Living Waters for Christ Inc C/o Michael Pfau

Nonprofit profile at a glance

EIN
454049782
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Ellicott City, MD, USA
Phone
4104800023
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Roman Catholic
Affiliation
Christianity

Reported finances

Revenue
$210,727
Expenses
$262,604
Assets
$11,504
Liabilities
$15,615

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MICHAEL PFAU (PRESIDENT)

People named in this filing

  • MICHAEL PFAU (PRESIDENT)
  • THOMAS LAUER (DIRECTOR)
  • MICHELE HILL (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Living water's for christ, inc. Is firmly grounded in the catholic faith and its activities are focused on reaching out to youth, young adults and adults for the express goal of bringing all to a deeper relationship with christ.

What it reported doing in 2024

Youth in christ offers an opportunity for youth and their parents to personally experience the good news of jesus christ, his unending love and mercy, and his personal call to discipleship. Our unique approach has several dimensions: annual kick-off: each parish or region involved in youth in christ will have a fun and focused kick-off event for the whole family, as a catalyst for strengthening your faith. The goal is to keep the energetic, spiritual momentum going all year, every year! Monthly meet-ups: host families will welcome several other families into their home 1-2 times per month, have fellowship and food, and then dive into the content of the night; video testimonies from catholics who are part of real families, just like yours. Meant to be a relaxed gathering, host families need not worry about teaching content or anything other than enjoying the good news and some great company. Hot topics: we provide weekly discussion points to keep your family's faith life growing at home. Communication is key for any relationship, and these once-a-week topics are easy to tackle at the dinner table, in the car, before bed, or any time you are together! Seasonal service: we will make some suggestions, and you pick the ones that work best for your family. Each family is asked to participate together in at least one form of service, at least once per season. Rise up rally: each spring, youth in christ partners with the archdiocese of baltimore to host a day-long middle school experience of fun, friendship, and faith that is not to be missed!

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 15
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: -24.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.36; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -11.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -21.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $263K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.