Civic Intelligence

Living Waters Ngt Association Inc

EIN 47-2016582 • 501(c)3 • Greenlawn, NY

Profile

Mental health counseling services

29 Northgate DriveGreenlawn, NY 11740

livingwatercounseling.biz

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2025

Net Margin

84th percentile

50%

Higher net margin than 84% of similar nonprofits.

NTEE P • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

NTEE P • <$500k nonprofits • Source year 2025

Asset Growth

77th percentile

41%

Faster asset growth than 77% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

22%

Faster revenue growth than 67% of similar nonprofits.

NTEE P • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$184,522

Up $53,842 (+41%) from 2024

Liabilities

Up

$1,012

Up $812 (+406%) from 2024

Net Assets

Up

$183,510

Up $53,030 (+41%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin84th percentile

Revenue

Up

$105,829

Up $19,194 (+22%) from 2024

Expenses

Up

$52,799

Up $5,746 (+12%) from 2024

Net Income

Up

$53,030

Up $13,448 (+34%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$200K$150K$100K$50K$0Assets 2017: $23,126Liabilities 2017: $0Net Assets 2017: $23,1262017Assets 2018: $23,602Net Assets 2018: $23,6022018Assets 2019: $39,003Net Assets 2019: $39,0032019Assets 2020: $61,188Liabilities 2020: $20,000Net Assets 2020: $41,1882020Assets 2021: $52,355Net Assets 2021: $52,3552021Assets 2022: $58,186Liabilities 2022: $20,000Net Assets 2022: $38,1862022Assets 2023: $91,023Liabilities 2023: $125Net Assets 2023: $90,8982023Assets 2024: $130,680Liabilities 2024: $200Net Assets 2024: $130,4802024Assets 2025: $184,522Liabilities 2025: $1,012Net Assets 2025: $183,5102025

Highlighted filing

2025

Assets$184,522
Liabilities$1,012
Net Assets$183,510
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

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

$150K$100K$50K$0Revenue 2017: $35,058Expenses 2017: $14,125Net Income 2017: $20,9332017Revenue 2018: $44,344Expenses 2018: $43,868Net Income 2018: $4762018Revenue 2019: $46,465Expenses 2019: $31,064Net Income 2019: $15,4012019Revenue 2020: $37,079Expenses 2020: $14,894Net Income 2020: $22,1852020Revenue 2021: $20,181Expenses 2021: $9,014Net Income 2021: $11,1672021Revenue 2022: $50,228Expenses 2022: $44,447Net Income 2022: $5,7812022Revenue 2023: $120,076Expenses 2023: $67,364Net Income 2023: $52,7122023Revenue 2024: $86,635Expenses 2024: $47,053Net Income 2024: $39,5822024Revenue 2025: $105,829Expenses 2025: $52,799Net Income 2025: $53,0302025

Highlighted filing

2025

Revenue$105,829
Expenses$52,799
Net Income$53,030
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$184,522
Liabilities
$1,012
Net assets
$183,510
Revenue
$105,829
Expenses
$52,799
Net income
$53,030
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.85$0.01$1.84$1.06$0.53$0.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.30$0.87$0.47$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$1.20$0.67$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.20$0.38$0.50$0.44$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.52$0.20$0.09$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.20$0.41$0.37$0.15$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.46$0.31$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.24$0.44$0.44$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.00$0.23$0.35$0.14$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 28, 2026
Return Version
2025v4.0
Gross Receipts
$119,422
Mission and Program Overview

Mission

Mental health counseling services

Program Services

DescriptionGrantsExpenses
PROVIDE HOLISTIC COUNSELING SERVICES TO THOSE EXPERIENCING TRAUMA, ADDICTION & ABUSE BY TREATING THE WHOLE PERSON. NGT OFFERS INTELLECTUAL, EMOTIONAL, PHYSICAL & SPIRITUAL SERVICES-$53,030
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL RACANELLITreasurer-$0--
MARYANN CSENCSITSSecretary-$0--
CAROL RUBANOExecutive Di-$0--
GRACE CALDERONEPresident-$0--
BROTHER PAUL MILLERBoard Member-$0--
LAURA CANALEBoard Member-$0--
DAVE CANALEBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$76,707$76,707$355$76,352
Total Events$76,707$76,707$13,593$63,114
Filing and Contact Details

Filer

Filer Name
Living Waters Ngt Association Inc
EIN
47-2016582
Phone
5165783255
Address
29 NORTHGATE DRIVE, GREENLAWN, NY 11740

Signing Officer

Name
Carol Rubano
Title
Executive Director
Phone
5165783255
Signed
2026-01-28

Preparer

Firm
Rossman Tax Service Inc
Address
16 ROOSEVELT AVE, PORT JEFFRSN STA, NY 11776
Preparer
Joshua a Rossman
Phone
6314732022
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expense 3,516 office supplies 2,524 rent and lease 8,546 insurance expense 198 payroll fees 1,528 bank charges & cc fees 616 advertising 3,327 dues & subscriptions 75 meals 913 employee benefits 18,333 client gifts 100 shipping 40 donation 745 total 40,461”

Form 990-ez, Part I, Line 20

“PPP LOAN 0”

Form 990-ez, Part II, Line 24

“Loan to living waters lcsw 42,286 76,560 total 42,286 76,560”

Form 990-ez, Part II, Line 26

“CREDIT CARD 200 1,012”

Raw XML Appendix172 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/PersonNm0CAROL RUBANO
IRS990EZ/BooksInCareOfDetail/PhoneNum05165783255
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt029 NORTHGATE DRVIE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GREENLAWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011740
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt088394
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0107962
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt040728
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt053030
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04075
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0130680
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0184522
IRS990EZ/FundraisingGrossIncomeAmt076707
IRS990EZ/GrossReceiptsAmt0119422
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01987
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0130480
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0183510
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0130480
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0183510
IRS990EZ/OccupancyRentUtltsAndMaintAmt01642
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL RACANELLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARYANN CSENCSITS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CAROL RUBANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GRACE CALDERONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BROTHER PAUL MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LAURA CANALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DAVE CANALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt042286
IRS990EZ/OtherAssetsTotalDetail/EOYAmt076560
IRS990EZ/OtherExpensesTotalAmt040461
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MENTAL HEALTH COUNSELING SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE HOLISTIC COUNSELING SERVICES TO THOSE EXPERIENCING TRAUMA, ADDICTION & ABUSE BY TREATING THE WHOLE PERSON. NGT OFFERS INTELLECTUAL, EMOTIONAL, PHYSICAL & SPIRITUAL SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053030
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06621
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt013593
IRS990EZ/SpecialEventsNetIncomeLossAmt063114
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0200
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01012
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052799
IRS990EZ/TotalProgramServiceExpensesAmt053030
IRS990EZ/TotalRevenueAmt0105829
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LIVINGWATERSTHERAPY.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt040728
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt030561
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt053401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0167371
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt078694
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt069696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt080454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt039111
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0267990
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0435361
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0119422
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0100257
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0133855
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt061646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt020181
IRS990ScheduleA/Total509Grp/TotalAmt0435361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0119422
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0100257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0133855
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt061646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt020181
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0435361
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013593
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05738
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt076707
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt076707
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt076707
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt076707
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt063114
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0355
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0355
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt07500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 3,516 OFFICE SUPPLIES 2,524 RENT AND LEASE 8,546 INSURANCE EXPENSE 198 PAYROLL FEES 1,528 BANK CHARGES & CC FEES 616 ADVERTISING 3,327 DUES & SUBSCRIPTIONS 75 MEALS 913 EMPLOYEE BENEFITS 18,333 CLIENT GIFTS 100 SHIPPING 40 DONATION 745 TOTAL 40,461
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PPP LOAN 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOAN TO LIVING WATERS LCSW 42,286 76,560 TOTAL 42,286 76,560
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CREDIT CARD 200 1,012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL RUBANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05165783255
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATERS NGT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0472016582
ReturnHeader/Filer/PhoneNum05165783255
ReturnHeader/Filer/USAddress/AddressLine1Txt029 NORTHGATE DRIVE
ReturnHeader/Filer/USAddress/CityNm0GREENLAWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011740
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113352789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROSSMAN TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 ROOSEVELT AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT JEFFRSN STA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011776
ReturnHeader/PreparerPersonGrp/PhoneNum06314732022
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSHUA A ROSSMAN
ReturnHeader/ReturnTs02026-01-28T11:39:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.