Agua Es Vida

Nonprofit profile at a glance

EIN
814815498
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2017
Location
Elgin, SC, USA
Phone
8036821709
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$168,277
Expenses
$114,423
Assets
$57,484
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JAMES E HANF (CEO)

People named in this filing

  • JAMES E HANF (CEO)
  • STEVE LEE (BOARD MEMBER)
  • DARREL THOMPSON (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help people anywhere but especially to provide a better quality of life for people in Peru especially along the Amazon River.

What it reported doing in 2025

Provided four trips for 20 people. We ministered in Girls and Boys homes villages churches and in neighborhoods. We provided for children and teenagers gifts and adults with much needed living gifts such as food and things for living a better quality of life. Also provided needed baby items for the Mothers Home. We provided water filters for people to have a better quality of life. We provided medical supplies and medical help to villages. Also helped a child with a cleft palate to get surgery. We also provided food for some remote villages due to economy being so bad. We helped with a young villager to go to school to become a Minister.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 38.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 20.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 77.5% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 51.2% of revenue deployed · 75.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $86K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.