WATER FIRST INTERNATIONAL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WATER FIRST INTERNATIONAL (EIN 20-2601035)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-11
- IRS object ID
- 201332849349300233
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-11T11:13:12-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721607347 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Watson & McDonell PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1325 - 4th Avenue Suite 1705 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 981012528 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202601035 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Water First International | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WATE | NameControl |
| Phone | 2062973024 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 3rd Avenue No 1012 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98101 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Marla Smith-Nilson | Name |
| Title | Executive Director | Title |
| Phone | 2062973024 | Phone |
| Date Signed | 2013-10-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Susan Reilly | Name |
| PTIN | P00531805 | PTIN |
| Phone | 2066242380 | Phone |
| Date Prepared | 2013-10-10 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Water 1st | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Marla Smith-Nilson | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 3rd Avenue No 1012 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1365894 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.Water1st.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | WA | StateLegalDomicile |
| Activity Or Mission Description | Water 1st's mission is to unite people to end the global water and sanitation crisis. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 5 | TotalNbrEmployees |
| Total Nbr Volunteers | 110 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1121985 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1271611 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 93 | InvestmentIncomePriorYear |
| Investment Income Current Year | 137 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -21009 | OtherRevenuePriorYear |
| Other Revenue Current Year | -37572 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1101069 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1234176 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 607468 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 656164 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 308581 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 278548 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 146612 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 192687 | OtherExpensePriorYear |
| Other Expenses Current Year | 203642 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1108736 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1138354 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -7667 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 95822 | RevenuesLessExpensesCY |
| Total Assets BOY | 755387 | TotalAssetsBOY |
| Total Assets EOY | 857625 | TotalAssetsEOY |
| Total Liabilities BOY | 661088 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 667504 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 94299 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 190121 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 759994 | Expense |
| Grants | 656164 | Grants |
| Description | Water First International provides grants to non-governmental 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 NGOs in some of the poorest communities in the world to support sustainable, community-managed solutions to water supply and sanitation problems. During 2012, the Organization and the local NGOs completed 209 water systems in three countries, benefiting over 17,400 people. 207 small-scale water systems serving 14, 395 people and 132 toilets serving 6,806 people were completed in urban slum areas of Dhaka and Chittagong, Bangladesh. In Ethiopia, the large Tutekunche project serving 2,316 people was completed. In Honduras, one project serving 4 communities Municipality of San Andres with a combined population of 789 people was started and progress is continuing to be made on the large project in the Municipality of Valladolid serving 6 rural villages and 1 rural town with a combined population of 2,700. Both Honduras projects are expected to be completed in 2013. In India, repaid loan funds from previous water projects 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. From 2005 through 2012, the Organization has completed 801 water systems benefitting 82,105 people. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 200880 | Expense |
| Revenue | -3353 | Revenue |
| Description | Water First International educates people about the water supply and sanitation crisis in developing countries and the need for sustainable solutions. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 960874 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 5 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2062973024 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 3rd Avenue No 1012 | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98101 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Brian Arbogast | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Ron Carucci | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| John Crossman | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Margie Duckstad | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Kristi England | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Jane Husband | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Kristin Lamson | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Kyle Songerath | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Scott Wolf | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Seshu Vaddey | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Daniel Won | ||||||
| Director | 2.00 | X | 0 | 0 | 0 | |
| Steve Romein | ||||||
| Chair | 2.00 | X | 0 | 0 | 0 | X |
| Nancy Eiselt | ||||||
| Vice Chair of Board of Dir | 2.00 | X | 0 | 0 | 0 | X |
| Jim Stanton | ||||||
| Treasurer | 2.00 | X | 0 | 0 | 0 | X |
| Marla Smith-Nilson | ||||||
| Executive Director | 40.00 | 71483 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 71483 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 745407 | FundraisingEvents |
| All Other Contributions | 526204 | AllOtherContributions |
| Total Contributions | 1271611 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 137 | TotalRevenueColumn |
| Exclusion | $137 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 90450 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 745407 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 124669 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -34219 | TotalRevenueColumn |
| Exclusion | -$34,219 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1020 | GrossSalesOfInventory |
| Cost Of Goods Sold | 7049 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6029 | TotalRevenueColumn |
| Related Or Exempt Function Income | -6029 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Educational Trips | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 2676 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2676 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2676 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1234176 | TotalRevenueColumn |
| Related Or Exempt Function Income | -3353 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$34,082 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 656164 | Total |
| Program Services | 656164 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71482 | Total |
| Program Services | 57186 | ProgramServices |
| Management And General | 7148 | ManagementAndGeneral |
| Fundraising | 7148 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 169241 | Total |
| Program Services | 97493 | ProgramServices |
| Management And General | 5621 | ManagementAndGeneral |
| Fundraising | 66127 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6574 | Total |
| Program Services | 4373 | ProgramServices |
| Management And General | 314 | ManagementAndGeneral |
| Fundraising | 1887 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9000 | Total |
| Program Services | 5100 | ProgramServices |
| Management And General | 750 | ManagementAndGeneral |
| Fundraising | 3150 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22251 | Total |
| Program Services | 14806 | ProgramServices |
| Management And General | 1116 | ManagementAndGeneral |
| Fundraising | 6329 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10000 | Total |
| Management And General | 10000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59666 | Total |
| Program Services | 52345 | ProgramServices |
| Management And General | 1244 | ManagementAndGeneral |
| Fundraising | 6077 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59922 | Total |
| Program Services | 13823 | ProgramServices |
| Management And General | 1536 | ManagementAndGeneral |
| Fundraising | 44563 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29979 | Total |
| Program Services | 23971 | ProgramServices |
| Management And General | 914 | ManagementAndGeneral |
| Fundraising | 5094 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16590 | Total |
| Program Services | 12747 | ProgramServices |
| Fundraising | 3843 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4735 | Total |
| Program Services | 2703 | ProgramServices |
| Management And General | 783 | ManagementAndGeneral |
| Fundraising | 1249 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1102 | Total |
| Program Services | 709 | ProgramServices |
| Management And General | 58 | ManagementAndGeneral |
| Fundraising | 335 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2194 | Total |
| Management And General | 1384 | ManagementAndGeneral |
| Fundraising | 810 | Fundraising |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Project Monitoring Visi | Description |
| Total | 19454 | Total |
| Program Services | 19454 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1138354 | Total |
| Program Services | 960874 | ProgramServices |
| Management And General | 30868 | ManagementAndGeneral |
| Fundraising | 146612 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 314925 | BOY |
| EOY | 345200 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 415870 | BOY |
| EOY | 506557 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20000 | BOY |
| EOY | 2378 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2650 | BOY |
| EOY | 2650 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 12734 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11894 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1942 | BOY |
| EOY | 840 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 755387 | BOY |
| EOY | 857625 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43256 | BOY |
| EOY | 18177 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 617832 | BOY |
| EOY | 638077 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 11250 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 661088 | BOY |
| EOY | 667504 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94299 | BOY |
| EOY | 159681 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 30440 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94299 | BOY |
| EOY | 190121 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 755387 | BOY |
| EOY | 857625 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 95822 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 922109 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 924287 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1032758 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1100425 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1271611 | CurrentTaxYear |
| Total | 5251190 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 922109 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 924287 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1032758 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1100425 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1271611 | CurrentTaxYear |
| Total | 5251190 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 668421 | AmountsSubstContributorsTotal |
| Public Support Total170 | 4582769 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8675 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2020 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1002 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 93 | CurrentTaxYearMinus1Year |
| Current Tax Year | 137 | CurrentTaxYear |
| Total | 11927 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 5263117 | TotalSupport |
| Gross Receipts From Admissions Etc | 26185 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.87070 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.84770 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12734 | OtherCostOrOtherBasis |
| Depreciation | 11894 | Depreciation |
| Book Value | 840 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 840 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1241225 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 7049 | OtherRevenues |
| Revenue Not Rptd F990 | 7049 | RevenueNotRptdF990 |
| Revenue Subtotal | 1234176 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1234176 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1145403 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 7049 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 7049 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1138354 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1138354 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | 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's open examination periods are 2009 and thereafter. 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 7,049. | |
| Part XII, Line 2d - Other Adjustments: | Cost of goods sold 7,049. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Bangladesh | 0 | 0 | Grants to Recipients Located in Region and monitoring & evaluation of previously completed projects | Water 1st 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) and Chittagong (the country's 2nd largest city) 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 2012, Water First supported the construction of 207 small-scale water systems serving 14,395 people and 132 toilets serving 6,806 people. | 305506 |
| Honduras | 0 | 0 | Grants to Recipients Located in Region and monitoring & evaluation of previously completed projects | Water 1st provides grants to a NGO based in the Department Lempira, Honduras in order to support the implementation of projects that include provision of convenient safe water, 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 2012, one project serving 4 communities Municipality of San Andres with a combined population of 789 people was started and progress is continuing to be made on the large project in the Municipality of Valladolid serving 6 rural villages and 1 rural town with a combined population of 2,700. Both Honduras projects are expected to be completed in 2013. | 340063 |
| Ethiopia | 0 | 0 | Grants to Recipients Located in Region and monitoring & evaluation of previously completed projects | Water 1st provides grants to a 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 2012, the large Tutekunche project was completed and now serves 2,316 people. Water First continued funding on another project in the neighboring kebele of Gonbisa Kussaye. This project benefitting 1,800 people is expected to be completed in 2013. | 27764 |
| India | 0 | 0 | Program Services | Water 1st has provided grants to a NGO based in West Bengal, India in order to support the implementation of projects that include provision of convenient, safe water, hygiene education, & sanitary toilets. In Water 1st's India program, which serves subsistence fishing communities in rural West Bengal, beneficiaries pay 40 % of the capital costs of their water supply & sanitation projects through a 4-year revolving loan fund. In 2011, Water 1st decided not to fund the construction of new projects through our partner in the Sundarbans. However, our loan program continues & new water points and toilets are being constructed using revolving loan funds. We believe the existing projects are well-built & will be maintained in the future. We will continue to monitor the status of those existing projects & evaluate our options for the future. 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 673333 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 673333 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (3 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|
| Bangladesh | Community based water supply & sanitation project targeting urban slums in Bangladesh. | 300000 | Wire transfer |
| Honduras | Water & sanitation system for small communities in Lempira. | 336826 | Wire transfer |
| Ethiopia | Dawo Communities water supply, sanitation & hygiene promotion project. | 19338 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, 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. |
| Method Used to Acccount for Expenditures: | Schedule F, 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
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Give Water Give Life Benefit | NameOfEvent1 |
| Gross Receipts Event1 | 664448 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 610448 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 54000 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 36281 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 52640 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 1200 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 6000 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Give Water Life | NameOfEvent2 |
| Gross Receipts Event2 | 63066 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 52266 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 10800 | GrossRevenueEvent2 |
| Food And Beverage Event2 | 6674 | FoodAndBeverageEvent2 |
| Entertainment Event2 | 765 | EntertainmentEvent2 |
| Other Direct Expenses Event2 | 1071 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 4 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 108343 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 82693 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 25650 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 9622 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 6553 | FoodAndBeverageOtherEvents |
| Entertainment Other Events | 2491 | EntertainmentOtherEvents |
| Other Direct Expenses Other Events | 1372 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 835857 | GrossReceiptsTotal |
| Charitable Contributions Total | 745407 | CharitableContributionsTotal |
| Gross Revenue Total Events | 90450 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 45903 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 65867 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 4456 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 8443 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 124669 | DirectExpenseSummaryEvents |
| Net Income Summary | -34219 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | Prior to submittal, a PDF copy is reviewed by the Executive Director, the board treasurer, and the board finance committee 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. |
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