Rock of Living Water Ministries

Nonprofit profile at a glance

EIN
832005598
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
Location
Tyler, TX, USA
Phone
9035215925
Rating
95
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$187,874
Expenses
$174,922
Assets
$41,196
Liabilities
$1,357

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

Leadership & pay

6 people listed

People named in this filing

  • HEATHER ALLEN (Executive Dir.)
  • SARAH ALBRECHT (Treasurer)
  • DON PARDOE (Secretary)

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

Supporting and encouraging families worldwide to serve and share Jesus through work, worship, and the Word.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 86% 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: 96
  • Transparency & Controls: 100
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 100%; rating input score 100

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: 6.9%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 31.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 17% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $175K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.