2013-10-11T11:13:12-05:00 2012-12-31 721607347 Watson & McDonell PLLC 1325 - 4th Avenue Suite 1705 Seattle WA 981012528 990 2012-01-01 202601035 Water First International WATE 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Marla Smith-Nilson 2062973024 2013-10-11 1 Susan Reilly P00531805 2066242380 2013-10-10 2012 2016-02-25 16:41:14Z Water 1st Marla Smith-Nilson 1904 3rd Avenue No 1012 Seattle WA 98101 1365894 0 X www.Water1st.org X 2005 WA Water 1st's mission is to unite people to end the global water and sanitation crisis. 14 14 5 110 0 0 1121985 1271611 0 0 93 137 -21009 -37572 1101069 1234176 607468 656164 0 0 308581 278548 0 0 146612 192687 203642 1108736 1138354 -7667 95822 755387 857625 661088 667504 94299 190121 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 759994 656164 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. 200880 -3353 Water First International educates people about the water supply and sanitation crisis in developing countries and the need for sustainable solutions. 960874 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 5 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA SC X X X The Organization 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Brian Arbogast 2.00 X 0 0 0 Ron Carucci 2.00 X 0 0 0 John Crossman 2.00 X 0 0 0 Margie Duckstad 2.00 X 0 0 0 Kristi England 2.00 X 0 0 0 Jane Husband 2.00 X 0 0 0 Kristin Lamson 2.00 X 0 0 0 Kyle Songerath 2.00 X 0 0 0 Scott Wolf 2.00 X 0 0 0 Seshu Vaddey 2.00 X 0 0 0 Daniel Won 2.00 X 0 0 0 Steve Romein 2.00 X X 0 0 0 Nancy Eiselt 2.00 X X 0 0 0 Jim Stanton 2.00 X X 0 0 0 Marla Smith-Nilson 40.00 X 71483 0 0 71483 0 0 0 0 0 0 0 745407 526204 1271611 137 137 90450 745407 124669 -34219 -34219 1020 7049 -6029 -6029 Educational Trips 900099 2676 2676 2676 1234176 -3353 0 -34082 656164 656164 71482 57186 7148 7148 169241 97493 5621 66127 6574 4373 314 1887 9000 5100 750 3150 22251 14806 1116 6329 10000 10000 59666 52345 1244 6077 59922 13823 1536 44563 29979 23971 914 5094 16590 12747 3843 4735 2703 783 1249 1102 709 58 335 2194 1384 810 Project Monitoring Visi 19454 19454 1138354 960874 30868 146612 314925 345200 415870 506557 20000 2378 2650 2650 12734 11894 1942 840 755387 857625 43256 18177 617832 638077 11250 661088 667504 X 94299 159681 30440 94299 190121 755387 857625 95822 0 X 0 1 X 1 0 X 922109 924287 1032758 1100425 1271611 5251190 922109 924287 1032758 1100425 1271611 5251190 668421 4582769 8675 2020 1002 93 137 11927 5263117 26185 0.87070 0.84770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12734 11894 840 840 X 1241225 7049 7049 1234176 0 1234176 1145403 7049 7049 1138354 0 1138354 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. 1 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 0 0 0 0 0 0 673333 0 673333 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 0 0 0 0 0 0 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. Give Water Give Life Benefit 664448 610448 54000 36281 52640 1200 6000 Give Water Life 63066 52266 10800 6674 765 1071 4 108343 82693 25650 9622 6553 2491 1372 835857 745407 90450 45903 65867 4456 8443 124669 -34219 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.