Civic Intelligence

Living Waters Counseling Inc

EIN 47-0891204 • 501(c)3 • Headland, AL

Profile

Living water counseling, inc. Provides professional therapeutic counseling services through a variety of methods, ie. Individual therapy, group, couples, or family founded on christian precepts. This organization follows the model of the community-based comprehensive counseling center; this model incorporates direct client and community services and indirect client and community services. Futher, these services are charitable and lessen the burden of government in the care and well being of citizens. This organization also promotes elimination of prejudice and discrimination within communities through its community outreach preventative programs. Living waters counseling also combats juvenile delinquency, works toward the prevention of creulty to children, and advocates against the deterioration of communities through its supportive community mental health services.

2130 County Road 125Headland, AL 36345

www.lwcounseling.net

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

44th percentile

0.8%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-3.9%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$622,768

Up $5,239 (+0.8%) from 2023

Liabilities

Down

$44

Down $25 (-36%) from 2023

Net Assets

Up

$622,724

Up $5,264 (+0.9%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin44th percentile

Revenue

Down

$332,686

Down $13,407 (-3.9%) from 2023

Expenses

Down

$327,422

Down $542,495 (-62%) from 2023

Net Income

Up

$5,264

Up $529,088 (+101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $513,558Liabilities 2011: $161,845Net Assets 2011: $351,7132011Assets 2012: $999,794Liabilities 2012: $151,726Net Assets 2012: $848,0682012Assets 2013: $1,019,433Liabilities 2013: $141,072Net Assets 2013: $878,3612013Assets 2014: $1,050,599Liabilities 2014: $130,383Net Assets 2014: $920,2162014Assets 2015: $1,108,693Liabilities 2015: $118,242Net Assets 2015: $990,4512015Assets 2016: $1,363,311Liabilities 2016: $91,975Net Assets 2016: $1,271,3362016Assets 2017: $1,353,365Liabilities 2017: $65,693Net Assets 2017: $1,287,6722017Assets 2018: $1,247,367Liabilities 2018: $54,010Net Assets 2018: $1,193,3572018Assets 2019: $1,246,076Liabilities 2019: $41,690Net Assets 2019: $1,204,3862019Assets 2020: $1,248,368Liabilities 2020: $31,382Net Assets 2020: $1,216,9862020Assets 2021: $1,197,288Liabilities 2021: $17,024Net Assets 2021: $1,180,2642021Assets 2022: $1,141,396Liabilities 2022: $112Net Assets 2022: $1,141,2842022Assets 2023: $617,529Liabilities 2023: $69Net Assets 2023: $617,4602023Assets 2024: $622,768Liabilities 2024: $44Net Assets 2024: $622,7242024

Highlighted filing

2024

Assets$622,768
Liabilities$44
Net Assets$622,724
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $77,9882011Revenue 2012: $749,157Expenses 2012: $252,803Net Income 2012: $496,3542012Revenue 2013: $333,746Expenses 2013: $303,453Net Income 2013: $30,2932013Revenue 2014: $378,515Expenses 2014: $336,662Net Income 2014: $41,8532014Revenue 2015: $480,736Expenses 2015: $410,501Net Income 2015: $70,2352015Revenue 2016: $705,761Expenses 2016: $424,876Net Income 2016: $280,8852016Revenue 2017: $471,773Expenses 2017: $455,437Net Income 2017: $16,3362017Revenue 2018: $578,096Expenses 2018: $672,411Net Income 2018: -$94,3152018Revenue 2019: $643,583Expenses 2019: $632,554Net Income 2019: $11,0292019Revenue 2020: $580,473Expenses 2020: $567,873Net Income 2020: $12,6002020Revenue 2021: $535,048Expenses 2021: $571,765Net Income 2021: -$36,7172021Revenue 2022: $418,067Expenses 2022: $457,047Net Income 2022: -$38,9802022Revenue 2023: $346,093Expenses 2023: $869,917Net Income 2023: -$523,8242023Revenue 2024: $332,686Expenses 2024: $327,422Net Income 2024: $5,2642024

Highlighted filing

2024

Revenue$332,686
Expenses$327,422
Net Income$5,264
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$622,768
Liabilities
$44
Net assets
$622,724
Revenue
$332,686
Expenses
$327,422
Net income
$5,264
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.33$0.33$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.35$0.87$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.42$0.46$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.18$0.54$0.57$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$0.58$0.57$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.20$0.64$0.63$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.05$1.19$0.58$0.67$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.07$1.29$0.47$0.46$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.09$1.27$0.71$0.42$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.12$0.99$0.48$0.41$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.13$0.92$0.38$0.34$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.14$0.88$0.33$0.30$0.03
2012Summary only. Only limited summary data is available for this year.$1.00$0.15$0.85$0.75$0.25$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.16$0.35$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.0
Gross Receipts
$332,686
Mission and Program Overview

Mission

Living water counseling, inc. Provides professional therapeutic counseling services through a variety of methods, ie. Individual therapy, group, couples, or family founded on christian precepts. This organization follows the model of the community-based comprehensive counseling center; this model incorporates direct client and community services and indirect client and community services. Futher, these services are charitable and lessen the burden of government in the care and well being of citizens. This organization also promotes elimination of prejudice and discrimination within communities through its community outreach preventative programs. Living waters counseling also combats juvenile delinquency, works toward the prevention of creulty to children, and advocates against the deterioration of communities through its supportive community mental health services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$585,430$563,539▼ $21,891
Cash and Non-Interest-Bearing Accounts$19,978$39,226▲ $19,248
Investments in Publicly Traded Securities$12,057$19,853▲ $7,796
Accounts Receivable$-86--
Total Assets$617,529$622,768▲ $5,239
Other Assets Total$150$150→ $0
Liabilities
Accounts Payable and Accrued Expenses$69$44▼ $25
Total Liabilities$69$44▼ $25
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$617,460$622,724▲ $5,264
Total Net Assets Fund Balance$617,460$622,724▲ $5,264
Total Liabilities and Net Assets / Fund Balance$617,529$622,768▲ $5,239

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$59,317-$59,317
Land$9,296-$9,296
Other Land Buildings$-315,815$321,815$6,000
Buildings$810,741--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
George Mayer JrChief Oper O
Dr Virginia T MayerCo-exec Dire
Sylvia ShepherdCo-exec Dire
Deborah GambleSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$323,975
Program Service Revenue
$0
Investment Income
$8,711
Other Revenue
$0
All Other Contributions
$323,975
Change in Net Assets
$5,264

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$159,531
Total Noncash Contributions1$159,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$332,686
Total Revenue per Audited Statements
$332,686
Total Revenue per Form 990
$332,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,727
Salaries, Compensation, and Employee Benefits$11,695
Total Fundraising Expense$3,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$42,570$8,943$1,473$52,986
Depreciation Depletion$19,702$2,189-$21,891
Occupancy$17,476$2,056$1,028$20,560
Other Expenses$15,110$839$839$16,788
Other Salaries and Wages$10,525$585$585$11,695
Conferences and Meetings$483--$483
Total Functional Expenses$308,885$14,612$3,925$327,422

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$327,422
Total Expenses per Audited Statements$327,422
Total Expenses per Form 990$327,422
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
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
Yes
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

“George mayer, jr. Dr. Virginia t. Mayer ceo exec. Dir. Married”

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

“A public accounting firm prepares the form 990 for the organization. The governing body reviews and mails the return.”

Form 990, Page 6, Part VI, Line 19

“The organization supplies its governing documents and financial statements to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Living Waters Counseling Inc
EIN
47-0891204
Phone
3346935576
Address
2130 COUNTY ROAD 125, HEADLAND, AL 36345

Signing Officer

Name
Dr Virginia T Mayer
Title
Co-exec Director
Phone
3346933380
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Virginia T Mayer
Formed
2002
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
15

Preparer

Firm
Ferguson Sizemore & Associates
Address
1467 HONEYSUCKLE RD, DOTHAN, AL 36305-1912
Preparer
Mark L Smith
Phone
3347921180
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Living water counseling, inc. Provides professional therapeutic counseling services through a variety of methods, ie. Individual therapy, group, couples, or family founded on christian precepts. This organization follows the model of the community-based comprehensive counseling center; this model incorporates direct client and community services and indirect client and community services. Futher, these services are charitable and lessen the burden of government in the care and well being of citizens. This organization also promotes elimination of prejudice and discrimination within communities through its community outreach preventative programs. Living waters counseling also combats juvenile delinquency, works toward the prevention of creulty to children, and advocates against the deterioration of communities through its supportive community mental health services.”

Form 990, Page 2, Part III, Line 4D

“Provision of professional therapeutic counseling services”

Form 990, Part IX, Line 24E

“Supplies and office 14,473 804 804 telephone and internet 10,457 581 581 rent 9,000 0 0 interest expense 0 3,820 0 professional fees 0 3,450 0 equine expense 3,321 0 0 client expense 2,358 0 0 community awareness 1,581 88 88 offerings 1,380 0 0 fraud 0 200 0 total 42,570 8,943 1,473”

Form 990, Part XI, Line 9

“ROUNDING 0”

Raw XML Appendix358 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt069
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt044
IRS990/AccountsReceivableGrp/BOYAmt0-86
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LIVING WATER COUNSELING, INC. PROVIDES PROFESSIONAL THERAPEUTIC COUNSELING SERVICES THROUGH A VARIETY OF METHODS, IE. INDIVIDUAL THERAPY, GROUP, COUPLES, OR FAMILY FOUNDED ON CHRISTIAN PRECEPTS. THIS ORGANIZATION FOLLOWS THE MODEL OF THE COMMUNITY-BASED COMPREHENSIVE COUNSELING CENTER; THIS MODEL INCORPORATES DIRECT CLIENT AND COMMUNITY SERVICES AND INDIRECT CLIENT AND COMMUNITY SERVICES. FUTHER, THESE SERVICES ARE CHARITABLE AND LESSEN THE BURDEN OF GOVERNMENT IN THE CARE AND WELL BEING OF CITIZENS. THIS ORGANIZATION ALSO PROMOTES ELIMINATION OF PREJUDICE AND DISCRIMINATION WITHIN COMMUNITIES THROUGH ITS COMMUNITY OUTREACH PREVENTATIVE PROGRAMS. LIVING WATERS COUNSELING ALSO COMBATS JUVENILE DELINQUENCY, WORKS TOWARD THE PREVENTION OF CREULTY TO CHILDREN, AND ADVOCATES AGAINST THE DETERIORATION OF COMMUNITIES THROUGH ITS SUPPORTIVE COMMUNITY MENTAL HEALTH SERVICES.
IRS990/AllOtherContributionsAmt0323975
IRS990/AllOtherExpensesGrp/FundraisingAmt01473
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08943
IRS990/AllOtherExpensesGrp/ProgramServicesAmt042570
IRS990/AllOtherExpensesGrp/TotalAmt052986
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0VIRGINIA MAYER
IRS990/BooksInCareOfDetail/PhoneNum03346935576
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02130 COUNTY ROAD 125
IRS990/BooksInCareOfDetail/USAddress/CityNm0HEADLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd036345
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt019978
IRS990/CashNonInterestBearingGrp/EOYAmt039226
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0483
IRS990/ConferencesMeetingsGrp/TotalAmt0483
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0323975
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08711
IRS990/CYOtherExpensesAmt0315727
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt05264
IRS990/CYSalariesCompEmpBnftPaidAmt011695
IRS990/CYTotalExpensesAmt0327422
IRS990/CYTotalFundraisingExpenseAmt03925
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0332686
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02189
IRS990/DepreciationDepletionGrp/ProgramServicesAmt019702
IRS990/DepreciationDepletionGrp/TotalAmt021891
IRS990/Desc0PROVISION OF PROFESSIONAL THERAPEUTIC COUNSELING SERVICES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0308885
IRS990/FamilyOrBusinessRlnInd0true
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0DEBORAH GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE MAYER JR
IRS990/Form990PartVIISectionAGrp/PersonNm2DR VIRGINIA T MAYER
IRS990/Form990PartVIISectionAGrp/PersonNm3SYLVIA SHEPHERD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF OPER O
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-EXEC DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3CO-EXEC DIRE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0332686
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08711
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08711
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt012057
IRS990/InvestmentsPubTradedSecGrp/EOYAmt019853
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0321815
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0585430
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0563539
IRS990/LandBldgEquipCostOrOtherBssAmt0885354
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LIVING WATER COUNSELING, INC. PROVIDES PROFESSIONAL THERAPEUTIC COUNSELING SERVICES THROUGH A VARIETY OF METHODS, IE. INDIVIDUAL THERAPY, GROUP, COUPLES, OR FAMILY FOUNDED ON CHRISTIAN PRECEPTS. THIS ORGANIZATION FOLLOWS THE MODEL OF THE COMMUNITY-BASED COMPREHENSIVE COUNSELING CENTER; THIS MODEL INCORPORATES DIRECT CLIENT AND COMMUNITY SERVICES AND INDIRECT CLIENT AND COMMUNITY SERVICES. FUTHER, THESE SERVICES ARE CHARITABLE AND LESSEN THE BURDEN OF GOVERNMENT IN THE CARE AND WELL BEING OF CITIZENS. THIS ORGANIZATION ALSO PROMOTES ELIMINATION OF PREJUDICE AND DISCRIMINATION WITHIN COMMUNITIES THROUGH ITS COMMUNITY OUTREACH PREVENTATIVE PROGRAMS. LIVING WATERS COUNSELING ALSO COMBATS JUVENILE DELINQUENCY, WORKS TOWARD THE PREVENTION OF CREULTY TO CHILDREN, AND ADVOCATES AGAINST THE DETERIORATION OF COMMUNITIES THROUGH ITS SUPPORTIVE COMMUNITY MENTAL HEALTH SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0617460
IRS990/NetAssetsOrFundBalancesEOYAmt0622724
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0617460
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0622724
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0159531
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01028
IRS990/OccupancyGrp/ManagementAndGeneralAmt02056
IRS990/OccupancyGrp/ProgramServicesAmt017476
IRS990/OccupancyGrp/TotalAmt020560
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0150
IRS990/OtherAssetsTotalGrp/EOYAmt0150
IRS990/OtherExpensesGrp/Desc0IN-KIND
IRS990/OtherExpensesGrp/Desc1KINGDOM COLLEGE
IRS990/OtherExpensesGrp/Desc2ASSISTANCE TO INDIVIDUALS
IRS990/OtherExpensesGrp/Desc3INSURANCE
IRS990/OtherExpensesGrp/FundraisingAmt0839
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0839
IRS990/OtherExpensesGrp/ProgramServicesAmt0159531
IRS990/OtherExpensesGrp/ProgramServicesAmt125856
IRS990/OtherExpensesGrp/ProgramServicesAmt217632
IRS990/OtherExpensesGrp/ProgramServicesAmt315110
IRS990/OtherExpensesGrp/TotalAmt0159531
IRS990/OtherExpensesGrp/TotalAmt125856
IRS990/OtherExpensesGrp/TotalAmt217632
IRS990/OtherExpensesGrp/TotalAmt316788
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0585
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0585
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010525
IRS990/OtherSalariesAndWagesGrp/TotalAmt011695
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DR VIRGINIA T MAYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVISION OF PROFESSIONAL THERAPEUTIC COUNSELING SERVICES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0345563
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0530
IRS990/PYOtherExpensesAmt0859530
IRS990/PYRevenuesLessExpensesAmt0-523824
IRS990/PYSalariesCompEmpBnftPaidAmt010387
IRS990/PYTotalExpensesAmt0869917
IRS990/PYTotalRevenueAmt0346093
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05264
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0323975
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0345563
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0415696
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0529453
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0579363
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02194050
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08711
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02371
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt018316
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02212366
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0332686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0346092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0418067
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0535048
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0580473
IRS990ScheduleA/Total509Grp/TotalAmt02212366
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0332686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0346092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0418067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0535048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0580473
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02212366
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/BuildingsGrp/BookValueAmt0810741
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0810741
IRS990ScheduleD/EquipmentGrp/BookValueAmt059317
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059317
IRS990ScheduleD/ExpensesSubtotalAmt0327422
IRS990ScheduleD/LandGrp/BookValueAmt09296
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09296
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-315815
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0321815
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/RevenueSubtotalAmt0332686
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0563539
IRS990ScheduleD/TotalExpensesPerForm990Amt0327422
IRS990ScheduleD/TotalRevenuePerForm990Amt0332686
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0332686
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0327422
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0159531
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIVING WATER COUNSELING, INC. PROVIDES PROFESSIONAL THERAPEUTIC COUNSELING SERVICES THROUGH A VARIETY OF METHODS, IE. INDIVIDUAL THERAPY, GROUP, COUPLES, OR FAMILY FOUNDED ON CHRISTIAN PRECEPTS. THIS ORGANIZATION FOLLOWS THE MODEL OF THE COMMUNITY-BASED COMPREHENSIVE COUNSELING CENTER; THIS MODEL INCORPORATES DIRECT CLIENT AND COMMUNITY SERVICES AND INDIRECT CLIENT AND COMMUNITY SERVICES. FUTHER, THESE SERVICES ARE CHARITABLE AND LESSEN THE BURDEN OF GOVERNMENT IN THE CARE AND WELL BEING OF CITIZENS. THIS ORGANIZATION ALSO PROMOTES ELIMINATION OF PREJUDICE AND DISCRIMINATION WITHIN COMMUNITIES THROUGH ITS COMMUNITY OUTREACH PREVENTATIVE PROGRAMS. LIVING WATERS COUNSELING ALSO COMBATS JUVENILE DELINQUENCY, WORKS TOWARD THE PREVENTION OF CREULTY TO CHILDREN, AND ADVOCATES AGAINST THE DETERIORATION OF COMMUNITIES THROUGH ITS SUPPORTIVE COMMUNITY MENTAL HEALTH SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVISION OF PROFESSIONAL THERAPEUTIC COUNSELING SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GEORGE MAYER, JR. DR. VIRGINIA T. MAYER CEO EXEC. DIR. MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990 FOR THE ORGANIZATION. THE GOVERNING BODY REVIEWS AND MAILS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION SUPPLIES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES AND OFFICE 14,473 804 804 TELEPHONE AND INTERNET 10,457 581 581 RENT 9,000 0 0 INTEREST EXPENSE 0 3,820 0 PROFESSIONAL FEES 0 3,450 0 EQUINE EXPENSE 3,321 0 0 CLIENT EXPENSE 2,358 0 0 COMMUNITY AWARENESS 1,581 88 88 OFFERINGS 1,380 0 0 FRAUD 0 200 0 TOTAL 42,570 8,943 1,473
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0617529
IRS990/TotalAssetsEOYAmt0622768
IRS990/TotalAssetsGrp/BOYAmt0617529
IRS990/TotalAssetsGrp/EOYAmt0622768
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323975
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03925
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014612
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0308885
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327422
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069
IRS990/TotalLiabilitiesEOYAmt044
IRS990/TotalLiabilitiesGrp/BOYAmt069
IRS990/TotalLiabilitiesGrp/EOYAmt044
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0617460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0622724
IRS990/TotalProgramServiceExpensesAmt0308885
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332686
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0617529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0622768
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0509 S MAIN STREET
IRS990/USAddress/AddressLine2Txt0509 S MAIN STREET
IRS990/USAddress/CityNm0HEADLAND
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036345
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LWCOUNSELING.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR VIRGINIA T MAYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03346933380
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATERS COUNSELING INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0470891204
ReturnHeader/Filer/PhoneNum03346935576
ReturnHeader/Filer/USAddress/AddressLine1Txt02130 COUNTY ROAD 125
ReturnHeader/Filer/USAddress/CityNm0HEADLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036345
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631045155
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FERGUSON SIZEMORE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01467 HONEYSUCKLE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DOTHAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0363051912
ReturnHeader/PreparerPersonGrp/PhoneNum03347921180
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L SMITH
ReturnHeader/ReturnTs02025-06-09T10:54:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.