2025-08-13T15:46:04+00:00 2024-09-30 135565207 KPMG LLP 345 Park Avenue New York NY 101540102 990 2023-10-01 223936753 CHARITY GLOBAL INC CHAR 6466882323 230 Franklin Rd 11-II Franklin TN 37064 SCOTT HARRISON FOUNDER/CEO 2025-08-13 true true Toby Kerslake P01875806 2127589700 2025-08-13 2023 2025-03-06 01:10:19Z X CHARITYWATER SCOTT HARRISON 230 Franklin Rd 11-II Franklin TN 37064 162373064 false X WWW.CHARITYWATER.ORG X 2006 NY TO BRING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. SEE SCHEDULE O. 12 11 123 11 0 0 45089527 90804970 0 0 2215768 4010748 -30327 194512 47274968 95010230 24012982 63965970 0 0 10621887 14992057 0 0 10438240 7919766 8491366 42554635 87449393 4720333 7560837 136416474 144877238 55657761 46987892 80758713 97889346 X CHARITY: WATER IS A NON-PROFIT ORGANIZATION BRINGING CLEAN AND SAFE WATER TO PEOPLE AROUND THE WORLD. CONTINUED ON SCHEDULE O. false false 12046128 11150000 0 Uganda - In fiscal year 2024, charity: water funded 1,224 water projects that will serve an estimated 259,149 people in Uganda. Fourteen years ago, charity: water funded its inaugural project in Uganda, marking the beginning of our long-term commitment to the country. Uganda remains a key focus within our portfolio, with ongoing projects supported by eight local partners-more than in any other country we work in. This expanded network allows us to reach a broader range of communities, including those in more remote or geographically challenging areas. Perhaps most importantly, our sustained focus on Uganda fosters collaboration among local partners, empowering them to learn from one another and advocate effectively for their communities. Over 42% of the population lives below the poverty line, and an estimated 1.59 million refugees are also living in the country. Many Ugandans (74%) live in rural communities, where 48% lack access to basic water services, and 82% lack access to basic sanitation services. 6056867 6015448 0 Ethiopia - In fiscal year 2024, charity: water funded 299 water projects that will serve an estimated 109,822 people in Ethiopia. charity: water funds four local partners in Ethiopia. While one of the world's oldest civilizations and one of Africa's fastest-growing economies, thanks to coffee production, Ethiopia is still one of the most underdeveloped nations in the world. Nearly 27% of the population lives below the poverty line, and an estimated 1.1 million refugees are also living in the country. Climate change has resulted in dropping water tables, leading charity: water partners to implement drilled boreholes instead of hand-dug wells, which are more resilient when droughts occur. In rural Ethiopia, where 77% of people live, over 58% of the population still lack access to basic water services, and 94% still lack access to basic sanitation services. 5844760 5600000 0 Malawi - In fiscal year 2024, charity: water funded 688 water projects that will serve an estimated 164,255 people in Malawi. charity: water funds four local partners in Malawi, one of Africa's most densely populated and least developed countries, with 70.1% living below the poverty line. Malawi's geography makes it susceptible to cyclones and flooding, and sadly, there is minimal government budget available for WASH initiatives, where recent droughts and floods have destroyed already underdeveloped WASH infrastructure. Approximately 28% of the rural population continues to lack access to basic water services, and 51% lack access to basic sanitation services. 68424800 true true false false false false false false false true false false false false true false true false true true true false false true false false false false true false false false false false false false false true false false false true false false false false true X 36 0 true 123 true false true UK false false false true true false false false false false false X 12 11 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 AZ RI SC TN UT VA AR WA WV WI X X ANDREA JAFFE 6466882323 230 Franklin Rd Suite 11-II Franklin TN 37064 BROOK HAZELTON CHAIRPERSON (AS OF 3/20/24) 2.0 0.0 X X 0 0 0 MICHAEL WILKERSON CHAIRPERSON (THRU 3/20/24), BOARD MEMBER 2.0 0.0 X X 0 0 0 SCOTT HARRISON FOUNDER/CEO 50.0 0.0 X X 385875 0 48876 ANGELA AHRENDTS BOARD MEMBER 2.0 0.0 X 0 0 0 BRANT CRYDER BOARD MEMBER 2.0 0.0 X 0 0 0 CHIDI ACHARA BOARD MEMBER 2.0 0.0 X 0 0 0 CHI-HUA CHIEN BOARD MEMBER 2.0 0.0 X 0 0 0 IJE NWOKORIE BOARD MEMBER 2.0 0.0 X 0 0 0 NANCY DUARTE BOARD MEMBER (AS OF 3/20/24) 2.0 0.0 X 0 0 0 RYAN GRAVES BOARD MEMBER 2.0 0.0 X 0 0 0 SHANNON SEDGWICK DAVIS BOARD MEMBER 2.0 0.0 X 0 0 0 VALERIE DONATI BOARD MEMBER 2.0 0.0 X 0 0 0 BRIAN HOYER Chief Water Programs Officer (as of 11/20/23) 50.0 0.0 X 201487 0 14262 CHRISTOPH GORDER CHIEF GLOBAL WATER OFFICER (Thru 12/1/23) 50.0 0.0 X 329056 0 46128 CHRISTOPHER BARTON SECRETARY/GEN COUNSEL 30.0 0.0 X 119058 0 34430 MANDEEP SINGH CHIEF FINANCIAL OFFICER/treasurer 50.0 0.0 X 201629 0 9726 Melissa Russell President (as of 3/18/24) 50.0 0.0 X 0 0 0 Benjamin Greene Chief Revenue Officer 50.0 0.0 X 351426 0 45476 Brady Josephson VP of Marketing and Growth (as of 1/30/23) 50.0 0.0 X 165957 0 27270 Christa Stelzmuller Chief Technology Officer (as of 3/6/23) 50.0 0.0 X 213036 0 10436 Christina Tineo VP of People 50.0 0.0 X 186388 0 20105 Jasdeep Gosal Dir of Engineering 50.0 0.0 X 178813 0 49098 Julia Anderson VP of Partnerships 50.0 0.0 X 181707 0 7925 Kaitlin McElroy VP of Key Relationships Experience (thru 9/8/23) 50.0 0.0 X 193627 0 13137 Sean Lee VP of IT 50.0 0.0 X 171387 0 22903 Tyler Riewer Sr Dir of Brand & Content 50.0 0.0 X 193097 0 21829 3072543 0 371601 46 false true false We Consult PO Box 22856 Kampala UG Sustainability programmatic consulting 700000 Twisthink 109 Michigan St NW 600 Grand Rapids MI 49503 Sensor Programmatic Consulting 592000 Salesforcecom Inc 415 Mission Street 3rd Floor San Francisco CA 94105 CRM and Grants Mgmt Platform 173170 The Trium Group 909 Montgomery Street 6th Floor San Francisco CA 94105 Executive Vision Support & Team Coaching 137571 KPMG Dept 0511 POB 120511 Dallas TX 75312 Audit and Tax Support 125741 5 158762 2651223 87994985 6411351 90804970 0 0 0 0 0 3080637 3080637 0 0 67980172 67050061 930111 0 930111 930111 0 2651223 312773 -312773 -312773 MISCELLANEOUS INCOME 900099 507285 507285 0 0 0 0 507285 95010230 0 0 4205260 63965970 63965970 0 0 2657884 380298 1439119 838467 9713831 1621039 3371170 4721622 326177 58657 106143 161377 1308145 282359 444949 580837 986020 161249 375602 449169 3809 199 3428 182 220969 46241 154866 19862 332092 332092 1189441 279046 395882 514513 2024410 2024410 2048787 237505 1234894 576388 45486 7405 17625 20456 1101128 157239 606514 337375 88304 14375 34217 39712 180269 29347 69852 81070 Water Project Sustainability 1183871 1183871 EVENT COSTS 72800 72800 0 0 0 0 87449393 68424800 8586353 10438240 6583521 18462845 22577692 6321108 30943439 30425774 0 0 0 0 18238 683308 1593229 2983483 1599444 424325 1384039 74537081 86009873 557952 578591 0 90918 101779 136416474 144877238 1841649 1397383 53816112 45590509 0 0 0 0 55657761 46987892 X 26589913 41546746 54168800 56342600 80758713 97889346 136416474 144877238 X 7560837 8627066 942730 X false true X true false X 90196522 100523267 96946011 45089527 90804970 423560297 0 0 90196522 100523267 96946011 45089527 90804970 423560297 12253490 411306807 1056645 1522700 1856266 2004390 3080637 9520638 0 350703 -245767 -621618 -30327 507285 -39724 433041211 0 0.9498 0.9574 X Schedule A, Part II SHORT YEAR REPORTING CHARITY GLOBAL, INC. transitioned its fiscal year end from December 31 to September 30, starting with the short year filing for the period January 1, 2023, to September 30, 2023. The amounts reported on Schedule A, Part II, in the 2022 column represent support received during the short period from January 1, 2023, to September 30, 2023. Consequently, the amounts in the 2021 column correspond to the calendar year 2022, the amounts in the 2020 column correspond to the calendar year 2021, and the amounts in the 2019 column correspond to the calendar year 2020. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 350703.0, COLUMN B - -245767.0, COLUMN C - -621618.0, COLUMN D - -30327.0, COLUMN E - 507285.0, COLUMN F - -39724.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 699322 69605 629717 2284161 1529839 754322 1384039 0 X 104895858 8627066 1277881 0 9904947 94990911 332092 -312773 19319 95010230 87765225 1277881 -629957 647924 87117301 332092 0 332092 87449393 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 TWELVE MONTHS ENDED SEPTEMBER 30, 2024. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising event direct expenses - -312773 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Discount on Grants Payable - -942730 Fundraising Event Direct Expenses - 312773 true East Asia and the Pacific 0 0 Grantmaking Water Projects 3600000 East Asia and the Pacific 0 1 Professional Services 16900 Europe (Including Iceland and Greenland) 1 3 Maintaining Offices 25360 Europe (Including Iceland and Greenland) 0 0 Professional Services 58881 Europe (Including Iceland and Greenland) 0 1 Program Services Water Programs 98236 South Asia 0 0 Grantmaking Water Projects 9868731 South Asia 0 0 Professional Services 12093 South Asia 0 3 Program Services Water Programs 36745 South Asia 0 0 Program Services Water Project Sustainability 90676 Sub-Saharan Africa 0 0 Grantmaking Water Projects 50497239 Sub-Saharan Africa 0 2 Program Services Water Programs 171798 Sub-Saharan Africa 0 0 Program Services Water Project Sustainability 1093195 1 10 0 0 1 10 65569854 0 65569854 East Asia and the Pacific Program Funding Grant 2600000 Wire Transfer East Asia and the Pacific Program Funding Grant 1000000 Wire Transfer South Asia Program Funding Grant 3250000 Wire Transfer South Asia Program Funding Grant 1900000 Wire Transfer South Asia Program Funding Grant 1450000 Wire Transfer South Asia Program Funding Grant 649933 Wire Transfer South Asia Program Funding Grant 500000 Wire Transfer South Asia Program Funding Grant 500000 Wire Transfer South Asia Program Funding Grant 499959 Wire Transfer South Asia Program Funding Grant 420000 Wire Transfer South Asia Program Funding Grant 400000 Wire Transfer South Asia Program Funding Grant 298839 Wire Transfer Sub-Saharan Africa Program Funding Grant 7600000 Wire Transfer Sub-Saharan Africa Program Funding Grant 7200000 Wire Transfer Sub-Saharan Africa Program Funding Grant 4900000 Wire Transfer Sub-Saharan Africa Program Funding Grant 4500000 Wire Transfer Sub-Saharan Africa Program Funding Grant 4010500 Wire Transfer Sub-Saharan Africa Program Funding Grant 3800000 Wire Transfer Sub-Saharan Africa Program Funding Grant 3465449 Wire Transfer Sub-Saharan Africa Program Funding Grant 2500000 Wire Transfer Sub-Saharan Africa Program Funding Grant 2250000 Wire Transfer Sub-Saharan Africa Program Funding Grant 1539400 Wire Transfer Sub-Saharan Africa Program Funding Grant 1300000 Wire Transfer Sub-Saharan Africa Program Funding Grant 1150000 Wire Transfer Sub-Saharan Africa Program Funding Grant 1000000 Wire Transfer Sub-Saharan Africa Program Funding Grant 1000000 Wire Transfer Sub-Saharan Africa Program Funding Grant 850000 Wire Transfer Sub-Saharan Africa Program Funding Grant 815000 Wire Transfer Sub-Saharan Africa Program Funding Grant 750000 Wire Transfer Sub-Saharan Africa Program Funding Grant 612842 Wire Transfer Sub-Saharan Africa Program Funding Grant 525000 Wire Transfer Sub-Saharan Africa Program Funding Grant 500000 Wire Transfer Sub-Saharan Africa Program Funding Grant 129048 Wire Transfer Sub-Saharan Africa Program Funding Grant 100000 Wire Transfer 32 0 false false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds 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 $45,590,509 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. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Immersed Fundraising Event 2651223 2651223 0 54000 63828 7500 187445 0 0 2651223 2651223 0 54000 63828 7500 187445 312773 -312773 X X X X true false false false false false false true false SCOTT HARRISON FOUNDER/CEO 385254 0 0 0 621 0 13200 0 35676 0 434751 0 0 0 CHRISTOPH GORDER CHIEF GLOBAL WATER OFFICER (Thru 12/1/23) 278239 0 50000 0 817 0 12119 0 34009 0 375184 0 0 0 BRIAN HOYER Chief Water Programs Officer (as of 11/20/23) 195607 0 5711 0 169 0 8081 0 6181 0 215749 0 0 0 MANDEEP SINGH CHIEF FINANCIAL OFFICER/treasurer 200167 0 672 0 790 0 959 0 8767 0 211355 0 0 0 CHRISTOPHER BARTON SECRETARY/GEN COUNSEL 117677 0 666 0 715 0 5043 0 29387 0 153488 0 0 0 Benjamin Greene Chief Revenue Officer 300282 0 50678 0 466 0 13200 0 32276 0 396902 0 0 0 Christa Stelzmuller Chief Technology Officer (as of 3/6/23) 211935 0 646 0 455 0 3357 0 7079 0 223472 0 0 0 Christina Tineo VP of People 185611 0 627 0 150 0 7578 0 12527 0 206493 0 0 0 Brady Josephson VP of Marketing and Growth (as of 1/30/23) 165170 0 648 0 139 0 2965 0 24305 0 193227 0 0 0 Jasdeep Gosal Dir of Engineering 177954 0 676 0 183 0 7387 0 41711 0 227911 0 0 0 Tyler Riewer Sr Dir of Brand & Content 159838 0 641 0 32618 0 7723 0 14106 0 214926 0 0 0 Kaitlin McElroy VP of Key Relationships Experience (thru 9/8/23) 115353 0 0 0 78274 0 4676 0 8461 0 206764 0 0 0 Sean Lee VP of IT 170600 0 647 0 140 0 7051 0 15852 0 194290 0 0 0 Julia Anderson VP of Partnerships 180932 0 632 0 143 0 7260 0 665 0 189632 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Kaitlin McElroy received severance compensation of $78,193 in calendar year 2023. Schedule J, Part I, Line 7 Non-fixed payments Amounts reported in Column (B)(II) represent discretionary bonus payments. Employees who have served charity: water at least ten years also received loyalty bonuses in calendar year 2023, and those amounts are included in column (B)(III). X 81 5997480 Other - FMV X Supplies 4 27477 Other - FMV X Virtual Currency 105 386394 Other - FMV 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Supplies - The number of contributions Securities - Publicly traded - Number of stock donations Other - Virtual Currency - Number of virtual currency contributions Form 990, Part I, Line 1 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. Form 990, Part III, Line 4d DESCRIPTION OF OTHER PROGRAM SERVICES (continued) Pakistan - In fiscal year 2024, charity: water funded 5,599 water projects that will serve an estimated 68,996 people in Pakistan. charity: water funds two local partners in Pakistan. The country's vulnerability to disasters, including earthquakes, floods, droughts, and internal displacement due to conflict, makes sustainable access to water, sanitation, and hygiene often a challenge. In Pakistan, 11% of the rural population is without access to basic water services, and 37% is without access to basic sanitation services. Rwanda - In fiscal year 2024, charity: water funded 412 water projects that will serve an estimated 118,482 people in Rwanda. charity: water funds one local partner in Rwanda, a landlocked East African country known for its stunning landscapes. The country was significantly hurt by the Rwandan Civil War and the 1994 genocide, but its developing economy has since continued to strengthen. The Rwandan government is committed to the Sustainable Development Goals adopted by all UN countries and continues to create policies to support those initiatives. Despite this, 40% of the rural population lacks access to basic water services, and 22% lack access to basic sanitation services. Sierra Leone - In fiscal year 2024, charity: water funded 212 water projects that will serve an estimated 64,950 people in Sierra Leone. charity: water funds five local partners in Sierra Leone, located on the West African coast. Although much of the population relies heavily on farming and agriculture, it is also a mining hub. Currently, 46% of the rural population lacks access to basic water services, and 86% lack access to basic sanitation services. Tanzania - In fiscal year 2024, charity: water funded 135 water projects that will serve an estimated 32,208 people in Tanzania. charity: water funds three local partners in Tanzania. The country's high infant mortality rate can largely be attributed to waterborne diseases such as cholera and diarrhea, which stem from the underdevelopment of and underinvestment in high-quality and sustainable WASH infrastructure. More than 63% of the population resides in rural Tanzania, where 51% lack access to basic water services, and 79% lack access to basic sanitation services. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 44,477,045 including grants of $ 41,200,522)(Revenue $ 0) Bangladesh - In fiscal year 2024 ("FY24"), charity: water funded 278 water projects that will serve an estimated 108,777 people in Bangladesh. charity: water funds two local partners in Bangladesh, one of the most densely populated countries in the world, which faces both water access and water quality challenges. It is prone to flooding during monsoons and droughts during dry seasons. The rural population primarily relies on groundwater, which has a high risk of contamination if it's not accessed and treated correctly. Many communities also lack access to basic sanitation and proper drainage systems, contaminating water sources. While only 2% of the rural population lacks access to at least basic water services, water quality remains a large issue, and 38% lack access to basic sanitation services. Burkina Faso - In FY24, charity: water funded 246 water projects that will serve an estimated 39,139 people in Burkina Faso. charity: water funds two local partners in Burkina Faso. Droughts, political instability, and extremist violence have plagued the country. In response to these challenges, the government has initiated several reforms, including a program launched in 2016 that aims to provide everyone with access to clean and affordable drinking water, sanitation, and hygiene by 2030. In rural areas, 65% of the population lacks access to basic water services, and 83% lack access to basic sanitation services. Cambodia - In FY24, charity: water funded 727 water projects that will serve an estimated 126,828 people in Cambodia. charity: water funds one local partner in Cambodia. Nearly 75% of Cambodia's population lives in rural areas. Many use open-surface ponds and rivers polluted by human waste and microbial contamination as their water source. Wells that do exist are often in poor condition. Once a pump breaks, it's common for communities to draw water with buckets, leading to more contamination. In rural areas, 27% of the population lacks access to basic water services, and 29% lack access to basic sanitation services. Central African Republic - In FY24, charity: water funded 60 water projects that will serve an estimated 19,730 people in the Central African Republic (CAR). charity: water funds one local partner in CAR, a landlocked country in Central Africa, with more than 65% of the population living below the poverty line. Sadly, 73% of the rural population lacks access to basic water services, while an alarming 94% lack access to basic sanitation services. Cte d'Ivoire - In FY24, charity: water funded 56 water projects that will serve an estimated 19,302 people in Cte d'Ivoire. charity: water funds one local partner in Cte d'Ivoire, a country located on the coast of Western Africa. It is the second-largest economic power in West Africa, thanks to its status as the world's largest producer and exporter of cashews and cocoa beans. Still, about 42% of the rural population is without access to basic water services, and 78% are without access to basic sanitation services. India - In FY24, charity: water funded 6,064 water projects that will serve an estimated 49,586 people in India. Although the national government is committed to improving sanitation and water access, its ambitious goals need outside partnerships to create widespread change. Today, the government is working on an initiative to bring piped water to every household in India. Our five local partners are supporting these efforts and more. While much of the population has access to basic water services, water contamination remains a significant issue in the country. 8% of the rural population lacks access to basic water services, while 25% lacks access to basic sanitation services. Kenya - In FY24, charity: water funded 151 water projects that will serve an estimated 49,436 people in Kenya. charity: water works with four local partners in Kenya. Overall, 36.1% of the population lives below the poverty line, and an estimated 1.4 million adults are living with HIV. Coupled with the arid climate and seasonal water scarcity in some regions, our partners face considerable challenges and opportunities in Kenya. In rural Kenya, 47% of the population lacks access to basic water services, and 65% lack access to basic sanitation. Laos - In FY24, charity: water funded 2,657 water projects that will serve an estimated 15,942 people in Laos. charity: water funds one local partner in Laos, a landlocked, northern Southeast Asian country. The neighboring countries are Thailand to its left and Vietnam to its right. The country is slowly emerging from the aftermath of several years of war in the second half of the 20th century, which has impacted development. Laos has recently made significant progress in increasing the country's water access and basic sanitation. However, it still proves to be a challenge to provide the same access to those living in rural areas, where most (62%) of the population lives. In response, the government has created national and provincial action plans to improve universal access to WASH for its people, with help from both private and public organizations. In rural Laos, 22% of the population lacks access to basic water services, and 31% lack access to basic sanitation. Madagascar - In FY24, charity: water funded 2,334 water projects that will serve an estimated 24,078 people in Madagascar. charity: water funds three local partners who work in regions throughout the country. Madagascar is an island off the coast of East Africa, located in the Indian Ocean. While Madagascar's rich biodiversity draws environmental and conservation attention, the people who live there are often overlooked. Coupled with regular floods, droughts, and cyclones, basic health and safety can be hard to come by. Access to services for the rural population is limited, with 64% lacking access to basic water services and a staggering 90% lacking access to basic sanitation services. Mali - In FY24, charity: water funded 183 water projects that will serve an estimated 60,874 people in Mali. For many families in Mali, the first step out of poverty begins with clean water. But in this landlocked country of vast deserts and long dry seasons, many lack access. At the same time, Mali is prone to droughts, floods, political instability, insecurity, and extremist violence. Furthermore, the prolonged dry and very short rainy seasons deepen the water supply crisis, stressing food production, livelihood activities, and child and maternal health. charity: water funds two local partners in Mali, where they leverage the environment however they can, utilizing the relentless sunlight by implementing solar-powered piped systems. Still, 26% of the rural population live without access to basic water services, and 58% without access to basic sanitation services. Mozambique - In FY24, charity: water funded 207 water projects that will serve an estimated 86,803 people in Mozambique. charity: water funds two partners in Mozambique. Because of its location in Southeast Africa, natural disasters and extreme weather are common, and people living in rural areas often face frequent and large-scale food insecurity. The government, development partners, and the private sector are committed to ensuring access to water and sanitation for all. For now, sanitation contributes to the spread of WASH-related diseases. 52% of the rural population is without access to basic water services, and 77% lack access to basic sanitation services. Nepal - In FY24, charity: water funded 8,795 water projects that will serve an estimated 59,638 people in Nepal. charity: water funds two local partners in the rural, hilly regions of the country, where freshwater springs are often difficult to reach. While Nepal's rough and varied terrain draws adventure seekers, it's less than ideal for accessing and maintaining water points. In mountainous regions, most water sources are far away, difficult, and dangerous to reach. Landslides caused by the annual monsoon season and earthquakes due to Nepal's location along a massive fault line complicate the matter. About 8% of the rural population lacks access to basic water services and 19% lacks access to basic sanitation services. Niger - In FY24, charity: water funded 95 water projects that will serve an estimated 45,260 people in Niger. Niger is a landlocked country located in West Africa, with over 80% of the land in the Sahara Desert, making for harsh living conditions for the country's population. Frequent droughts and dry seasons deepen the water supply crisis, stressing food production, livelihood activities, and child and maternal health. charity: water funds one local partner to help improve access, but 59% of the rural population still lack access to basic water services, and a staggering 91% lack access to basic sanitation services. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest 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: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE CONFLICT OF INTEREST POLICY, 3. HAS AGREED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, AND 4. 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 Process to establish compensation of top management official THE PROCESS TO ESTABLISH COMPENSATION OF THE FOUNDER/CEO, 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 2024, HOWEVER THERE HAS NOT BEEN A CHANGE To BASE COMPENSATION SINCE 2021. THE PROCESS TO ESTABLISH COMPENSATION OF THE PRESIDENT CAN BE FOUND BELOW IN THE NARRATIVE FOR FORM 990, PART VI, LINE 15B, HOWEVER, ADVANCE APPROVAL IS REQUIRED BY THE FOUNDER/CEO AND THE VICE PRESIDENT OF PEOPLE. THE MOST RECENT COMPENSATION REVIEW FOR THE PRESIDENT OCCURRED IN 2024. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PROCESS INCLUDES THE FOLLOWING ELEMENTS: (1) ADVANCE APPROVAL BY THE PRESIDENT AND THE VICE PRESIDENT OF PEOPLE; (2) USE OF APPROPRIATE COMPARABILITY DATA; AND (3) CONTEMPORANEOUS DOCUMENTATION. 1. ADVANCE REVIEW - THE PRESIDENT AND VICE PRESIDENT OF PEOPLE 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 VICE PRESIDENT OF PEOPLE SHALL OBTAIN AND RELY ON APPROPRIATE COMPARABILITY DATA, INCLUDING, BUT NOT LIMITED TO: (I) COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS 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. 3. CONTEMPORANEOUS DOCUMENTATION - THE VICE PRESIDENT OF PEOPLE SHALL CONTEMPORANEOUSLY DOCUMENT THE BASIS FOR ITS COMPENSATION DETERMINATION, INCLUDING DOCUMENTATION: (I) THE AGREED-UPON TERMS AND DATE OF APPROVAL; (II) 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 HAD A CONFLICT OF INTEREST WITH RESPECT TO SUCH COMPENSATION ARRANGEMENT. 4. THE MOST RECENT COMPENSATION REVIEW OCCURRED IN APRIL 2023. Form 990, Part VI, Line 19 Required documents available to the public 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 XI, Line 9 Other changes in net assets or fund balances DISCOUNT ON GRANTS PAYABLE - 942730; Tax Year 2023 Form 990 Fiscal Year Tax Filing CHARITY GLOBAL, INC. previously adjusted its fiscal year end from December 31 to September 30, beginning with the short year filing for the period January 1, 2023, to September 30, 2023. The short year was filed using a tax year 2023 Form 990, in accordance with the Form 990 filing instructions for short period returns, which allow the filer to select the form year when the short period does not include December 31. As a result, this tax return, which represents the first full filing after the short period, covering October 1, 2023, to September 30, 2024, is also filed using a tax year 2023 Form 990, leading to two tax year 2023 Forms 990 for CHARITY GLOBAL, INC. Further, in accordance with the Form 990 instructions for a fiscal year taxpayer, the compensation information reported on Part VII and Schedule J is based on calendar year 2023 compensation amounts and will be reported this way going forward. CHARITY GLOBAL (UK) LIMITED CO TC CITROEN WELLS 5TH FL 3 DORSET RISE LONDON UK EC4Y8EN GRANTMAKING UK 4371031 3272095 CHARITY GLOBAL