2024-03-25T11:23:58-05:00 2023-09-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-10-01 841166148 WATER FOR PEOPLE WATE 7204884590 7100 E BELLEVIEW AVE 310 GREENWOOD VILLAGE CO 80111 MARK DUEY CO-CEO 7204884590 2024-03-25 1 MARK DUEY 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK DUEY 7100 E BELLEVIEW AVE 310 GREENWOOD VILLAGE CO 80111 32594817 0 X WWW.WATERFORPEOPLE.ORG X 1991 CO SEE PART III, LINE 1. 13 12 58 316 0 0 41279159 31599549 4368 41988 41875 778853 -133522 143372 41191880 32563762 258356 309863 0 0 11518769 12885505 0 285914 2981034 19092598 23386943 30869723 36868225 10322157 -4304463 29191140 29413382 6898954 11056331 22292186 18357051 X WATER FOR PEOPLE EXISTS TO DEVELOP HIGH QUALITY WATER AND SANITATION, ACCESSIBLE TO ALL, AND SUSTAINED BY STRONG COMMUNITIES, BUSINESSES, AND GOVERNMENTS, WORKING IN NINE COUNTRIES; GUATEMALA, HONDURAS, TANZANIA, PERU, BOLIVIA, UGANDA, MALAWI, RWANDA, INDIA. 0 0 24033542 41988 IN AFRICA, WE FOCUS ON IMPROVING ACCESS TO RELIABLE WATER AND SANITATION SERVICES IN NINE EVERYONE FOREVER DISTRICTS IN MALAWI, RWANDA, UGANDA AND NEWLY IN TANZANIA THROUGH PIPED WATER SUPPLY SYSTEMS, BOREHOLES, AND IN PUBLIC INSTITUTIONS (SCHOOLS AND HEALTH CARE FACILITIES). WE WORK WITH LOCAL AUTHORITIES TO CREATE AN ENABLING ENVIRONMENT FOR SANITATION SERVICE DELIVERY BY SUPPORTING ENTREPRENEURS TO PROVIDE SANITATION SERVICES THROUGH MARKET-BASED SOLUTIONS. PIT-EMPTYING BUSINESSES ARE THRIVING AND DECENTRALIZED FECAL SLUDGE TREATMENT PLANTS ARE SCALING. WE HAVE BEEN STRENGTHENING LOCAL CAPACITY TO IMPROVE SUSTAINABILITY WHILE INCREASING COVERAGE AND WE COLLABORATE WITH GOVERNMENT TO STRENGTHEN WASH SYSTEMS AT LOCAL AND NATIONAL LEVELS. THE EVERYONE FOREVER MODEL HAS (CONTINUED ON SCHEDULE O) BEEN REPLICATED BY OTHER NGOS AND IS GAINING REGIONAL AND NATIONAL MOMENTUM. IN 2023, WE DIRECTLY REACHED 192,373 PEOPLE WITH IMPROVED WATER SERVICES, 480,854 PEOPLE WITH IMPROVED SANITATION SERVICES, AND 226,245 PEOPLE WITH HYGIENE INTERVENTIONS. 4467457 IN LATIN AMERICA, WATER FOR PEOPLE COMBATS THE WORLD WATER AND SANITATION CRISIS BY IMPLEMENTING THE MOST CONTEXTUALLY APPROPRIATE INFRASTRUCTURE IN 18 EVERYONE FOREVER MUNICIPALITIES ACROSS FOUR COUNTRIES BOLIVIA, GUATEMALA, HONDURAS, AND PERU WHILE ENHANCING THE CAPACITY OF LOCAL PARTNERS TO MANAGE THOSE SYSTEMS. OUR SANITATION STRATEGY RAISES AWARENESS ON THE IMPORTANCE OF HOUSEHOLD SANITATION FACILITIES AND BUILDS BOTH PUBLIC AND PRIVATE PARTNERSHIPS TO MEET CONSUMER DEMAND. AS WE CONTINUE TO IMPLEMENT AND PROVE THE MODEL AT THE LOCAL LEVEL, WE ALSO ADVOCATE FOR ITS ADOPTION AMONG NATIONAL GOVERNMENTS AND PEER ORGANIZATIONS. IN 2023, WE REACHED 8,330 PEOPLE WITH IMPROVED WATER SERVICES, 63,650 WITH IMPROVED SANITATION SERVICES, AND FACILITATED HYGIENE EDUCATION FOR 8,137 PEOPLE. 1656819 309863 IN INDIA, WE WORK TO IMPROVE ACCESS TO WATER AND SANITATION SERVICES AND BUILD THE CAPACITY OF COMMUNITIES AND GOVERNMENT TO OPERATE AND MAINTAIN SERVICES IN 10 EVERYONE FOREVER DISTRICTS. CURRENTLY, INDIA OPERATIONS SPAN IN BIHAR, MAHARASHTRA, WEST BENGAL, AND ASSAM . IN ADDITION TO SUPPORTING THE CONSTRUCTION OF WATER INFRASTRUCTURE IN COMMUNITIES AND PUBLIC INSTITUTIONS, WE PROVIDE TECHNICAL SUPPORT TO STATE AND DISTRICT GOVERNMENTS TO EFFECTIVELY IMPLEMENT NATIONAL WASH POLICIES AND PROGRAMS. ALONGSIDE LOCAL PARTNERS, WE WORK TO DEVELOP STRONG SANITATION MARKETS TO ENSURE THAT SANITATION SERVICES ARE RELIABLE AND AVAILABLE AT AFFORDABLE PRICES. IN 2023, WE REACHED 25,313 PEOPLE WITH IMPROVED WATER SERVICES, 22,799 PEOPLE WITH IMPROVED SANITATION SERVICES, AND IMPLEMENTED HYGIENE (CONTINUED ON SCHEDULE O) INTERVENTIONS FOR 30,748 PEOPLE ACROSS BOTH EVERYONE FOREVER DISTRICTS AND ADDITIONAL PARTNER AREAS. 30157818 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 22 0 1 58 1 0 1 BL GT HO IN MI RW PE UG TZ 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X X MARK DUEY 7204884590 7100 E BELLEVIEW AVE 310 GREENWOOD VILLAGE CO 80111 X ELEANOR ALLEN SEE SCHEDULE O CEO (THRU 6/22) THEN CHAIR 40.00 X X 117473 0 15992 DEBRA COY TREASURER 1.00 X X 0 0 0 IRENE LOFLAND VICE CHAIR 1.00 X X 0 0 0 GREG MCINTYRE SECRETARY 1.00 X X 0 0 0 VANESSA DAVISON DIRECTOR 1.00 X 0 0 0 KATY KEIM DIRECTOR 1.00 X 0 0 0 BEATRIZ BONNET DIRECTOR 1.00 X 0 0 0 RICH D'AMATO DIRECTOR 1.00 X 0 0 0 PAULINE IDOGHO DIRECTOR 1.00 X 0 0 0 KATHERINE MILLIGAN DIRECTOR 1.00 X 0 0 0 SHANNON MUSIC DIRECTOR 1.00 X 0 0 0 WINIFRED NABAKIIBI DIRECTOR 1.00 X 0 0 0 MATT OSTROWER DIRECTOR 1.00 X 0 0 0 MARK DUEY CO-CEO 40.00 X 193678 0 25531 SAMSON HAILU BEKELE CO-CEO 40.00 X 184940 0 25445 ABDI DEBELA CFO (THROUGH 1/2023) 40.00 X 175096 0 23063 JODY K DEBS CFAO 40.00 X 173570 0 19618 KATHERINE WILLIFORD CHIEF GROWTH OFFICER 40.00 X 139615 0 13026 JENNIFER GANCE DIR OF TALENT MANAGEMENT 40.00 X 127585 0 21565 KELLY HONECKER DIR OF PRINCIPAL GIFTS 40.00 X 116394 0 25024 SCOTT MEYER CREATIVE DIR NEW PROD DEV (THRU 7/23) 40.00 X 114034 0 18195 KIMBERLY LEMME DIRECTOR OF INFLUENCE (THRU 12/22) 40.00 X 123497 0 7601 1465882 0 195060 13 0 1 0 ALLEGIANCE GROUP PO BOX 9132 FARGO ND 58106 FUNDRAISING SERVICES 317799 1 938798 5567506 25093245 321532 31599549 SERVICE FEE 900099 41988 41988 41988 779167 779167 30159 582 31055 0 -896 582 -314 -314 FOREIGN EXCHANGE FEES 900099 131874 131874 MISCELLANEOUS 900099 11498 11498 143372 32563762 41988 0 922225 309863 309863 1048660 328002 517879 202779 9001098 6696235 1354056 950807 546246 417139 74773 54334 1844769 1406318 300167 138284 444732 207106 147982 89644 25504 21224 -7427 11707 173049 100049 73000 285914 285914 275 275 2653856 1460264 633241 560351 75950 73129 131 2690 824331 478522 34181 311628 574039 366007 129347 78685 650518 537722 72826 39970 1116840 947286 59035 110519 962358 877679 66060 18619 138538 125973 9320 3245 166014 82000 84014 INFRASTRUCTURE 11499252 11499252 PARTNER EXPENSES 3022341 3022341 SUBRECIPIENT EXPENSES 656688 656688 DONATED GOODS 290476 224694 65782 556914 320325 114731 121858 36868225 30157818 3729373 2981034 19309923 927841 2700741 24366900 4067694 1358209 560457 80630 527943 950665 1736884 1454457 411716 282427 541041 646342 1071625 800368 29191140 29413382 3568700 6394450 2102080 3741436 1228174 920445 6898954 11056331 X 20146182 17190558 2146004 1166493 22292186 18357051 29191140 29413382 X -4304463 69328 300000 0 X 0 1 X 1 1 1 X 18890355 22598017 20997122 41579159 31599549 135664202 18890355 22598017 20997122 41579159 31599549 135664202 13168654 122495548 370257 198295 9191 30239 779167 1387149 25151 20068 52941 -134256 143372 107276 137158627 58230 0.89310 0.89310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135978 135978 0 405159 342816 62343 1195747 975663 220084 282427 PROVISION FOR UNANTICIPATED LOSSES 66229 OPERATING LEASE 840683 FINANCING LEASE 13533 920445 X 32732034 69328 99219 168547 32563487 275 275 32563762 36967169 99219 99219 36867950 275 275 36868225 PART X, LINE 2: FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022, WFP HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES, AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 CENTRAL AMERICA AND THE CARIBBEAN 3 27 PROGRAM SERVICES SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 1947182 SOUTH AMERICA 2 23 PROGRAM SERVICES SUPPORTING SAFE AND CLEAN WATER, SANITATION AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 1644435 SOUTH ASIA 1 30 PROGRAM SERVICES SUPPORTING SAFE AND CLEAN WATER, SANITATION AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 1399815 SUB-SAHARAN AFRICA 3 105 PROGRAM SERVICES SUPPORTING SAFE AND CLEAN WATER, SANITATION AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 20585878 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 309863 9 185 0 0 9 185 25887173 0 25887173 SOUTH ASIA SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 45840 WIRE 0 SOUTH ASIA SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 22808 WIRE 0 SOUTH ASIA SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 14603 WIRE 0 SOUTH ASIA SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 212832 WIRE 0 SOUTH ASIA SUPPORTING SAFE AND CLEAN WATER, SANITATION, AND HYGIENE EDUCATION TO SCHOOLS AND COMMUNITIES. 10442 WIRE 0 5 0 1 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION REQUIRES MONTHLY REPORTING FROM EACH FIELD OFFICE, QUARTERLY FORECASTING, PERIODIC GRANT REPORTS, PERIODIC GRANTOR AUDITS, PERIODIC INTERNAL AUDITS AND EXTERNAL AUDITS. PART III ACCOUNTING METHOD: X X 0 A DIRECT SOLUTION PO BOX 757 MARSTONS MILLS MA 06248 MAIL SOLICITATIONS 0 228478 45706 182772 ALLEGIANCE GROUP PO BOX 9132 FARGO ND 58106 MAIL SOLICITATIONS 0 62101 240208 -178107 290579 285914 4665 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X X 0 0 0 0 0 0 0 0 0 MARK DUEY CO-CEO 193678 0 0 0 0 0 11621 0 13910 0 219209 0 0 0 SAMSON HAILU BEKELE CO-CEO 184940 0 0 0 0 0 0 0 25445 0 210385 0 0 0 ABDI DEBELA CFO (THROUGH 1/2023) 175096 0 0 0 0 0 10506 0 12557 0 198159 0 0 0 JODY K DEBS CFAO 173570 0 0 0 0 0 10414 0 9204 0 193188 0 0 0 KATHERINE WILLIFORD CHIEF GROWTH OFFICER 139615 0 0 0 0 0 8377 0 4649 0 152641 0 0 0 X 8 31056 FMV X SOFTWARE 2 204737 FMV X SUPP. & MAT'L 1 85738 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 1: THE EXECUTIVE COMMITTEE ACTS BETWEEN MEETINGS OF THE FULL BOARD OF DIRECTORS TO CARRY OUT THE BUSINESS OF THE CORPORATION WITH FULL POWERS OF THE BOARD EXCEPT THE POWER TO CHANGE OR AMEND THE ORGANIZATION'S BYLAWS. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, TREASURER AND SECRETARY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY OUTSIDE ACCOUNTANTS AND FIRST REVIEWED BY WATER FOR PEOPLE MANAGEMENT STAFF, THEN FORWARDED TO THE FINANCE, AUDIT, RISK COMMITTEE FOR REVIEW AND APPROVAL TO RECOMMEND TO THE EXECUTIVE COMMITTEE FOR FINAL APPROVAL. THE FORM 990 WAS PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF CONDUCT APPLIES TO ALL EMPLOYEES, CONTRACTORS, CONSULTANTS, INTERNS, VOLUNTEERS, BOARD MEMBERS OF WATER FOR PEOPLE (WFP), AND ANYONE ACTING AS A REPRESENTATIVE OF WFP. THE CODE INCLUDES THE ORGANIZATION'S POLICY ON CONFLICT OF INTEREST. THE POLICY PROVIDES GUIDANCE ON ENSURING THAT OUTSIDE INTERESTS AND ACTIVITIES DO NOT CONFLICT WITH OBLIGATIONS TO WFP. WFP EMPLOYEES ARE PROHIBITED FROM ABUSING THEIR POSITIONS OF POWER AS A WFP REPRESENTATIVE. WFP PERMITS THE EMPLOYMENT OF QUALIFIED RELATIVES OF EMPLOYEES SO LONG AS SUCH EMPLOYMENT DOES NOT, IN THE OPINION OF WFP, CREATE ACTUAL OR PERCEIVED CONFLICTS OF INTEREST. HIRING OF RELATIVES REQUIRES A DISCLOSURE TO THE ORGANIZATION. A CONFLICT OF INTEREST MAY ARISE IF A REPRESENTATIVE OF WFP OR A FAMILY MEMBER HOLDS A FINANCIAL INTEREST IN A PRIVATELY OWNED ENTERPRISE WITH WHICH WFP DOES BUSINESS OR COMPETES. THE CODE ALSO COVERS A RESPONSIBLE PERSON ACCEPTING GIFTS, ENTERTAINMENT OR OTHER FAVORS FROM ANY INDIVIDUAL OR ENTITY DOING OR WANTING TO DO BUSINESS WITH WFP. EACH NEW EMPLOYEE RECEIVES A COPY OF THE POLICY AND ACKNOWLEDGES IN WRITING THAT HE OR SHE HAS DONE SO. THE POLICY INCLUDES CLEAR GUIDANCE ON THE OBLIGATION TO REPORT AND WAYS OF REPORTING VIOLATIONS. EACH BOARD MEMBER ANNUALLY COMPLETES A CONFLICT OF INTEREST DISCLOSURE FORM. THE POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. BOARD MEMBERS MUST DISCLOSE INFORMATION RELATIVE TO A CONFLICT OF INTEREST BEFORE ANY BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION, AND SUCH DISCLOSURE IS REFLECTED IN THE MEETING MINUTES. A PERSON WHO HAS A CONFLICT OF INTEREST THAT WILL BE VOTED ON AT A MEETING MAY NOT VOTE ON THE ISSUE. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT DISCLOSES IN WRITING, THE CIRCUMSTANCE TO THE BOARD CHAIR OR CEO, WHO DETERMINES WHETHER THERE IN FACT EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE SALARY OF THE CO-CEOS WERE REVIEWED BY THE EXECUTIVE COMMITTEE. SALARY DATA WAS SOURCED FROM AN EXTERNAL SALARY SURVEY COMPANY. INCREASES WERE DETERMINED BASED ON MARKET INFORMATION AND PERFORMANCE CONSISTENT WITH THE PROCESS FOR THE EMPLOYEE POPULATION. THE PROCESS WAS DOCUMENTED IN THE MINUTES OF THE BOARD. THIS REVIEW WAS LAST CONDUCTED IN SEPTEMBER 2023 FOR BOTH CO-CEOS, MARK DUEY AND SAMSON HAILU BEKELE. THE SALARIES OF OTHER OFFICERS, KEY EMPLOYEES AND TOP MANAGEMENT OF THE ORGANIZATION ARE REVIEWED ANNUALLY BY THE CEO. SALARY DATA WAS SOURCED FROM AN EXTERNAL SALARY SURVEY COMPANY. INCREASES WERE DETERMINED BASED ON MARKET INFORMATION AND PERFORMANCE CONSISTENT WITH THE PROCESS FOR THE EMPLOYEE POPULATION. THIS REVIEW WAS LAST CONDUCTED IN SEPTEMBER 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION A, LINE 1: ELEANOR ALLEN WAS CEO OF WATER FOR PEOPLE UNTIL 06/03/2022 AT WHICH POINT SHE STEPPED DOWN FROM HER ROLE AND BEGAN SERVING AS CHAIR OF THE BOARD. THE COMPENSATION REPORTED ON PART VII WAS ALL RELATED TO HER ROLE AS CEO AND UNRELATED TO HER DUTIES AS BOARD CHAIR. FORM 990, PART XI, LINE 8 DURING THE AUDIT FOR THE FISCAL YEAR 2023, $300,000 OF REVENUE WAS IDENTIFIED AS FISCAL YEAR 2022 REVENUE BUT WAS RECORDED IN FISCAL YEAR 2023. AN ADJUSTMENT HAS BEEN POSTED TO ACCOUNT FOR THIS ERROR.