Civic Intelligence

Living Water Benevolence Inc

EIN 71-0910499 • 501(c)3 • Borger, TX

Profile

BENEVOLENCE ACTIVITIES

103 W Fourth StreetBorger, TX 79007

n/A

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.

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

Liabilities / Revenue

66th percentile

0.00x

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

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

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

91st percentile

$34,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

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

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

59th percentile

5.5%

Faster revenue growth than 59% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$64,464

Up $12,499 (+24%) from 2024

Liabilities

$520

No earlier filing loaded for comparison.

Net Assets

Up

$63,944

Up $11,979 (+23%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin65th percentile

Revenue

Up

$110,942

Up $5,738 (+5.5%) from 2024

Expenses

Down

$98,963

Down $5,532 (-5.3%) from 2024

Net Income

Up

$11,979

Up $11,270 (+1590%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$80K$60K$40K$20K$0Assets 2011: $54,269Liabilities 2011: $7582011Assets 2012: $43,406Liabilities 2012: $02012Assets 2013: $62,244Liabilities 2013: $02013Assets 2014: $66,474Liabilities 2014: $02014Assets 2015: $52,524Liabilities 2015: $02015Assets 2016: $48,867Liabilities 2016: $02016Assets 2017: $42,181Liabilities 2017: $02017Assets 2018: $39,911Liabilities 2018: $02018Assets 2019: $46,092Liabilities 2019: $4532019Assets 2020: $63,030Liabilities 2020: $6802020Assets 2021: $74,147Liabilities 2021: $680Net Assets 2021: $73,4672021Assets 2022: $62,680Liabilities 2022: $0Net Assets 2022: $62,6802022Assets 2023: $51,866Liabilities 2023: $610Net Assets 2023: $51,2562023Assets 2024: $51,965Net Assets 2024: $51,9652024Assets 2025: $64,464Liabilities 2025: $520Net Assets 2025: $63,9442025

Highlighted filing

2025

Assets$64,464
Liabilities$520
Net Assets$63,944
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $149,807Expenses 2011: $156,206Net Income 2011: -$6,3992011Revenue 2012: $125,334Expenses 2012: $135,439Net Income 2012: -$10,1052012Revenue 2013: $125,063Expenses 2013: $106,225Net Income 2013: $18,8382013Revenue 2014: $124,340Expenses 2014: $120,110Net Income 2014: $4,2302014Revenue 2015: $100,423Expenses 2015: $114,373Net Income 2015: -$13,9502015Revenue 2016: $86,725Expenses 2016: $90,382Net Income 2016: -$3,6572016Revenue 2017: $81,955Expenses 2017: $88,641Net Income 2017: -$6,6862017Revenue 2018: $77,673Expenses 2018: $79,943Net Income 2018: -$2,2702018Revenue 2019: $76,256Expenses 2019: $70,528Net Income 2019: $5,7282019Revenue 2020: $82,756Expenses 2020: $66,045Net Income 2020: $16,7112020Revenue 2021: $93,489Expenses 2021: $82,372Net Income 2021: $11,1172021Revenue 2022: $78,125Expenses 2022: $88,913Net Income 2022: -$10,7882022Revenue 2023: $92,051Expenses 2023: $103,474Net Income 2023: -$11,4232023Revenue 2024: $105,204Expenses 2024: $104,495Net Income 2024: $7092024Revenue 2025: $110,942Expenses 2025: $98,963Net Income 2025: $11,9792025

Highlighted filing

2025

Revenue$110,942
Expenses$98,963
Net Income$11,979
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$64,464
Liabilities
$520
Net assets
$63,944
Revenue
$110,942
Expenses
$98,963
Net income
$11,979
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.64$1.11$0.99$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.52$1.05$1.04$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.51$0.92$1.03$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.78$0.89$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$0.93$0.82$0.11
2020Summary only. Only limited summary data is available for this year.$0.63$0.01$0.83$0.66$0.17
2019Summary only. Only limited summary data is available for this year.$0.46$0.00$0.76$0.71$0.06
2018Summary only. Only limited summary data is available for this year.$0.40$0.00$0.78$0.80$0.02
2017Summary only. Only limited summary data is available for this year.$0.42$0.00$0.82$0.89$0.07
2016Summary only. Only limited summary data is available for this year.$0.49$0.00$0.87$0.90$0.04
2015Summary only. Only limited summary data is available for this year.$0.53$0.00$1.00$1.14$0.14
2014Summary only. Only limited summary data is available for this year.$0.66$0.00$1.24$1.20$0.04
2013Summary only. Only limited summary data is available for this year.$0.62$0.00$1.25$1.06$0.19
2012Summary only. Only limited summary data is available for this year.$0.43$0.00$1.25$1.35$0.10
2011Summary only. Only limited summary data is available for this year.$0.54$0.01$1.50$1.56$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 1, 2026
Return Version
2025v4.0
Gross Receipts
$110,942
Mission and Program Overview

Mission

BENEVOLENCE ACTIVITIES

Program Services

DescriptionGrantsExpenses
PROVIDING FINANCIAL AID IN THE FORM OF RENT, UTILITIES, AND MEDICAL ASSISTANCE FOR THE NEEDY. A TOTAL OF 98 FAMILIES WERE GIVEN FINANCIAL ASSISTANCE IN 2025.-$23,415
PROVIDING ASSISTANCE IN OBTAINING MENTAL HEALTH COUNSELING FOR THE NEEDY. A TOTAL OF 18 INDIVIDUALS WERE HELPED IN 2025.-$12,419
PROVIDING FOOD TO THE AREA'S NEEDY EVERY WEDNESDAY. A TOTAL OF 236 FAMILIES WERE PROVIDED ASSISTANCE IN 2025 .-$11,021
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SELENA MCCLELLANDirector-$34,000-$34,000
PAUL BURWASHBoard Presid-$0--
SONDRA RAINESBoard Secret-$0--
JAMES CANNONBoard Treasu-$0--
RENEA CURRYBoard Member-$0--
WILSON VANLOONBoard Member-$0--
PAUL THOMASBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Living Water Benevolence Inc
EIN
71-0910499
Phone
8062746434
Address
103 W FOURTH STREET, BORGER, TX 79007

Signing Officer

Name
Paul Burwash
Title
Board President
Phone
8062746434
Signed
2026-03-01
Discuss with paid preparer
Yes

Preparer

Firm
Debera Prock
Address
138 W OCLA ST, BORGER, TX 79007-8220
Preparer
Debera Prock
Phone
8066769182
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 1,172 food given 11,021 financial aid 23,415 mental health counsel 12,419 miscellaneous supply exp 593 pantry expense 150 volunteer supplies 98 non-investment depreciation 196 total 49,064”

Form 990-ez, Part II, Line 24

“30,028 30,028 less accumulated depreciation 29,735 29,931 total 293 97”

Form 990-ez, Part II, Line 26

“Payroll taxes payable 0 520”

Raw XML Appendix152 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/PersonNm0SELENA MCCLELLAN
IRS990EZ/BooksInCareOfDetail/PhoneNum08062746434
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0103 WEST FOURTH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BORGER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd079007
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051672
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt064366
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0109883
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011979
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01300
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt051965
IRS990EZ/Form990TotalAssetsGrp/EOYAmt064464
IRS990EZ/GrossReceiptsAmt0110942
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt01059
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt051965
IRS990EZ/NetAssetsOrFundBalancesEOYAmt063944
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt051965
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt063944
IRS990EZ/OccupancyRentUtltsAndMaintAmt012198
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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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/CompensationAmt634000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL BURWASH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SONDRA RAINES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES CANNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RENEA CURRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WILSON VANLOON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PAUL THOMAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SELENA MCCLELLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD PRESID
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD SECRET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD TREASU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0293
IRS990EZ/OtherAssetsTotalDetail/EOYAmt098
IRS990EZ/OtherExpensesTotalAmt049064
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BENEVOLENCE ACTIVITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING FOOD TO THE AREA'S NEEDY EVERY WEDNESDAY. A TOTAL OF 236 FAMILIES WERE PROVIDED ASSISTANCE IN 2025 .
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDING FINANCIAL AID IN THE FORM OF RENT, UTILITIES, AND MEDICAL ASSISTANCE FOR THE NEEDY. A TOTAL OF 98 FAMILIES WERE GIVEN FINANCIAL ASSISTANCE IN 2025.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDING ASSISTANCE IN OBTAINING MENTAL HEALTH COUNSELING FOR THE NEEDY. A TOTAL OF 18 INDIVIDUALS WERE HELPED IN 2025.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011021
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt123415
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt212419
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt036401
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0520
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt098963
IRS990EZ/TotalProgramServiceExpensesAmt046855
IRS990EZ/TotalRevenueAmt0110942
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0109883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0103918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt077809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt093276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0475751
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01286
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0316
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0213
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04060
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04060
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99150
IRS990ScheduleA/PublicSupportPY170Pct00.99250
IRS990ScheduleA/PublicSupportTotal170Amt0475751
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0109883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0103918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt077809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093276
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0475751
IRS990ScheduleA/TotalSupportAmt0479811
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 1,172 FOOD GIVEN 11,021 FINANCIAL AID 23,415 MENTAL HEALTH COUNSEL 12,419 MISCELLANEOUS SUPPLY EXP 593 PANTRY EXPENSE 150 VOLUNTEER SUPPLIES 98 NON-INVESTMENT DEPRECIATION 196 TOTAL 49,064
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt130,028 30,028 LESS ACCUMULATED DEPRECIATION 29,735 29,931 TOTAL 293 97
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL TAXES PAYABLE 0 520
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL BURWASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08062746434
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATER BENEVOLENCE INC
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0710910499
ReturnHeader/Filer/PhoneNum08062746434
ReturnHeader/Filer/USAddress/AddressLine1Txt0103 W FOURTH STREET
ReturnHeader/Filer/USAddress/CityNm0BORGER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079007
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0138 W OCLA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BORGER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0790078220
ReturnHeader/PreparerPersonGrp/PhoneNum08066769182
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBERA PROCK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-04T16:36:11-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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