843
Change in Net Assets
$-44,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$915,245
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$915,245
Total Revenue per Form 990
$915,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$608,369
Other Expenses$292,850
Grants and Similar Amounts Paid$58,505
Total Fundraising Expense$47,942
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,880$78,009$32,232$383,121
Current Officers, Directors, Trustees, and Key Employees$129,165$821$245$130,231
Fees for Services Other$96,033$3,349-$99,382
Grants to Domestic Individuals$58,505--$58,505
Other Employee Benefits$44,452$8,716$3,591$56,759
Depreciation Depletion$35,433$6,948$2,862$45,243
Payroll Taxes$29,963$5,875$2,420$38,258
Insurance$14,529$2,849$1,174$18,552
Occupancy$13,348$2,617$1,078$17,043
Fees for Services Accounting-$15,453-$15,453
Information Technology$10,380$2,035$839$13,254
Travel$11,176--$11,176
Other Expenses$18,673$194$1,508$194
Office Expenses$55$11$4$70
Total Functional Expenses$775,893$135,889$47,942$959,724

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$959,724
Total Expenses per Audited Statements$959,724
Total Expenses per Form 990$959,724
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

The Executive Director is married to the COO.

Form 990, Part VI, Section B, line 11B

The 990 is shared via email with leadership and board officers prior to submitting to IRS.

Form 990, Part VI, Section B, line 12C

The Foundation has a written conflict of interest statement on file. The Foundation collects written statements from board members to certify/complete a Conflict of Interest statement annually. However, the Foundation also monitors for any potential conflict of interest activity throughout the year via its standard accounting/financial policies and procedures.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Sweet Water Foundation Inc
EIN
27-1391983
Phone
3125083982
Address
5749 S Perry Avenue, Chicago, IL 60621

Signing Officer

Name
Emmanuel Pratt
Title
Executive Director
Phone
3125083982
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Fuller
Formed
2009
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
17

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S Western Avenue, Chicago, IL 60643
Preparer
Mel Padillo
Phone
7737794720
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Payroll Processing: Program service expenses 0. Management and general expenses 3,349. Fundraising expenses 0. Total expenses 3,349. Contract Services: Program service expenses 96,033. Management and general expenses 0. Fundraising expenses 0. Total expenses 96,033.

Form 990, Part XII, line 2C:

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

FIN 48 Note from Audit Report The Organization is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. Management believes that it did not engage in any unrelated business activities; thus, no provision for income tax has been provided for the financial statements. The Organization's Form 990, Return of Organization Exempt from Income Tax, are subject to examination by the IRS, generally for three years after they were filed. The Organization has adopted the requirements for accounting for uncertain tax positions and management has determined that the Organization was not required to record a liability related to uncertain tax positions as of December 31, 2024.

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IRS990/PYSalariesCompEmpBnftPaidAmt0437564
IRS990/PYTotalExpensesAmt0787298
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01135044
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-44479
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt029588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0885657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01118394
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01962684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01419128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0465188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05851051
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0111938
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01324
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0729
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09904
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011957
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.46000
IRS990ScheduleA/PublicSupportPY170Pct00.67630
IRS990ScheduleA/PublicSupportTotal170Amt02696871
IRS990ScheduleA/SubstantialContributorsTotAmt03154180
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0885657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01118394
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01962684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01419128
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0465188
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05851051
IRS990ScheduleA/TotalSupportAmt05863008
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0652589
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0219777
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0872366
IRS990ScheduleD/EquipmentGrp/BookValueAmt01697
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023687
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025384
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0959724
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0221922
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0221922
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0915245
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 Note from Audit Report The Organization is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. Management believes that it did not engage in any unrelated business activities; thus, no provision for income tax has been provided for the financial statements. The Organization's Form 990, Return of Organization Exempt from Income Tax, are subject to examination by the IRS, generally for three years after they were filed. The Organization has adopted the requirements for accounting for uncertain tax positions and management has determined that the Organization was not required to record a liability related to uncertain tax positions as of December 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0876208
IRS990ScheduleD/TotalExpensesPerForm990Amt0959724
IRS990ScheduleD/TotalRevenuePerForm990Amt0915245
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0915245
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0959724
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt058505
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Student Assistance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director is married to the COO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is shared via email with leadership and board officers prior to submitting to IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Foundation has a written conflict of interest statement on file. The Foundation collects written statements from board members to certify/complete a Conflict of Interest statement annually. However, the Foundation also monitors for any potential conflict of interest activity throughout the year via its standard accounting/financial policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll Processing: Program service expenses 0. Management and general expenses 3,349. Fundraising expenses 0. Total expenses 3,349. Contract Services: Program service expenses 96,033. Management and general expenses 0. Fundraising expenses 0. Total expenses 96,033.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03573769
IRS990/TotalAssetsEOYAmt03550682
IRS990/TotalAssetsGrp/BOYAmt03573769
IRS990/TotalAssetsGrp/EOYAmt03550682
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0885657
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047942
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135889
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0775893
IRS990/TotalFunctionalExpensesGrp/TotalAmt0959724
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017390
IRS990/TotalLiabilitiesEOYAmt038782
IRS990/TotalLiabilitiesGrp/BOYAmt017390
IRS990/TotalLiabilitiesGrp/EOYAmt038782
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03556379
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03511900
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0775893
IRS990/TotalProgramServiceRevenueAmt028264
IRS990/TotalReportableCompFromOrgAmt050231
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029588
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0915245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03573769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03550682
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011176
IRS990/TravelGrp/TotalAmt011176
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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