Walk on Water Ltd

Nonprofit profile at a glance

EIN
810600646
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Bonita Springs, FL, USA
Phone
6128493160
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$41,501
Expenses
$50,060
Assets
$26,038
Liabilities
$692

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DEBBIE KRAFT (PRESIDENT)

Highest reported compensation

  • DEBBIE KRAFT (PRESIDENT): $14,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Walk on water's purpose is to foster relationships and share god's love while appreciating, experiencing and caring for his creation of nature, lakes, rivers, oceans and water. Activities are primarily focused on stewardship of god's creation on, around or related to bodies of water.

What it reported doing in 2025

Water related environment and pollinator protection activities along with on the water activities of kayaking, canoeing, paddle boarding and fishing were done throughout the year. Young adults from the program were mentored, discipled and coached throughout the year. Involvement in water stewardship organizations and engagement with public officials, lawn services, and watershed district for protection of water, lakes and streams throughout the year.

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 - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 54.1%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.6%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 28%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -9.6% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -5.2% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 54.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $14K · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.