Civic Intelligence

Living Water Family Services

EIN 72-1515501 • 501(c)3 • Monroe, LA

Profile

To promote positive growth for persons with mental & emotional disorders.

PO Box 7563Monroe, LA 71211-7563

n/A

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.03x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

61st percentile

7.9%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-7.3%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$7,829,176

Up $575,549 (+7.9%) from 2023

Liabilities

Up

$81,944

Up $70,569 (+620%) from 2023

Net Assets

Up

$7,747,232

Up $504,980 (+7.0%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin75th percentile

Revenue

Down

$3,241,516

Down $254,840 (-7.3%) from 2023

Expenses

Up

$2,552,669

Up $236,117 (+10%) from 2023

Net Income

Down

$688,847

Down $490,957 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $240,496Liabilities 2010: $8,791Net Assets 2010: $231,7052010Assets 2011: $272,271Liabilities 2011: $11,429Net Assets 2011: $260,8422011Assets 2012: $506,742Liabilities 2012: $11,936Net Assets 2012: $494,8062012Assets 2013: $550,779Liabilities 2013: $13,500Net Assets 2013: $537,2792013Assets 2014: $1,007,422Liabilities 2014: $56,860Net Assets 2014: $950,5622014Assets 2015: $1,841,346Liabilities 2015: $15,483Net Assets 2015: $1,825,8632015Assets 2016: $3,439,349Liabilities 2016: $5,333Net Assets 2016: $3,434,0162016Assets 2017: $3,805,176Liabilities 2017: $15,824Net Assets 2017: $3,789,3522017Assets 2018: $3,702,867Liabilities 2018: $3,582Net Assets 2018: $3,699,2852018Assets 2019: $3,919,023Liabilities 2019: $52,144Net Assets 2019: $3,866,8792019Assets 2020: $4,394,928Liabilities 2020: $11,285Net Assets 2020: $4,383,6432020Assets 2021: $5,425,837Liabilities 2021: $10,629Net Assets 2021: $5,415,2082021Assets 2022: $6,072,980Liabilities 2022: $10,532Net Assets 2022: $6,062,4482022Assets 2023: $7,253,627Liabilities 2023: $11,375Net Assets 2023: $7,242,2522023Assets 2024: $7,829,176Liabilities 2024: $81,944Net Assets 2024: $7,747,2322024

Highlighted filing

2024

Assets$7,829,176
Liabilities$81,944
Net Assets$7,747,232
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $828,1862010Expenses 2011: $1,022,8082011Expenses 2012: $1,156,5782012Revenue 2013: $1,424,941Expenses 2013: $1,382,468Net Income 2013: $42,4732013Revenue 2014: $2,112,164Expenses 2014: $1,698,881Net Income 2014: $413,2832014Revenue 2015: $3,897,911Expenses 2015: $2,874,875Net Income 2015: $1,023,0362015Revenue 2016: $4,556,242Expenses 2016: $2,948,089Net Income 2016: $1,608,1532016Revenue 2017: $1,636,623Expenses 2017: $1,281,287Net Income 2017: $355,3362017Revenue 2018: $2,109,342Expenses 2018: $2,199,409Net Income 2018: -$90,0672018Revenue 2019: $2,430,510Expenses 2019: $2,262,916Net Income 2019: $167,5942019Revenue 2020: $2,850,026Expenses 2020: $2,333,262Net Income 2020: $516,7642020Revenue 2021: $2,764,769Expenses 2021: $1,733,204Net Income 2021: $1,031,5652021Revenue 2022: $2,653,796Expenses 2022: $2,006,556Net Income 2022: $647,2402022Revenue 2023: $3,496,356Expenses 2023: $2,316,552Net Income 2023: $1,179,8042023Revenue 2024: $3,241,516Expenses 2024: $2,552,669Net Income 2024: $688,8472024

Highlighted filing

2024

Revenue$3,241,516
Expenses$2,552,669
Net Income$688,847
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,829,176
Liabilities
$81,944
Net assets
$7,747,232
Revenue
$3,241,516
Expenses
$2,552,669
Net income
$688,847
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$0.08$7.75$3.24$2.55$0.69
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.01$7.24$3.50$2.32$1.18
2022Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.06$2.65$2.01$0.65
2021Detailed filing. Detailed filing data is available for this year.$5.43$0.01$5.42$2.76$1.73$1.03
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.01$4.38$2.85$2.33$0.52
2019Detailed filing. Detailed filing data is available for this year.$3.92$0.05$3.87$2.43$2.26$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$2.11$2.20$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.81$0.02$3.79$1.64$1.28$0.36
2016Detailed filing. Detailed filing data is available for this year.$3.44$0.01$3.43$4.56$2.95$1.61
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.83$3.90$2.87$1.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.06$0.95$2.11$1.70$0.41
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$1.42$1.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.49$1.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.23$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.0
Gross Receipts
$3,313,474
Mission and Program Overview

Mission

To promote positive growth for persons with mental & emotional disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,174,512$6,953,424▲ $778,912
Land, Buildings, and Equipment, Net$905,057$875,752▼ $29,305
Other Notes and Loans Receivable, Net$174,058--
Total Assets$7,253,627$7,829,176▲ $575,549
Liabilities
Other Liabilities-$68,946-
Accounts Payable and Accrued Expenses$11,375$12,998▲ $1,623
Total Liabilities$11,375$81,944▲ $70,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,242,252$7,747,232▲ $504,980
Total Net Assets Fund Balance$7,242,252$7,747,232▲ $504,980
Total Liabilities and Net Assets / Fund Balance$7,253,627$7,829,176▲ $575,549

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$792,602$122,576$915,178
Land$83,150-$83,150
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Leon JacksonPresident
Kerry ScottOfficer
Lashunta PringleSecretary
Alvin DunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$2,842,055
Investment Income
$279,604
Other Revenue
$69,857
Change in Net Assets
$688,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,843,534
Other Expenses$709,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,684,379--$1,684,379
Fees for Services Other$184,631--$184,631
Payroll Taxes$126,685--$126,685
Office Expenses$72,281--$72,281
Occupancy$58,485--$58,485
All Other Expenses$57,659--$57,659
Insurance$54,447--$54,447
Other Employee Benefits$32,470--$32,470
Depreciation Depletion$29,305--$29,305
Other Expenses$23,340--$23,340
Fees for Services Accounting$12,920--$12,920
Travel$8,968--$8,968
Interest$2,271--$2,271
Advertising$700--$700
Fees for Services Legal$270--$270
Total Functional Expenses$2,552,669$0$0$2,552,669
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$141,815
Gaming Direct Expenses$71,958
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due From Affiliate$68,946
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
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 11B

“A copy of the annual form 990 is provided to the board prior to being filed.”

Form 990, Page 6, Part VI, Line 15A

“Executive director's salary is preapproved by the board of directors annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy , and reviewed financial statements are maintained in the administrative office and are made available upon request by appointment.”

Filing and Contact Details

Filer

Filer Name
Living Water Family Services
EIN
72-1515501
Phone
3183871304
Address
PO BOX 7563, MONROE, LA 71211-7563

Signing Officer

Name
Adrian Fisher
Title
Executive Director
Phone
3185741232
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrian Fisher
Formed
1994
Legal Domicile
La
Voting Board Members
4
Independent Board Members
4
Employees
68

Preparer

Firm
BOND & TOUSIGNANT CPA'S
Address
1500 LAMY LANE, MONROE, LA 71201
Preparer
Gregg R Tousignant CPA
Phone
3183230717
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“Cognitive development center, inc.”

Raw XML Appendix366 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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02592417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02662078
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02775888
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02763769
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt083150
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE FROM AFFILIATE
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0141815
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt069857
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01050
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01050
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt070908
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IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0LA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd071203
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COGNITIVE DEVELOPMENT CENTER, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE ANNUAL FORM 990 IS PROVIDED TO THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS PREAPPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY , AND REVIEWED FINANCIAL STATEMENTS ARE MAINTAINED IN THE ADMINISTRATIVE OFFICE AND ARE MADE AVAILABLE UPON REQUEST BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02552669
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IRS990/TotalLiabilitiesBOYAmt011375
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IRS990/TotalProgramServiceExpensesAmt02552669
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt069857
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07253627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07829176
IRS990/TravelGrp/ProgramServicesAmt08968
IRS990/TravelGrp/TotalAmt08968
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/ZIPCd071203
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADRIAN FISHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03185741232
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING WATER FAMILY SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0721515501
ReturnHeader/Filer/PhoneNum03183871304
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7563
ReturnHeader/Filer/USAddress/CityNm0MONROE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200144337
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOND & TOUSIGNANT CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 LAMY LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071201
ReturnHeader/PreparerPersonGrp/PhoneNum03183230717
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGG R TOUSIGNANT CPA
ReturnHeader/ReturnTs02025-09-03T17:02:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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