2025-11-17T09:46:02-06:00 2024-12-31 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2024-01-01 842838528 THE WATER TOWER INSTITUTE WATE 4708220501 2500 CLEAN WATER COURT BUFORD GA 30519 MELISSA MEEKER CEO 4708220501 2025-11-16 1 1 MELISSA SEWARD P02145103 7709558600 2025-11-16 2024 2025-03-06 01:10:19Z MELISSA MEEKER 2500 CLEAN WATER COURT BUFORD GA 30519 913068 0 X WWW.THEH20TOWER.ORG X 2019 GA THE WATER TOWER IS A NON-PROFIT INNOVATION HUB FOCUSED ON ADVANCING THE WATER INDUSTRY BY EXPEDITING THE IMPLEMENTATION OF INNOVATIVE WATER SOLUTIONS AND ATTRACTING AND TRAINING THE NEXT GENERATION OF WATER PROFESSIONALS. 8 8 5 30 0 0 673000 717246 70160 176324 0 139 117036 -10425 860196 883284 0 0 0 0 160441 366968 0 0 84447 417089 563462 577530 930430 282666 -47146 441923 1291715 64966 961904 376957 329811 THE WATER TOWER IS A NON-PROFIT INNOVATION HUB FOCUSED ON ADVANCING THE WATER INDUSTRY BY EXPEDITING THE IMPLEMENTATION OF INNOVATIVE WATER SOLUTIONS AND ATTRACTING AND TRAINING THE NEXT GENERATION OF WATER PROFESSIONALS. 0 0 523551 176324 A HUB FOR SOLUTIONS IN RESEARCH, TECHNOLOGY, TRAINING AND ENGAGEMENT FOR WATER UTILITIES ENSURING ACCESS TO SAFE, AFFORDABLE AND RESILIENT WATER SERVICES. 523551 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 X 6 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X MELISSA MEEKER CEO 4708220501 2500 CLEAN WATER COURT BUFORD GA 30519 MELISSA MEEKER CEO 20.00 20.00 X 270254 0 41987 CHRIS IMPELLITTERI DIRECTOR OF R&E 30.00 10.00 X 0 140908 32923 ELLEEN O'NEILL PHD CHAIR 1.00 X X 0 0 0 TERRELL GIBBS PHD PE TREASURER 1.00 X X 0 0 0 BRUCE BHARAT SECRETARY 1.00 X X 0 0 0 NICK MASINO PAST CHAIR 1.00 0.25 X 0 0 0 DR GLEN DAIGGER DIRECTOR 1.00 X 0 0 0 ERICA BROWN DIRECTOR 1.00 X 0 0 0 TONY CARNELL DIRECTOR 1.00 X 0 0 0 RALPH EXTON DIRECTOR 1.00 X 0 0 0 270254 140908 74910 1 0 1 1 0 21417 373545 322284 717246 RESEARCH REVENUE 541900 176324 176324 176324 139 139 13900 0 13900 13900 13900 5354 21417 29784 -24430 -24430 105 0 105 105 883284 176324 0 -10286 X 302016 211411 48323 42282 41560 29092 6650 5818 23392 16374 3743 3275 60749 60749 274033 139871 106187 27975 9713 5342 1943 2428 16880 8493 7520 867 908 908 3196 1598 1438 160 5783 2892 2602 289 27069 13535 12181 1353 62683 62683 10934 6560 4374 TRAINING & MATERIALS 88383 88383 MEMBERSHIPS 3131 3131 930430 523551 322432 84447 130939 129355 9957 7986 80097 3645 313413 112732 263364 200681 39634 867980 441923 1291715 55598 87449 9368 17993 0 856462 64966 961904 X 376957 329811 376957 329811 441923 1291715 -47146 0 X X 0 1 X 1 0 X 83074 115686 170224 673000 717246 1759230 100151 79774 139723 70160 176324 566132 70894 117036 105 188035 1743060 1539948 3283008 183225 195460 380841 2603256 2433623 5796405 0 0 0 5796405 33 19 14039 14091 33 19 14039 14091 183225 195493 380860 2603256 2447662 5810496 0.99760 0.00240 X SCHEDULE A PART I REASON FOR CHANGE IN PUBLIC CHARITY STATUS: THE WATER TOWER INSTITUTE WAS INCORPORATED IN 2019. THE REASON FOR PUBLIC CHARITY STATUS PER THE INTERNAL REVENUE SERVICE MASTER FILE IS UNDER 170(B)(1)(A)(VI), AN ORGANIZATION WHICH RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENTAL UNIT OR THE GENERAL PUBLIC. THE ORGANIZATION ALSO QUALIFIES UNDER SECTION 509(A)(2), AN ORGANIZATION THAT NORMALLY RECEIVES NO MORE THAN ONE THIRD OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS INCOME AND AT THE SAME TIME MORE THAN ONE THIRD OF ITS SUPPORT FROM CONTRIBUTIONS, FEES, AND GROSS RECEIPTS RELATED TO EXEMPT PURPOSES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 313413 112732 200681 200681 DUE FROM TWTG 867980 867980 DUE TO TWTG 856462 856462 X PART X, LINE 2: WTI QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A NONPROFIT CHARITABLE ORGANIZATION. UNDER THIS CODE SECTION, INDIVIDUAL MEMBER CONTRIBUTIONS TO WTI ARE DEDUCTIBLE TO THE DONORS AS CHARITABLE CONTRIBUTIONS. THE ORGANIZATION OPERATES AS TAX-EXEMPT ORGANIZATIONS AND ACCORDINGLY, NO PROVISIONS FOR FEDERAL AND STATE INCOME TAXES HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES FOR ALL OPEN YEARS, WHICH INCLUDE THE LAST THREE YEARS FILED. THE ORGANIZATION APPLIES THE GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX POSITIONS IN FASB ASC 740 INCOME TAXES ("FASB AS 740"). THERE WERE NO UNRECOGNIZED TAX BENEFITS OR RELATED LIABILITIES AT DECEMBER 31, 2024. WATERING HOLE GOLF TOURNAMENT 17820 14256 3564 23093 RUN LIKE WATER 5K 8951 7161 1790 1546 5145 26771 21417 5354 23093 1546 5145 29784 -24430 0 0 0 0 0 0 0 0 0 MELISSA MEEKER CEO 268964 0 0 0 1290 0 21517 0 20470 0 312241 0 0 0 CHRIS IMPELLITTERI DIRECTOR OF R&E 0 140908 0 0 0 0 0 4196 0 28727 0 173831 0 0 FORM 990 PART VII LINE 5 MELISSA MEEKER, CEO, IS COMPENSATED BY THE GWINNETT COUNTY DEPARTMENT OF WATER RESOURCES, AN UNRELATED ORGANIZATION. IN 2024, COMPENSATION AND BENEFITS TOTALED $305,241. SHE SPENDS ABOUT 50% OF HER TIME ON THE WATER TOWER INSTITUTE WHILE PART VII REFLECTS 100% OF HER WAGES FROM AN UNRELATED ORGANIZATION. FORM 990 PART I LINE 5 AND PART V LINE 2A & 2B THE WATER TOWER INSTITUTE DOES NOT HAVE ANY W-2 EMPLOYEES. PAYROLL IS PROCESSED BY RELATED ORGANIZATION, THE WATER TOWER AT GWINNETT, AND AN UNRELATED GOVERNMENTAL ORGANIZATION, GWINNETT COUNTY DEPARTMENT OF WATER RESOURCES. IN 2024, ONE EMPLOYEE FROM THE WATER TOWER AT GWINNETT AND FOUR EMPLOYEES FROM GWINNETT COUNTY DEPARTMENT OF WATER RESOURCES PROVIDED SERVICES FOR THE WATER TOWER INSTITUTE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY ALL BOARD MEMBERS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING IS ACHIEVED THROUGH RELATED PARTY QUESTIONNAIRES THAT EACH BOARD MEMBER AND OFFICER MUST COMPLETE ANNUALLY AND WHICH ARE REVIEWED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND INTERNAL POLICIES ARE GIVEN TO MEMBERS OF THE BOARD OF DIRECTORS WHEN THEY AGREE TO SERVE ON THE BOARD OF THE FOUNDATION AND THE POLICIES ARE AVAILABLE WITHIN THE ORGANIZATION'S OFFICE TO THOSE WHO FALL UNDER THEIR COVENANTS, BUT AS PROPRIETARY INFORMATION OF THE ORGANIZATION, THEY AND THE FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 129,878. MANAGEMENT AND GENERAL EXPENSES 103,903. FUNDRAISING EXPENSES 25,976. TOTAL EXPENSES 259,757. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 9,993. MANAGEMENT AND GENERAL EXPENSES 2,284. FUNDRAISING EXPENSES 1,999. TOTAL EXPENSES 14,276. FORM 990, PART XII, LINE 2C: THE ORGANIZATION SELECTED A NEW INDEPENDENT ACCOUNTING FIRM FOR THE YEAR END 2024. THE WATER TOWER AT GWINNETT 2500 CLEAN WATER COURT BUFORD GA 30519 842831483 FOCUS ON REAL ESTATE DEVELOPMENT AND INFRASTRUCTURE GA 501(C)(4) 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 THE WATER TOWER AT GWINNETT D 856462 BOOK THE WATER TOWER AT GWINNETT E 867980 BOOK