At the bottom of the penguin is a large plug. If you push your finger into the plug, you'll be able to push the plastic coating out of the way to open up the plug. Fill this compartment with as much water as it will hold. Then you will need to fill the smaller plug with air. Make sure to fill the water hole first.
Thanks for all you do to minister to children. God bless you! And let us know if we can be of service in any other way.
Dave