2012-08-03T17:35:48-05:00 2011-12-31 721607347 Watson & McDonell PLLC 1325 - 4th Avenue Suite 1705 Seattle WA 981012528 990 2011-01-01 202601035 Water First International WATE 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Marla Smith-Nilson 2062973024 2012-08-03 1 Susan Reilly P00531805 2066242380 2012-08-02 2011 2016-02-24 21:20:13Z X Water 1st Marla Smith-Nilson 1904 3rd Avenue No 1012 Seattle WA 98101 1203541 0 X www.Water1st.org X 2005 WA Water 1st's mission is to unite people to end the global water and sanitation crisis. 19 19 7 110 0 0 1032758 1121985 0 0 1002 93 -12122 -21009 1021638 1101069 605451 607468 0 0 313702 308581 0 0 149181 148250 192687 1067403 1108736 -45765 -7667 714964 755387 612998 661088 101966 94299 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 746713 607468 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 2011, the Organization and the local NGOs completed 150 water systems in three countries, benefiting over 16,000 people. 148 small-scale water systems were completed in urban slums area of Dhaka and Chittagong, Bangladesh (11,308 beneficiaries). In Ethiopia, the large Kelecho Gerbi project serving 4,085 people was completed in June and construction began on the Tute Kunche project. One project serving 700 people was completed in Honduras and progress was made on a second project serving 6 villages and 1 rural town with a combined population of 2,700. From 2005 through 2011, the Organization has completed 527 water systems benefiting 64,000 people. 182784 -21827 Water First International educates people about the water supply and sanitation crisis in developing countries and the need for sustainable solutions. 929497 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 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 0 1 3 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X X The Organization 2062973024 1904 3rd Avenue No 1012 Seattle WA 98101 Brian Arbogast 2.00 X 0 0 0 Linda Cheever 2.00 X X 0 0 0 John Crossman 2.00 X 0 0 0 Sara DeRuyck 2.00 X 0 0 0 Margie Duckstad 2.00 X 0 0 0 Nancy Eiselt 2.00 X X 0 0 0 Kristi England 2.00 X 0 0 0 Jane Husband 2.00 X X 0 0 0 Kristin Lamson 2.00 X 0 0 0 Jim Moore 2.00 X 0 0 0 Anne-Marie Amies Oelschlager 2.00 X 0 0 0 Derek Pell 2.00 X 0 0 0 Steve Romein 2.00 X X 0 0 0 Jim Stanton 2.00 X X 0 0 0 Matt Steele 2.00 X 0 0 0 Darryl Swenson 2.00 X 0 0 0 Seshu Vaddey 2.00 X 0 0 0 Scott Wolf 2.00 X 0 0 0 Daniel Won 2.00 X 0 0 0 Marla Smith-Nilson 40.00 X 71308 0 0 71308 0 0 0 0 0 0 0 685266 436719 5239 1121985 93 93 76275 685266 95102 -18827 -18827 2336 7370 -5034 -5034 Educational Trips 900099 2852 2852 2852 1101069 -2182 0 -18734 607468 607468 71308 57046 7131 7131 199684 123094 6981 69609 14190 8677 942 4571 23399 15311 837 7251 38401 24091 10125 4185 32342 7400 601 24341 23400 17586 878 4936 14131 11175 26 2930 4071 2487 981 603 1331 885 69 377 2103 1293 810 Project Monitoring Visi 48521 48521 Printing, copying & pos 25654 5756 194 19704 Special Events 2733 2733 1108736 929497 30058 149181 196334 314925 500357 415870 15000 20000 2650 12734 10792 3273 1942 714964 755387 26599 43256 586399 617832 612998 661088 X 101966 94299 101966 94299 714964 755387 -7667 0 X 0 1 1 X 0 X 922220 922109 924287 1032758 1100425 4901799 922220 922109 924287 1032758 1100425 4901799 731972 4169827 5678 8675 2020 1002 93 17468 4919267 18450 0.84770 0.84830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12734 10792 1942 0 1942 1101069 1108736 -7667 -7667 1105706 7370 7370 1098336 2733 2733 1101069 1113373 7370 7370 1106003 2733 2733 1108736 Part XII, Line 2d - Other Adjustments: Cost of goods sold 7,370. Part XII, Line 4b - Other Adjustments: Special Events 2,733. Part XIII, Line 2d - Other Adjustments: Cost of goods sold 7,370. Part XIII, Line 4b - Other Adjustments: Special Events 2,733. 1 Bangladesh 0 0 Grants to Recipients Located in Region & monitoring and evaluation of previously completed projects 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) 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 2011, Water First supported the construction of 148 projects benefitting 11,474 people. 206994 Honduras 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 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 2011, the construction of 1 large new water system (the "Valle de la Cruz" project) in serving 4 communities in the municipalities of Erandique and Piraera was completed (construction on these systems started in 2009), funding for 1 new project to serve 7 communities and nearly 2,800 people in Valladolid was continued (this project is expected to be completed in 2013), and funding was started for another, large system to serve 4 communities (San Jose, San Simon, Canfura & San Antonio) in the municipality of San Andres & is expected to be completed in spring 2013 85089 Ethiopia 0 0 Grants to Recipients Located in Region and monitoring & evaluation of previously completed projects 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 2011, the large Kelecho Gerbi project was completed and now serves 4,050 people. Water First also completed funding for the Tutekunche project serving 3,050 people (this project was completed in July 2012). Water First initiated funding on another new project in the neighboring kebele of Gonbisa Kussaye. This project benefitting 1,800 people is expected to be completed in spring 2013. 286061 India 0 0 Monitoring and evaluation of previously completed projects 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 7001 0 0 0 0 0 0 585145 0 585145 X Bangladesh Community based water supply and sanitation project targeting urban slums in Bangladesh. 250475 Wire transfer Honduras Water and sanitation system for small communities in Lempira. 75000 Wire transfer Ethiopia Dawo Communities water supply, sanitation and hygiene promotion project. 281993 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 559559 512759 46800 11610 50667 788 1800 Give Water Life 56209 49009 7200 3080 5160 4 104773 82498 22275 6065 8630 800 6502 720541 644266 76275 20755 64457 1588 8302 95102 -18827 Form 990, Part VI, Section A, line 2 Family Relationship - Two of our board members are married. Form 990, Part VI, Section B, line 11 It is reviewed by the Executive Director and the treasurer (meeting in person) 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.