Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 43,690,259 | 35,127,416 | 36,176,933 | 49,827,030 | 69,223,898 | 234,045,536 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 43,690,259 | 35,127,416 | 36,176,933 | 49,827,030 | 69,223,898 | 234,045,536 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 12,171,793 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 221,873,743 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 43,690,259 | 35,127,416 | 36,176,933 | 49,827,030 | 69,223,898 | 234,045,536 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 399,207 | 466,174 | 683,293 | 754,462 | 1,037,863 | 3,340,999 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 25,045 | 152,226 | 55,911 | 122,640 | 725,564 | 1,081,386 |
| 11 | Total support. Add lines 7 through 10 | 238,561,144 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
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| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
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| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, LINE 1 & Part III, Line 1 - ORG.'S MISSION | CHARITY: WATER IS A NON-PROFIT ORGANIZATION BRINGING CLEAN AND SAFE DRINKING WATER TO PEOPLE IN DEVELOPING COUNTRIES. CHARITY: WATER INSPIRES GIVING AND EMPOWERS OTHERS TO FUNDRAISE FOR SUSTAINABLE WATER SOLUTIONS. A SEPARATE, PRIVATE GROUP OF SUPPORTERS FUNDS OPERATIONAL COSTS, ALLOWING CHARITY: WATER TO USE 100% OF PUBLIC DONATIONS TO FUND WATER PROJECTS. DONATIONS ARE SENT TO OUR LOCAL PARTNER ORGANIZATIONS, WHO BUILD AND IMPLEMENT THE WATER PROJECTS. WHEN THE WATER PROJECTS ARE COMPLETED, WE PROVE EVERY ONE OF THEM USING GPS COORDINATES, PHOTOS AND INFORMATION ABOUT THE COMMUNITY SERVED. |
| Form 990, Part III, Line 4d - All Other Accomplishments | Bangladesh - Bangladesh ranked 136 out of 189 countries on the most recent Human Development Index. Nearly 15% of the population lives below the poverty line. While only 3% of the rural population lacks access to at least basic water services, water quality remains a large issue. Arsenic is a common contaminant as is the runoff from inadequate drainage systems, and 53% of the rural population lacks at least basic access to sanitation services. In 2018, charity: water funded 754 projects that can serve 204,547 people. Burkina Faso - With nearly 45% of the population living below $1.90 per day and one of the highest birth rates in the world, Burkina Faso ranked 183 out of 189 countries on the 2018 Human Development Index. Access to basic water services in rural Burkina Faso, where 71% of the population resides, only reaches 35%. Access to basic sanitation is even lower, at 11.34%. charity: water hopes to help change that, and in 2018, funded 28 water projects that can serve 9,480 people. Cambodia - Ranking 146 of 189 countries on the most recent Human Development Index, Cambodia has a population of 15.6 million and one of the lowest per capita GDPs in East Asia. Access to sanitation and improved hygiene practices is a considerable health challenge in rural areas, with 52% of the 12.3 million rural population lacking access to at least basic sanitation services and 27% lacking access to at least basic water services. In 2018, charity: water funded 787 water projects that can serve 156,800 people. The Central African Republic - The Central African Republic ranks nearly at the bottom of the Human Development Index, at 188 out of 189 countries. 66% of the population live below the poverty line, infant mortality is the highest in the world, and life expectancy is the second lowest in the world. The country also struggles with access to water and sanitation, especially in the hard to reach, often isolated rural areas of the country. More than 66% of the rural population lacks access to at least basic water services, and 91% lacks access to at least basic sanitation services. In 2018, charity: water funded 31 water projects that can serve 9,577 people. Cte dIvoire - Cte dIvoire ranked 170 out of 189 countries on the most recent Human Development Index, with the tenth highest infant mortality rate and fifth lowest life expectancy in the world. Of the population of 24 million, roughly 28% live below the poverty line. Among rural populations, 42% of individuals lack access to at least basic water services and 82% lack access to at least basic sanitation services. In 2018, charity: water funded 58 water projects that can serve 23,200 people. India - India ranked 130 out of 189 countries on the most recent Human Development Index. It faces difficult barriers to development, including rapid population growth and a lack of access to at least basic sanitation services for 47% of its rural population of 889 million. 9% percent lacks access to at least basic water services. Extreme poverty, especially among historically disadvantaged castes, water quality issues, and, in some regions, water scarcity have also proven to be challenges in working towards full water and sanitation coverage. In 2018, charity: water funded 1,604 water projects that can serve 48,059 people. Kenya - Kenya ranked 142 out of 189 countries on the most recent Human Development Index. It experiences a high rate of refugee resettlement, being home to more than 420,000 refugees from neighboring countries. There are also an estimated 1.6 million people living with HIV in the country. Whats more, in rural areas, where 73% of Kenyans live, 50% of people lack access to basic water services and 73% lack access to basic sanitation services. In 2018, charity: water funded 6 water projects that can serve 3,740 people. Madagascar - Ranking 161 out of 189 countries on the most recent Human Development Index, approximately 78% of the population of Madagascar falls below the poverty line. In addition to this, 64% of individuals living in rural areas lack access to at least basic water services and 94% lack access to at least basic sanitation services. Frequent flooding and climate events further contaminate water sources and damage existing infrastructure. In 2018, charity: water funded 455 water points that can serve 22,500 people. Malawi - A small landlocked country in Southern Africa with a population of 18.6 million people, Malawi ranked 171 out of 189 countries on the most recent Human Development Index. More than 34% of rural Malawians lack access to at least basic water services and 75% lack access to at least basic sanitation services. As a result, diarrheal diseases are a common problem and are one of the leading causes of death in Malawi, second only to HIV/AIDS. Malawi has one of the highest HIV prevalence rates in the world, at 8% for adults aged 15 to 49. In 2018, charity: water funded 525 water projects that can serve 144,132 people. Mali - Mali ranked 182 out of 189 countries on the most recent Human Development Index. The country experiences the fourth highest birth rate in the world and the seventh highest infant mortality rate, in addition to nearly 50% of the population living below the poverty line. The northern half of the country falls in the harsh Sahel region, which is prone to severe droughts and prolonged dry seasons. This complicates the water landscape for Mali. 32% of rural Malians live without access to at least basic drinking water, and 71% live without access to at least basic sanitation services. In 2018, charity: water funded 59 water projects in Mali that can serve 30,582 people. Mozambique - In the years since its devastating civil war, Mozambique has faced extreme poverty, with 63% of its population living below the poverty line. Water quality in particular has been a challenge, and floods and earthquakes have exacerbated the growing water crisis. Ranking 180 out of 189 countries on the most recent Human Development Index, Mozambique has made access to clean water a major priority. Currently, 60% of rural Mozambicans lack access to at least basic water services and 83% lack access to at least basic sanitation services. In 2018, charity: water funded 201 water projects that can serve 69,525 people. Nepal - Though Nepal boasts abundant water resources, this availability can be deceiving. Rural residents (namely women) walk an average of two and half hours in challenging terrain to collect water from unimproved sources in one of the areas charity: water works. Ranking 149 of 189 on the 2018 Human Development Index, 11% of rural Nepalis lack access to at least basic water services and 39% lack access to basic sanitation services. In 2018, charity: water funded 90 water projects that can serve 15,226 people. Niger - With the world's highest birth rate and an average annual income of $906, Niger ranked at the bottom of the 2018 Human Development Index. Population growth and climate change pose problems for access to clean water, particularly in rural areas where 56% of people lack at least basic water services. In addition, 92% of the rural population lacks access to at least basic sanitation services, and diarrheal diseases are among the leading causes of death. In 2018, charity: water funded 76 water projects that can serve 38,900 people. Sierra Leone - With the worlds shortest life expectancy at birth, second highest infant mortality rate, and fourth highest under-5 mortality rate, Sierra Leone ranked 184 out of 189 countries on the 2018 Human Development Index. An Ebola virus outbreak in 2014 overburdened an already weak healthcare infrastructure, which both aided the spread of the virus and contributed to a tragically high death toll. Diarrheal diseases are currently the leading cause of death in Sierra Leone, which often stem from unsafe water and sanitation. Nearly 50% of the countrys rural population of 4.4 million lacks access to at least basic water services, while 91% lacks access to at least basic sanitation services. In 2018, charity: water funded 61 water projects that can serve 18,300 people. Zimbabwe - After years of economic crisis and political turmoil, repeated droughts and floods, and Cyclone Dineo in 2017, access to basic water and sanitation remains a major issue for Zimbabwe - especially in rural areas, where 68% of the population resides. Most recently, Zimbabwe ranked 156 out of 189 countries on the Human Development Index. 50% of rural Zimbabweans live without access to basic water services and 69% lack access to basic sanitation services. In 2018, charity: water funded 141 water projects that can serve 22,887 people. |
| FORM 990, PART VI, LINE 11B - Process to Review Form 990 | CHARITY: WATER WORKS WITH AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FORM 990. THE FINAL FORM 990 IS THEN SENT BY THE RETURN PREPARER VIA EMAIL TO THE FOUNDER/CEO, CFO AND FINANCE COMMITTEE FOR FINAL REVIEW. ONCE FINAL APPROVAL IS OBTAINED FROM THE ABOVE-SEATED OFFICERS, THE FINAL FORM 990 IS SENT TO MANAGEMENT FOR SIGNATURE AND A COPY OF THE FINAL FORM 990 IS FORWARDED TO ALL SEATED BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, LINE 12C - Enforcement of Conflicts Policy IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, ANY DIRECTOR, OFFICER, KEY EMPLOYEE, OR MEMBER OF A COMMITTEE WITH THE GOVERNING BOARD MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY, C. HAS AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, ON SUCH STATEMENT, INTERESTED PERSONS SHALL DISCLOSE OR UPDATE THEIR INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS AND THOSE OF FAMILY MEMBERS. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, REGULAR AND CONSISTENT REVIEWS (AT LEAST ANNUALLY) SHALL BE CONDUCTED. THE REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S-LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENTS OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. C. WHETHER THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS IS PROPERLY IMPLEMENTING THIS CONFLICT OF INTEREST POLICY. D. WHETHER ANY IMPROVEMENTS SHOULD BE MADE TO THIS CONFLICT OF INTEREST POLICY. WHEN COMPLYING WITH THIS CONFLICT OF INTEREST POLICY, THE ORGANIZATION MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY UNDER THIS CONFLICT OF INTEREST POLICY. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL FOLLOW THE PROCEDURES OUTLINED BELOW: A. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. B. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. Form 990, Part VI, Line 15a - Compensation Process for Top Official The process includes the following elements: (1) advance approval by the independent board of directors ("Board") or the independent compensation committee of the Organization; (2) use of appropriate comparability data; and (3) contemporaneous documentation. 1. Advance Review - The Board or compensation committee shall review and approve compensation arrangements in advance, provided that persons with a conflict of interest with respect to a given compensation arrangement do not participate in the review or approval of such compensation arrangement. 2. Comparability Data - To determine reasonable compensation, the Board or compensation committee shall obtain and rely on appropriate comparability data, including, but not limited to: (i) compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions; (ii) the availability of similar services in the geographic area of the Organization; (iii) current compensation surveys compiled by the independent firms; (iv) actual written offers from similar organizations competing for the services of the person; and (v) Benchmarking provided by independent compensation consultants. 3. Contemporaneous documentation - The Board or compensation committee shall contemporaneously document the basis for its compensation determination, including documentation: (i) the agreed-upon terms and date of approval; (ii) the members of the Board or compensation committee who: (a) were present during debate on the compensation arrangement and (b) voted on the compensation arrangement; (iii) the comparability data obtained and relied upon and how such data was obtained; and (iv) any actions taken with respect to consideration of the compensation arrangement by anyone who is otherwise a member of the Board or compensation committee but had a conflict of interest with respect to such compensation arrangement. 4. The most recent compensation review occurred in 2018. |
| Form 990, Part VI, Line 15b - Compensation Process for Officers | See Schedule O, Form 990, Part VI, Line 15a - Compensation Process for Top Official. This policy is also applicable to the organizations top financial officer, the CFO. The most recent compensation review occurred in 2018. |
| Form 990, Part VI, Line 19 - Governing Documents Disclosure Explanation | charity: water's governing documents, conflict of interest policy and Form 990's are available to the public upon request by emailing info@charitywater.org. The organization's annual reports, independent audit reports and annual financial statements are available online at charitywater.org/about/financials |
| FORM 990, PART X, LINES 27-29 - NET ASSET CLASSIFICATION | THE FASB ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2016-14 NOT-FOR-PROFIT ENTITIES (TOPIC 958), PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR PROFIT ENTITIES, WHICH AMONG OTHER THINGS, CHANGES HOW NOT-FOR-PROFIT ENTITIES REPORT NET ASSET CLASSES. THE SIGNIFICANT REQUIREMENTS OF ASU 2016-14 INCLUDE REDUCTION IN THE NUMBER OF NET ASSET CLASSES FROM THREE TO TWO: WITH DONOR RESTRICTIONS (FORMERLY REPORTED AS TEMPORARILY RESTRICTED NET ASSETS) AND WITHOUT DONOR RESTRICTIONS (FORMERLY REPORTED AS UNRESTRICTED NET ASSETS). THE 2018 FORM 990, PART X WAS NOT UPDATED TO REFLECT THE CHANGE IN NET ASSET CLASS TERMINOLOGY; THEREFORE, charity:water HAS REPORTED NET ASSETS WITHOUT DONOR RESTRICTION AS UNRESTRICTED NET ASSETS AND NET ASSETS WITH DONOR RESTRICTIONS AS TEMPORARILY RESTRICTED NET ASSETS. |
| FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION | Discount on Grants Payable Adjustment $ 764,967 |
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