2023-11-14T14:06:39-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 900 TACOMA WA 98402 990 2022-01-01 202601035 WATER FIRST INTERNATIONAL WATE 2062973024 1904 3RD AVENUE 1012 SEATTLE WA 98101 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 2062973024 2023-11-14 1 MARLA SMITH-NILSON 999009999 0 ROSALINDA MARIKAR CPA P01684134 2532721555 2023-11-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z WATER 1ST INTERNATIONAL MARLA SMITH-NILSON 1904 3RD AVENUE 1012 SEATTLE WA 98101 2085867 0 X WWW.WATER1ST.ORG X 2005 WA WATER 1ST'S MISSION IS TO UNITE PEOPLE TO END THE GLOBAL WATER AND SANITATION CRISIS. 8 8 10 250 0 0 2276619 1963088 0 27724 2921 410 44244 -21407 2323784 1969815 1328467 1550835 0 0 509822 480140 0 0 200930 180524 266076 2018813 2297051 304971 -327236 2744455 2608315 1380531 1580651 1363924 1027664 X SEE SCHEDULE O 1 0 2051506 1550835 27724 SEE SCHEDULE O 2051506 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 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 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 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 1904 3RD AVE SUITE 1012 SEATTLE WA 98101 KATY BATY CHAIR 2.00 X X 0 0 0 JOSH EPPERSON VICE CHAIR 2.00 X X 0 0 0 DICK MOXON TREASURER 2.00 X X 0 0 0 LYNN CARR DIRECTOR 2.00 X 0 0 0 JULIA CLARKE DIRECTOR 2.00 X 0 0 0 LARA KAMMERECK DIRECTOR 2.00 X 0 0 0 TIM KIRLEY DIRECTOR 2.00 X 0 0 0 DIANE LANGSTRAAT DIRECTOR 2.00 X 0 0 0 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 40.00 X 99239 0 2977 KIRK ANDERSON DIRECTOR OF INTERNATIONAL PROGRAMS 40.00 X 105251 0 12081 204490 0 15058 1 0 0 0 0 993485 404266 565337 50376 1963088 EDUCATION SITE VISIT 611710 27724 27724 27724 561 561 50225 50376 -151 -151 -151 29700 993485 62676 -32976 -32976 7900 3000 4900 4900 OTHER REVENUE 900099 6669 6669 6669 1969815 27724 0 -20997 1550835 1550835 102217 81773 10222 10222 317411 217881 14885 84645 3157 2210 947 22564 15730 1267 5567 34791 25231 1883 7677 586 35 551 11663 11663 19524 11972 23 7529 442 442 43299 13732 974 28593 17530 1261 16269 59961 52766 1199 5996 3151 106 51 2994 1214 959 126 129 3866 1983 1658 225 PROGRAM TRAVEL 71621 71621 BANKING & FINANCIAL SER 19455 134 19321 SUPPLIES 8278 2485 63 5730 5486 350 50 5086 2297051 2051506 44615 200930 1834330 1541568 643239 694085 235470 350343 11331 11258 4357 4196 161 161 19924 10900 2744455 2608315 27685 1498649 1347362 76518 5484 5484 1380531 1580651 X 1363924 1027664 1363924 1027664 2744455 2608315 -327236 -9024 0 X 0 0 0 X 2983993 2624213 2506709 2276619 1963088 12354622 2983993 2624213 2506709 2276619 1963088 12354622 1661446 10693176 910 988 263 175 561 2897 76955 47323 63755 6669 194702 12552221 68192 0.85190 0.83890 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 4196 161 161 0 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES THE ORGANIZATION PROVIDES GRANTS TO AN NGO WORKING IN LEMPIRA THAT HELPS COMMUNITIES ORGANIZE AND BUILD SYSTEMS TO PROVIDE PIPED WATER AND TOILETS AT EVERY HOUSEHOLD. IN 2022, A LARGE RURAL TOWN PROJECT SERVING NEARLY 4,000 PEOPLE WAS FINALLY COMPLETED IN 2022. TEN ADDITIONAL PROJECTS SERVING 3,264 PEOPLE WERE INITIATED IN 2022, AND THESE PROJECTS ARE EXPECTED TO BE COMPLETED IN 2023. WORK CONTINUES ON 7 PROJECTS SERVING 3,420 THAT WERE INITIATED IN 2020 AND 2021 AND EXPERIENCED PANDEMIC-RELATED DELAYS IN CONSTRUCTION AND GOVERNMENT CO-FINANCING. 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. 514679 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES THE ORGANIZATION COMPLETED A SEARCH FOR NEW PARTNERS IN SUB-SAHARAN AFRICA AND SELECTED TWO LOCAL NON-GOVERNMENTAL ORGANIZATIONS IN KENYA. THESE TWO ORGANIZATIONS HAVE INITIATED 2 PROJECTS SERVING 232 HOUSEHOLDS AND APPROXIMATELY 1980 PEOPLE 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. 394001 SOUTH ASIA 0 0 PROGRAM SERVICES THE ORGANIZATION SUPPORT S AN NGO BASED IN DHAKA, BANGLADESH IN ORDER TO SUPPORT THE IMPLEMENTATION OF PROJECTS THAT INCLUDE PROVISION OF CONVENIENT, SAFE WATER, HYGIENE EDUCATION, AND SANITARY TOILETS. DURING 2022, 476 WATER SYSTEMS SERVING 12,636 PEOPLE IN URBAN INFORMAL SETTLEMENTS IN DHAKA, CHATTOGRAM, AND KHULNA WERE CONSTRUCTED. ADDITIONALLY, A PIPED WATER SYSTEM WITH HOUSEHOLD WATER SERVICE AND HOUSEHOLD POUR-FLUSH TOILETS WAS COMPLETED IN THE RURAL COMMUNITY OF TRIPURA SERVING A MARGINALIZED, INDIGENOUS POPULATION. THE ORGANIZATION'S BANGLADESH PROGRAM PAY 100% OF THE CAPITAL COSTS OF THEIR PROJECTS THROUGH TWO-YEAR LOANS. REPAID LOAN FUNDS ARE REVOLVED AND USED FOR ADDITIONAL WATER AND SANITATION PROJECTS. 697792 0 0 0 0 0 0 1606472 0 1606472 CENTRAL AMERICA AND THE CARIBBEAN WATER AND SANITATION SYSTEM FOR SMALL COMMUNITIES IN LEMPIRA. 500000 WIRE TRANSFER 0 N/A N/A SOUTH ASIA COMMUNITY BASED WATER SUPPLY AND SANITATION PROJECT TARGETING URBAN SLUMS IN BANGLADESH. 685938 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA WATER AND SANITATION SYSTEM FOR THE COMMUNITY OF KOKELO, KISUMU. 332124 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA WATER AND SANITATION SYSTEM FOR THE VILLAGES SURROUNDING EMUKOYE SPRING. 20773 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA SUPPORT FOR GSB TO ASSIST US WITH OUR AFRICA PARTNER SEARCH AND FUTURE MONITORING/EVALUATION. 12000 WIRE TRANSFER 0 N/A N/A 5 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. PART III ACCOUNTING METHOD: GIVE WATER GIVE LIFE GALA 836183 812263 23920 4500 32970 14354 CARRY5 WALK FOR WATER 187002 181222 5780 6833 90 22 3907 1023185 993485 29700 11333 33060 22 18261 62676 -32976 X 3 50376 FMV 0 0 0 0 PART I, COLUMN (B): AMOUNTS IN COLUMN (B) IS NUMBER OF ITEMS CONTRIBUTED. 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 2 AFTER SEVERAL YEARS OF VETTING POTENTIAL NEW LOCAL PARTNERS IN SUB-SAHARAN AFRICA, WE EXPANDED OUR WORK TO A NEW COUNTRY PROGRAM IN KENYA WITH THE SELECTION OF TWO NEW LOCAL PARTNER ORGANIZATIONS. FORM 990 PART III, LINE 4A IN 2022, THE ORGANIZATION COMPLETED 365 PROJECTS SERVING 16,453 PEOPLE. EVERY PROJECT INCORPORATES ACCESS TO WATER AND TOILETS, HYGIENE EDUCATION, AND COMMUNITY DEVELOPMENT. AS OF DECEMBER 2022, THE WATER FIRST COMMUNITY CONTRIBUTED OVER $31 MILLION TO SUPPORT 4,310 PROJECTS SERVING 273,279 PEOPLE IN FIVE COUNTRIES. WE ESTIMATE THAT OVER 123 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 2022, 476 WATER SYSTEMS SERVING 12,636 PEOPLE IN URBAN INFORMAL SETTLEMENTS IN DHAKA, CHATTOGRAM, AND KHULNA WERE CONSTRUCTED. ADDITIONALLY, A PIPED WATER SYSTEM WITH HOUSEHOLD WATER SERVICE AND HOUSEHOLD POUR-FLUSH TOILETS WAS COMPLETED IN THE RURAL COMMUNITY OF TRIPURA SERVING A MARGINALIZED, INDIGENOUS POPULATION. THE ORGANIZATION'S GOAL IS TO MAXIMIZE COST-EFFECTIVENESS BY LEVERAGING LOCAL RESOURCES. PROJECT PARTICIPANTS 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. A LARGE RURAL TOWN PROJECT SERVING NEARLY 4,000 PEOPLE WAS FINALLY COMPLETED IN 2022. TEN ADDITIONAL PROJECTS SERVING 3,264 PEOPLE WERE INITIATED IN 2022, AND THESE PROJECTS ARE EXPECTED TO BE COMPLETED IN 2023. WORK CONTINUES ON 7 PROJECTS SERVING 3,420 THAT WERE INITIATED IN 2020 AND 2021 AND EXPERIENCED PANDEMIC-RELATED DELAYS IN CONSTRUCTION AND GOVERNMENT CO-FINANCING. 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 COMPLETED A SEARCH FOR NEW PARTNERS IN SUB-SAHARAN AFRICA AND SELECTED TWO LOCAL NON-GOVERNMENTAL ORGANIZATIONS IN KENYA. THESE TWO ORGANIZATIONS HAVE INITIATED 2 PROJECTS SERVING 232 HOUSEHOLDS AND APPROXIMATELY 1980 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 B, LINE 11B THE 990 IS REVIEWED FIRST BY THE EXECUTIVE DIRECTOR, THEN BY THE BOARD TREASURER AND BY THE FINANCE COMMITTEE OF THE BOARD VIA EMAIL. 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 2022 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.