Living Water Shower Ministry Inc
Nonprofit profile at a glance
- EIN
- 920852480
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2021
- Location
- Walkersville, MD, USA
- Rating
- 39
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $79,285
- Expenses
- $86,020
- Assets
- $110,819
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- ANTHONY W PETERSON (PRESIDENT)
People named in this filing
- ANTHONY W PETERSON (PRESIDENT)
- SABRINA HANCOCK (TREASURER & SECRETARY)
- NICCOLE ROLLS (TRUSTEE)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide services to the homeless popu
What it reported doing in 2024
Maintain a mobile shower facility for the homeless.
Operating model
- Revenue model
- Donor-supported. 92% 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
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 8
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 8%; rating input score 8
- Program expense ratio: 7.4%; rating input score 7
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -8.5%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 1.29; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -20.9% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -62.5% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -5.9% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 8% of revenue deployed · 7.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $6K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 8/100.
- High — Financial Efficiency: Program expense ratio scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.