2011-09-15T12:12:14-05:00 2010-12-31 Watson & McDonell CPAs PLLC 1325 Fourth Avenue Suite 1705 Seattle WA 981012573 990 2010-01-01 202601035 Water First International WATE 2062973024 PO Box 17974 Seattle WA 981271954 Marla Smith-Nilson 2062973024 2011-09-20 1 Susan Reilly 2066242380 2011-09-19 2010 2016-03-07 17:11:31Z Water 1st Marla Smith-Nilson PO Box 17974 Seattle WA 981271954 1134105 0 X www.Water1st.org X 2005 WA Water 1st's mission is to unite people to end the global water and sanitation crisis. 20 20 5 150 0 0 924287 1032758 0 0 2020 1002 -8680 -12122 917627 1021638 463963 605451 0 0 257248 313702 0 0 139621 204854 148250 926065 1067403 -8438 -45765 620348 714964 472617 612998 147731 101966 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 696283 605451 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 2010, the Organization and the local NGOs completed 105 water systems in four countries, benefiting over 12,000 people. The Organization has completed a total of 430 water systems benefiting over 52,000 people since inception. In addition, the Organization initiated projects in Ethiopia and Honduras that will benefit about 5,000 people upon completion in 2011. 197093 -2505 Water First International educates people about the water supply and sanitation crisis in developing countries and the need for sustainable solutions. 893376 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 5 0 1 5 1 0 0 0 0 0 1 1 0 0 X 20 20 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 PO Box 17974 Seattle WA 981271954 Chris Addicott 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 Jon Hughes 2.00 X X 0 0 0 Kristin Lamson 2.00 X 0 0 0 Diane Langstraat 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 75066 0 0 75066 0 0 0 0 0 0 0 578891 453867 78189 1032758 1002 1002 94750 578891 104367 -9617 -9617 922 8100 -7178 -7178 Educational Trips 900099 4673 4673 4673 1021638 -2505 0 -8615 605451 605451 69397 55517 6940 6940 207440 136948 6965 63527 6930 4287 384 2259 6000 3712 333 1955 23935 16317 1209 6409 9500 9500 13503 6588 1035 5880 35757 7462 1054 27241 22016 16506 1073 4437 2416 2416 760 529 38 193 2080 1255 825 Project Monitoring Visi 32125 32125 Printing and copying 27319 6457 4080 16782 Other 2774 1477 540 757 1067403 893376 34406 139621 230459 196334 355181 500357 25000 15000 8190 12734 9461 1518 3273 620348 714964 14526 26599 458091 586399 472617 612998 X 122731 101966 25000 0 147731 101966 620348 714964 -45765 0 X 0 1 1 X 0 X 455154 922220 922109 924287 1032758 4256528 455154 922220 922109 924287 1032758 4256528 624801 3631727 7524 5678 8675 2020 1002 24899 4281427 13262 0.84830 0.83870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12734 9461 3273 3273 1021638 1067403 -45765 0 -45765 1029738 8100 8100 1021638 0 1021638 1075503 8100 8100 1067403 0 1067403 Description of Uncertain Tax Positions Under FIN 48: Part X: 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 2007 through 2010. Part XII, Line 2d - Other Adjustments: Cost of goods sold 8,100. Part XIII, Line 2d - Other Adjustments: Cost of goods sold 8,100. 0 Bangladesh Grants to Recipients Located in Region 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 2010, Water First supported the construction of 98 projects benefitting 6,627 people. 250000 Honduras Grants to Recipients Located in Region Water First International 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, and watershed protection. In Water First's Honduras program, beneficiaries contribute labor and local materials, which are valued at up to 25 percent of the total project cost. In 2010, the construction of 3 new water systems in Erandique serving 4 communities was completed (construction on these systems started in 2008), construction on 1 additional water system to serve 4 communities was continued in Piraera and Erandique (construction started in 2009 and will be completed in 2011), and funding for 1 new project to serve 7 communities and nearly 2,800 people in Valladolid was initiated . 60000 Ethiopia Grants to Recipients Located in Region 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 2010, the large Bishikiltu project was completed and now serves over 4,200 people. Water First also completed funding for the Kelecho Gerbi project serving 4,085 people (this project was completed in June 2011). Water First initiated funding on another new project in the neighboring Kebele of Tutekunche. This project benefitting 3,050 people is expected to be completed in December 2011 or early 2012. 278475 India Grants to Receipients Located in Regoion Water First International provides grants to a non-governmental organization (NGO) based in West Bengal, India in order to support the implementation of projects that include provision of convenient, safe water, hygiene education, and sanitary toilets. In Water First's India program, which serves subsistence fishing communities in rural West Bengal, beneficiaries pay 40 percent of the capital costs of their water supply and sanitation projects through a four-year revolving loan fund. In 2010, Water First supported the implementation of three new projects benefitting approximately 750 people. 16976 0 0 0 605451 0 605451 Bangladesh Community based water supply and sanitation project targeting urban slums in Bangladesh. 200001 Wire transfer India Community based water supply and sanitation project targeting rural villages in West Bengal, India. 16976 Wire transfer Honduras Water and sanitation system for small communities in Lempira. 50000 Wire transfer Ethiopia Kelecho Gerbi Communities water supply, sanitation and hygiene promotion project. 210166 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 554670 494670 60000 5795 62400 750 27122 Carry 5 Seattle 33576 30076 3500 3140 7055 3 85395 54145 31250 3216 10053 1000 8685 673641 578891 94750 12151 72453 1750 42862 129216 -34466 X Auction Items 169 78189 0 1 0 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.