2025-11-10T13:55:14-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2024-01-01 202601035 WATER FIRST INTERNATIONAL WATE 2062973024 509 OLIVE WAY 1122 SEATTLE WA 98101 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 2062973024 2025-11-07 1 0 ROSALINDA MARIKAR CPA P01684134 2532721555 2025-10-30 2024 2025-03-06 01:10:19Z WATER 1ST INTERNATIONAL MARLA SMITH-NILSON 509 OLIVE WAY 1122 SEATTLE WA 98101 2310130 0 X WWW.WATER1ST.ORG X 2005 WA WATER 1ST'S MISSION IS TO UNITE PEOPLE TO END THE GLOBAL WATER AND SANITATION CRISIS. 8 8 7 60 0 0 3600767 1951519 24581 72601 16573 48659 -59242 -56002 3582679 2016777 412749 2988022 0 0 532499 591439 0 0 203648 315679 379089 1260927 3958550 2321752 -1941773 3641177 2933337 277372 1511305 3363805 1422032 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 3673242 2988022 72601 SEE SCHEDULE O 3673242 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NC NH NJ NM NY OR PA RI SC TN UT VA WI WV CO OH CT X X X MARLA SMITH-NILSON 2062973024 509 OLIVE WAY SUITE 1122 SEATTLE WA 98101 JULIA CLARKE CHAIR 2.00 X X 0 0 0 LYNN CARR VICE CHAIR 1.00 X X 0 0 0 CAROLYN BARDON TREASURER 2.00 X X 0 0 0 TIM KIRLEY DIRECTOR 1.00 X 0 0 0 CHRIS PRATLEY DIRECTOR 1.00 X 0 0 0 ALLISON HARR DIRECTOR 1.00 X 0 0 0 COURTNEY KLIPPER DIRECTOR 1.00 X 0 0 0 ERIKA GUDMUNDSSON DIRECTOR 1.00 X 0 0 0 MARLA SMITH-NILSON EXECUTIVE DIRECTOR 40.00 X 117703 0 3531 KIRK ANDERSON DIRECTOR OF INTERNATIONAL PROGRAMS 40.00 X 110761 0 17338 228464 0 20869 2 0 0 0 0 847788 1103731 218364 1951519 EDUCATION SITE VISIT 611710 72601 72601 72601 48743 48743 179380 179464 -84 -84 -84 46346 847788 111389 -65043 -65043 9500 2500 7000 7000 OTHER REVENUE 900099 2041 2041 2041 2016777 72601 0 -7343 2988022 2988022 121233 96987 12123 12123 397116 280146 20306 96664 8308 7444 30 834 22685 19678 733 2274 42097 30491 2668 8938 4769 4561 208 39842 39842 45548 36458 1326 7764 5485 4713 100 672 55759 17789 2297 35673 13703 6109 7594 52407 46973 906 4528 8284 7634 131 519 7792 7648 144 292 292 3980 3502 80 398 PROGRAM TRAVEL 111777 111777 BANKING & FINANCIAL SER 20563 642 406 19515 SUPPLIES 8888 2668 68 6152 3958550 3673242 81660 203648 861950 516680 956413 1016032 1769035 1171838 18391 17894 6107 4649 0 1458 35388 209435 3641177 2933337 35953 46595 203542 1225903 1500 25202 36377 213605 277372 1511305 X 1399804 277042 1964001 1144990 3363805 1422032 3641177 2933337 -1941773 0 X 0 1 X 1 0 X 2506709 2276619 1963088 3600767 1951519 12298702 2506709 2276619 1963088 3600767 1951519 12298702 2389700 9909002 263 175 561 22358 48743 72100 63755 6669 1839 2041 74304 12445106 161125 0.79620 0.79990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 6107 4649 1458 1458 ROU ASSETS 209435 209435 LEASE LIABILITIES 213605 213605 X 1941028 0 1941028 75749 75749 2016777 3882801 0 3882801 75749 75749 3958550 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. 0 CENTRAL AMERICA AND THE CARIBBEAN 0 0 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. 1016609 SUB-SAHARAN AFRICA 0 0 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. 691364 SOUTH ASIA 0 0 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. 1338040 0 0 0 0 0 0 3046013 0 3046013 SUB-SAHARAN AFRICA WATER AND SANITATION FOR VILLAGES IN BUTERE SUB-COUNTY, KAKAMEGA COUNTY, KENYA 364108 WIRE TRANSFER 0 N/A N/A CENTRAL AMERICA AND THE CARIBBEAN WATER AND SANITATION SYSTEMS FOR COMMUNITIES IN THE DEPARTMENT OF LEMPIRA, HONDURAS 993275 WIRE TRANSFER 0 N/A N/A SUB-SAHARAN AFRICA WATER AND SANITATION PROJECTS FOR VILLAGES IN SEME SUB-COUNTY, KISUMU COUNTY, KENYA 295985 WIRE TRANSFER 0 N/A N/A SOUTH ASIA WATER AND SANITATION PROJECTS FOR PERI-URBAN SLUMS IN DHAKA, CHATTOGRAM, AND KHULNA 1334653 WIRE TRANSFER 0 N/A N/A 4 0 0 0 0 0 0 0 PART I, LINE 2: WHEN WATER 1ST MAKES A GRANT TO A RECIPIENT ORGANIZATION, THESE PROCEDURES ARE FOLLOWED: A GRANT AGREEMENT IS SIGNED BETWEEN WATER 1ST AND EACH RECIPIENT ORGANIZATION DESCRIBING THE PROJECT FOR WHICH THE GRANT FROM WATER 1ST IS BEING GIVEN IN SUPPORT OF WATER, SANITATION, AND HEALTH PROJECTS IN SPECIFIC COMMUNITIES, OR GROUP OF SPECIFIC COMMUNITIES. THE AGREEMENT WILL SPECIFY THE PURPOSES FOR WHICH THE GRANT IS BEING MADE, REQUIRING A FINAL NARRATIVE AND FINANCIAL REPORTING DURING PROJECT IMPLEMENTATION, REQUIRING A FINAL NARRATIVE AND FINANCIAL REPORT, AND ACKNOWLEDGING WATER 1ST'S AUTHORITY TO WITHHOLD AND/OR RECOVER GRANT FUNDS IN CASE SUCH FUNDS ARE, OR APPEAR TO BE, MISUSED. GRANT AGREEMENTS ARE ENDORSED BY FINANCING BY THE MEMBERS OF THE INTERNATIONAL PROGRAMS TEAM (CURRENTLY STAFF MEMBERS KIRK ANDERSON, MARLA SMITH-NILSON, AND STEVE DEEM, MOZAMBIQUE PARTNER ORGANIZATION STAFF MEMBER TCHEIZI MUTEMBA AND BOARD MEMBER RICHARD MOXON) WITHIN THE ANNUAL BUDGET ALLOWANCES APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR OR ANYONE WITH CHECK SIGNING AUTHORITY WILL TRANSFER THE QUARTERLY PROGRESS PAYMENT TO THE PARTNER ORGANIZATIONS ACCORDING TO THE SCHEDULE SPECIFIED IN THE GRANT AGREEMENT. WATER 1ST STAFF WILL THEN NOTIFY OUR LOCAL PARTNER ORGANIZATION OF TRANSFER AND ASK THEM TO COMPLETE A WIRE TRANSFER CONFIRMATION FORM OR PROVIDE OTHER CONFIRMATION THAT THE FUNDS WERE RECEIVED. AFTER FUNDS HAVE BEEN TRANSFERRED, OUR LOCAL PARTNER ORGANIZATIONS WILL BE REQUIRED TO SUBMIT QUARTERLY FINANCIAL REPORTS AND WILL ALSO BE REQUIRED TO HAVE AN ANNUAL INDEPENDENT AUDIT OF THEIR ACCOUNTS. WATER 1ST IS AWARE OF THE U.S. EXECUTIVE ORDERS AND U.S. LAW THAT PROHIBIT TRANSACTIONS WITH, AND THE PROVISION OF RESOURCES AND SUPPORT TO, INDIVIDUALS AND ORGANIZATIONS ASSOCIATED WITH TERRORISM. IN SELECTING AND MONITORING OUR LOCAL PARTNER ORGANIZATIONS, WE WILL WORK TO ENSURE COMPLIANCE WITH THESE EXECUTIVE ORDERS AND LAWS, BY MONITORING THE DISTRIBUTIONS WE MAKE TO OUR LOCAL PARTNER ORGANIZATIONS AND ALSO CROSS-CHECKING WITH THE U.S. DEPARTMENT OF STATE'S CURRENT LIST OF DESIGNATED FOREIGN TERRORIST ORGANIZATIONS. WATER 1ST ALSO CONDUCTS SITE INSPECTIONS AND REQUIRE ACCESS TO ALL INVOICES, FINANCIAL RECORDS AND ACCOUNTS FOR THE PROJECTS WE SUPPORT THROUGH OUR LOCAL PARTNER ORGANIZATIONS. WATER 1ST RESERVES THE RIGHT TO HAVE AN AUDIT CONDUCTED IF ANY QUESTIONS CANNOT BE RESOLVED DURING OUR SITE INSPECTIONS. PART I, LINE 3: WATER 1ST HAS ONGOING MONITORING OF EACH GRANT AND EACH LOCAL PARTNER ORGANIZATION. ACCORDING TO OUR GRANT AGREEMENTS, EACH OF OUR LOCAL PARTNER ORGANIZATIONS WILL BE REQUIRED TO: SUBMIT QUARTERLY FINANCIAL REPORTS AS WELL AS FINAL FINANCIAL REPORT AFTER EXPENDITURE OF THE ENTIRE GRANT TO WATER 1ST DESCRIBING IN DETAIL HOW THE GRANT WAS SPENT; SUBMIT QUARTERLY NARRATIVE PROGRESS REPORTS AS WELL AS A FINAL REPORT AFTER EXPENDITURE OF THE ENTIRE GRANT TO WATER 1ST DESCRIBING THE EXTENT TO WHICH THE GOALS AND PURPOSES OF THE PROJECT OR PROGRAM FOR WHICH THE GRANT WAS OBTAINED WERE ACCOMPLISHED; PROVIDE THE MOST RECENT COPY OF AN ANNUAL INDEPENDENT AUDIT OF THE LOCAL PARTNER ORGANIZATION'S FINANCIAL RECORDS; PROVIDE, AS PART OF THEIR FINANCIAL REPORT TO WATER 1ST, COMPLETE RECORDS OF EACH RECEIPT AND EXPENDITURE MADE IN CONNECTION WITH THE GRANT; USE THE ENTIRE GRANT ONLY FOR THE PURPOSES STATED IN THE AGREEMENT BETWEEN WATER 1ST AND THE LOCAL PARTNER ORGANIZATION; AND REPAY ANY PORTION OF THE GRANT NOT USED FOR THE PURPOSES STATED IN THE GRANTEE'S GRANT PROPOSAL. WATER 1ST STAFF MAKES PERIODIC VISITS, NO LESS THAN ANNUALLY, TO OUR LOCAL PARTNER ORGANIZATIONS AND THE PROJECTS SUPPORTED BY WATER 1ST, TO CONDUCT OUR OWN INSPECTION OF THE ONGOING OR COMPLETED WATER, SANITATION AND HEALTH PROJECTS FUNDED BY WATER 1ST. WATER 1ST HAS A WRITTEN EVALUATION THAT WE COMPLETE WHICH INVOLVES INTERVIEWS WITH THE STAFF OF THE LOCAL PARTNER ORGANIZATION, THE WATER COMMITTEES AND INDIVIDUAL HOUSEHOLDS. OBSERVATIONS WILL ALSO BE MADE OF THE USE AND CONSTRUCTION OF THE WATER AND SANITATION SYSTEMS. AS PART OF EACH VISIT, WATER 1ST MEETS WITH THE STAFF OF THE LOCAL PARTNER ORGANIZATION TO SHARE THE EVALUATION RESULTS SO THAT THE LOCAL PARTNER ORGANIZATION CAN FURTHER IMPROVE ITS EFFORTS IN THE COMMUNITIES WE SUPPORT. THESE MEETINGS COVER SUCH TOPICS AS HEALTH EDUCATION, PROJECT OPERATION AND MAINTENANCE, FINANCE, WATERSHED PROTECTION, SANITATION, AND COMMUNITY ORGANIZATION. THESE MEETINGS ALSO ALLOW THE STAFF OF WATER 1ST TO PROVIDE SOME CROSS-FERTILIZATION OF IDEAS AND EXPERIENCE SHARING BETWEEN LOCAL PARTNER ORGANIZATIONS. WHILE CONDUCTING OVERSIGHT OF THE GRANTS, IF WATER 1ST DETERMINES THAT ANY PORTION OF A GRANT HAS BEEN USED FOR A PURPOSE OTHER THAN STATED IN THE AGREEMENT, WATER 1ST WILL TAKE ALL REASONABLE AND APPROPRIATE STEPS TO RECOVER SUCH WRONGFULLY DIVERTED FUNDS AND, AT THE DISCRETION OF WATER 1ST STAFF, WILL IMMEDIATELY TERMINATE THE GRANT ARRANGEMENT WITHOUT ANY OBLIGATION TO MAKE FURTHER DISBURSEMENTS OF THE GRANT. IF WATER 1ST DETERMINES THAT A LOCAL PARTNER ORGANIZATION HAS OTHERWISE VIOLATED THE AGREEMENT (BY, FOR EXAMPLE, FAILING TO SUBMIT REQUIRED REPORTS), WATER 1ST WILL EITHER, AT THE DISCRETION OF THE STAFF, (A) WITHHOLD ANY FUTURE INSTALLMENTS OF THE GRANT UNTIL GRANTEE CORRECTS THE VIOLATION, OR (B) IMMEDIATELY TERMINATE THE ARRANGEMENT WITHOUT ANY OBLIGATION TO MAKE FURTHER DISBURSEMENTS OF THE GRANT. GIVE WATER GIVE LIFE GALA 762640 719204 43436 8000 43732 44169 CARRY5 WALK FOR WATER 129986 127996 1990 7412 4290 0 0 0 0 892626 847200 45426 15412 43732 48459 107603 -62177 X 7 179311 FMV X AUCTION PACKAGES 46 37303 FMV X OFFICE FURNITURE 1 1750 FMV 0 0 1 0 PART I, COLUMN (B): AMOUNTS IN COLUMN (B) ARE THE NUMBER OF DONORS. 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.