2024-11-11T09:52:33+00:00 2023-12-31 363990892 Capin Crouse LLP 2435 Research Parkway Suite 200 Colorado Springs CO 80920 990 2023-01-01 263260581 Water4 Inc WATE 4055518214 2405 NW 10th Street Oklahoma City OK 73107 Matthew Hangen President & CEO 4055518214 2024-11-11 true Ashley Peabody P01385870 5055022746 2024-11-11 2023 2024-10-15 13:58:12Z Matthew Hangen 2405 NW 10th Street Oklahoma City OK 73107 9535348 false X www.water4.org X 2008 OK Eradicating the world's water crisis through local, missional businesses. 7 7 31 100 0 0 9374188 9419089 0 9355 112605 -113896 -86987 9269647 9444707 4266668 5327063 0 2497325 2350294 0 1262595 1489043 1348047 8253036 9025404 1016611 419303 12072489 12646040 1721478 1875726 10351011 10770314 X Founded in 2008, Water4 is a 501(c)(3) nonprofit headquartered in Oklahoma City, Okla., leveraging charity to scale durable market-based water businesses that create more: safe water access, economic opportunity, virtue, and purpose across Africa. (continued on Schedule O) false false 1875538 1875538 Our operations in Ghana deliver safe water services to communities in the Western, Central, Upper West, and Savanna Regions of Ghana. Water4 Enterprise, 4Ward Development West Africa (4WardWA) is a wholly owned subsidiary of Water4 and offers a vertically integrated suite of water, sanitation and hygiene (WASH) services to customers. They provide ongoing access to water through NUMA piped water and pump insurance. In 2023, 4WardWA completed 2,145 water projects, impacting 64,014 people with access to safe water and 17,294 people were provided with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in piped water systems and all associated infrastructure. 1075771 1075771 Our operations in Sierra Leone deliver safe water services to communities in the Western Area Rural, Western Area Urban and Port Loko Districts of Sierra Leone. Water4 Enterprise, 4Ward Development Sierra Leone (4WardSL) is a wholly owned subsidiary of Water4 that was acquired in 2023, and offers a vertically integrated suite of water, sanitation and hygiene (WASH) services to customers. They provide ongoing access to water through NUMA piped water and pump insurance. In 2023, 4WardSL completed 270 water projects, impacting 57,253 people with access to safe water and 17,947 people were provided with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in piped water systems and all associated infrastructure. 758615 758615 Our operations in Uganda deliver safe water services to communities in the Mayuge, Kabarole and Keyenjojo Districts of Uganda. Water4 Enterprise, 4Ward Development East Africa (4WardEA)) is a wholly owned subsidiary of Water4 and offers a vertically integrated suite of water, sanitation and hygiene (WASH) services to customers. They provide ongoing access to water through NUMA piped water and pump insurance. In 2023, 4WardEA completed 731 water projects, impacting 39,854 people with access to safe water and 5,844 people were provided with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in piped water systems and all associated infrastructure. 377790 377790 Our operations in Zambia deliver safe water services to communities in the Samfya and Chifunabuli Districts of Zambia. Water4 Enterprise, 4Ward Development Zambia (4WardZM ) is a wholly owned subsidiary of Water4 that was acquired in 2023, and offers a vertically integrated suite of water, sanitation and hygiene (WASH) services to customers. They provide ongoing access to water through NUMA piped water and pump insurance. In 2023, 4WardZM completed 229 water projects, impacting 7,860 people with access to safe water and 131,174 people were provided with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in piped water systems and all associated infrastructure. 3092847 1239349 The additional enterprises Water4 partners with provide similar services to those mentioned above, including well drilling, well rehabilitation and repair, and pump service delivery agreement programs. Water4 provides training on competency development to help build the health of Water4's enterprise partners. Competency areas include water well services, NUMA water services, geophysical surveying, market-based wash behavior change, multiply (disciple-making), leadership, enterprise development, financial stewardship, and impact & quality. In 2023, Water4's enterprise partners completed 293 water projects impacting roughly 56,710 people with access to safe water and 70,740 people with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in water well services and piped water systems. 3470637 1617139 7180561 true true false false false false false false false true false true false false false false true false false true true false false true false false false false true false false false false false false false false false false false false false true true true false false true X 63 0 true 31 true false true UG GH false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CA CO CT DC FL GA AL HI IL KS KY ME AK MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X Richard R Webb 4055518214 2405 NW 10th Street Oklahoma City OK 73107 Richard C Greenly Board Chariman 1.0 X X 0 0 0 David Plemons Board member 1.0 X 0 0 0 David Woods Board member 1.0 X 0 0 0 Jason Trice Board member 1.0 X 0 0 0 Marty Grubbs Board member 1.0 X 0 0 0 Mary Lippert Board member 1.0 X 0 0 0 Michele Wymer Board member 1.0 X 0 0 0 Matthew Hangen President & CEO 40.0 X 201873 0 71735 Richard Klopp COO & Secretary (May - December) 40.0 X 161107 0 20480 Richard R Webb Director of Finance 40.0 X 105892 0 4746 Kacy Lowe Senior Dir of Development 40.0 X 131000 0 15660 599872 0 112621 4 false true false 0 406950 495410 8516729 20765 9419089 0 0 0 0 0 112605 112605 0 0 0 0 0 406950 90641 -90641 -90641 3654 0 0 3654 3654 9444707 0 0 25618 5327063 5327063 565831 220359 217273 128199 1423768 821937 19683 582148 36261 16087 20174 183578 104515 707 78356 140856 79031 10387 51438 46346 17937 27653 756 58285 58285 362646 69731 124945 167970 79716 47531 4233 27952 236287 92595 38755 104937 120503 73308 25448 21747 75873 69199 5343 1331 241224 136186 34804 70234 11025 2507 1165 7353 3854 3839 15 23378 18702 4676 88910 80034 8876 0 0 0 0 9025404 7180561 582248 1262595 101687 107498 5705171 5037586 2512048 752870 0 0 0 0 480029 454184 421324 1660393 997305 274034 743963 723271 0 2108267 3910238 0 0 12072489 12646040 157361 159867 1498052 1659265 0 0 66065 56594 0 0 1721478 1875726 X 7095610 8443923 3255401 2326391 10351011 10770314 12072489 12646040 419303 0 X false true X true false X 5881975 6634136 11387619 9374188 9419089 42697007 0 0 5881975 6634136 11387619 9374188 9419089 42697007 19927555 22769452 14152 11471 2655 9355 112605 150238 315534 0 0 315534 18130 66055 0 0 3654 87839 43250618 21967 0.5265 0.5152 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 18130.0, COLUMN B - 66055.0, COLUMN C - , COLUMN D - , COLUMN E - 3654.0, COLUMN F - 87839.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106000 106000 816301 201045 615256 46972 44957 2015 28032 28032 0 723271 Investment in Subsidiary 3910238 C 3910238 true Sub-Saharan Africa 0 0 Grantmaking 5327063 Sub-Saharan Africa 0 0 Investments 3910238 Sub-Saharan Africa 0 0 Program Services Travel 3464 0 0 0 0 0 0 9240765 0 9240765 Sub-Saharan Africa water wells 1875538 wire Sub-Saharan Africa water wells 704468 wire Sub-Saharan Africa water wells 1075771 wire Sub-Saharan Africa water wells 377790 wire Sub-Saharan Africa water wells 358687 wire Sub-Saharan Africa water wells 103536 wire Sub-Saharan Africa water wells 231933 wire Sub-Saharan Africa water wells 236312 wire Sub-Saharan Africa water wells 308881 wire Sub-Saharan Africa water wells 54147 wire 0 10 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Water4 implements its international activities through established and vetted local and national partners. In everything we do, we promote complete transparency, rigorous accountability metrics, and policies to ensure effective and efficient financial management and performance outcomes. These efforts include, but are not limited to, periodic field audits, detailed reporting, routine site visits, and evaluation assessments. And for the related companies, Water4 has 100% access to the organization's books via QuickBooks Online so that Water4 can monitor their activity in real time. Water4 has 5 additional enterprises that have been set up on QuickBooks Online as well, so that Water4 can monitor the use of the funds provided. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements SUB-SAHARAN AFRICA-Accrual Walk for Water 388087 388087 0 47298 1958 41385 Drinks 4 Drinks Seattle 14524 14524 0 0 402611 402611 0 47298 1958 41385 90641 -90641 X X true true X X X X X false false false false false false false true false Matthew Hangen President & CEO 187743 0 14130 0 0 0 12726 0 59009 0 273608 0 0 0 Richard Klopp COO & Secretary (May - December) 150292 0 10815 0 0 0 4960 0 15520 0 181587 0 0 0 Schedule J, Part I, Line 1a Travel for companions The organization has approved travel for the family of President & CEO Matt Hangen to accompany him occasionally when there is a bona fide business purpose for the family travel. The amounts are not included in taxable income. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. President & CEO Matt Hangen met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments The organization made nonfixed payments in the form of discretionary bonuses. Form 990, Part III, Line 1 Mission continued Water4 invests deeply in entire communities across sub-Saharan Africa through our durable safe water businesses, NUMA, that we build, own, maintain, and operate. This lasting presence in the community allows us to know and respond to the needs of our customers as we provide safe water access and share the Living Water. As of 2024, Water4 has impacted over 2.5 million people through safe water and shared and showed the love of Jesus to over 1 million people through our relational Multiply discipleship movement. At Water4, we generate good and invite everyone to join us. Form 990, Part III, Line 4d Description of other program services (Expenses $ 377,790 including grants of $ 377,790) Our operations in Zambia deliver safe water services to communities in the Samfya and Chifunabuli Districts of Zambia. Water4 Enterprise, 4Ward Development Zambia (4WardZM ) is a wholly owned subsidiary of Water4 that was acquired in 2023, and offers a vertically integrated suite of water, sanitation and hygiene (WASH) services to customers. They provide ongoing access to water through NUMA piped water and pump insurance. In 2023, 4WardZM completed 229 water projects, impacting 7,860 people with access to safe water and 131,174 people were provided with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in piped water systems and all associated infrastructure. Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,092,847 including grants of $ 1,239,349) The additional enterprises Water4 partners with provide similar services to those mentioned above, including well drilling, well rehabilitation and repair, and pump service delivery agreement programs. Water4 provides training on competency development to help build the health of Water4's enterprise partners. Competency areas include water well services, NUMA water services, geophysical surveying, market-based wash behavior change, multiply (disciple-making), leadership, enterprise development, financial stewardship, and impact & quality. In 2023, Water4's enterprise partners completed 293 water projects impacting roughly 56,710 people with access to safe water and 70,740 people with hygiene and sanitation training and opportunities to hear the Gospel. The majority of expenses went toward funding (payable by invoice) the installation of hardware involved in water well services and piped water systems. Form 990, Part V, Line 2a Water4 does not file any W-2s as all employees are outsourced from a professional employment organization (PEO). The number reported on this line represents the number of employees the filing organizations leased from the PEO. Water4 reimburses the PEO for the employees' compensation and the reimbursements are reported on 990 Part VII, Section A and 990 Part IX, Lines 5 - 10. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization has a conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The President & CEO's compensation is determined using comparability data from PEO's payscale research as well as reviewing the 990s of other water-related nonprofits. Data is provided to the board representatives sitting on the compensation committee, including the Board Chairman. The compensation committee meets with the President & CEO to discuss his/her performance. The compensation committee then discusses the compensation data and the President & CEO's performance review with the rest of the board of directors in an executive session, the results of which are communicated to the Secretary and President & CEO. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Human Resources Department researches comparability data for all positions and communicates this information to the President & CEO to determine compensation for staff. The approval process is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VII, Section A, Line 1a & Schedule J, Part II, Line 1, Column B(i) & C: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Revenue - Total Revenue: 3654, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 3654; Form 990, Part XII, Line 2b The financial statement audit has not been completed at the time of filing. 4WArd Development International LLC 2405 NW 10th Street Oklahoma City OK 73107 371583372 Water Pump Assembly OK Water4 Inc C Corporation 0 3837402 1 true 4Ward Development East Africa Ltd Water Pump Assembly UG 4Ward Development International LLC C Corporation 0 0 0 true 4Ward Development West Africa Ltd Water Pump Assembly GH 4Ward Development International LLC C Corporation 0 0 0 true false true false false false false false false false false false false false false false false false true false 4Ward Development East Africa Ltd B 1875538 Invoices 4Ward Development West Africa Ltd B 704468 Invoices 4Ward International Development LLC R 2518990 Invoices