WATER FIRST INTERNATIONAL: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WATER FIRST INTERNATIONAL (EIN 20-2601035)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-07
IRS object ID: 202213119349303156
Schema version: 2021v4.2
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	2022-11-07T13:25:28-06:00	ReturnTs
Tax Period End	2021-12-31	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	10700 NORTHUP WAY SUITE 200	AddressLine1Txt
City	BELLEVUE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98004	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	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	1904 3RD AVENUE 1012	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	2022-11-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARLA	PersonFirstNm
Person Last	SMITH-NILSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALLEN GILBERT CPA	PreparerPersonNm
PTIN	P01380103	PTIN
Phone	4252506100	PhoneNum
Preparation	2022-11-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

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

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1904 3RD AVENUE 1012	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,394,313	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	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	10	TotalEmployeeCnt
Total Volunteers	250	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,506,709	PYContributionsGrantsAmt
CY Contributions Grants	$2,276,619	CYContributionsGrantsAmt
PY Program Service Revenue	$19,419	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$263	PYInvestmentIncomeAmt
CY Investment Income	$2,921	CYInvestmentIncomeAmt
PY Other Revenue	-$11,907	PYOtherRevenueAmt
CY Other Revenue	$44,244	CYOtherRevenueAmt
PY Total Revenue	$2,514,484	PYTotalRevenueAmt
CY Total Revenue	$2,323,784	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,111,342	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,328,467	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$496,146	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$509,822	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$179,494	CYTotalFundraisingExpenseAmt
PY Other Expenses	$195,792	PYOtherExpensesAmt
CY Other Expenses	$180,524	CYOtherExpensesAmt
PY Total Expenses	$1,803,280	PYTotalExpensesAmt
CY Total Expenses	$2,018,813	CYTotalExpensesAmt
PY Revenues Less Expenses	$711,204	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$304,971	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,621,978	TotalAssetsBOYAmt
Total Assets EOY	$2,744,455	TotalAssetsEOYAmt
Total Liabilities BOY	$1,563,025	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,380,531	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,058,953	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,363,924	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	$1,796,299	ExpenseAmt
Grant	$1,328,467	GrantAmt
Revenue	$63,755	RevenueAmt
Desc	SEE SCHEDULE O	Desc
Total Program Service Expenses	$1,796,299	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	0	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	10	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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	Yes (1)	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	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2062973024	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1904 3RD AVENUE 1012	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98101	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 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
KATY BATY
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
JOSH EPPERSON
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DICK MOXON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
LYNN CARR
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JULIA CLARKE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
LARA KAMMERECK
DIRECTOR	2.00	Yes (X)		$0	$0	$0
TIM KIRLEY
DIRECTOR	2.00	Yes (X)		$0	$0	$0
DIANE LANGSTRAAT
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MARLA SMITH-NILSON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$100,498	$0	$3,008
KIRK ANDERSON
DIRECTOR OF INTERNATIONAL PROGRAMS	40.00			$100,275	$0	$3,005	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$200,773	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,013	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	$1,124,259	FundraisingAmt
Government Grants	$212,890	GovernmentGrantsAmt
All Other Contributions	$939,470	AllOtherContributionsAmt
Total Contributions	$2,276,619	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$175	TotalRevenueColumnAmt
Exclusion	$175	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$53,664	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$50,918	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,746	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,746	TotalRevenueColumnAmt
Exclusion	$2,746	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$1,124,259	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$15,479	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$15,479	TotalRevenueColumnAmt
Exclusion	-$15,479	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$100	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$4,132	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,032	TotalRevenueColumnAmt
Exclusion	-$4,032	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OBLIGATION WRITEOFF	Desc
Business	541900	BusinessCd
Total Revenue Column	$63,755	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,755	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$63,755	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,323,784	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,755	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$16,590	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$1,328,467	TotalAmt
Program Services	$1,328,467	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$103,508	TotalAmt
Program Services	$72,455	ProgramServicesAmt
Management And General	$10,351	ManagementAndGeneralAmt
Fundraising	$20,702	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$335,964	TotalAmt
Program Services	$264,613	ProgramServicesAmt
Management And General	$11,380	ManagementAndGeneralAmt
Fundraising	$59,971	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,023	TotalAmt
Program Services	$4,622	ProgramServicesAmt
Management And General	$296	ManagementAndGeneralAmt
Fundraising	$1,105	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,227	TotalAmt
Program Services	$21,731	ProgramServicesAmt
Management And General	$975	ManagementAndGeneralAmt
Fundraising	$4,521	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$37,100	TotalAmt
Program Services	$28,874	ProgramServicesAmt
Management And General	$1,706	ManagementAndGeneralAmt
Fundraising	$6,520	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$90	TotalAmt
Management And General	$90	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,061	TotalAmt
Management And General	$11,061	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$25,781	TotalAmt
Program Services	$13,727	ProgramServicesAmt
Management And General	$22	ManagementAndGeneralAmt
Fundraising	$12,032	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$68,471	TotalAmt
Program Services	$5,808	ProgramServicesAmt
Management And General	$2,106	ManagementAndGeneralAmt
Fundraising	$60,557	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$10,564	TotalAmt
Program Services	$3,785	ProgramServicesAmt
Fundraising	$6,779	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$58,016	TotalAmt
Program Services	$51,512	ProgramServicesAmt
Management And General	$1,084	ManagementAndGeneralAmt
Fundraising	$5,420	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,205	TotalAmt
Program Services	-$688	ProgramServicesAmt
Management And General	$41	ManagementAndGeneralAmt
Fundraising	$1,852	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$842	TotalAmt
Program Services	$717	ProgramServicesAmt
Management And General	$90	ManagementAndGeneralAmt
Fundraising	$35	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$675	TotalAmt
Program Services	$675	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,819	TotalAmt
Program Services	$1	ProgramServicesAmt
Management And General	$3,818	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,018,813	TotalAmt
Program Services	$1,796,299	ProgramServicesAmt
Management And General	$43,020	ManagementAndGeneralAmt
Fundraising	$179,494	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,435,509	BOYAmt
EOY	$1,834,330	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$589,341	BOYAmt
EOY	$643,239	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$539,430	BOYAmt
EOY	$235,470	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,807	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,283	BOYAmt
EOY	$11,331	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,357	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,196	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$836	BOYAmt
EOY	$161	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$41,772	BOYAmt
EOY	$19,924	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,621,978	BOYAmt
EOY	$2,744,455	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$35,035	BOYAmt
EOY	$27,685	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,416,974	BOYAmt
EOY	$1,347,362	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,571	BOYAmt
EOY	$5,484	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$106,445	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,563,025	BOYAmt
EOY	$1,380,531	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	$1,058,953	BOYAmt
EOY	$1,363,924	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,058,953	BOYAmt
EOY	$1,363,924	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,621,978	BOYAmt
EOY	$2,744,455	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$304,971	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$2,438,803	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,983,993	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,624,213	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,506,709	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,276,619	CurrentTaxYearAmt
Total	$12,830,337	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,438,803	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,983,993	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,624,213	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,506,709	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,276,619	CurrentTaxYearAmt
Total	$12,830,337	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,960,545	SubstantialContributorsTotAmt
Public Support Total170	$10,869,792	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$401	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$910	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$988	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$263	CurrentTaxYearMinus1YearAmt
Current Tax Year	$175	CurrentTaxYearAmt
Total	$2,737	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$76,955	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$47,323	CurrentTaxYearMinus2YearsAmt
Total	$124,278	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$12,957,352	TotalSupportAmt
Gross Receipts Rltd Activities	$40,468	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.83890	PublicSupportCY170Pct
Public Support PY170	0.84100	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	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	$4,196	DepreciationAmt
Book Value	$161	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$161	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,327,916	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$4,132	OtherRevenueAmt
Revenue Not Reported	$4,132	RevenueNotReportedAmt
Revenue Subtotal	$2,323,784	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,323,784	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,022,945	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$4,132	OtherExpensesIncludedAmt
Expenses Not Reported	$4,132	ExpensesNotReportedAmt
Expenses Subtotal	$2,018,813	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,018,813	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(B1)(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 FASB ACCOUNTING STANDARDS CODIFICATION 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 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 4,132.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 4,132.

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
BANGLADESH	PROGRAM SERVICES	WATER FIRST INTERNATIONAL PROVIDES GRANTS TO A NON-GOVERNMENTAL ORGANIZATION (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. THE ORGANIZATION'S GOAL IS TO MAXIMIZE COST-EFFECTIVENESS BY LEVERAGING LOCAL RESOURCES. IN THE URBAN SLUMS OF DHAKA (THE CAPITAL CITY), CHITTAGONG AND KHULNA (THE COUNTRY'S 2ND AND 3RD LARGEST CITIES, RESPECTIVELY) BENEFICIARIES PAY 100 PERCENT OF THE CAPITAL COSTS OF THEIR PROJECTS THROUGH ONE OR 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 2021, WATER FIRST SUPPORTED THE CONSTRUCTION OF 356 SMALL-SCALE WATER SYSTEMS SERVING 9,604 PEOPLE.	$666,487
HONDURAS	PROGRAM SERVICES	WATER FIRST INTERNATIONAL PROVIDES GRANTS TO A NON-GOVERNMENTAL ORGANIZATION (NGO) WORKING IN THE DEPARTMENT OF LEMPIRA THAT HELPS COMMUNITIES ORGANIZE AND BUILD SYSTEMS TO PROVIDE PIPED WATER AND TOILETS AT EVERY HOUSEHOLD. IN 2021, PROJECTS SERVING A COMBINED POPULATION OF 3,978 PEOPLE WERE COMPLETED IN THE FOLLOWING COMMUNITIES: SAN FRANCISCO, LA HACIENDA, AND LA ARADA (PART OF A LARGER PROJECT IN CANDELARIA, MAPULACA, VIRGINIA, CASITAS (MUNICIPALITY OF COLOLACA), LOS REALES AND YUPURAL (VALLADOLID MUNICIPALITY), COQUIN (SAN ANDRES), CARRIZALITO (ERANDIQUE), AND EL ROBLE (PIRAERA). NEW PROJECTS SERVING A COMBINED POPULATION OF 2220 WERE INITIATED IN THE FOLLOWING COMMUNITIES AND WILL BE COMPLETED IN 2022: ERAYOCLA AND YOLOMON (ERANDIQUE MUNICIPALITY), CALVARIO (CANDELARIA), QUEZUNGUAL (GUALCINSE), SAN SIMON 1 (SAN ANDRES), AND COJUARQUE (GUALCINSE).	$650,000
MOZAMBIQUE	PROGRAM SERVICES	WORK IN MOZAMBIQUE WAS COMPLETELY DISRUPTED DUE TO A VIOLENT INSURGENCY IN THE PROVINCE OF CABO DELGADO THAT HAS APPROACHED CIVIL WAR STATUS AND FORCED A LARGE PROPORTION OF THE POPULATION INTO EXILE IN NEIGHBORING PROVINCES. WE ARE WORKING WITH STAFF OF OUR PARTNER ORGANIZATION TO IDENTIFY NEW OPPORTUNITIES TO ASSIST US WITH IDENTIFYING NEW OPPORTUNITIES IN THE REGION AS WELL AS MONITORING AND EVALUATION OF OUR INTERNATIONAL PROGRAMS.	$12,000
ETHIOPIA	PROGRAM SERVICE	WATER FIRST INTERNATIONAL PROVIDES GRANTS TO A NON-GOVERNMENTAL ORGANIZATION (NGO) BASED IN ETHIOPIA IN ORDER TO SUPPORT THE IMPLEMENTATION OF PROJECTS THAT INCLUDE PROVISION OF CONVENIENT, SAFE WATER, HYGIENE EDUCATION, AND SANITARY LATRINES. IN OROMIA, ETHIOPIA, ONGOING SOCIAL UNREST CONTINUED TO COMPLICATED EFFORTS TO CONSTRUCT THE DIMA JELIWAN PROJECT, THE FIRST WATER SYSTEM TO ESTABLISH HOME WATER CONNECTIONS IN THE REGION. IN 2021, 27 INDIVIDUAL CONNECTIONS WERE ESTABLISHED SERVING 27 HOMES, A SCHOOL, A HEALTH CLINIC AND A COMMUNITY GATHERING PLACE IN DIMA JELLIWAN. ALSO 11 NEW HOUSEHOLD CONNECTIONS WERE CONSTRUCTED IN ILAMU MUJA AND 1 IN BISHIKILTU, PROJECTS COMPLETED OVER TEN YEARS AGO. IN OCTOBER 2021, THE ORGANIZATION DECIDED TO SUSPEND INVESTMENTS IN ETHIOPIA UNTIL WE ARE ABLE TO VISIT AND ASSESS CONDITIONS IN PERSON.
SOUTH ASIA	PROGRAM SERVICES	WATER 1ST DECIDED NOT TO FUND THE CONSTRUCTION OF NEW PROJECTS THROUGH OUR PARTNER IN THE SUNDARBANS. OUR DECISION TO END FUNDING WAS BASED UPON OUR CONCLUSION THAT THE PROGRAM WAS AT CAPACITY & WAS NOT LIKELY TO EVOLVE FURTHER THROUGH OUR PARTICIPATION. HOWEVER, OUR LOAN PROGRAM CONTINUES & NEW WATER POINTS AND TOILETS ARE BEING CONSTRUCTED USING REVOLVING LOAN FUNDS. REPAID LOAN FUNDS FROM PREVIOUS WATER PROJECTS HAS ALLOWED OUR LOCAL PARTNER ORGANIZATION TO DRILL TWO NEW WELLS AND INSTALL HANDPUMPS TO SERVE 2 ADDITIONAL RURAL COMMUNITIES IN THE SUNDARBANS REGION OF WEST BENGAL SINCE OUR GRANT FUNDING WAS DISCONTINUED. IN 2021, WATER FIRST KEPT IN CONTACT WITH OUR INDIA PARTNER VIA EMAIL AND THEY REPORTED THAT ALL SYSTEMS ARE FUNCTIONING.

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	$1,328,487	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$1,328,487	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
BANGLADESH	COMMUNITY BASED WATER SUPPLY & SANITATION PROJECT TARGETING URBAN SLUMS IN BANGLADESH.	$666,467	WIRE TRANSFER	$0	N/A	N/A
HONDURAS	WATER & SANITATION SYSTEM FOR SMALL COMMUNITIES IN LEMPIRA.	$650,000	WIRE TRANSFER	$0	N/A	N/A
MOZAMBIQUE	19 DE OUTUBRO WATER AND SANITATION PROJECT	$12,000	WIRE TRANSFER	$0	N/A	N/A

Field	Value	IRS element (for citing)
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 (3 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.
PART III ACCOUNTING METHOD:

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ONLINE FUNDRAISING DRIVE	Event1Nm
Gross Receipts Event1	$1,124,259	GrossReceiptsEvent1Amt
Charitable Contri Event1	$1,124,259	CharitableContriEvent1Amt
Event2	GIVE WATER GIVE LIFE	Event2Nm
Rent Facility Costs Event2	$5,500	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$1,257	FoodAndBeverageEvent2Amt
Other Events Total	2	OtherEventsTotalCnt
Food And Beverage Other Events	$8,518	FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events	$204	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$1,124,259	GrossReceiptsTotalAmt
Charitable Contributions Tot	$1,124,259	CharitableContributionsTotAmt
Rent Fclty Costs Total Events	$5,500	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$9,775	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$204	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$15,479	DirectExpenseSummaryEventsAmt
Net Income Summary	-$15,479	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990 SCHEDULE G, PART II	FormAndLineReferenceDesc
Explanation	EXPENSES FOR OTHER EVENTS WERE INCURRED BEFORE THE EVENTS WERE CANCELLED.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$53,634	NoncashContributionsRptF990Amt

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

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 2021, THE ORGANIZATION COMPLETED 365 PROJECTS SERVING 13,582 PEOPLE. EVERY PROJECT INCORPORATES ACCESS TO WATER AND TOILETS, HYGIENE EDUCATION, AND COMMUNITY DEVELOPMENT. AS OF DECEMBER 2021, THE WATER FIRST COMMUNITY CONTRIBUTED OVER $29 MILLION TO SUPPORT 3,878 PROJECTS SERVING 255,698 PEOPLE IN FIVE COUNTRIES. WE ESTIMATE THAT OVER 1 MILLION CUMULATIVE HOURS OF LABOR HAVE BEEN SAVED AS A RESULT OF WATER1ST PROJECTS. PROJECT WORK WAS IMPACTED IN EACH COUNTRY DUE TO THE CORONA VIRUS PANDEMIC. EACH PROJECT COUNTRY HAD PERIODS OF TIME WHEN THEY WERE UNABLE TO CONTINUE WORK DUE TO STAY-AT-HOME ORDERS FROM THE GOVERNMENT. THE ORGANIZATION'S PARTNERS CONTINUED EFFORTS TO PREVENT COVID-19 BY DISSEMINATING IMPORTANT MESSAGES AS WELL AS DISTRIBUTING PERSONAL PROTECTIVE GEAR, HANDWASHING STATIONS, AND HYGIENE SUPPLIES. IN BANGLADESH, THE ORGANIZATION CONTINUED WORK IN THE NEW GEOGRAPHIC AREAS ESTABLISHED IN 2019. 356 WATER SYSTEMS SERVING 9,604 PEOPLE IN URBAN SLUM SETTLEMENTS IN DHAKA, CHATTOGRAM, AND KHULNA WERE CONSTRUCTED. IN HONDURAS, NINE PROJECTS WERE COMPLETED PROVIDING ACCESS TO PIPED WATER AND TOILETS AT EVERY HOUSEHOLD, COMMUNITY CENTER, SCHOOL AND CLINIC FOR NINE RURAL LEMPIRA COMMUNITIES THAT ARE HOME TO 3,978 PEOPLE. ADDITIONALLY, THE ORGANIZATION'S LOCAL HONDURAN PARTNER CONTINUES WORK ON A LARGE RURAL TOWN PROJECT SERVING NEARLY 4,000 PEOPLE THAT WILL BE COMPLETED IN 2022 AND INITIATED SIX ADDITIONAL PROJECTS THAT WILL BE COMPLETED IN 2022 AND 2023. IN OROMIA, ETHIOPIA, 27 ADDITIONAL HOUSEHOLD CONNECTIONS WERE MADE TO THE DIMA JELLIWAN SYSTEM IN 2021. THE TOTAL NUMBER OF METERED CONNECTIONS IS 84. ALSO 11 NEW CONNECTIONS WERE CONSTRUCTED IN ILAMU MUJA AND 1 IN BISHIKILTU, PROJECTS COMPLETED OVER TEN YEARS AGO. WORK IN ETHIOPIA WAS DISRUPTED DUE TO VIOLENCE IN TIGRAY AND THE ONGOING PROTESTS AND VIOLENCE IN OROMIA. IN OCTOBER 2021, THE ORGANIZATION DECIDED TO SUSPEND INVESTMENTS IN ETHIOPIA UNTIL WE ARE ABLE TO VISIT AND ASSESS CONDITIONS IN PERSON. WORK IN MOZAMBIQUE CONTINUES TO BE COMPLETELY DISRUPTED DUE TO A VIOLENT INSURGENCY IN THE PROVINCE OF CABO DELGADO THAT HAS APPROACHED CIVIL WAR STATUS AND FORCED A LARGE PROPORTION OF THE POPULATION INTO EXILE IN NEIGHBORING PROVINCES. THE ORGANIZATION CONTINUED A SEARCH FOR A NEW PARTNER IN SUB-SAHARAN AFRICA WHICH IT EXPECTS TO BEGIN FUNDING IN 2022. THE ORGANIZATION'S GOAL IS TO MAXIMIZE COST-EFFECTIVENESS BY LEVERAGING LOCAL RESOURCES. IN THE URBAN SLUMS OF DHAKA, CHATTOGRAM, AND KHULNA, BANGLADESH, FOR EXAMPLE, BENEFICIARIES 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 MOZAMBIQUE, HONDURAS AND ETHIOPIA, BENEFICIARIES 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.
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 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.
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.
FORM 990 PART XII, LINE 2C	THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM HAS NOT CHANGED FROM THE PRIOR YEAR.