Walk on Water
Legal name: Walk on Water Ministries of Central Florida Inc
Nonprofit profile at a glance
- EIN
- 743237382
- IRS 990 coverage
- 2023–2025
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2025, Form 990-EZ 2022, Form 990-N 2011
- Location
- Merritt Island, FL, United States
- Phone
- (321) 291 - 7846
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $194,749
- Expenses
- $211,070
- Assets
- $322,459
- Liabilities
- $21,558
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- PATRICIA BRYAN (DIRECTOR): $30,270 total reported compensation
- BEKA H COX (OFFICER): $27,121 total reported compensation
- NOAH BRYAN (OFFICER): $18,008 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 is a faith-based nonprofit dedicated to transforming lives, providing affordable therapeutic services to underserved communities and empowering individuals with special needs, veterans, and at-risk individuals; its program enhances physical health, coordination, mental well-being, and confidence so everyone—regardless of background or ability—has the opportunity to thrive.
What it reported doing in 2025
Walk On Water is a non-profit organization dedicated to giving individuals the opportunity to experience and bond with horses in a safe and loving environment. We are committed to teaching responsibility, self-confidence, teamwork and communication skills with the help of our equine partners. We have and joyfully accepted students of all abilities
Operating model
- Revenue model
- Earned-program. 79% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
STRONG - 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: 88
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.2%; rating input score 97
- 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: Limited
- 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: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.4%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 1.53; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 36.3%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 31.7% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 65th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 39th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 97.2% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $205K in reported program spending
- Leadership: top reported pay $30K · 5 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Operating margin scored 21/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.