Friendly Water for the World
Standards Not Met
- 11
- 16
- 17
- 1
- 14
Standards Not Met
Standards Legend
- Meets Standards
- Standards Not Met
- Did Not Disclose
- Review In Progress
- Unable to Verify
Standards For Charity Accountability
Governance
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Board Oversight
Oversight of Operations and Staff: Standard 1
Description
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances. -
Board Size
Number of Board Members: Standard 2
Description
Soliciting organizations shall have a board of directors with a minimum of five voting members.The organization meets this standard.
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Board Meetings
Frequency and Attendance of Board Meetings: Standard 3
Description
An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.The organization meets this standard.
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Board Compensation
Compensated Board Members: Standard 4
Description
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.The organization meets this standard.
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Conflict of Interest
Conflict of Interest: Standard 5
Description
No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.The organization meets this standard.
Measuring Effectiveness
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Effectiveness Policy
Board Policy on Effectiveness: Standard 6
Description
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.The organization meets this standard.
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Effectiveness Report
Board Approval of Written Report on Effectiveness: Standard 7
Description
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.The organization meets this standard.
Finances
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Program Expenses
Program Service Expense Ratio: Standard 8
Description
Spend at least 65% of its total expenses on program activities.The organization meets this standard.
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Fundraising Expenses
Fundraising Expense Ratio: Standard 9
Description
Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.The organization meets this standard.
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Accumulating Funds
Ending Net Assets: Standard 10
Description
Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.The organization meets this standard.
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Audit Report
Financial Statements: Standard 11
Description
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.Friendly Water for the World does not meet this standard because:It does not have financial statements that were reviewed by a certified public accountant (CPA). A review is an accounting service providing some assurance to interested parties as to the reliability of financial data without the CPA conducting an examination in accordance with Generally Accepted Auditing Standards (GAAS). The organization did provide its IRS Form 990.
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Detailed Expense Breakdown
Detailed Functional Breakdown of Expenses: Standard 12
Description
Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.The organization meets this standard.
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Accurate Expense Reporting
Accuracy of Expenses in Financial Statements: Standard 13
Description
Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.The organization meets this standard.
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Budget Plan
Budget: Standard 14
Description
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.
Fundraising & Info
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Truthful Materials
Misleading Appeals: Standard 15
Description
Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.The organization meets this standard.
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Annual Report
Annual Report: Standard 16
Description
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.Friendly Water for the World does not meet this standard because:Its annual report does not provide a roster of the officers and members of the board of directors; or a financial review that includes dollar amounts for total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets.
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Website Disclosures
Web Site Disclosures: Standard 17
Description
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.Friendly Water for the World does not meet this standard because:Its website, friendlywater.net does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it did not include a link to the organization's most recent IRS Form 990.
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Donor Privacy
Privacy for Written Appeals & Internet Privacy: Standard 18
Description
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.The organization meets this standard.
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Cause Marketing Disclosures
Cause Related Marketing: Standard 19
Description
Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).The organization meets this standard.
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Complaints
Complaints: Standard 20
Description
Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.The organization meets this standard.
Conclusion
Friendly Water for the World does not meet the following 3 Standards for Charity Accountability:
Standard 11: Financial Statements - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.
Friendly Water for the World does not meet this standard because:It does not have financial statements that were reviewed by a certified public accountant (CPA). A review is an accounting service providing some assurance to interested parties as to the reliability of financial data without the CPA conducting an examination in accordance with Generally Accepted Auditing Standards (GAAS). The organization did provide its IRS Form 990.
Standard 16: Annual Report - Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.
Friendly Water for the World does not meet this standard because:Its annual report does not provide a roster of the officers and members of the board of directors; or a financial review that includes dollar amounts for total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets.
Standard 17: Web Site Disclosures - Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
Friendly Water for the World does not meet this standard because:Its website, friendlywater.net does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it did not include a link to the organization's most recent IRS Form 990.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 14, 1
Friendly Water for the World meets the remaining 15 Standards for Charity Accountability.
Purpose
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Year, State Incorporated
2010, WA
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Stated Purpose
Friendly Water for the World trains and equips communities in sustainable village-scale technologies to safeguard, conserve and expand essential resources.
Programs
Friendly Water for the World currently works in 12 countries in Asia, Africa, and Latin America, as well as in North America. Most of their projects are in the very poorest of communities, which have been overlooked by larger charities, international organizations, and churches. They serve as a knowledge-sharing and training organization, aiming at self-sustainability for all of its projects.Their largest activity is training communities in the fabrication, distribution, installation, and maintenance of BioSand Water Filters. BioSand Filters are simple, affordable household device that can remove up to 99% of pathogens such viruses, bacteria, protozoa, amoebae, and worms, as well as heavy metals such as cadmium, iron, manganese, and lead. They can also be modified to remove arsenic. They can and do reduce or eliminate the threat of cholera, typhoid, bacterial dysentery, ambiases, cryptosporidiosis, hepatitis A, and Rotavirus. BioSand Filters work for up to 30 years with virtually no maintenance. In communities where BioSand Filters have been in use, they have reduced child mortality, increased family stability, improved worker productivity, and significantly enhanced the health of these communities. They have stopped cholera epidemics in their tracks. BioSand Filters are built in local communities with locally available materials, making it possible for Friendly Water for the World to help to set up cooperatives and develop small businesses that are self-sustaining, even as they nurse their own communities back to health and contribute to community development.The organization also trains groups and communities to build rainwater catchment/ferro-cement tank systems, teach community sanitation and hygiene, protect springheads and wellheads, and do simple pump repairs.
For the year ended December 31, 2019, Friendly Water for the World program expenses were:
| Programs | $382,450 |
| Program Expenses | $382,450 |
Governance & Staff
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CEO
Mr. Curt Andino, Executive Director
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Board Chair
Dr. Connie Vasek, Emergency Medicine Physician
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Chair's Profession / Business Affiliation
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Board Size
14
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Paid Staff Size
4
Fundraising
Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Radio, Grant proposals, Internet, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Appeals via Social Media (Facebook, etc.).
% of Related Contributions on Fundraising: 13.43%
Tax Status
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
Financial
The following information is based on Friendly Water for the World's IRS Form 990 for the fiscal year ending December 31, 2019
| Source of Funds | |
|---|---|
| Contributions and grants | $579,840 |
| Investment income | $7,035 |
| Fundraising events | $4,365 |
| Merchandise sales, net costs of goods sold, $925 | $2,314 |
| Loss on fundraising events | $-297 |
| Total Income | $593,257 |
Breakdown of Expenses
| Total Income | $593,257 |
| Total Expenses: | $614,292 |
| Program Expenses | $382,450 |
| Fundraising Expenses | $78,474 |
| Administrative Expenses | $153,368 |
| Other Expenses | $0 |
| Expenses in Excess of Income | $21,035 |
| Beginning Net Assets | $231,583 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $217,433 |
| Total Liabilities | $0 |
| Total Assets | $217,433 |
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