Civic Intelligence

Living Water Counseling Inc

EIN 84-2405991 • 501(c)3 • Lake Worth, FL

Profile

Our Mission is to help members of the public through crises and other problems by providing crisis and other counselling services by trained counsellors. Services will be provided regardless of ability to pay based solely on voluntary donations.

8431 Lake Worth RoadLake Worth, FL 33467

livingwateracctgmail.com

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

23rd percentile

-20%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

87th percentile

$18,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 40.8% of source-year revenue.

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

Asset Growth

31st percentile

-21%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

44th percentile

-7.7%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$34,138

Down $9,212 (-21%) from 2023

Liabilities

Down

$4,471

Down $469 (-9.5%) from 2023

Net Assets

Down

$29,667

Down $8,743 (-23%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin23rd percentile

Revenue

Down

$44,103

Down $3,683 (-7.7%) from 2023

Expenses

Down

$52,846

Down $31,598 (-37%) from 2023

Net Income

Up

-$8,743

Up $27,915 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$100K$50K$0-$50KAssets 2019: $8,539Liabilities 2019: $13,868Net Assets 2019: -$5,3292019Assets 2020: $20,758Liabilities 2020: $21,341Net Assets 2020: -$5832020Assets 2021: $62,782Liabilities 2021: $906Net Assets 2021: $61,8762021Assets 2022: $80,668Liabilities 2022: $9,486Net Assets 2022: $71,1822022Assets 2023: $43,350Liabilities 2023: $4,940Net Assets 2023: $38,4102023Assets 2024: $34,138Liabilities 2024: $4,471Net Assets 2024: $29,6672024

Highlighted filing

2024

Assets$34,138
Liabilities$4,471
Net Assets$29,667
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$200K$100K$0-$100KRevenue 2019: $31,162Expenses 2019: $16,686Net Income 2019: $14,4762019Revenue 2020: $140,652Expenses 2020: $135,906Net Income 2020: $4,7462020Revenue 2021: $170,654Expenses 2021: $108,195Net Income 2021: $62,4592021Revenue 2022: $163,715Expenses 2022: $133,333Net Income 2022: $30,3822022Revenue 2023: $47,786Expenses 2023: $84,444Net Income 2023: -$36,6582023Revenue 2024: $44,103Expenses 2024: $52,846Net Income 2024: -$8,7432024

Highlighted filing

2024

Revenue$44,103
Expenses$52,846
Net Income-$8,743
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$34,138
Liabilities
$4,471
Net assets
$29,667
Revenue
$44,103
Expenses
$52,846
Net income
-$8,743
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.34$0.04$0.30$0.44$0.53$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$0.48$0.84$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.09$0.71$1.64$1.33$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$1.71$1.08$0.62
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.01$1.41$1.36$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.14$0.05$0.31$0.17$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$44,103
Mission and Program Overview

Mission

Our Mission is to help members of the public through crises and other problems by providing crisis and other counselling services by trained counsellors. Services will be provided regardless of ability to pay based solely on voluntary donations.

See Schedule O

Program Services

DescriptionGrantsExpenses
The Organization provided over 5,000 voluntary counseling hours to individuals and families in need of assistance.--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Norman WisePresident, DirectorFT$18,000-$18,000
Stefani KauffanDirector-$0--
Mark AyersDirector-$0--
Glen UrquhartDirector-$0--
Liz CaldwellDirector-$0--
Tye RitterSec, Director-$0--
Guy SperdutoTreas, Director-$0--
Filing and Contact Details

Filer

Filer Name
Living Water Counseling Inc
EIN
84-2405991
In Care Of
% Norman Wise
Address
8431 Lake Worth Road, Lake Worth, FL 33467

Signing Officer

Name
Norman R Wise
Title
President
Signed
2025-09-12
Discuss with paid preparer
Yes

Preparer

Firm
Guy D Sperduto CPA PA
Address
8963 Stirling Road Suite 101, Cooper City, FL 33328
Preparer
Gaetano D Sperduto
Phone
9544320272
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 1,825”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank and Credit Charges 770”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office Expenses 1,229”

Form 990-EZ, Part I, Line 16, Other Expenses

“Benevolence 5,000”

Form 990-EZ, Part I, Line 16, Other Expenses

“Accounting fees 3,918”

Form 990-EZ, Part I, Line 16, Other Expenses

“Payroll service fees 726”

Form 990-EZ, Part I, Line 16, Other Expenses

“Subcontractors 19,300”

Form 990-EZ, Part I, Line 16, Other Expenses

“Taxes and licenses 162”

Form 990-EZ, Part I, Line 16, Other Expenses

“Software fees 366”

Form 990-EZ, Part I, Line 16, Other Expenses

“Website Expense 1,325”

Form 990-EZ, Part II, Line 24, Other Assets

“Undeposited Funds Beginning of year 0, End of year 442”

Form 990-EZ, Part II, Line 26, Liabilities

“Credit card payables Beginning of year 334, End of year 333”

Form 990-EZ, Part II, Line 26, Liabilities

“Unsecured Notes and Loans Payable Beginning of year 4,606, End of year 4,138”

Raw XML Appendix175 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mark Ayers
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance 1,825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bank and Credit Charges 770
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Benevolence 5,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounting fees 3,918
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Payroll service fees 726
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Norman R Wise
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Living Water Counseling Inc
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0842405991
ReturnHeader/Filer/InCareOfNm0% Norman Wise
ReturnHeader/Filer/USAddress/AddressLine1Txt08431 Lake Worth Road
ReturnHeader/Filer/USAddress/CityNm0Lake Worth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033467
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650699722
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Guy D Sperduto CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08963 Stirling Road Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cooper City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033328
ReturnHeader/PreparerPersonGrp/PhoneNum09544320272
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gaetano D Sperduto
ReturnHeader/ReturnTs02025-09-12T02:30:14-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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