2019-09-24T14:50:49-05:00 2018-12-31 410746749 CliftonLarsonAllen LLP 10700 Northup Way Suite 200 Bellevue WA 98004 990 2018-01-01 202601035 Water First International WATE 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Marla Smith-Nilson Executive Director 2062973024 2019-09-03 1 Susan K Reilly CPA P00531805 4252506100 2019-09-03 73.42.196.212 2019-09-03 20:42:25 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8EC564A295733CD79B4E04A1B40A13AEBCFED2DF 2018 2019-02-21 02:37:17Z Water 1st Marla Smith-Nilson 1904 3rd Avenue No 1012 Seattle WA 98101 3089805 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 12 225 0 0 2438803 2983993 0 0 401 915 -69157 -80538 2370047 2904370 1809209 1604737 0 0 471507 525650 0 0 315876 320102 283665 2600818 2414052 -230771 490318 1860869 2271797 1701585 1622195 159284 649602 X 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. 0 0 2041367 1604737 1287 In 2018, the Organization completed 511 projects serving 26,831 people. Every project incorporates access to water and toilets, hygiene education, and community development. In Bangladesh, 493 water systems serving 17,034 people in urban slum settlements in Dhaka, Chattogram, and Khulna were completed. In Honduras, 17 projects were completed providing access to piped water and toilets at every household for 18 rural Lempira communities that are home to 8,197 people . Additionally, the Organization's local Honduran partner continues work on a large rural town project serving 3,800 people and initiated two additional projects that will be completed in 2019. The Organization completed its first project in Mozambique, supporting the community of 19 de Outubro (1,600 people) with access to water, toilets, and hygiene education. In Oromia, Ethiopia, ongoing social unrest has complicated efforts to construct the Dima Jeliwan project. Progress continues at a slow pace, but every indication suggests the Dima Jeliowan project will be completed in 2019 and will serve 3,800 people. As of December 2018, the Water First community contributed over $21 million to support 2,879 projects serving 214,808 people in five countries.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 percent 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 percent 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. 2041367 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 12 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 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 WA AK ME NV ND OK X X X The Organization 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Cecilia Whatley Chair 2.00 X X 0 0 0 Heather Leach Vice Chair 2.00 X X 0 0 0 Terry Gibbons Treasurer 2.00 X X 0 0 0 Kristine Baty Director 2.00 X 0 0 0 John Crossman Director 2.00 X 0 0 0 Josh Epperson Director 2.00 X 0 0 0 Mathias Herzog Director 2.00 X 0 0 0 Lara Kammereck Director 2.00 X 0 0 0 Diane Langstraat Director 2.00 X 0 0 0 Dick Moxon Director 2.00 X 0 0 0 Kyle Sontgerath Director 2.00 X 0 0 0 Dan Temkin Director 2.00 X 0 0 0 Scott Wolf Director 2.00 X 0 0 0 Marla Smith-Nilson Executive Director 40.00 X 92475 0 2774 92475 0 2774 0 0 0 0 0 1474642 1509351 2983993 910 910 13130 13125 5 5 5 76955 1474642 158775 -81820 -81820 6103 13535 -7432 -7432 Educational Trips 900099 8714 8714 8714 2904370 1287 0 -80910 1604737 1604737 92476 64733 9248 18495 365968 213728 17445 134795 9446 5357 605 3484 19025 10789 1219 7017 38735 24187 2139 12409 10000 10000 35909 7589 2050 26270 85521 12702 5796 67023 44598 39666 857 4075 19959 9549 117 10293 11265 9323 1079 863 352 167 92 93 3981 3981 Printing and Copying 37767 7196 2181 28390 Project Monitoring Visi 31644 31644 Fundraising expenses 2669 2669 2414052 2041367 56809 315876 1316425 1747685 351641 265341 171055 247876 2974 18774 9137 3388 1630 0 1758 1860869 2271797 25734 38187 1653101 1572367 22750 11641 1701585 1622195 X 55088 460920 104196 188682 159284 649602 1860869 2271797 490318 0 X 0 1 X 1 0 X 1761258 2712892 2298458 2438803 2983993 12195404 1761258 2712892 2298458 2438803 2983993 12195404 1963564 10231840 130 52 369 401 910 1862 12197266 30987 0.83890 0.85460 X 3388 1630 1758 1758 X 3076680 172310 172310 2904370 0 2904370 2586362 172310 172310 2414052 0 2414052 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 Association 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 FASB 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 13,535. Special Events 158,775. Part XII, Line 2d - Other Adjustments: Cost of goods sold 13,535. Special Events 158,775. 0 Bangladesh 0 0 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, & 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 1 or 2-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 & create a sustainable source of funds for Water First's Bangladesh partner. In 2017, Water First supported the construction of 426 small-scale water systems serving 17,782 people in urban slum settlements in Dhaka, Chittagong, & Khulna. 614185 Honduras 0 0 Program Services In 2018, the following 18 communities in the Department of Lempira, with a combined population of 8,197 people, completed their projects: Azacualpa Grande, Azacualpa Montaa, Buena Vista, Caadas, Dos Caminos, Gualxise, La Virtud, Matazano/Conal, Planes, San Antonio Eguate, Roble/Pinal, San Antonio Montaa, San Antonio Valle, San Lorenzo, Santa Barbara, Santiago, Sompopo, and Suncuyos. These 18 communities gained access to piped water and toilets at every household. Additionally, the Organization's local Honduran partner continues work on a large rural town project in the municipality of Lepaera serving 3,800 people. This project was expected to finish in 2018, but due to unexpected construction delays it is not expected to be completed in 2019. Another large project that will serve 18 communities in the muncipalities of Candelaria, Mapulaca, Virginia, Piraera will be finalized in 2019 also. Elevin additional projects serving were initiated and will be completed in 2019/2020. 681394 Mozambique 0 0 Program Services The Organization completed its first project in Mozambique, supporting the community of 19 de Outubro (1,600 people) with access to water, toilets, and hygiene education. Design work on a second project in Bilibiza was initiated. 143372 Ethiopia 0 0 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. The Organization increased the level of service of the Dima Jeliwan project to include household-level piped water. This project is now is expected to be completed in 2019 and will serve 3,800 people. 204139 India 0 0 Program Service 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 2018, Water First kept in contact with our India partner via email and they reported that all systems are functioning. 0 0 0 0 0 0 1643090 0 1643090 Bangladesh Community based water supply & sanitation project targeting urban slums in Bangladesh. Wire transfer 595000 Honduras Water & sanitation system for small communities in Lempira. Wire transfer 675000 Mozambique 19 de Outubro water and sanitation project Wire transfer 193579 Ethiopia Support the implementation of projects that include provision of convenient, safe water, hygiene education, and sanitary latrines. Wire transfer 141028 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 and board members Richard Moxon and John Crossman) within the annual budget allowances approved by the Board of Directors. After projects have been endorsed by the International Programs team. The Executive Director has the authority to sign on behalf of Water 1st. The grant agreement will specify quarterly progress payments to the grantee. 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 Benefit 1228698 1165878 62820 44803 83892 1469 11981 Carry 5 - Seattle & Portland 267174 257464 9710 6087 140 225 2349 3 55725 51300 4425 7829 1551597 1474642 76955 50890 84032 1694 22159 158775 -81820 Form 990, Part VI, Section B, line 11b It 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. 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.