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Life Waters

EIN 46-5104322 · Saint Louis, MO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceWeak48 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

LIFEWATERS PROVIDES CAMARADERIE, TRAINING, AND CERTIFICATION IN ADAPTIVE SCUBA DIVING FOR DIVERS AND DIVE PARTNERS FOR VETERANS AND CIVILIANS WITH MOBILITY IMPAIRMENTS. LIFEWATERS ADAPTIVE SCUBA PROGRAM IS DESIGNED TO HELP IMPROVE THE LIVES OF OUR PARALYZED AND DISABLED VETERANS BY OFFERING DISCOVER SCUBA AND SCUBA CERTIFICATIONS THROUGH SCUBA DIVING INTERNATIONAL (SDI) (SCUBILITY PROGRAM) AS PART OF RECREATIONAL WATER THERAPY. THE PROGRAM IS RUN BY DEDICATED STAFF VOLUNTEERS TO INCLUDE SCI THERAPISTS, DOCTORS, NURSES, VETERANS AND CIVILIANS WHO ARE PASSIONATE ABOUT HELPING OUR VETERANS IN THE SPORT OF DIVING.

Income
$256,798
Spending
$275,928
Spent on programs
96%
Reserves
13.1 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
217

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 43% of charities in its peer group (public benefit, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.1 months of spending.

  • Debt

    16 of 20

    It owes 27% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    5 of 15

    Income fell 21% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 48 out of 100. Higher than 17% of charities in its peer group (public benefit, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $265,486 spent. LIFEWATERS CONTINUES ITS MISSION OF DIVING THERAPY THROUGH SCUBA TRAINING FOR VETERANS. IN 2024, LIFEWATERS CERTIFIED A TOTAL OF 185 DIVERS AND FIRST RESPONDERS RANGING FROM ADVANCE DIVER, OPEN WATER DIVER, AND DESCUE DIVERS. LIFE WATERS' LARGEST PROGRAM SERVICES INCLUDED INTRODUCING NEW APPLICANTS TO SCUBA THROUGH SNORKELING AND DISCOVER SCUBA AND TRAINING THEM TO CERTIFY UNDER SCUBA DIVING INTERNATIONAL (SDI). TRAIN INSTRUCTORS AND DIVE BUDDIES TO SDI CERTIFIED STANDARDS. LIFE WATERS IS ALSO REACHING OUT TO BUILD THE LIFE WATERS TEAM TO SUPPORT THE PARTICIPANTS, AS WELL AS THE FAMILIES AND CAREGIVERS INTERACTING WITH THEM. SERVICES AND TIME DONATED FOR SCUBA TRAINING WERE VALUED AT $958,980.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.