2023-08-25T12:46:36-05:00 2022-12-31 262350873 CALIBER AUDIT & ATTEST LLP 805 AEROVISTA PLACE SUITE 103 SAN LUIS OBISPO CA 93401 990 2022-01-01 953987142 LIFEWATER INC DBA LIFEWATER INTERNATIONAL LIFE 4793605030 PO BOX 2868 BENTONVILLE AR 72712 TIM CULP COO 4793605030 2023-08-24 1 TIM CULP 999009999 0 KIMBERLYN SPILLER P01491937 8058880242 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TIM CULP PO BOX 2868 BENTONVILLE AR 72712 6729724 0 X WWW.LIFEWATER.ORG X 1984 CA LIFEWATER INTERNATIONAL IS A NON-PROFIT CHRISTIAN WATER DEVELOPMENT ORGANIZATION. 11 11 35 25 0 0 8012399 6686676 0 0 3978 12052 20630 30996 8037007 6729724 67712 105980 0 0 3561002 4128668 84000 42000 1383345 3451793 3676080 7164507 7952728 872500 -1223004 3826625 2637974 479032 513385 3347593 2124589 LIFEWATER INTERNATIONAL IS A NON-PROFIT CHRISTIAN WATER DEVELOPMENT ORGANIZATION DEDICATED TO EFFECTIVELY SERVING VULNERABLE CHILDREN AND FAMILIES BY PARTNERING WITH UNDERSERVED COMMUNITIES TO OVERCOME WATER POVERTY. 0 0 6313989 105980 30996 DURING 2022, LIFEWATER ACCOMPLISHED THE FOLLOWING TO FURTHER WATER ACCESS, SANITATION, & HYGEINE IN COMMUNITIES IN THE RURAL REGIONS OF ETHIOPIA, UGANDA, TANZANIA, AND CAMBODIA. COMPLETED 230 VILLAGE AND PRIMARY SCHOOL WATER & SANITATION CONSTRUCTION PROJECTS INCLUDING FOUR SOLAR-POWERED PIPED WATER SYSTEMS. SERVED 151,551 PEOPLE WITH THE VISION OF A HEALTHY VILLAGE STRATEGY. CERTIFIED 7,908 HEALTHY HOMES WHO HAD COMPLETED WATER & SANITATION REQUIREMENTS. IMPLEMENTED MWATER FOR DATA COLLECTION AND AUTOMATED VISUALIZATION FOR FIELD STAFF COMPLETED FIRST POST-PROJECT EVALUATION STUDIES TWO YEARS AFTER ENDLINE TO ASSESS PROJECT SUSTAINABILITY. 6313989 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 35 1 0 1 ET UG CB TZ 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X DANIEL MACFARLANE LIFEWATER INC 4793605030 314 S MAIN STREET BENTONVILLE AR 72712 KAREN TOBIN CHAIRMAN 2.00 X X 0 0 0 JAKE STEWART VICE CHAIR 2.00 X X 0 0 0 JOHN DRECHNY TREASURER 2.00 X X 0 0 0 SUE HOSTETLER SECRETARY 2.00 X X 0 0 0 LISA WEN DIRECTOR 2.00 X 0 0 0 PATRICIA KLEVER DIRECTOR 2.00 X 0 0 0 DAVE WELLER DIRECTOR 2.00 X 0 0 0 KYLE SALYER DIRECTOR 2.00 X 0 0 0 JEFF BJORCK DIRECTOR 2.00 X 0 0 0 KINOTI MEME DIRECTOR 2.00 X 0 0 0 TED SONG DIRECTOR 2.00 X 0 0 0 DAVID LEVAN PRESIDENT/CEO 40.00 X 165414 0 4977 TIMOTHY CULP COO 40.00 X 129198 0 3919 294612 0 8896 2 1 1 0 0 6686676 33377 6686676 12274 12274 -222 -222 MISCELLANEOUS REVENUE 611710 30996 30996 30996 6729724 30996 0 12052 105980 105980 294612 220959 29461 44192 3084181 1516240 1043889 524052 138547 96649 25196 16702 319117 171286 142831 5000 292211 171019 77817 43375 10835 3175 7660 31350 8024 23326 42000 42000 210964 37742 58481 114741 244064 2383 150 241531 84937 54012 17749 13176 289822 89732 175910 24180 190135 69454 120681 429866 312389 41729 75748 97876 91200 6676 45366 21118 24248 CONSTRUCTION INFRASTRUC 1707051 1707051 OTHER EXPENSES 302254 194845 49769 57640 DONATED GOODS 29029 19083 9946 PAYROLL SERVICE FEES 2531 2531 1440731 -1611793 171062 7952728 6313989 255394 1383345 2615273 1654125 52456 175090 392659 88254 1584703 864198 766237 720505 3826625 2637974 479032 365383 0 148002 479032 513385 X 2997093 1691159 350500 433430 3347593 2124589 3826625 2637974 -1223004 0 X X 0 1 X 1 0 X 3799666 5802898 6016557 7939737 6657648 30216506 3799666 5802898 6016557 7939737 6657648 30216506 765302 29451204 5559 5081 3778 3978 12052 30448 30246954 0.97370 0.96870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1584703 864198 720505 720505 OPERATING LEASE LIABILITY 148002 148002 X 6746864 17140 17140 6729724 0 6729724 7969868 17140 17140 7952728 0 7952728 PART X, LINE 2: INCOME TAX STATUS: THE ORGANIZATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED DECEMBER 31, 2022, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FASB (ASC). THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. 0 ETHIOPIA 6 83 PROGRAM SERVICES WASH PROGRAMS 1845145 UGANDA 2 26 PROGRAM SERVICES WASH PROGRAMS 1341262 CAMBODIA 2 10 PROGRAM SERVICES WASH PROGRAMS 282465 TANZANIA 1 20 PROGRAM SERVICES WASH PROGRAMS 821118 11 139 0 0 11 139 4289990 0 4289990 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, EMPOWER AND TRAIN LOCAL CHURCH LEADERS AND CARRY OUT EVANGELISTIC ACTIVITIES AND DISCIPLESHIP GROUPS IN THE LIFEWATER PROGRAM COMMUNITIES. 46731 GRANT PAYMENT PER MOU 0 CASH SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, EMPOWER AND TRAIN LOCAL CHURCH LEADERS AND CARRY OUT EVANGELISTIC ACTIVITIES AND DISCIPLESHIP GROUPS IN THE LIFEWATER PROGRAM COMMUNITIES. 43342 GRANT PAYMENT PER MOU 0 CASH SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, EMPOWER AND TRAIN LOCAL CHURCH LEADERS IN LIFEWATER PROGRAM AREAS AND MOBILIZE CHURCHES TO BECOME HEALTHY CHURCHES AND TO PROMOTE WASH INTEGRATION. 15907 GRANT PAYMENT PER MOU 0 CASH 0 0 0 0 0 0 PART I, LINE 2: MEMORANDUMS OF UNDERSTANDING ARE ENTERED INTO AND SIGNED BY BOTH PARTIES OUTLINING THE TERMS OF THE GRANT AWARDS FROM LIFEWATER TO OTHER ENTITIES. PART I, LINE 3: EXPENDITURES ARE TRACKED BY LOCATION IN THE ACCOUNTING SYSTEM. PART III ACCOUNTING METHOD: X X X X X 1 TROY JOHNSON 7704 E 118TH STREET SOUTH BIXBY OK 74008 DONOR REPRESENTATIVE 0 9997 49677 -39680 9997 49677 -39680 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY NONE X X X X 0 0 0 0 0 0 0 0 0 DAVID LEVAN PRESIDENT/CEO 165414 0 0 0 0 0 4977 0 0 0 170391 0 0 0 X 3 4344 FAIR MARKET VALUE X SOFTWARE 3 18669 FAIR VALUE X SUPPLIES 19 10360 FAIR VALUE X CRYPTO 1 5 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES THE BARNABAS FOUNDATION TO PROCESS NON-CASH GIFTS (PRIMARILY STOCK SECURITIES) ON THEIR BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS IS PROVIDED WITH A DRAFT COPY OF FORM 990 AND IS ASKED TO REVIEW AND COMMENT ON THE DRAFT PRIOR TO FILING. ALL QUESTIONS AND COMMENTS ARE ADDRESSED AND RESOLVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, DIRECTORS, OFFICERS AND MANAGEMENT ARE ASKED ABOUT POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS ARE PROVIDED WITH CONFLICT OF INTEREST DISCLOSURE FORMS AND ASKED TO READ AND SIGN THE FORM. POTENTIAL CONFLICTS ARE BROUGHT TO THE BOARD AND IMMEDIATELY DISCUSSED, ADDRESSED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD AND CEO SEEK COMPENSATION DATA FROM COMPARABLE ORGANIZATIONS AND MARKET EVALUATIONS BEFORE DETERMINING THE COMPENSATION FOR THE TOP EXECUTIVE AND STAFF. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C THE AUDIT COMMITTEE OVERSEES THE AUDIT PROCESS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.