Civic Intelligence

Living Water Fellowship Church

EIN 71-0918474 • 501(c)3 • Rush City, MN

Profile

Religious fellowship and outrea

PO Box 148Rush City, MN 55069

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.46x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.42x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

55th percentile

4.4%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$30,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

-2.7%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-20%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$434,825

Down $12,270 (-2.7%) from 2023

Liabilities

Down

$199,828

Down $17,934 (-8.2%) from 2023

Net Assets

Up

$234,997

Up $5,664 (+2.5%) from 2023

Revenue

Down

$140,295

Down $35,686 (-20%) from 2023

Expenses

Down

$134,060

Down $65,669 (-33%) from 2023

Net Income

Up

$6,235

Up $29,983 (+126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $425,713Liabilities 2011: $292,7432011Assets 2012: $421,317Liabilities 2012: $289,8342012Assets 2013: $403,914Liabilities 2013: $286,668Net Assets 2013: $117,2462013Assets 2014: $394,930Liabilities 2014: $283,221Net Assets 2014: $111,7092014Assets 2015: $396,693Liabilities 2015: $279,695Net Assets 2015: $116,9982015Assets 2016: $396,746Liabilities 2016: $273,579Net Assets 2016: $123,1702016Assets 2017: $402,329Liabilities 2017: $267,726Net Assets 2017: $134,6032017Assets 2018: $462,746Liabilities 2018: $261,691Net Assets 2018: $181,7862018Assets 2019: $478,866Liabilities 2019: $254,895Net Assets 2019: $223,9712019Assets 2020: $466,742Liabilities 2020: $247,454Net Assets 2020: $237,2892020Assets 2021: $495,036Liabilities 2021: $244,835Net Assets 2021: $250,9182021Assets 2022: $480,038Liabilities 2022: $228,770Net Assets 2022: $251,2672022Assets 2023: $447,095Liabilities 2023: $217,762Net Assets 2023: $229,3332023Assets 2024: $434,825Liabilities 2024: $199,828Net Assets 2024: $234,9972024

Highlighted filing

2024

Assets$434,825
Liabilities$199,828
Net Assets$234,997

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $71,588Expenses 2011: $81,535Net Income 2011: -$9,9472011Revenue 2012: $72,933Expenses 2012: $77,122Net Income 2012: -$4,1892012Revenue 2013: $61,229Expenses 2013: $73,846Net Income 2013: -$12,6172013Revenue 2014: $72,302Expenses 2014: $77,841Net Income 2014: -$5,5392014Revenue 2015: $86,301Expenses 2015: $82,096Net Income 2015: $4,2052015Revenue 2016: $90,310Expenses 2016: $84,368Net Income 2016: $5,9422016Revenue 2017: $109,231Expenses 2017: $88,970Net Income 2017: $20,2612017Revenue 2018: $144,332Expenses 2018: $97,149Net Income 2018: $47,1832018Revenue 2019: $117,808Expenses 2019: $94,892Net Income 2019: $22,9162019Revenue 2020: $126,252Expenses 2020: $112,934Net Income 2020: $13,3182020Revenue 2021: $170,394Expenses 2021: $138,764Net Income 2021: $31,6302021Revenue 2022: $139,040Expenses 2022: $130,514Net Income 2022: $8,5262022Revenue 2023: $175,981Expenses 2023: $199,729Net Income 2023: -$23,7482023Revenue 2024: $140,295Expenses 2024: $134,060Net Income 2024: $6,2352024

Highlighted filing

2024

Revenue$140,295
Expenses$134,060
Net Income$6,235

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$2.00$2.35$1.40$1.34$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$2.18$2.29$1.76$2.00$0.24
2022Detailed filing. Detailed filing data is available for this year.$4.80$2.29$2.51$1.39$1.31$0.09
2021Detailed filing. Detailed filing data is available for this year.$4.95$2.45$2.51$1.70$1.39$0.32
2020Detailed filing. Detailed filing data is available for this year.$4.67$2.47$2.37$1.26$1.13$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.79$2.55$2.24$1.18$0.95$0.23
2018Detailed filing. Detailed filing data is available for this year.$4.63$2.62$1.82$1.44$0.97$0.47
2017Detailed filing. Detailed filing data is available for this year.$4.02$2.68$1.35$1.09$0.89$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.97$2.74$1.23$0.90$0.84$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.97$2.80$1.17$0.86$0.82$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.95$2.83$1.12$0.72$0.78$0.06
2013Detailed filing. Detailed filing data is available for this year.$4.04$2.87$1.17$0.61$0.74$0.13
2012Summary only. Only limited summary data is available for this year.$4.21$2.90$0.73$0.77$0.04
2011Summary only. Only limited summary data is available for this year.$4.26$2.93$0.72$0.82$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$140,295
Mission and Program Overview

Mission

Religious fellowship and outrea

Religous fellowship and outreach

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$375,635$374,347▼ $1,288
Cash and Non-Interest-Bearing Accounts$71,460$60,478▼ $10,982
Total Assets$447,095$434,825▼ $12,270
Liabilities
Mortgage Notes Payable Secured by Investment Property$217,762$199,828▼ $17,934
Total Liabilities$217,762$199,828▼ $17,934
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$229,333$234,997▲ $5,664
Total Net Assets Fund Balance$229,333$234,997▲ $5,664
Total Liabilities and Net Assets / Fund Balance$447,095$434,825▼ $12,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$363,515$298,032$661,547
Equipment$10,832$16,172$27,004
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lee BeecherPastorFT$30,000$30,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$89,505
Program Service Revenue
$50,054
Investment Income
$736
Other Revenue
$0
All Other Contributions
$89,505
Change in Net Assets
$6,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,060
Salaries, Compensation, and Employee Benefits$30,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,000--$30,000
Depreciation Depletion$18,717--$18,717
Interest$17,847--$17,847
Occupancy$10,780--$10,780
Insurance$6,695--$6,695
Payment Travel Entrtnmnt Publicly Ofcl$5,472--$5,472
All Other Expenses$3,573--$3,573
Information Technology$3,564--$3,564
Other Expenses$3,245--$3,245
Office Expenses$2,449--$2,449
Fees for Services Accounting$1,776--$1,776
Conferences and Meetings$583--$583
Total Functional Expenses$134,060$0$0$134,060
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
Backup withholding compliance
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
No
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 11B

The form 990 is reviewed by the board. Form 8879 is completed and singed, then the rturn is efiled.

Form 990, Page 6, Part VI, Line 19

Made avaiable upon request.

Filing and Contact Details

Filer

Filer Name
Living Water Fellowship Church
EIN
71-0918474
Phone
6512317379
Address
PO BOX 148, RUSH CITY, MN 55069

Signing Officer

Name
Janet Moore
Title
Treasuer
Phone
3203583818
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Moore
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Althoff & Nordquist LLC
Address
1300 NORTHRIDGE UNIT 1, PINE CITY, MN 55063
Preparer
Carl D Nordquist Jr
Phone
3206296185
Supplemental Narrative

Additional Explanations

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

DEPRECIATION

Form 990, Part XI, Line 9

Book / tax depreciation difference -571

Raw XML Appendix329 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE BOARD. FORM 8879 IS COMPLETED AND SINGED, THEN THE RTURN IS EFILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MADE AVAIABLE UPON REQUEST.
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0199828
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IRS990/TotalLiabilitiesGrp/EOYAmt0199828
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0229333
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234997
IRS990/TotalOtherProgSrvcExpenseAmt018717
IRS990/TotalProgramServiceExpensesAmt0134060
IRS990/TotalProgramServiceRevenueAmt050054
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140295
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0915 W 8TH ST
IRS990/USAddress/CityNm0RUSH CITY
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IRS990/USAddress/ZIPCd055069
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/PhoneNum03203583818
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATER FELLOWSHIP CHURCH
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0710918474
ReturnHeader/Filer/PhoneNum06512317379
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 148
ReturnHeader/Filer/USAddress/CityNm0RUSH CITY
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ReturnHeader/Filer/USAddress/ZIPCd055069
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810649301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALTHOFF & NORDQUIST LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01300 NORTHRIDGE UNIT 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PINE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055063
ReturnHeader/PreparerPersonGrp/PhoneNum03206296185
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARL D NORDQUIST JR
ReturnHeader/ReturnTs02025-11-06T15:07:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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