WATER FIRST INTERNATIONAL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: WATER FIRST INTERNATIONAL (EIN 20-2601035)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-10
IRS object ID: 202523149349303977
Schema version: 2024v5.2
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	2025-11-10T13:55:14-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

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

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	202601035	EIN

Business Name BusinessName

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

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARLA SMITH-NILSON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2062973024	PhoneNum
Signature	2025-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROSALINDA MARIKAR CPA	PreparerPersonNm
PTIN	P01684134	PTIN
Phone	2532721555	PhoneNum
Preparation	2025-10-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

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

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

US Address USAddress

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

Field	Value	IRS element (for citing)
Gross Receipts	$2,310,130	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	7	TotalEmployeeCnt
Total Volunteers	60	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,600,767	PYContributionsGrantsAmt
CY Contributions Grants	$1,951,519	CYContributionsGrantsAmt
PY Program Service Revenue	$24,581	PYProgramServiceRevenueAmt
CY Program Service Revenue	$72,601	CYProgramServiceRevenueAmt
PY Investment Income	$16,573	PYInvestmentIncomeAmt
CY Investment Income	$48,659	CYInvestmentIncomeAmt
PY Other Revenue	-$59,242	PYOtherRevenueAmt
CY Other Revenue	-$56,002	CYOtherRevenueAmt
PY Total Revenue	$3,582,679	PYTotalRevenueAmt
CY Total Revenue	$2,016,777	CYTotalRevenueAmt
PY Grants And Similar Paid	$412,749	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,988,022	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$532,499	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$591,439	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$203,648	CYTotalFundraisingExpenseAmt
PY Other Expenses	$315,679	PYOtherExpensesAmt
CY Other Expenses	$379,089	CYOtherExpensesAmt
PY Total Expenses	$1,260,927	PYTotalExpensesAmt
CY Total Expenses	$3,958,550	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,321,752	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,941,773	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,641,177	TotalAssetsBOYAmt
Total Assets EOY	$2,933,337	TotalAssetsEOYAmt
Total Liabilities BOY	$277,372	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,511,305	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,363,805	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,422,032	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,673,242	ExpenseAmt
Grant	$2,988,022	GrantAmt
Revenue	$72,601	RevenueAmt
Desc	SEE SCHEDULE O	Desc
Total Program Service Expenses	$3,673,242	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	7	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	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Phone	2062973024	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	509 OLIVE WAY SUITE 1122	AddressLine1Txt
City	SEATTLE	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	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
JULIA CLARKE
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
LYNN CARR
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
CAROLYN BARDON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
TIM KIRLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS PRATLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ALLISON HARR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
COURTNEY KLIPPER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIKA GUDMUNDSSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARLA SMITH-NILSON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$117,703	$0	$3,531
KIRK ANDERSON
DIRECTOR OF INTERNATIONAL PROGRAMS	40.00			$110,761	$0	$17,338	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$228,464	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$20,869	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	$847,788	FundraisingAmt
All Other Contributions	$1,103,731	AllOtherContributionsAmt
Noncash Contributions	$218,364	NoncashContributionsAmt
Total Contributions	$1,951,519	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EDUCATION SITE VISIT	Desc
Business	611710	BusinessCd
Total Revenue Column	$72,601	TotalRevenueColumnAmt
Related Or Exempt Func Income	$72,601	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$72,601	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$48,743	TotalRevenueColumnAmt
Exclusion	$48,743	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$179,380	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$179,464	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$84	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$84	TotalRevenueColumnAmt
Exclusion	-$84	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$46,346	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$847,788	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$111,389	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$65,043	TotalRevenueColumnAmt
Exclusion	-$65,043	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$9,500	GamingGrossIncomeAmt
Gaming Direct Expenses	$2,500	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,000	TotalRevenueColumnAmt
Exclusion	$7,000	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,041	TotalRevenueColumnAmt
Exclusion	$2,041	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,041	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,016,777	TotalRevenueColumnAmt
Related Or Exempt Func Income	$72,601	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$7,343	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$2,988,022	TotalAmt
Program Services	$2,988,022	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$121,233	TotalAmt
Program Services	$96,987	ProgramServicesAmt
Management And General	$12,123	ManagementAndGeneralAmt
Fundraising	$12,123	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$397,116	TotalAmt
Program Services	$280,146	ProgramServicesAmt
Management And General	$20,306	ManagementAndGeneralAmt
Fundraising	$96,664	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,308	TotalAmt
Program Services	$7,444	ProgramServicesAmt
Management And General	$30	ManagementAndGeneralAmt
Fundraising	$834	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$22,685	TotalAmt
Program Services	$19,678	ProgramServicesAmt
Management And General	$733	ManagementAndGeneralAmt
Fundraising	$2,274	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$42,097	TotalAmt
Program Services	$30,491	ProgramServicesAmt
Management And General	$2,668	ManagementAndGeneralAmt
Fundraising	$8,938	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,769	TotalAmt
Program Services	$4,561	ProgramServicesAmt
Management And General	$208	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,842	TotalAmt
Management And General	$39,842	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$45,548	TotalAmt
Program Services	$36,458	ProgramServicesAmt
Management And General	$1,326	ManagementAndGeneralAmt
Fundraising	$7,764	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,485	TotalAmt
Program Services	$4,713	ProgramServicesAmt
Management And General	$100	ManagementAndGeneralAmt
Fundraising	$672	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$55,759	TotalAmt
Program Services	$17,789	ProgramServicesAmt
Management And General	$2,297	ManagementAndGeneralAmt
Fundraising	$35,673	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$13,703	TotalAmt
Program Services	$6,109	ProgramServicesAmt
Fundraising	$7,594	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$52,407	TotalAmt
Program Services	$46,973	ProgramServicesAmt
Management And General	$906	ManagementAndGeneralAmt
Fundraising	$4,528	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$8,284	TotalAmt
Program Services	$7,634	ProgramServicesAmt
Management And General	$131	ManagementAndGeneralAmt
Fundraising	$519	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,792	TotalAmt
Program Services	$7,648	ProgramServicesAmt
Management And General	$144	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$292	TotalAmt
Management And General	$292	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,980	TotalAmt
Program Services	$3,502	ProgramServicesAmt
Management And General	$80	ManagementAndGeneralAmt
Fundraising	$398	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM TRAVEL	$111,777	$111,777
BANKING & FINANCIAL SER	$20,563	$642	$406	$19,515
SUPPLIES	$8,888	$2,668	$68	$6,152

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,958,550	TotalAmt
Program Services	$3,673,242	ProgramServicesAmt
Management And General	$81,660	ManagementAndGeneralAmt
Fundraising	$203,648	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$861,950	BOYAmt
EOY	$516,680	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$956,413	BOYAmt
EOY	$1,016,032	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,769,035	BOYAmt
EOY	$1,171,838	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$18,391	BOYAmt
EOY	$17,894	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,107	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,649	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,458	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$35,388	BOYAmt
EOY	$209,435	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,641,177	BOYAmt
EOY	$2,933,337	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$35,953	BOYAmt
EOY	$46,595	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$203,542	BOYAmt
EOY	$1,225,903	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,500	BOYAmt
EOY	$25,202	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$36,377	BOYAmt
EOY	$213,605	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$277,372	BOYAmt
EOY	$1,511,305	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	$1,399,804	BOYAmt
EOY	$277,042	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,964,001	BOYAmt
EOY	$1,144,990	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,363,805	BOYAmt
EOY	$1,422,032	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,641,177	BOYAmt
EOY	$2,933,337	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,941,773	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,506,709	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,276,619	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,963,088	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,600,767	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,951,519	CurrentTaxYearAmt
Total	$12,298,702	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,506,709	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,276,619	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,963,088	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,600,767	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,951,519	CurrentTaxYearAmt
Total	$12,298,702	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$2,389,700	SubstantialContributorsTotAmt
Public Support Total170	$9,909,002	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$263	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$175	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$561	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22,358	CurrentTaxYearMinus1YearAmt
Current Tax Year	$48,743	CurrentTaxYearAmt
Total	$72,100	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$63,755	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,669	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,839	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,041	CurrentTaxYearAmt
Total	$74,304	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$12,445,106	TotalSupportAmt
Gross Receipts Rltd Activities	$161,125	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.79620	PublicSupportCY170Pct
Public Support PY170	0.79990	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	OTHER REVENUE	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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

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

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,107	OtherCostOrOtherBasisAmt
Depreciation	$4,649	DepreciationAmt
Book Value	$1,458	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,458	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	ROU ASSETS	Desc
Book Value	$209,435	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$209,435	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITIES	Desc
Amt	$213,605	Amt

Field	Value	IRS element (for citing)
Total Liability	$213,605	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,941,028	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,941,028	RevenueSubtotalAmt
Other Revenues Not Included	$75,749	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$75,749	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,016,777	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,882,801	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$3,882,801	ExpensesSubtotalAmt
Other Expenses Not Included	$75,749	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$75,749	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,958,550	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SUBTOPIC 740-10, INCOME TAXES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	PROGRAM EXPENSES REPORTED ON PART IX 75,749.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	PROGRAM EXPENSES REPORTED ON PART IX 75,749.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	IN HONDURAS, THE ORGANIZATION'S PROJECTS PROVIDE ACCESS TO PIPED WATER AND TOILETS AT EVERY HOUSEHOLD, COMMUNITY CENTER, SCHOOL AND CLINIC. THREE PROJECTS WERE COMPLETED IN 2024 SERVING 851 PEOPLE. FIVE NEW PROJECTS WERE INITIATED. AN ADDITIONAL 10 PROJECTS ARE UNDERWAY SERVING OVER 4,000 PEOPLE. IN HONDURAS, PROJECT USERS AND THE LOCAL GOVERNMENT CONTRIBUTE CASH, LABOR, AND LOCAL MATERIALS, WHICH ARE VALUED AT UP TO 50% 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.	$1,016,609
SUB-SAHARAN AFRICA	PROGRAM SERVICES	IN KENYA, THE ORGANIZATION CONTINUES TO WORK THROUGH TWO LOCAL IMPLEMENTING PARTNERS IN WESTERN KENYA. PHASE 1 OF THE EMUKOYE PROJECT WAS COMPLETED, SERVING 947 PEOPLE. WORK BEGAN ON A SECOND PHASE, WITH THE OBJECTIVE OF EXTENDING WATER AND SANITATION SERVICES TO AN ADDITIONAL 200 HOUSEHOLDS (ROUGHLY 1,500 PEOPLE) IN THE NEIGHBORING COMMUNITIES. COMPLETION OF PHASE 1 OF THE KOKELO PROJECT WAS DELAYED DUE TO CONSTRUCTION CHALLENGES. THAT IMPLEMENTING PARTNER INITIATED WORK ON A SECOND PROJECT TO SERVE THE NEIGHBORING NYATIGO AREA, WHICH IS SCHEDULED TO BE COMPLETED IN 2025 AND SERVE 1,000 PEOPLE.	$691,364
SOUTH ASIA	PROGRAM SERVICES	IN BANGLADESH, THE ORGANIZATION INITIATED A NEW CONTRACT WITH ITS LOCAL IMPLEMENTING PARTNER, DEFINING NEW GEOGRAPHIC AREAS WITHIN THE LARGE URBAN CENTERS OF DHAKA, CHATTOGRAM, AND KHULNA TO FOCUS PROJECT INTERVENTIONS. 334 WATER SYSTEMS SERVING 6,877 PEOPLE IN INFORMAL URBAN SETTLEMENTS WERE COMPLETED. 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.	$1,338,040

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	$3,046,013	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$3,046,013	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (4 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
SUB-SAHARAN AFRICA	WATER AND SANITATION FOR VILLAGES IN BUTERE SUB-COUNTY, KAKAMEGA COUNTY, KENYA	$364,108	WIRE TRANSFER	$0	N/A	N/A
CENTRAL AMERICA AND THE CARIBBEAN	WATER AND SANITATION SYSTEMS FOR COMMUNITIES IN THE DEPARTMENT OF LEMPIRA, HONDURAS	$993,275	WIRE TRANSFER	$0	N/A	N/A
SUB-SAHARAN AFRICA	WATER AND SANITATION PROJECTS FOR VILLAGES IN SEME SUB-COUNTY, KISUMU COUNTY, KENYA	$295,985	WIRE TRANSFER	$0	N/A	N/A
SOUTH ASIA	WATER AND SANITATION PROJECTS FOR PERI-URBAN SLUMS IN DHAKA, CHATTOGRAM, AND KHULNA	$1,334,653	WIRE TRANSFER	$0	N/A	N/A

Field	Value	IRS element (for citing)
Total501c3 Org	4	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

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

PART I, LINE 3:

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

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GIVE WATER GIVE LIFE GALA	Event1Nm
Gross Receipts Event1	$762,640	GrossReceiptsEvent1Amt
Charitable Contri Event1	$719,204	CharitableContriEvent1Amt
Gross Revenue Event1	$43,436	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$8,000	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$43,732	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$44,169	OtherDirectExpensesEvent1Amt
Event2	CARRY5 WALK FOR WATER	Event2Nm
Gross Receipts Event2	$129,986	GrossReceiptsEvent2Amt
Charitable Contri Event2	$127,996	CharitableContriEvent2Amt
Gross Revenue Event2	$1,990	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$7,412	RentFacilityCostsEvent2Amt
Other Direct Expenses Event2	$4,290	OtherDirectExpensesEvent2Amt
Gross Receipts Other Events	$0	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$0	CharitableContriOtherEventsAmt
Food And Beverage Other Events	$0	FoodAndBeverageOtherEventsAmt
Entertainment Other Events	$0	EntertainmentOtherEventsAmt
Gross Receipts Total	$892,626	GrossReceiptsTotalAmt
Charitable Contributions Tot	$847,200	CharitableContributionsTotAmt
Gross Revenue Total Events	$45,426	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$15,412	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$43,732	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$48,459	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$107,603	DirectExpenseSummaryEventsAmt
Net Income Summary	-$62,177	NetIncomeSummaryAmt

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	$179,311	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	AUCTION PACKAGES	46	$37,303	FMV
Yes (X)	OFFICE FURNITURE	1	$1,750	FMV

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 PART III, LINE 4A	WATER FIRST INTERNATIONAL (THE ORGANIZATION) IS A NONPROFIT CORPORATION FORMED IN 2005 TO PROVIDE GRANTS TO NONGOVERNMENTAL ORGANIZATIONS (NGOS) BASED IN DEVELOPING COUNTRIES IN ORDER TO SUPPORT THE IMPLEMENTATION OF PROJECTS THAT INCLUDE PROVISION OF DRINKING WATER, HYGIENE EDUCATION, AND SANITARY LATRINES. THE ORGANIZATION WORKS WITH THE NGOS IN SOME OF THE POOREST COMMUNITIES IN THE WORLD TO SUPPORT SUSTAINABLE, COMMUNITY-MANAGED SOLUTIONS TO WATER SUPPLY AND SANITATION PROBLEMS. IN 2024, THE ORGANIZATION COMPLETED 334 PROJECTS SERVING 6,877 PEOPLE. EVERY PROJECT INCORPORATES ACCESS TO WATER AND TOILETS, HYGIENE EDUCATION, AND COMMUNITY DEVELOPMENT. AS OF DECEMBER 2024, THE WATER FIRST COMMUNITY CONTRIBUTED OVER ($36 MILLION TO SUPPORT 5,153 PROJECTS SERVING 290,197 PEOPLE IN SIX COUNTRIES. WE ESTIMATE THAT OVER 160 MILLION CUMULATIVE HOURS OF WATER-COLLECTION LABOR HAVE BEEN SAVED AS A RESULT OF WATER1ST PROJECTS. IN BANGLADESH, THE ORGANIZATION INITIATED A NEW CONTRACT WITH ITS LOCAL IMPLEMENTING PARTNER, DEFINING NEW GEOGRAPHIC AREAS WITHIN THE LARGE URBAN CENTERS OF DHAKA, CHATTOGRAM, AND KHULNA TO FOCUS PROJECT INTERVENTIONS. 334 WATER SYSTEMS SERVING 6,877 PEOPLE IN INFORMAL URBAN SETTLEMENTS WERE COMPLETED. 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. THREE PROJECTS WERE COMPLETED IN 2024 SERVING 851 PEOPLE. FIVE NEW PROJECTS WERE INITIATED. AN ADDITIONAL 10 PROJECTS ARE UNDERWAY SERVING OVER 4,000 PEOPLE. IN HONDURAS, PROJECT USERS AND THE LOCAL GOVERNMENT CONTRIBUTE CASH, LABOR, AND LOCAL MATERIALS, WHICH ARE VALUED AT UP TO 50% 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. IN KENYA, THE ORGANIZATION CONTINUES TO WORK THROUGH TWO LOCAL IMPLEMENTING PARTNERS IN WESTERN KENYA. PHASE 1 OF THE EMUKOYE PROJECT WAS COMPLETED, SERVING 947 PEOPLE. WORK BEGAN ON A SECOND PHASE, WITH THE OBJECTIVE OF EXTENDING WATER AND SANITATION SERVICES TO AN ADDITIONAL 200 HOUSEHOLDS (ROUGHLY 1,500 PEOPLE) IN THE NEIGHBORING COMMUNITIES. COMPLETION OF PHASE 1 OF THE KOKELO PROJECT WAS DELAYED DUE TO CONSTRUCTION CHALLENGES. THAT IMPLEMENTING PARTNER INITIATED WORK ON A SECOND PROJECT TO SERVE THE NEIGHBORING NYATIGO AREA, WHICH IS SCHEDULED TO BE COMPLETED IN 2025 AND SERVE 1,000 PEOPLE.
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 DECEMBER 2024.
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.