Living Water Community Church Cheyenne Wyoming
Nonprofit profile at a glance
- EIN
- 824131405
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Cheyenne, WY, USA
- Phone
- 3076312671
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $213,993
- Expenses
- $188,667
- Assets
- $117,678
- Liabilities
- $514
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- Jason L King (Pastor): $46,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To impact our community with the movement of Jesus Christ transforming the city through his Living Water.
Operating model
- Revenue model
- Donor-supported. 92% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 59
- Accountability: 69
- Sustainability: 44
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.8%; rating input score 86
- Program expense ratio: 97.1%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.8%; rating input score 60; 60th percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 24.4%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 16.4% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 28.9% per year; rating input score 100; 90th percentile among comparable filings
Details
- Where the money goes: 85.8% of revenue deployed · 97.1% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $183K in reported program spending
- Leadership: top reported pay $46K · 5 people listed
- Consistency: 25 of 27 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors and grants
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.