Chapin Living Waters Foundation Inc

Nonprofit profile at a glance

EIN
161560903
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Watertown, NY, USA
Phone
7173556655
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
International Agricultural Development

Reported finances

Revenue
$59,635
Expenses
$177,858
Assets
$109,217
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Stephen Clark (President)
  • David Chester (Vice President)

People named in this filing

  • Stephen Clark (President)
  • David Chester (Vice President)
  • Mary Westcott (Secretary-Treasurer)

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

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

Overview

Mission

Provide Bucket Drip Irrigation Kits and training materials for small scale vegetable gardening to US agricultural charities working primarily in developing countries with long dry seasons.

What it reported doing in 2025

Bucket Irrigation Kit grants to US charities offering agricultural training in developing countries as follows: $$12,152 UNTO works in 70 countries in development, including agriculture and Bucket Kit irrigation programs

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77.4%; rating input score 77

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -198.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $138K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Sustainability: Operating margin scored 5/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.