WATER FIRST INTERNATIONAL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WATER FIRST INTERNATIONAL (EIN 20-2601035)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-29
IRS object ID: 202402429349300045
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-08-29T15:31:09-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1145 BROADWAY SUITE 1300	AddressLine1Txt
City	TACOMA	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98402	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	202601035	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WATER FIRST INTERNATIONAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WATE	BusinessNameControlTxt
Phone	2062973024	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	509 OLIVE WAY 1122	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARLA SMITH-NILSON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2062973024	PhoneNum
Signature	2024-08-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROSALINDA MARIKAR CPA	PreparerPersonNm
PTIN	P01684134	PTIN
Phone	2532721555	PhoneNum
Preparation	2024-08-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	WATER 1ST INTERNATIONAL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	MARLA SMITH-NILSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	509 OLIVE WAY 1122	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,733,481	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WATER1ST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	WATER 1ST'S MISSION IS TO UNITE PEOPLE TO END THE GLOBAL WATER AND SANITATION CRISIS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	9	TotalEmployeeCnt
Total Volunteers	250	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,963,088	PYContributionsGrantsAmt
CY Contributions Grants	$3,600,767	CYContributionsGrantsAmt
PY Program Service Revenue	$27,724	PYProgramServiceRevenueAmt
CY Program Service Revenue	$24,581	CYProgramServiceRevenueAmt
PY Investment Income	$410	PYInvestmentIncomeAmt
CY Investment Income	$16,573	CYInvestmentIncomeAmt
PY Other Revenue	-$21,407	PYOtherRevenueAmt
CY Other Revenue	-$59,242	CYOtherRevenueAmt
PY Total Revenue	$1,969,815	PYTotalRevenueAmt
CY Total Revenue	$3,582,679	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,550,835	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$412,749	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$480,140	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$532,499	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$226,952	CYTotalFundraisingExpenseAmt
PY Other Expenses	$266,076	PYOtherExpensesAmt
CY Other Expenses	$315,679	CYOtherExpensesAmt
PY Total Expenses	$2,297,051	PYTotalExpensesAmt
CY Total Expenses	$1,260,927	CYTotalExpensesAmt
PY Revenues Less Expenses	-$327,236	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,321,752	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,608,315	TotalAssetsBOYAmt
Total Assets EOY	$3,641,177	TotalAssetsEOYAmt
Total Liabilities BOY	$1,580,651	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$277,372	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,027,664	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,363,805	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$980,826	ExpenseAmt
Grant	$412,749	GrantAmt
Revenue	$24,581	RevenueAmt
Desc	SEE SCHEDULE O	Desc
Total Program Service Expenses	$980,826	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARLA SMITH-NILSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2062973024	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	509 OLIVE WAY SUITE 1122	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98117	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JOSH EPPERSON
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
JULIA CLARKE
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DICK MOXON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
KRISTINE BATY
IMMEDIATE PAST CHAIR	1.00	Yes (X)		$0	$0	$0
LYNN CARR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CAROLYN BARDON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIM KIRLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DIANE LANGSTRAAT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIC PARSONS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS PRATLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARLA SMITH-NILSON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$103,253	$0	$3,098
KIRK ANDERSON
DIRECTOR OF INTERNATIONAL PROGRAMS	40.00			$109,878	$0	$11,317	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$213,131	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$14,415	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$915,740	FundraisingAmt
Government Grants	$86,372	GovernmentGrantsAmt
All Other Contributions	$2,598,655	AllOtherContributionsAmt
Noncash Contributions	$62,544	NoncashContributionsAmt
Total Contributions	$3,600,767	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EDUCATION SITE VISIT	Desc
Business	611710	BusinessCd
Total Revenue Column	$24,581	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,581	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$24,581	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,358	TotalRevenueColumnAmt
Exclusion	$22,358	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$51,761	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$57,546	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$5,785	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,785	TotalRevenueColumnAmt
Exclusion	-$5,785	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$22,575	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$915,740	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$90,856	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$68,281	TotalRevenueColumnAmt
Exclusion	-$68,281	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$9,600	GamingGrossIncomeAmt
Gaming Direct Expenses	$2,400	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,200	TotalRevenueColumnAmt
Exclusion	$7,200	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,839	TotalRevenueColumnAmt
Exclusion	$1,839	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,839	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,582,679	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,581	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$42,669	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$412,749	TotalAmt
Program Services	$412,749	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$106,350	TotalAmt
Program Services	$85,080	ProgramServicesAmt
Management And General	$10,635	ManagementAndGeneralAmt
Fundraising	$10,635	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$354,269	TotalAmt
Program Services	$228,028	ProgramServicesAmt
Management And General	$19,618	ManagementAndGeneralAmt
Fundraising	$106,623	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,674	TotalAmt
Program Services	$4,486	ProgramServicesAmt
Management And General	$123	ManagementAndGeneralAmt
Fundraising	$3,065	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$26,756	TotalAmt
Program Services	$17,296	ProgramServicesAmt
Management And General	$1,077	ManagementAndGeneralAmt
Fundraising	$8,383	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$37,450	TotalAmt
Program Services	$25,700	ProgramServicesAmt
Management And General	$2,399	ManagementAndGeneralAmt
Fundraising	$9,351	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,251	TotalAmt
Program Services	$75	ProgramServicesAmt
Management And General	$1,176	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,246	TotalAmt
Management And General	$11,246	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$52,331	TotalAmt
Program Services	$46,220	ProgramServicesAmt
Fundraising	$6,111	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,408	TotalAmt
Program Services	$1,408	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$50,325	TotalAmt
Program Services	$19,605	ProgramServicesAmt
Management And General	$1,417	ManagementAndGeneralAmt
Fundraising	$29,303	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$9,232	TotalAmt
Program Services	$664	ProgramServicesAmt
Fundraising	$8,568	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$57,614	TotalAmt
Program Services	$50,806	ProgramServicesAmt
Management And General	$1,152	ManagementAndGeneralAmt
Fundraising	$5,656	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$58,940	TotalAmt
Program Services	$47,259	ProgramServicesAmt
Management And General	$228	ManagementAndGeneralAmt
Fundraising	$11,453	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,325	TotalAmt
Program Services	$5,641	ProgramServicesAmt
Management And General	$396	ManagementAndGeneralAmt
Fundraising	$288	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,959	TotalAmt
Program Services	$403	ProgramServicesAmt
Management And General	$3,510	ManagementAndGeneralAmt
Fundraising	$46	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM TRAVEL	$33,878	$33,878
BANKING & FINANCIAL SER	$27,662	$1,075	$161	$26,426
SUPPLIES	$1,508	$453	$11	$1,044

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,260,927	TotalAmt
Program Services	$980,826	ProgramServicesAmt
Management And General	$53,149	ManagementAndGeneralAmt
Fundraising	$226,952	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,541,568	BOYAmt
EOY	$861,950	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$694,085	BOYAmt
EOY	$956,413	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$350,343	BOYAmt
EOY	$1,769,035	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$11,258	BOYAmt
EOY	$18,391	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,357	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,357	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$161	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$10,900	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$35,388	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,608,315	BOYAmt
EOY	$3,641,177	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,498,649	BOYAmt
EOY	$35,953	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$76,518	BOYAmt
EOY	$203,542	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,484	BOYAmt
EOY	$1,500	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$36,377	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,580,651	BOYAmt
EOY	$277,372	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,027,664	BOYAmt
EOY	$1,399,804	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$1,964,001	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,027,664	BOYAmt
EOY	$3,363,805	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,608,315	BOYAmt
EOY	$3,641,177	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,321,752	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$14,389	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,624,213	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,506,709	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,276,619	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,963,088	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,600,767	CurrentTaxYearAmt
Total	$12,971,396	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,624,213	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,506,709	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,276,619	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,963,088	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,600,767	CurrentTaxYearAmt
Total	$12,971,396	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,480,716	SubstantialContributorsTotAmt
Public Support Total170	$10,490,680	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$988	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$263	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$175	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$561	CurrentTaxYearMinus1YearAmt
Current Tax Year	$22,358	CurrentTaxYearAmt
Total	$24,345	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$47,323	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$63,755	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,669	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,839	CurrentTaxYearAmt
Total	$119,586	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$13,115,327	TotalSupportAmt
Gross Receipts Rltd Activities	$85,156	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.79990	PublicSupportCY170Pct
Public Support PY170	0.85190	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	FUNDRAISING EVENT REVENUES OTHER REVENUE	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,357	OtherCostOrOtherBasisAmt
Depreciation	$4,357	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITIES	Desc
Amt	$36,377	Amt

Field	Value	IRS element (for citing)
Total Liability	$36,377	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,542,070	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$3,542,070	RevenueSubtotalAmt
Other Revenues Not Included	$40,609	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$40,609	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,582,679	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,220,318	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,220,318	ExpensesSubtotalAmt
Other Expenses Not Included	$40,609	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$40,609	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,260,927	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SUBTOPIC 740-10, INCOME TAXES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	PROGRAM EXPENSES REPORTED ON PART IX 40,609.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	PROGRAM EXPENSES REPORTED ON PART IX 40,609.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	FIVE PROJECTS SERVING 1,542 PEOPLE WERE COMPLETED IN 2023. FOUR NEW PROJECTS WERE INITIATED IN 2023. WORK CONTINUES ON 10 PROJECTS SERVING 4,614 THAT WERE INITIATED DURING THE PANDEMIC AND EXPERIENCED DELAYS IN CONSTRUCTION AND GOVERNMENT CO-FINANCING. ADDITIONALLY, THE ORGANIZATION CO-FINANCED A PROGRAM WITH THE MUNICIPALITY OF VALLADOLID TO INSTALL HOUSEHOLD WATER METERS AT 100% OF THE HOUSEHOLDS IN THE MUNICIPALITY, ALLOWING RESIDENTS TO MONITOR THEIR WATER USAGE AND QUICKLY IDENTIFY LEAKS, AN IMPORTANT CLIMATE CHANGE PREPAREDNESS INITIATIVE IN THIS DRY REGION OF THE COUNTRY. IN HONDURAS, PROJECT USERS AND THE LOCAL GOVERNMENT CONTRIBUTE CASH, LABOR, AND LOCAL MATERIALS, WHICH ARE VALUED AT UP TO 25% OF THE TOTAL PROJECT COST.	$7,269
SUB-SAHARAN AFRICA	PROGRAM SERVICES	THE ORGANIZATION'S NEWEST PARTNERS IN KENYA CONTINUED WORK ON 2 LARGE PROJECTS SERVING 248 HOUSEHOLDS THAT WILL BE THE FIRST OF THEIR KIND TO BRING PIPED WATER, SHOWERS, AND FLUSH TOILETS TO THE HOMES OF PEOPLE IN KOKELO AND EMUKOYE. BASED ON THE SUCCESS OF THESE TRAILBLAZING PROJECTS, THE ORGANIZATION WILL EXPAND TO NEIGHBORING COMMUNITIES.	$442,350
SOUTH ASIA	PROGRAM SERVICES	IN BANGLADESH, THE ORGANIZATION CONTINUED WORK IN THE NEW GEOGRAPHIC AREAS ESTABLISHED IN 2019. DURING 2023, 462 WATER SYSTEMS SERVING 8,499 PEOPLE IN URBAN INFORMAL SETTLEMENTS IN DHAKA, CHATTOGRAM, AND KHULNA WERE CONSTRUCTED. THE ORGANIZATION'S GOAL IS TO MAXIMIZE COST-EFFECTIVENESS BY LEVERAGING LOCAL RESOURCES. PROJECT PARTICIPANTS IN THE ORGANIZATION'S BANGLADESH PROGRAM PAY 100% OF THE CAPITAL COSTS OF THEIR PROJECTS THROUGH TWO-YEAR LOANS. THE LOANS ARE REPAID TO THE LOCAL NON-GOVERNMENTAL ORGANIZATION, WHO IS THE RECIPIENT OF WATER FIRST'S GRANTS. REPAID LOAN FUNDS ARE REVOLVED AND USED FOR ADDITIONAL WATER AND SANITATION PROJECTS AND CREATE A SUSTAINABLE SOURCE OF FUNDS FOR WATER FIRST'S BANGLADESH PARTNER.

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$449,619	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$449,619	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SUB-SAHARAN AFRICA	WATER AND SANITATION SYSTEM FOR THE COMMUNITY OF KOKELO, KISUMU.	$107,211	WIRE TRANSFER	$0	N/A	N/A
SUB-SAHARAN AFRICA	WATER AND SANITATION SYSTEM FOR THE VILLAGES SURROUNDING EMUKOYE SPRING.	$293,537	WIRE TRANSFER	$0	N/A	N/A
SUB-SAHARAN AFRICA	ASSISTANCE WITH EVALUATION OF WATER1ST PROGRAMS IN SUB-SAHARAN AFRICA	$12,000	WIRE TRANSFER	$0	N/A	N/A

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

WHEN WATER 1ST MAKES A GRANT TO A RECIPIENT ORGANIZATION, THESE PROCEDURES ARE FOLLOWED: A GRANT AGREEMENT IS SIGNED BETWEEN WATER 1ST AND EACH RECIPIENT ORGANIZATION DESCRIBING THE PROJECT FOR WHICH THE GRANT FROM WATER 1ST IS BEING GIVEN IN SUPPORT OF WATER, SANITATION, AND HEALTH PROJECTS IN SPECIFIC COMMUNITIES, OR GROUP OF SPECIFIC COMMUNITIES. THE AGREEMENT WILL SPECIFY THE PURPOSES FOR WHICH THE GRANT IS BEING MADE, REQUIRING A FINAL NARRATIVE AND FINANCIAL REPORTING DURING PROJECT IMPLEMENTATION, REQUIRING A FINAL NARRATIVE AND FINANCIAL REPORT, AND ACKNOWLEDGING WATER 1ST'S AUTHORITY TO WITHHOLD AND/OR RECOVER GRANT FUNDS IN CASE SUCH FUNDS ARE, OR APPEAR TO BE, MISUSED. GRANT AGREEMENTS ARE ENDORSED BY FINANCING BY THE MEMBERS OF THE INTERNATIONAL PROGRAMS TEAM (CURRENTLY STAFF MEMBERS KIRK ANDERSON, MARLA SMITH-NILSON, AND STEVE DEEM, MOZAMBIQUE PARTNER ORGANIZATION STAFF MEMBER TCHEIZI MUTEMBA AND BOARD MEMBER RICHARD MOXON) WITHIN THE ANNUAL BUDGET ALLOWANCES APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR OR ANYONE WITH CHECK SIGNING AUTHORITY WILL TRANSFER THE QUARTERLY PROGRESS PAYMENT TO THE PARTNER ORGANIZATIONS ACCORDING TO THE SCHEDULE SPECIFIED IN THE GRANT AGREEMENT. WATER 1ST STAFF WILL THEN NOTIFY OUR LOCAL PARTNER ORGANIZATION OF TRANSFER AND ASK THEM TO COMPLETE A WIRE TRANSFER CONFIRMATION FORM OR PROVIDE OTHER CONFIRMATION THAT THE FUNDS WERE RECEIVED. AFTER FUNDS HAVE BEEN TRANSFERRED, OUR LOCAL PARTNER ORGANIZATIONS WILL BE REQUIRED TO SUBMIT QUARTERLY FINANCIAL REPORTS AND WILL ALSO BE REQUIRED TO HAVE AN ANNUAL INDEPENDENT AUDIT OF THEIR ACCOUNTS. WATER 1ST IS AWARE OF THE U.S. EXECUTIVE ORDERS AND U.S. LAW THAT PROHIBIT TRANSACTIONS WITH, AND THE PROVISION OF RESOURCES AND SUPPORT TO, INDIVIDUALS AND ORGANIZATIONS ASSOCIATED WITH TERRORISM. IN SELECTING AND MONITORING OUR LOCAL PARTNER ORGANIZATIONS, WE WILL WORK TO ENSURE COMPLIANCE WITH THESE EXECUTIVE ORDERS AND LAWS, BY MONITORING THE DISTRIBUTIONS WE MAKE TO OUR LOCAL PARTNER ORGANIZATIONS AND ALSO CROSS-CHECKING WITH THE U.S. DEPARTMENT OF STATE'S CURRENT LIST OF DESIGNATED FOREIGN TERRORIST ORGANIZATIONS. WATER 1ST ALSO CONDUCTS SITE INSPECTIONS AND REQUIRE ACCESS TO ALL INVOICES, FINANCIAL RECORDS AND ACCOUNTS FOR THE PROJECTS WE SUPPORT THROUGH OUR LOCAL PARTNER ORGANIZATIONS. WATER 1ST RESERVES THE RIGHT TO HAVE AN AUDIT CONDUCTED IF ANY QUESTIONS CANNOT BE RESOLVED DURING OUR SITE INSPECTIONS.

PART I, LINE 3:

WATER 1ST HAS ONGOING MONITORING OF EACH GRANT AND EACH LOCAL PARTNER ORGANIZATION. ACCORDING TO OUR GRANT AGREEMENTS, EACH OF OUR LOCAL PARTNER ORGANIZATIONS WILL BE REQUIRED TO: SUBMIT QUARTERLY FINANCIAL REPORTS AS WELL AS FINAL FINANCIAL REPORT AFTER EXPENDITURE OF THE ENTIRE GRANT TO WATER 1ST DESCRIBING IN DETAIL HOW THE GRANT WAS SPENT; SUBMIT QUARTERLY NARRATIVE PROGRESS REPORTS AS WELL AS A FINAL REPORT AFTER EXPENDITURE OF THE ENTIRE GRANT TO WATER 1ST DESCRIBING THE EXTENT TO WHICH THE GOALS AND PURPOSES OF THE PROJECT OR PROGRAM FOR WHICH THE GRANT WAS OBTAINED WERE ACCOMPLISHED; PROVIDE THE MOST RECENT COPY OF AN ANNUAL INDEPENDENT AUDIT OF THE LOCAL PARTNER ORGANIZATION'S FINANCIAL RECORDS; PROVIDE, AS PART OF THEIR FINANCIAL REPORT TO WATER 1ST, COMPLETE RECORDS OF EACH RECEIPT AND EXPENDITURE MADE IN CONNECTION WITH THE GRANT; USE THE ENTIRE GRANT ONLY FOR THE PURPOSES STATED IN THE AGREEMENT BETWEEN WATER 1ST AND THE LOCAL PARTNER ORGANIZATION; AND REPAY ANY PORTION OF THE GRANT NOT USED FOR THE PURPOSES STATED IN THE GRANTEE'S GRANT PROPOSAL. WATER 1ST STAFF MAKES PERIODIC VISITS, NO LESS THAN ANNUALLY, TO OUR LOCAL PARTNER ORGANIZATIONS AND THE PROJECTS SUPPORTED BY WATER 1ST, TO CONDUCT OUR OWN INSPECTION OF THE ONGOING OR COMPLETED WATER, SANITATION AND HEALTH PROJECTS FUNDED BY WATER 1ST. WATER 1ST HAS A WRITTEN EVALUATION THAT WE COMPLETE WHICH INVOLVES INTERVIEWS WITH THE STAFF OF THE LOCAL PARTNER ORGANIZATION, THE WATER COMMITTEES AND INDIVIDUAL HOUSEHOLDS. OBSERVATIONS WILL ALSO BE MADE OF THE USE AND CONSTRUCTION OF THE WATER AND SANITATION SYSTEMS. AS PART OF EACH VISIT, WATER 1ST MEETS WITH THE STAFF OF THE LOCAL PARTNER ORGANIZATION TO SHARE THE EVALUATION RESULTS SO THAT THE LOCAL PARTNER ORGANIZATION CAN FURTHER IMPROVE ITS EFFORTS IN THE COMMUNITIES WE SUPPORT. THESE MEETINGS COVER SUCH TOPICS AS HEALTH EDUCATION, PROJECT OPERATION AND MAINTENANCE, FINANCE, WATERSHED PROTECTION, SANITATION, AND COMMUNITY ORGANIZATION. THESE MEETINGS ALSO ALLOW THE STAFF OF WATER 1ST TO PROVIDE SOME CROSS-FERTILIZATION OF IDEAS AND EXPERIENCE SHARING BETWEEN LOCAL PARTNER ORGANIZATIONS. WHILE CONDUCTING OVERSIGHT OF THE GRANTS, IF WATER 1ST DETERMINES THAT ANY PORTION OF A GRANT HAS BEEN USED FOR A PURPOSE OTHER THAN STATED IN THE AGREEMENT, WATER 1ST WILL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER SUCH WRONGFULLY DIVERTED FUNDS AND, AT THE DISCRETION OF WATER 1ST STAFF, WILL IMMEDIATELY TERMINATE THE GRANT ARRANGEMENT WITHOUT ANY OBLIGATION TO MAKE FURTHER DISBURSEMENTS OF THE GRANT. IF WATER 1ST DETERMINES THAT A LOCAL PARTNER ORGANIZATION HAS OTHERWISE VIOLATED THE AGREEMENT (BY, FOR EXAMPLE, FAILING TO SUBMIT REQUIRED REPORTS), WATER 1ST WILL EITHER, AT THE DISCRETION OF THE STAFF, (A) WITHHOLD ANY FUTURE INSTALLMENTS OF THE GRANT UNTIL GRANTEE CORRECTS THE VIOLATION, OR (B) IMMEDIATELY TERMINATE THE ARRANGEMENT WITHOUT ANY OBLIGATION TO MAKE FURTHER DISBURSEMENTS OF THE GRANT.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GIVE WATER GIVE LIFE GALA	Event1Nm
Gross Receipts Event1	$744,127	GrossReceiptsEvent1Amt
Charitable Contri Event1	$724,852	CharitableContriEvent1Amt
Gross Revenue Event1	$19,275	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$8,000	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$43,689	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$29,400	OtherDirectExpensesEvent1Amt
Event2	CARRY5 WALK FOR WATER	Event2Nm
Gross Receipts Event2	$190,149	GrossReceiptsEvent2Amt
Charitable Contri Event2	$187,749	CharitableContriEvent2Amt
Gross Revenue Event2	$2,400	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$7,045	RentFacilityCostsEvent2Amt
Other Direct Expenses Event2	$3,297	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$934,276	GrossReceiptsTotalAmt
Charitable Contributions Tot	$912,601	CharitableContributionsTotAmt
Gross Revenue Total Events	$21,675	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$15,045	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$43,689	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$32,697	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$91,431	DirectExpenseSummaryEventsAmt
Net Income Summary	-$69,756	NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$44,911	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	AUCTION PACKAGES	Desc
Contribution	50	ContributionCnt
Noncash Contributions Rpt F990	$17,633	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	AMOUNTS IN COLUMN (B) ARE THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 PART III, LINE 1	WATER 1ST'S MISSION IS TO ENABLE THE WORLD'S POOREST PEOPLE TO IMPLEMENT AND SUSTAIN COMMUNITY-MANAGED PROJECTS INTEGRATING CLEAN WATER SUPPLY, SANITATION AND HYGIENE EDUCATION. WATER 1ST UNITES PEOPLE TO FIGHT THE GLOBAL WATER AND SANITATION CRISIS . WE BELIEVE THIS WORLDWIDE, SILENT CATASTROPHE WILL BE SOLVED WHEN WE BUILD A COMMUNITY OF CONCERNED INDIVIDUALS, AND MOBILIZE THEM TO TAKE SIMPLE, EFFECTIVE ACTIONS.
FORM 990 PART III, LINE 4A	IN 2023, THE ORGANIZATION COMPLETED 467 PROJECTS SERVING 10,041 PEOPLE. EVERY PROJECT INCORPORATES ACCESS TO WATER AND TOILETS, HYGIENE EDUCATION, AND COMMUNITY DEVELOPMENT. AS OF DECEMBER 2023, THE WATER FIRST COMMUNITY CONTRIBUTED OVER $34 MILLION TO SUPPORT 4,819 PROJECTS SERVING 283,320 PEOPLE IN FIVE COUNTRIES. WE ESTIMATE THAT OVER 138 MILLION CUMULATIVE HOURS OF WATER-COLLECTION LABOR HAVE BEEN SAVED AS A RESULT OF WATER1ST PROJECTS. IN BANGLADESH, THE ORGANIZATION CONTINUED WORK IN THE NEW GEOGRAPHIC AREAS ESTABLISHED IN 2019. DURING 2023, 462 WATER SYSTEMS SERVING 8,499 PEOPLE IN URBAN INFORMAL SETTLEMENTS IN DHAKA, CHATTOGRAM, AND KHULNA WERE CONSTRUCTED. THE ORGANIZATION'S GOAL IS TO MAXIMIZE COST-EFFECTIVENESS BY LEVERAGING LOCAL RESOURCES. PROJECT PARTICIPANTS IN THE ORGANIZATION'S BANGLADESH PROGRAM PAY 100% OF THE CAPITAL COSTS OF THEIR PROJECTS THROUGH TWO-YEAR LOANS. THE LOANS ARE REPAID TO THE LOCAL NON-GOVERNMENTAL ORGANIZATION, WHO IS THE RECIPIENT OF WATER FIRST'S GRANTS. REPAID LOAN FUNDS ARE REVOLVED AND USED FOR ADDITIONAL WATER AND SANITATION PROJECTS AND CREATE A SUSTAINABLE SOURCE OF FUNDS FOR WATER FIRST'S BANGLADESH PARTNER. IN HONDURAS, THE ORGANIZATION'S PROJECTS PROVIDE ACCESS TO PIPED WATER AND TOILETS AT EVERY HOUSEHOLD, COMMUNITY CENTER, SCHOOL AND CLINIC. FIVE PROJECTS SERVING 1,542 PEOPLE WERE COMPLETED IN 2023. FOUR NEW PROJECTS WERE INITIATED IN 2023. WORK CONTINUES ON 10 PROJECTS SERVING 4,614 THAT WERE INITIATED DURING THE PANDEMIC AND EXPERIENCED DELAYS IN CONSTRUCTION AND GOVERNMENT CO-FINANCING. ADDITIONALLY, THE ORGANIZATION CO-FINANCED A PROGRAM WITH THE MUNICIPALITY OF VALLADOLID TO INSTALL HOUSEHOLD WATER METERS AT 100% OF THE HOUSEHOLDS IN THE MUNICIPALITY, ALLOWING RESIDENTS TO MONITOR THEIR WATER USAGE AND QUICKLY IDENTIFY LEAKS, AN IMPORTANT CLIMATE CHANGE PREPAREDNESS INITIATIVE IN THIS DRY REGION OF THE COUNTRY. IN HONDURAS, PROJECT USERS AND THE LOCAL GOVERNMENT CONTRIBUTE CASH, LABOR, AND LOCAL MATERIALS, WHICH ARE VALUED AT UP TO 25% OF THE TOTAL PROJECT COST. THE ORGANIZATION'S HONDURAS PARTNER HAS THE CAPACITY TO PROVIDE ASSISTANCE FOR WATER SYSTEM CONSTRUCTION, EXPANSION, AND REPAIR ON A LOAN BASIS, FURTHER LEVERAGING LOCAL RESOURCES. THE ORGANIZATION'S NEWEST PARTNERS IN KENYA CONTINUED WORK ON 2 LARGE PROJECTS SERVING 248 HOUSEHOLDS THAT WILL BE THE FIRST OF THEIR KIND TO BRING PIPED WATER, SHOWERS, AND FLUSH TOILETS TO THE HOMES OF PEOPLE IN KOKELO AND EMUKOYE. BASED ON THE SUCCESS OF THESE TRAILBLAZING PROJECTS, THE ORGANIZATION WILL EXPAND TO NEIGHBORING COMMUNITIES.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR, THEN BY THE BOARD TREASURER, AND THEN IT IS SENT TO THE ENTIRE BOARD VIA EMAIL BEFORE IT IS FILED. BOARD MEMBERS ARE GIVEN A DATE BY WHICH TO RESPOND GIVING THE EXECUTIVE DIRECTOR THE AUTHORITY TO FILE THE FORM 990 ON BEHALF OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 12C	ALL WATER 1ST EMPLOYEES AND BOARD MEMBERS ARE COVERED UNDER OUR CONFLICT OF INTEREST POLICY. WE MUST NOT ONLY AVOID ACTUAL CONFLICTS OF INTEREST, BUT ALSO AVOID SITUATIONS THAT MAY CREATE ANY APPEARANCE THAT A CONFLICT EXISTS. CONFLICTS ARE DETERMINED AT THE BOARD LEVEL AND ARE REVIEWED BY THE BOARD. EMPLOYEES AND BOARD MEMBERS HAVE A DUTY TO DISCLOSE ANY POSSIBLE CONFLICTS. AFTER DISCLOSURE, THE REMAINING BOARD SHALL DECIDE BY MAJORITY VOTE IF A CONFLICT OF INTEREST EXISTS. THESE DISCUSSIONS AND VOTES ARE RECORDED IN WRITTEN MEETING MINUTES. WE ALSO HAVE PROCEDURES IF WE FIND VIOLATIONS OF OUR POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR IS CURRENTLY THE ONLY COMPENSATED OFFICER IN OUR ORGANIZATION. THE BOARD GOVERNANCE COMMITTEE UNDERTAKES AN ANNUAL PERFORMANCE REVIEW, INTERVIEWING BOARD AND STAFF MEMBERS FOR INPUT. COMPENSATION IS PARTLY BASED ON THIS REVIEW, AND ALSO BASED ON BENCH-MARKING COMPENSATION DATA FROM OTHER SIMILAR NONPROFITS. AT THE BOARD'S ANNUAL NOVEMBER MEETING, THE BUDGET FOR THE YEAR IS APPROVED, INCLUDING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS NOT PRESENT FOR THIS DISCUSSION, NOT DOES THE EXECUTIVE DIRECTOR HAVE A VOTE ON THIS TOPIC OR ANY OTHER BOARD VOTE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
FORM 990, PART VI, SECTION C, LINE 19	OUR AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE FOR DOWNLOAD AND UPON REQUEST. ALL OTHER DOCUMENTS, SUCH AS OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND OTHER DOCUMENTS OF INTEREST TO OUR SUPPORTERS ARE AVAILABLE UPON REQUEST.