2024-08-07T11:19:29-05:00 2023-09-30 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 101540102 990 2023-01-01 223936753 CHARITY GLOBAL INC CHAR 6466882323 PO BOX 5026 HAGERSTOWN MD 21741 MANDEEP SINGH CHIEF FINANCIAL OFFICER 6466882323 2024-08-07 1 0 TOBY R KERSLAKE P01875806 2127589700 2024-08-05 2023 2024-08-08 14:25:15Z CHARITYWATER SCOTT HARRISON PO BOX 5026 HAGERSTOWN MD 21741 122571279 0 X WWW.CHARITYWATER.ORG X 2006 NY TO BRING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. SEE SCHEDULE O. 11 10 0 10 0 0 96946011 45089527 0 0 1157184 2215768 -1284895 -30327 96818300 47274968 77331405 24012982 0 0 12794398 10621887 0 0 8552909 11144025 7919766 101269828 42554635 -4451528 4720333 175942434 136416474 90423340 55657761 85519094 80758713 X CHARITY: WATER IS A NON-PROFIT ORGANIZATION BRINGING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. (CONTINUED ON SCHEDULE O). 0 0 4991788 3750000 UGANDA: UGANDA RANKED 166 OUT OF 191 RANKED COUNTRIES ON THE MOST RECENT UNITED NATIONS HUMAN DEVELOPMENT INDEX (HDI) WHERE A HIGHER NUMBER INDICATES A LESS DEVELOPED STATE. IT CONTINUES TO FACE DIFFICULTIES AND HIGH REFUGEE RATES BECAUSE OF TWO DECADES OF CIVIL CONFLICTS IN NEIGHBORING SOUTH SUDAN, THE DEMOCRATIC REPUBLIC OF THE CONGO, AND BURUNDI. IN 2023, AN ESTIMATED 3.1 MILLION REFUGEES WERE LIVING IN UGANDA. APPROXIMATELY 48% OF RURAL UGANDANS, WHICH MAKE UP 74% OF THE TOTAL POPULATION, LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 82% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. AS COMMUNITIES REBUILD AFTER YEARS OF DISPLACEMENT, CLEAN WATER PROJECTS HELP TO IMPROVE HEALTH AND QUALITY OF LIFE. IN 2023, CHARITY: WATER FUNDED 373 WATER PROJECTS THAT WILL SERVE 145,426 PEOPLE. 4311904 4308871 NEPAL: NEPAL IS A LANDLOCKED COUNTRY IN SOUTH ASIA BORDERED BY INDIA AND CHINA. NEPAL'S HISTORY HAS LONG BEEN ONE OF ISOLATION FROM THE OUTSIDE WORLD. THE COUNTRY WAS ADMITTED TO THE UNITED NATIONS IN 1955 AND ONLY RECENTLY BECAME A DEMOCRATIC REPUBLIC (IN 2008) AFTER A DECADE OF POLITICAL VIOLENCE WITH A STRONG MAOIST INFLUENCE. IT'S RANKED 143 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. 79% OF THE POPULATION LIVE IN RURAL AREAS, WHERE 8% LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 19% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 8,852 WATER PROJECTS THAT WILL SERVE 61,068 PEOPLE. 2876465 2825000 SIERRA LEONE: SIERRA LEONE IS ON THE COAST OF WEST AFRICA. ALTHOUGH THE POPULATION RELIES HEAVILY ON FARMING AND AGRICULTURE, THE COUNTRY IS ALSO A MINING HUB. IT RANKED 181 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. 46% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES, AND 86% LACKED ACCESS TO BASIC SANITATION SERVICES. FURTHERMORE, AN EBOLA VIRUS OUTBREAK IN MAY 2014 OVERBURDENED AN ALREADY WEAK HEALTHCARE INFRASTRUCTURE, WHICH BOTH AIDED THE SPREAD OF THE VIRUS AND CONTRIBUTED TO A TRAGICALLY HIGH DEATH TOLL. THE VIRUS WAS NOT CONTAINED UNTIL NOVEMBER OF 2015. IN 2023, CHARITY: WATER FUNDED 170 WATER PROJECTS THAT WILL SERVE 50,500 PEOPLE. 16088232 13129111 16088232 13129111 28268389 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 X 0 0 1 0 0 1 UK 0 0 0 1 1 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X X ANDREA JAFFE 6466882323 PO BOX 5026 HAGERSTOWN MD 21741 X X SCOTT HARRISON FOUNDER/CEO 50.00 0.00 X X 0 0 0 MICHAEL WILKERSON CHAIRPERSON 2.00 0.00 X X 0 0 0 ANGELA AHRENDTS BOARD MEMBER 2.00 0.00 X 0 0 0 BRANT CRYDER BOARD MEMBER 2.00 0.00 X 0 0 0 BROOK HAZELTON BOARD MEMBER 2.00 0.00 X 0 0 0 CHI-HUA CHIEN BOARD MEMBER 2.00 0.00 X 0 0 0 CHIDI ACHARA BOARD MEMBER 2.00 0.00 X 0 0 0 IJE NWOKORIE BOARD MEMBER 2.00 0.00 X 0 0 0 RYAN GRAVES BOARD MEMBER/TREASURER 2.00 0.00 X 0 0 0 SHANNON SEDGWICK DAVIS BOARD MEMBER 2.00 0.00 X 0 0 0 VALERIE DONATI BOARD MEMBER 2.00 0.00 X 0 0 0 CHRISTOPH GORDER CHIEF GLOBAL WATER OFFICER 50.00 0.00 X 0 0 0 CHRISTOPHER BARTON SECRETARY/GEN COUNSEL 30.00 0.00 X 0 0 0 MANDEEP SINGH CHIEF FINANCIAL OFFICER (AS OF 4/23) 50.00 0.00 X 0 0 0 0 0 0 0 0 0 0 0 152826 44936701 697163 45089527 2004390 2004390 75507689 75296311 211378 211378 211378 MISCELLANEOUS INCOME 900099 -30327 -30327 -30327 47274968 0 0 2185441 24012982 24012982 8624025 1492135 2783264 4348626 279859 48421 90320 141118 1015369 175680 327694 511995 702634 121570 226764 354300 183960 28728 134587 20645 275068 275068 936013 184351 331070 420592 1829505 1829505 1255484 161170 623356 470958 14280 2380 4723 7177 639475 100180 329099 210196 18289 3048 6049 9192 134004 22333 44324 67347 SUSTAINABILITY FUNDING 1904840 1904840 BANK CHARGES 557019 557019 EVENT COSTS 171829 10571 161258 42554635 28268389 5733337 8552909 18947353 6583521 28662765 22577692 47045723 30943439 0 0 0 0 0 0 0 0 20154 18238 1454063 683308 1935465 1511140 22588 424325 78692277 74537081 999979 557952 0 0 0 0 97532 90918 175942434 136416474 1881188 1841649 88542152 53816112 0 0 0 0 0 0 0 0 0 0 0 0 90423340 55657761 X 29500698 26589913 56018396 54168800 85519094 80758713 175942434 136416474 X 4720333 1465157 -10945871 X 0 1 X 1 0 X 88948068 90196522 100523267 96946011 45089527 421703395 88948068 90196522 100523267 96946011 45089527 421703395 10878247 410825148 1346789 1056645 1522700 1856266 2004390 7786790 158252 350703 -245767 -621618 -30327 -388757 429101428 100200 0.95740 0.96240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 158,252. 2020 AMOUNT: $ 350,703. 2021 AMOUNT: $ -245,767. 2022 AMOUNT: $ -621,618. 2023 AMOUNT: $ -30,327. PART II, SHORT YEAR EXPLANATION: CHARITY GLOBAL, INC. CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND THE FY23 SHORT YEAR RETURN WAS FILED ACCORDINGLY. THE AMOUNTS REPORTED IN SCHEDULE A, PART II, 2023 COLUMN REFLECT SUPPORT RECIEVED FROM THE SHORT PERIOD 1/1/2023 THROUGH 9/30/2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63555 59256 4299 1871910 1451884 420026 424325 X 50512761 1465157 2047704 3512861 46999900 275068 275068 47274968 43954392 2047704 -372879 1674825 42279567 275068 275068 42554635 PART X, LINE 2: CHARITY: WATER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. INCOME GENERATED FROM ACTIVITIES UNRELATED TO CHARITY: WATER'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER INTERNAL REVENUE CODE SECTION 511. CHARITY: WATER DID NOT RECOGNIZE ANY UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023. PART XII, LINE 2D - OTHER ADJUSTMENTS: DISCOUNT ON GRANTS PAYABLE -372,879. 1 SOUTH ASIA 0 0 GRANTMAKING WATER PROJECTS 5923372 SUB-SAHARAN AFRICA 0 0 GRANTMAKING WATER PROJECTS 18089610 SOUTH ASIA 0 0 PROGRAM SERVICES WATER SUSTAINABILITY 115519 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES WATER SUSTAINABILITY 1789321 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES WATER PROGRAMS 342 SOUTH ASIA 0 2 PROGRAM SERVICES WATER PROGRAMS 27669 SUB-SAHARAN AFRICA 0 3 PROGRAM SERVICES WATER PROGRAMS 86286 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 1 PROGRAM SERVICES WATER PROGRAMS 76656 EUROPE (INCLUDING ICELAND AND GREENLAND) 1 3 MAINTAINING OFFICES 21007 EAST ASIA AND THE PACIFIC 0 0 PROFESSIONAL SERVICES 10400 SUB-SAHARAN AFRICA 0 1 PROFESSIONAL SERVICES 2863 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 1 PROFESSIONAL SERVICES 12000 0 6 1 5 1 11 26108775 46270 26155045 SOUTH ASIA PGRM. FUNDING-GRANT 1908871 WIRE TRFT 0 SOUTH ASIA PGRM. FUNDING-GRANT 420000 WIRE TRFT 0 SOUTH ASIA PGRM. FUNDING-GRANT 2400000 WIRE TRFT 0 SOUTH ASIA PGRM. FUNDING-GRANT 749901 WIRE TRFT 0 SOUTH ASIA PGRM. FUNDING-GRANT 400000 WIRE TRFT 0 SOUTH ASIA PGRM. FUNDING-GRANT 44600 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 900000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 1650000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 277000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 472610 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 2240000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 525000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 4400000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 375000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 1200000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 600000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 700000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 800000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 1050000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 1000000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 200000 WIRE TRFT 0 SUB-SAHARAN AFRICA PGRM. FUNDING-GRANT 1700000 WIRE TRFT 0 21 0 0 1 0 0 0 PART I, LINE 2: CHARITY: WATER'S PROCEDURES FOR MONITORING PROGRAM FUNDING BEGIN WITH STRATEGIC PROGRAM AND PARTNER SELECTION. PRIOR TO ENTERING INTO ANY AGREEMENT(S) TO FUND CONSTRUCTION, REPAIR, MAINTENANCE, MONITORING AND EVALUATION OF WATER PROJECTS, PARTNER ORGANIZATIONS ARE SELECTED BASED ON CHARITY WATER'S STRICT SELECTION CRITERIA WHICH INCLUDES MEASURES OF STRONG FISCAL OVERSIGHT AND INTERNAL CONTROLS, USE OF BEST OPERATING PRACTICES, AND A DEMONSTRATED HISTORY OF SUCCESS IN COMPLETING HIGH QUALITY WATER PROJECTS ON TIME AND WITHIN BUDGET. THESE ORGANIZATIONS MUST PROVIDE TO CHARITY: WATER DOCUMENTATION AND/OR EVIDENCE TO SUPPORT AND DEMONSTRATE INDUSTRY BEST PRACTICES IN THE AREA OF FIDUCIARY DUE DILIGENCE. THE PARTNER SELECTION PROCESS INCLUDES, BUT IS NOT LIMITED TO REVIEWING: - COMPLETED PROGRAMS AND PROJECTS - LOCAL REGISTRATION AND EMPLOYMENT CONTRACTS - INDEPENDENT AUDIT REPORTS - FISCAL OVERSIGHT, RECORD-KEEPING AND INTERNAL CONTROLS - PROCUREMENT AND CONTRACTING PROCEDURES - CASH AND TREASURY MANAGEMENT POLICIES - PROGRAM ACCOUNTING AND REPORTING SYSTEMS IN CONSIDERATION OF THE ABOVE CRITERIA, CHARITY: WATER THEN REQUESTS PARTNERS TO SUBMIT PROPOSALS FOR AN APPROPRIATE FUNDING AMOUNT. THE PROPOSAL INCLUDES PROGRAMMATIC DELIVERABLES, OUTPUTS, RELEVANT COSTS, REPORTING REQUIREMENTS, AND IMPACT METRICS. PROPOSALS ARE REVIEWED BY CHARITY: WATER AND SUBMITTED TO THE BOARD OF DIRECTORS FOR FORMAL APPROVAL. ALL FUNDS NECESSARY TO FULFILL EACH GRANT ARE RAISED PRIOR TO SIGNING THE GRANT. ACCORDINGLY, CHARITY: WATER'S $53,816,112 OF GRANTS PAYABLE (BALANCE SHEET, PART X, LINE 18) ARE FULLY SUPPORTED BY PROGRAMMATIC ASSETS - CASH ON HAND DESIGNATED FOR THIS USE. CHARITY: WATER SENDS DISBURSEMENTS TO PARTNERS IN TRANCHES ONCE KEY MILESTONES TOWARD PROJECT COMPLETION HAVE BEEN MET. KEY MILESTONES INCLUDE: - ESTABLISHMENT OF A LEGALLY-BINDING AGREEMENT TO PRODUCE INTENDED PROGRAM DELIVERABLES WITHIN AN AGREED-UPON TIMEFRAME - RECEIPT AND ACCEPTANCE OF INTERIM PROGRESS REPORTS - RECEIPT AND ACCEPTANCE OF A FINAL REPORT ON PROGRAM DELIVERABLES AND A FINANCIAL RECONCILIATION - VARIANCES TO PLAN ARE INVESTIGATED FOR REASONABLENESS AND DOCUMENTED DURING PROGRAM IMPLEMENTATION AND AT PROGRAM COMPLETION. IN ADDITION TO THE PROCEDURES NOTED ABOVE, PROGRAMS ARE ROUTINELY MONITORED POST-IMPLEMENTATION, AND SOME ARE SELECTED FOR INDEPENDENTLY-CONTRACTED FINANCIAL AUDITS TO ENSURE THAT COSTS INCURRED AND CLAIMED HAVE BEEN PROPERLY REPORTED AND REASONABLY STATED IN COMPLIANCE WITH THE TERMS OF THE AGREEMENT(S). ADDITIONALLY, PROGRAMMATIC AUDITS ARE CONDUCTED TO ENSURE THE QUALITY OF THE COMPLETED PROJECTS. PART I, LINE 3: METHOD OF ACCOUNTING EXPENSES ARE REPORTED USING THE ACCRUAL METHOD OF ACCOUNTING, CONSISTENT WITH THE AUDITED FINANCIAL STATEMENTS. X 14 662041 FMV AT TIME OF SALES X VIRTUAL CURRENCY 50 23658 FMV X SUPPLIES 5 11464 FMV 0 0 1 0 PART I, COLUMN (B): CHARITY: WATER IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN (B) OF SCHEDULE M, PART I. FORM 990, PART I, LINE 1 AND PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: CHARITY: WATER IS A NON-PROFIT ORGANIZATION BRINGING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. 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. CHARITY WATER GRANTS RAISED FUNDS STRATEGICALLY TO LOCAL PARTNERS TO COMPLETE WATER PROJECTS IN AREAS OF GREATEST NEED THROUGHOUT THE WORLD. BEFORE BEING SELECTED, LOCAL PROJECT IMPLEMENTATION PARTNERS MUST MEET CHARITY WATER'S STRICT SELECTION CRITERIA AND QUALITY STANDARDS, AND DEMONSTRATE A HISTORY OF SUCCESSFUL PROJECT OUTCOMES. WHEN THE WATER PROJECTS ARE COMPLETED, WE PROVE EVERY ONE OF THEM USING GPS COORDINATES, PHOTOS AND INFORMATION ABOUT THE COMMUNITY SERVED. CHANGE IN ACCOUNTING PERIOD: CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. REVENUE PROCEDURE 85-58 RULES APPLY. FORM 990, PART III, LINES 4A - 4D: CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. CONTRIBUTION REVENUE AND GRANT EXPENSE INCURRED DURING THAT PERIOD WERE REFLECTED IN THE SHORT PERIOD FORM 990. FORM 990, PART III, LINE 4D - OTHER PROGRAM SERVICES INDIA: INDIA OCCUPIES THE GREATER PART OF SOUTH ASIA AND IS ONE OF THE MOST ETHNICALLY DIVERSE COUNTRIES WITH MANY RELIGIONS, SECTS, TRIBES, AND CASTES. IT IS RANKED 132 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. 8% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC SANITATION, WHILE 25% LACKED ACCESS TO AT LEAST BASIC WATER SERVICES. EXTREME POVERTY, ESPECIALLY AMONG HISTORICALLY DISADVANTAGED CASTES, WATER QUALITY ISSUES, RAPID POPULATION GROWTH, STRONG BARRIERS TO DEVELOPMENT, AND WATER SCARCITY HAVE PROVEN TO BE CHALLENGES IN ACHIEVING FULL WATER AND SANITATION COVERAGE. IN 2023, CHARITY: WATER FUNDED 4,453 WATER PROJECTS THAT WILL SERVE 35,400 PEOPLE. KENYA: KENYA IS IN EAST AFRICA AND BORDERS THE INDIAN OCEAN. THE POPULATION OF 54 MILLION PEOPLE IS VERY DIVERSE, AND INCLUDED AN ESTIMATED 1 MILLION REFUGEES FROM NEIGHBORING COUNTRIES IN 2023. KENYA RANKED 152 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. AN ESTIMATED 1.3 MILLION ADULTS LIVED WITH HIV IN THE COUNTRY AS OF 2022. 71% OF THE POPULATION LIVES IN RURAL AREAS, WHERE 47% LACK ACCESS TO AT LEAST BASIC WATER SERVICES, WHILE 65% LACKED AT LEAST BASIC ACCESS TO SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 67 WATER PROJECTS THAT WILL SERVE 28,810 PEOPLE. MADAGASCAR: MADAGASCAR IS AN ISLAND COUNTRY OFF THE COAST OF EAST AFRICA, LOCATED IN THE INDIAN OCEAN. ITS ECONOMY IS STILL RECOVERING FROM ITS 2009 - 2013 POLITICAL CRISIS, AND QUALITY OF LIFE REMAINS QUITE LOW FOR MUCH OF THE POPULATION. THE COUNTRY IS RANKED 173 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. IN ADDITION, 64% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 90% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. FREQUENT FLOODING AND CLIMATE EVENTS FURTHER CONTAMINATE WATER SOURCES AND DAMAGE EXISTING INFRASTRUCTURE. IN 2023, CHARITY: WATER FUNDED 607 WATER PROJECTS THAT WILL SERVE 17,196 PEOPLE. MALAWI: A SMALL LANDLOCKED COUNTRY IN SOUTHERN AFRICA WITH A POPULATION OF 20.4 MILLION PEOPLE, MALAWI RANKED 169 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. MORE THAN 31% OF RURAL MALAWIANS LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 50% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. AS A RESULT, DIARRHEAL DISEASES ARE COMMON AND ONE OF THE LEADING CAUSES OF DEATH , SECOND ONLY TO HIV/AIDS. AN ESTIMATED 950 THOUSAND ADULTS LIVE WITH HIV (2022), MAKING MALAWI A COUNTRY WITH ONE OF THE HIGHEST HIV PREVALENCE RATES (7.1%) IN THE WORLD. IN 2023, CHARITY: WATER FUNDED 150 WATER PROJECTS THAT WILL SERVE 52,135 PEOPLE. MOZAMBIQUE: IN THE YEARS SINCE ITS DEVASTATING CIVIL WAR, MOZAMBIQUE HAS FACED EXTREME POVERTY. IT IS RANKED 185 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. FURTHERMORE, AN ESTIMATED 2.3 MILLION ADULTS LIVE WITH HIV IN 2022, MAKING MOZAMBIQUE A COUNTRY WITH ONE OF THE HIGHEST HIV PREVALENCE RATES (11.6%) IN THE WORLD. WATER QUALITY HAS BEEN A CHALLENGE, AS FLOODS AND EARTHQUAKES HAVE EXACERBATED THE GROWING WATER CRISIS. 52% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES AND 77% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 189 WATER PROJECTS THAT WILL SERVE 75,600 PEOPLE. SENEGAL: SENEGAL IS A COUNTRY IN WEST AFRICA WITH THE GAMBIA RIVER SEPARATING THE CASAMANCE REGION FROM THE REST OF THE COUNTRY. IT REMAINED UNDER FRENCH CONTROL UNTIL THE LATE 19TH CENTURY, FINALLY GAINING SOVEREIGNTY AS A SEPARATE NATION IN 1960. UNFORTUNATELY, INTERNAL CHALLENGES SUCH AS THE GROWING POPULATION AND WIDESPREAD UNEMPLOYMENT CONTINUE TO PLAGUE THE COUNTRY. IT IS RANKED 170 OUT OF 191 RANKED COUNTRIES ON THE MOST RECENT UN HDI. 23% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES, AND 49% LACKED ACCESS TO AT LEAST BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 929 WATER PROJECTS THAT WILL SERVE 11,426 PEOPLE. TANZANIA: TANZANIA IS A COUNTRY IN EAST AFRICA AND THE SITE OF AFRICA'S HIGHEST MOUNTAIN, MOUNT KILIMANJARO. IT WAS UNDER GERMAN RULE FOR MUCH OF THE 19TH CENTURY, FOLLOWED BY BRITISH RULE POST-WWI. IN 1964, THE MAINLAND AND THE ARCHIPELAGO MERGED TO OFFICIALLY FORM THE UNITED REPUBLIC OF TANZANIA. THE COUNTRY RANKED 160 OUT OF 191 COUNTRIES ON THE MOST RECENT UN HDI. OVER 51% OF THE RURAL POPULATION LACKED ACCESS TO AT LEAST BASIC WATER SERVICES, WHILE 79% LACKED ACCESS TO BASIC SANITATION SERVICES. IN 2023, CHARITY: WATER FUNDED 49 WATER PROJECTS THAT WILL SERVE 26,790 PEOPLE. FORM 990, PART V, LINES 1 AND 2: CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. BECAUSE NO TAX YEAR ENDED WITHIN THE SHORT YEAR, NO FORMS 1099 OR W-2 WERE FILED FOR THE REPORTING PERIOD. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE RETURN PREPARER EMAILS A DRAFT OF THE FORM 990 TO MANAGEMENT FOR INTERNAL REVIEW. REVISIONS ARE INPUTTED BY THE RETURN PREPARER AND A REVISED DRAFT IS EMAILED TO THE ENGAGED INDEPENDENT ACCOUNTING FIRM FOR REVIEW. AFTER ALL CHANGES ARE MADE AND AGREED TO BY THE ENGAGED INDEPENDENT ACCOUNTING FIRM, 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, SECTION B, 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, SECTION B, 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; AND (IV) ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE PERSON. 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 2023. FORM 990, PART VI, SECTION B, LINE 15 SEE SCHEDULE O, FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL. THIS POLICY IS ALSO APPLICABLE TO THE ORGANIZATION'S TOP FINANCIAL OFFICER, THE CFO. THE MOST RECENT COMPENSATION REVIEW OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 CHARITY: WATER'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FORMS 990 MAY BE AVAILABLE TO THE PUBLIC UPON REQUEST BY EMAILING INFO@CHARITYWATER.ORG. THE ORGANIZATION'S FORM 990, ANNUAL REPORTS, INDEPENDENT AUDIT REPORTS AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE ONLINE AT CHARITYWATER.ORG/ABOUT/FINANCIALS. FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II: CHARITY GLOBAL, INC CHANGED ITS 12/31 YEAR END TO A 9/30 FISCAL YEAR END AND FILED A FORM 990 FOR THE SHORT PERIOD FROM 1/1/2023 TO 9/30/2023. COMPENSATION INFORMATION IS NOT BEING REPORTED IN ACCORDANCE WITH THE FORM 990 FILING INSTRUCTIONS FOR SHORT PERIOD RETURNS. FORM 990, PART XI, LINE 9: DISCOUNT ON GRANTS PAYABLE 372,879. ADJUSTMENTS TO CONTRIBUTIONS RECEIVABLE -11,318,750. IN 2023, IT WAS DETERMINED THE OUTSTANDING BALANCES OF TWO PLEDGES WERE AT RISK DUE TO AN UNEXPECTED SHIFT IN THESE DONORS FINANCIAL SITUATIONS, MAKING PAYMENT UNLIKELY. AS A RESULT, MANAGEMENT HAS RESERVED AN ADDITIONAL $11,318,750 TO ACCOUNT FOR THIS RISK. THIS AMOUNT IS MADE UP OF $9,818,750 TO RESERVE THE FULL BALANCE OF ONE PLEDGE AND $1,500,000 THAT REPRESENTS HALF OF THE OTHER PLEDGE. THE IMPACT OF THIS RESERVE IS RECORDED ON THE STATEMENT OF ACTIVITIES AS ADJUSTMENTS TO CONTRIBUTIONS RECEIVABLE. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS IS EVALUATED AT LEAST ANNUALLY TO DETERMINE IF WRITE-OFFS ARE NECESSARY. CHARITY GLOBAL (UK) LIMITED C/O TC CITROEN WELLS 5TH FL 3 DORS LONDON UK EC4Y 8EN GRANTMAKING UK 2772709 2896597 CHARITY GLOBAL