Living Water Ministries Inc

Nonprofit profile at a glance

EIN
582053094
IRS 990-EZ coverage
2012–2025
Forms available
Form 990-EZ 2025
Location
Martinez, GA, USA
Phone
7068685599
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$149,900
Expenses
$107,555
Assets
$78,673

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

Leadership & pay

3 people listed

Executive titles in this filing

  • HAROLD J HODGENS (President)

People named in this filing

  • HAROLD J HODGENS (President)
  • STEVEN WHISENHUNT (Director)
  • KIM FOX (Secretary Treas)

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

To preach the good news of jesus christ

What it reported doing in 2025

Conducting and assisting in revival services in the state of Georgia. Assisting in the ministry of other churches in Georgia and the southeastern united states.

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 88% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 86.1%; rating input score 86

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 28.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 25.7%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 86.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $93K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 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.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.