2024-08-29T15:31:09-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2023-01-01 202601035 WATER FIRST INTERNATIONAL WATE 2062973024 509 OLIVE WAY 1122 SEATTLE WA 98101 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 2062973024 2024-08-28 1 1 ROSALINDA MARIKAR CPA P01684134 2532721555 2024-08-28 2023 2024-08-08 14:25:15Z X WATER 1ST INTERNATIONAL MARLA SMITH-NILSON 509 OLIVE WAY 1122 SEATTLE WA 98101 3733481 0 X WWW.WATER1ST.ORG X 2005 WA WATER 1ST'S MISSION IS TO UNITE PEOPLE TO END THE GLOBAL WATER AND SANITATION CRISIS. 10 10 9 250 0 0 1963088 3600767 27724 24581 410 16573 -21407 -59242 1969815 3582679 1550835 412749 0 0 480140 532499 0 0 226952 266076 315679 2297051 1260927 -327236 2321752 2608315 3641177 1580651 277372 1027664 3363805 X SEE SCHEDULE O 0 0 980826 412749 24581 SEE SCHEDULE O 980826 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NC NH NJ NM NY OR PA RI SC TN UT VA WI WV CO OH CT X X X MARLA SMITH-NILSON 2062973024 509 OLIVE WAY SUITE 1122 SEATTLE WA 98117 JOSH EPPERSON CHAIR 2.00 X X 0 0 0 JULIA CLARKE VICE CHAIR 2.00 X X 0 0 0 DICK MOXON TREASURER 2.00 X X 0 0 0 KRISTINE BATY IMMEDIATE PAST CHAIR 1.00 X 0 0 0 LYNN CARR DIRECTOR 1.00 X 0 0 0 CAROLYN BARDON DIRECTOR 1.00 X 0 0 0 TIM KIRLEY DIRECTOR 1.00 X 0 0 0 DIANE LANGSTRAAT DIRECTOR 1.00 X 0 0 0 ERIC PARSONS DIRECTOR 1.00 X 0 0 0 CHRIS PRATLEY DIRECTOR 1.00 X 0 0 0 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 40.00 X 103253 0 3098 KIRK ANDERSON DIRECTOR OF INTERNATIONAL PROGRAMS 40.00 X 109878 0 11317 213131 0 14415 2 0 0 0 0 915740 86372 2598655 62544 3600767 EDUCATION SITE VISIT 611710 24581 24581 24581 22358 22358 51761 57546 -5785 -5785 -5785 22575 915740 90856 -68281 -68281 9600 2400 7200 7200 OTHER REVENUE 900099 1839 1839 1839 3582679 24581 0 -42669 412749 412749 106350 85080 10635 10635 354269 228028 19618 106623 7674 4486 123 3065 26756 17296 1077 8383 37450 25700 2399 9351 1251 75 1176 11246 11246 52331 46220 6111 1408 1408 50325 19605 1417 29303 9232 664 8568 57614 50806 1152 5656 58940 47259 228 11453 6325 5641 396 288 3959 403 3510 46 PROGRAM TRAVEL 33878 33878 BANKING & FINANCIAL SER 27662 1075 161 26426 SUPPLIES 1508 453 11 1044 1260927 980826 53149 226952 1541568 861950 694085 956413 350343 1769035 11258 18391 4357 4357 161 0 10900 0 35388 2608315 3641177 1498649 35953 76518 203542 5484 1500 0 36377 1580651 277372 X 1027664 1399804 1964001 1027664 3363805 2608315 3641177 2321752 14389 0 X 0 1 X 1 0 X 2624213 2506709 2276619 1963088 3600767 12971396 2624213 2506709 2276619 1963088 3600767 12971396 2480716 10490680 988 263 175 561 22358 24345 47323 63755 6669 1839 119586 13115327 85156 0.79990 0.85190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENT REVENUES OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4357 4357 0 0 LEASE LIABILITIES 36377 36377 X 3542070 0 3542070 40609 40609 3582679 1220318 0 1220318 40609 40609 1260927 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. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 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. 7269 SUB-SAHARAN AFRICA 0 0 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. 442350 SOUTH ASIA 0 0 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. 0 0 0 0 0 0 449619 0 449619 SUB-SAHARAN AFRICA WATER AND SANITATION SYSTEM FOR THE COMMUNITY OF KOKELO, KISUMU. 107211 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA WATER AND SANITATION SYSTEM FOR THE VILLAGES SURROUNDING EMUKOYE SPRING. 293537 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA ASSISTANCE WITH EVALUATION OF WATER1ST PROGRAMS IN SUB-SAHARAN AFRICA 12000 WIRE TRANSFER 0 N/A N/A 3 0 0 0 0 0 0 0 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. GIVE WATER GIVE LIFE GALA 744127 724852 19275 8000 43689 29400 CARRY5 WALK FOR WATER 190149 187749 2400 7045 3297 934276 912601 21675 15045 43689 32697 91431 -69756 X 3 44911 FMV X AUCTION PACKAGES 50 17633 FMV 0 0 0 0 PART I, COLUMN (B): AMOUNTS IN COLUMN (B) ARE THE NUMBER OF CONTRIBUTIONS. 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.