﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2016v3.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-10-31T13:39:57-07:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Leverett &amp; Associates</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2500 Arthur Avenue</AddressLine1Txt>
        <CityNm>Sykesville</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>217846701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453129392</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Spouts of Water</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPOU</BusinessNameControlTxt>
      <PhoneNum>2243811763</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9416 Margail Ave</AddressLine1Txt>
        <CityNm>Des Plaines</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>600163811</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SEUL KU</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2243811763</PhoneNum>
      <SignatureDt>2017-09-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>J FRED LEVERETT CPA</PreparerPersonNm>
      <PhoneNum>3017855409</PhoneNum>
      <PreparationDt>2017-10-31</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>73.133.100.110</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2017-10-31</IPDt>
      <IPTm>13:39:50</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
      <FederalOriginalSubmissionId>2709192017300002970g</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2017-10-27</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>A117940FFBF87C4D53373031ABEC64778D5464F6</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>A117940FFBF87C4D53373031ABEC64778D5464F6</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2018-03-14 21:41:22Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>57502</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49122</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>8380</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>57502</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>21672</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>921</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5224</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>53407</OtherExpensesTotalAmt>
      <TotalExpensesAmt>81224</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-23722</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51667</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-26855</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>1090</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>21245</BOYAmt>
        <EOYAmt>1090</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>30422</BOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>51667</BOYAmt>
        <EOYAmt>1090</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>51667</BOYAmt>
        <EOYAmt>1090</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To provide clean drinking water access to millions in need through the production and distribution of ceramic water filters</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To manufacture and distribute water filtration systems locally in Uganda employing local employees and potters assisted by US volunteers.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>48300</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>37361</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To encourage adoption of safe drinking water practices by partnering with local schools to provide clean water education to students, the importance of clean water is stressed starting from a young age.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>24898</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Volunteer Program/Cultural Immersion: invites high school students from around the world to experience Uganda, build water filters and interact with students in Uganda. Returning home to increase awareness in their communities.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12757</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>75016</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAYA BRETZIUS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEUL KU</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KYE</PersonNm>
        <TitleTxt>Founder/Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUVAI GUNASEKARAN</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNIE MCCARTHY</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM MCCARTHY</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM RASEMAN</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleN BinaryAttachment">true</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>THE BOARD</PersonNm>
        <USAddress>
          <AddressLine1Txt>9416 Margail Ave</AddressLine1Txt>
          <CityNm>Des Plaines</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60016</ZIPCd>
        </USAddress>
        <PhoneNum>2243811763</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>true</ForeignFinancialAccountInd>
      <ForeignFinancialAccountCntryCd>UG</ForeignFinancialAccountCntryCd>
      <ForeignOfficeInd>true</ForeignOfficeInd>
      <ForeignOfficeCountryCd>UG</ForeignOfficeCountryCd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="16000371">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>26024</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68985</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70026</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49122</CurrentTaxYearAmt>
        <TotalAmt>233657</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>9805</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63595</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8380</CurrentTaxYearAmt>
        <TotalAmt>85780</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>26024</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29305</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>72985</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133621</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57502</CurrentTaxYearAmt>
        <TotalAmt>319437</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>319437</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4843</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9805</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1113</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>15761</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>335198</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part III, Line 12 Description: Fundraising 2012: 4843. Description: Volunteer Program 2013: 9805. Description: Miscellaneous 2015: 1113.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleN documentId="00000004">
      <LiquidationOfAssetsTableGrp>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>All water filter producg asset</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2016-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>20000</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>FMV comps</MethodOfFMVDeterminationTxt>
          <PersonNm>SPOUTS OF WATER LTD</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>Stensera Rd</AddressLine1Txt>
            <CityNm>Kampala</CityNm>
            <CountryCd>UG</CountryCd>
          </ForeignAddress>
          <IRCSectionTxt>Foreign Ent</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
      </LiquidationOfAssetsTableGrp>
      <AssetsDistributedInd>true</AssetsDistributedInd>
      <RequiredToNotifyAGInd>false</RequiredToNotifyAGInd>
      <LiabilitiesPaidInd>true</LiabilitiesPaidInd>
      <BondsOutstandingInd>false</BondsOutstandingInd>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="00000005" softwareId="16000371">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt IV</FormAndLineReferenceDesc>
        <ExplanationTxt>Organizatiuon transferred water filter producing assets to Spouts Of Water Ltd, a Uganada entity, on 12/31/2016. Spouts of Water (US) will no longer manufacture the water filters. Spouts Of Water (US) will primarily focus on education programs and water filter distribution activities. The organization has not terminated, dissolved or liquidated.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Filter Production Costs 26935.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Supplies 1838.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 11098.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Service Charges 580.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Social Programs 2646.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Taxes 4102.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 6208.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Translation Adjustments -2641.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Asset Transfer -24214.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>