2016-07-29T12:43:15-05:00 2015-12-31 721607347 Watson & McDonell PLLC 1325 4th Avenue Suite 1705 Seattle WA 981012528 990 2015-01-01 202601035 Water First International WATE 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Marla Smith-Nilson Executive Director 2062973024 2016-07-29 1 Susan Reilly P00531805 2066242380 2016-07-29 2015 2016-12-15 16:53:06Z Water 1st Marla Smith-Nilson 1904 3rd Avenue No 1012 Seattle WA 98101 2794870 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 7 175 0 0 1760963 2712892 0 0 130 52 -74115 -75002 1686978 2637942 1318523 1756214 0 0 318603 343388 0 0 218093 255975 235456 1893101 2335058 -206123 302884 1245076 2101487 1118368 1671895 126708 429592 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 2069856 1756214 In 2015, the Organization completed 357 projects serving 18,005 people. Every project incorporates access to water and toilets, hygiene education, and community development. In Oromia, Ethiopia, the Organization completed the funding of the Dawo Kara project, which will serve 3,750 people.The project was scheduled to be completed by December, but equipment procurement issues delayed actual completion until February 2016. The Organization also initiated funding of the Dima Jeliwan project in 2015, which is scheduled to be completed in 2017 and will serve 3,800 people. In Bangladesh, 350 water systems serving 15,991 people in urban slum settlements in Dhaka, Chittagong, and Khulna were completed. In the rural Lempira communities of Los Limones, Valladolid, San Pedrito, Corral Piedra, San Miguel, Jagua, and San Sebastian, Honduras, 2,014 people have piped water and toilets at every household. Additionally, the Organization's local Honduran partner initiated eight additional projects that will be completed in 2016. As of December 2015, the Water First community contributed over $13 million to support 1,562 projects serving 141,270 people. The Organization's goal is to maximize cost-effectiveness by leveraging local resources. In the urban slums of Dhaka, Chittagong, 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 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 now has the capacity to provide assistance for water system construction, expansion, and repair on a loan basis, further leveraging local resources. 2069856 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 2 0 1 7 1 0 0 0 0 0 1 1 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 WA SC CA OR X X X The Organization 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Margie Duckstad Chair 2.00 X X 0 0 0 Cecilia Whatley Vice Chair 2.00 X X 0 0 0 Terry Gibbons Treasurer 2.00 X X 0 0 0 John Crossman Director 2.00 X 0 0 0 Heather Leach Director 2.00 X 0 0 0 Kate Schneider Director 2.00 X 0 0 0 Kyle Sontgerath Director 2.00 X 0 0 0 Darryl Swenson 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 84000 0 2520 84000 0 2520 0 0 0 0 0 1873747 839145 2712892 52 52 83731 1873747 147106 -63375 -63375 1100 9822 -8722 -8722 Educational Trips 900099 -2905 -2905 -2905 2637942 -11627 0 -63323 1756214 1756214 84000 58800 8400 16800 212166 113626 14881 83659 17691 10128 631 6932 29531 17570 2255 9706 10000 10000 51632 28485 1327 21820 36612 8856 3464 24292 38213 33628 764 3821 12540 8472 4068 4628 1827 1179 1622 456 332 36 88 2458 416 1625 417 Printing and Copying 30301 5936 2547 21818 Project Monitoring Visi 25566 25566 Credit Card Discount, 23050 23050 2335058 2069856 47109 218093 658796 1525646 514778 515774 67979 57000 2650 2650 5621 5204 873 417 1245076 2101487 21744 15851 1095624 1641144 1000 14900 1118368 1671895 X 126708 392592 37000 126708 429592 1245076 2101487 302884 0 X 0 1 X 1 0 X 1100425 1271611 1635169 1761258 2712892 8481355 1100425 1271611 1635169 1761258 2712892 8481355 944026 7537329 93 137 184 130 52 596 8481951 42774 0.88860 0.90170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5621 5204 417 417 X 2647764 9822 9822 2637942 0 2637942 2344880 9822 9822 2335058 0 2335058 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 9,822. Part XII, Line 2d - Other Adjustments: Cost of goods sold 9,822. 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, and sanitary toilets. 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 2015, Water First supported the construction of 350 small-scale water systems serving 15,991 people, 91 toilets serving 2,690 people, and 3 school toilets serving 2,841 students and staff. 504477 Honduras 0 0 Program Services Water 1st provides grants to a non-governmental organization (NGO) based in the Department Lempira, Honduras in order to support the implementation of projects that include provision of convenient, safe water at household taps, hygiene education, sanitary toilets, & watershed protection. In Water First's Honduras program, beneficiaries contribute labor & local materials, which are valued at up to 25 percent of the total project cost. In 2015, piped water networks with household taps and household toilets projects were completed in the rural Lempira communities of Los Limones, Valladolid, San Pedrito, Corral Piedra, San Miguel, Jagua, and San Sebastian, Honduras serving 2,014 people. Additionally, the Organization's local Honduran partner initiated eight additional projects that will be completed in 2016. Water First continued to provide capital for a loan program enabling our partner to implement water and sanitation projects with full or partial loans. 956618 Nicaragua 0 0 Program Services Water1st was asked to conduct an independent audit of water, sanitation and hygiene education programs conducted in rural Nicaragua by another organization. Water1st staff and two local consultants conducted the evaluation in May 2015. The results of the evaluation are available at wflrating.org 13100 India 0 0 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 2015, Water First kept in contact with our India partner via email and they reported that all systems are functioning. 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. In Oromia, Ethiopia, the Organization completed the funding of the Dawo Kara project, which will serve 3,750 people. The project was scheduled to be completed by December, but equipment procurement issues delayed actual completion until February 2016. The Organization also initiated funding of the Dima Jeliwan project in 2015, which is scheduled to be completed in 2017 and will serve 3,800 people. 320934 0 0 0 0 0 0 1795129 0 1795129 Bangladesh Community based water supply & sanitation project targeting urban slums in Bangladesh. 503470 Wire transfer Honduras Water & sanitation system for small communities in Lempira. 948109 Wire transfer Ethiopia Dawo Communities water supply, sanitation & hygiene promotion project. 304635 Wire transfer 3 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 member 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 1777231 1714407 62824 23863 56336 500 30038 Carry 5 - Seattle 129251 121974 7277 6236 3 50996 37366 13630 6076 21308 2749 1957478 1873747 83731 36175 77644 500 32787 147106 -63375 Form 990, Part VI, Section B, line 11 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.