2025-11-17T12:18:16-05:00 2024-12-31 452959110 YERINA PASCUAL & DIZON INC 12677 ALCOSTA BLVD STE 300 SAN RAMON CA 94583 990 2024-01-01 933787225 IMPACT WATER FOUNDATION IMPA 4154845260 15 RED ROCK WAY UNIT-N306 SAN FRANCISCO CA 941311771 EVAN HAIGLER CEO & BOARD CHAIR 2025-11-12 true true EARL D YERINA CPA P00067217 9252420500 2025-11-11 2024 2025-03-06 01:10:19Z EVAN HAIGLER 15 RED ROCK WAY UNIT N306 SAN FRANCISCO CA 941311771 8232725 false X X DE TO MAKE SAFE DRINKING WATER AVAILABLE TO AS MANY STUDENTS AS POSSIBLE THROUGH SCALABLE AND LASTING SOLUTIONS, ENSURING EVERY STUDENT CAN LEARN AND THRIVE WITH SAFE WATER. SEE SCHEDULE O. 3 3 6 0 100000 39565 8159070 34090 0 100000 8232725 3974602 0 1204996 0 240558 230290 2346984 230290 7526582 -130290 706143 60101 1102651 190391 526798 -130290 575853 TO MAKE SAFE DRINKING WATER AVAILABLE TO AS MANY STUDENTS AS POSSIBLE THROUGH SCALABLE AND LASTING SOLUTIONS, ENSURING EVERY STUDENT CAN LEARN AND THRIVE WITH SAFE WATER. SEE SCHEDULE O. false false 3386028 1794491 IMPACT WATER NIGERIA OPERATES THE LARGEST COUNTRY PROGRAM, SERVING 14.7 MILLION STUDENTS ACROSS 38,855 SCHOOLS IN 27 STATES THROUGH CHLORINE TABLET SYSTEMS AND INLINE CHLORINATION. OUR NIGERIA PROGRAM DEMONSTRATED REMARKABLE EXPANSION IN 2024, INSTALLING WATER TREATMENT SYSTEMS IN 21,065 SCHOOLS ACROSS 12 NEW STATES WHILE UPGRADING NEARLY 7,000 EXISTING SCHOOLS TO IMPROVED INLINE CHLORINATORS. THE PROGRAM MAINTAINED CONSISTENT FIELD OPERATIONS ACROSS ALL STATES DESPITE SIGNIFICANT SECURITY CHALLENGES IN NORTHERN REGIONS INCLUDING KATSINA, KADUNA, GOMBE, AND NIGER STATES, WHERE FEW INTERNATIONAL ORGANIZATIONS OPERATE. OUR ABILITY TO SUSTAIN SERVICES ACROSS 27 STATES DEMONSTRATES COMMITMENT TO REACHING LAST-MILE COMMUNITIES WHERE THE NEED FOR SAFE WATER INTERVENTIONS IS GREATEST. 2499847 1638304 IMPACT WATER KENYA PROGRAM SERVES 7.7 MILLION STUDENTS IN 19,019 SCHOOLS WITH CHLORINE TABLET SYSTEMS. THIS IS NEARLY 80% OF THE PUBLIC SCHOOLS IN KENYA. FOLLOWING EXPANSION TO NEARLY 10,000 SCHOOLS IN 2023, KENYA OPERATIONS FOCUSED ON PROGRAM CONSOLIDATION AND QUALITY IMPROVEMENT IN 2024. WE IMPLEMENTED TWO CRITICAL INITIATIVES: ENHANCING FIELD AGENT EDUCATION VISITS AND ENGAGING LOCAL EDUCATION OFFICIALS IN BEHAVIOR CHANGE CAMPAIGNS. ADDITIONALLY, WE CONDUCTED PILOT EVALUATIONS COMPARING THE IMPACT OF VISIT FREQUENCIES ON USAGE AND DETERMINED THAT TWO ANNUAL VISITS WITH CONSISTENT LONG-TERM ENGAGEMENT PRODUCES OPTIMAL RESULTS 672856 541807 IMPACT WATER UGANDA SERVES 2.2 MILLION STUDENTS ACROSS 2,937 SCHOOLS IN 111 DISTRICTS, PRIMARILY USING MULTI-STAGE ULTRAVIOLET PURIFICATION SYSTEMS SUITED FOR SCHOOLS WITH RELIABLE ELECTRICITY AND DEVELOPED INFRASTRUCTURE. UGANDA OPERATIONS INSTALLED UV SYSTEMS IN 992 ADDITIONAL PUBLIC SCHOOLS IN 2024 WHILE CONDUCTING 2,500 REGULAR MAINTENANCE VISITS TO ENSURE OPTIMAL SYSTEM PERFORMANCE. WE ALSO CONDUCTED RESUPPLY VISITS TO 242 CHLORINE TABLET SCHOOLS. 8159070 8159070 6558731 true true false false false false false false false false true false false false false false false false false true true true false false false false false false false true false false false false false false false true false false false false false false false false false true 1 0 false 6 false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true true true false CA DE X BLACKWOOD FINANCE ACCOUNTING INC 7043646224 806 SOUTH PUBLIC ROAD SUITE 200 LAFAYETTE CO 80026 EVAN HAIGLER CEO & BOARD 40.00 X X 251567 0 10063 GARY HOSANG BOARD TREASU 3.00 X 0 0 0 TIMOTHY NEVILLE CSO & BOARD 40.00 X X 227518 0 9101 MARK W HUELSENBECK COO 40.00 X 203763 0 7222 JACOB B STRICKLER DIRECTOR PEO 40.00 X 148529 0 5861 831377 32247 4 false true false 39565 39565 PROGRAM SERVICE REVENUE 8159070 8159070 8159070 34090 34090 8232725 8159070 34090 X 3974602 3974602 1042688 353291 478085 211312 35580 32515 3065 56715 51888 4827 70013 25260 28098 16655 46304 46304 8754 8754 2256681 2205416 50901 364 3710 3710 28850 162 28063 625 625 625 2060 2060 7526582 6558731 727293 240558 58776 1090970 7616 4736 671 1325 4065 60101 1102651 179107 526798 11284 190391 526798 X -130290 575853 -130290 575853 60101 1102651 706143 X true true true X 100000 39565 139565 8159070 8159070 100000 8198635 8298635 8298635 34090 34090 34090 34090 100000 8232725 8332725 X X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4736 671 4065 4065 true SUB-SARAHAN AFRICA 3 875 PROGRAM SERVICES WATER TREATMENT SYST 6558731 3 875 3 875 6558731 6558731 SAFE WTR FOR SCHOOLS 1638304 WIRE TRANSFER SAFE WTR FOR SCHOOLS 1794491 WIRE TRANSFER SAFE WTR FOR SCHOOLS 541807 WIRE TRANSFER false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 SUB-SARAHAN AFRICA 6,558,731 0 X X X X X X false false false false false false false false false EVAN HAIGLER CEO & BOARD CHAIR 251567 10063 261630 TIMOTHY NEVILLE CSO & BOARD SECRET 227518 9101 236619 MARK W HUELSENBECK COO 158262 45501 7222 210985 JACOB B STRICKLER DIRECTOR PEOPLE OPER 125774 22755 5861 154390 IMPACT WATER LLC RELATED ENTITY EXPENSE ADVANCE false SCHEDULE L, PART V EVAN HAIGLER(CEO & BOARD CHAIR) AND TIMOTHY NEVILLE (CSO & BOARD SECRETARY) COLLECTIVELY HOLD MORE THAN 35% OWNERSHIP IN IMPACT WATER LLC. FORM 990 OUR MISSION IS TO MAKE SAFE DRINKING WATER AVAILABLE TO AS MANY STUDENTS AS POSSIBLE THROUGH SCALABLE AND LASTING SOLUTIONS. WE ARE WORKING TOWARDS A FUTURE WHERE EVERY STUDENT CAN LEARN AND THRIVE WITH CLEAN WATER IN THEIR SCHOOL. IMPACT WATERS SAFE DRINKING WATER SYSTEMS ARE DESIGNED TO TREAT DRINKING WATER FOR SCHOOLS IN ANY SETTINGURBAN OR RURAL, WITH OR WITHOUT ELECTRICITY OR PIPED WATER. USING ADAPTABLE, POINT-OF-USE WATER TREATMENT SYSTEMS TAILORED TO EACH SCHOOLS NEEDS, WE PROVIDE EFFECTIVE, LOW-COST TREATMENT OPTIONS THAT CAN SCALE TO SERVE MILLIONS OF STUDENTS, CREATING HEALTHIER LEARNING ENVIRONMENTS. BRIEF DESCRIPTION OF IMPACT WATER'S HISTORY, ACCOMPLISHMENTS AND ACTIVITIES IMPACT WATER WAS FOUNDED IN 2014 BY SOCIAL ENTREPRENEURS RESPONDING TO A CRITICAL GAP IN UGANDA'S EDUCATION SECTOR: UNSAFE DRINKING WATER. WHILE MOST SCHOOLS HAD ACCESS TO WATER AND PROVEN TREATMENT TECHNOLOGIES EXISTED, MARKET FAILURES PREVENTED THESE SOLUTIONS FROM REACHING SCHOOLS WITH LIMITED RESOURCES. THE RESULT: MILLIONS OF STUDENTS DRINKING CONTAMINATED WATER DAILY, CAUSING REPEATED ILLNESSES THAT UNDERMINE THEIR HEALTH AND EDUCATION. MODEL DEVELOPMENT AND EARLY VALIDATION (2014 TO 2017): OUR INITIAL APPROACH INVOLVED SELLING MULTI-STAGE UV TREATMENT SYSTEMS TO SCHOOLS ON 2-YEAR CREDIT TERMS, SUBSIDIZED THROUGH CARBON CREDITS . TO DERISK THE CREDIT MODEL, WE PARTNERED WITH KIVA'S CROWDFUNDING PLATFORM, WHICH ENABLED SCHOOLS TO ACCESS INTEREST-FREE LOANS. INDIVIDUAL LENDERS ON KIVA FUNDED SCHOOL WATER SYSTEMS WITHIN 1 TO 3 DAYS, DEMONSTRATING STRONG GLOBAL SUPPORT FOR THE MISSION. THIS PARTNERSHIP PROVED TRANSFORMATIVE: KIVA PROGRESSIVELY INCREASED OUR CREDIT LINE BASED ON OUR STRONG REPAYMENT PERFORMANCE (95%+ RATES) AND AUDIT RESULTS. OUR INNOVATIVE APPROACH ATTRACTED SUPPORT FROM YUNUS SOCIAL BUSINESS, WHICH PROVIDED CRITICAL DEBT INVESTMENT AND LATER HELPED DESIGN A NOVEL SOCIAL IMPACT BOND WITH ROCKEFELLER FOUNDATION AND UBS OPTIMUS FOUNDATION. BY 2017, WE HAD SUCCESSFULLY INSTALLED AND MAINTAINED SYSTEMS IN OVER 1,000 UGANDAN SCHOOLS, VALIDATING BOTH THE OPERATIONAL MODEL AND THE VIABILITY OF INNOVATIVE FINANCING FOR SCHOOL SAFE WATER SOLUTIONS. GEOGRAPHIC EXPANSION AND INNOVATION (2017 TO 2019): BASED ON PROVEN SUCCESS, WE EXPANDED TO NIGERIA AND KENYA IN 2017 WHILE SIMULTANEOUSLY INNOVATING THE MODEL. WE INTRODUCED LOW-COST CHLORINE SYSTEMS FULLY SUBSIDIZED THROUGH CARBON FINANCE. THIS BREAKTHROUGH ENABLED RAPID SCALING. BY 2019, WE HAD INSTALLED SYSTEMS IN NEARLY 30,000 SCHOOLS ACROSS NIGERIA AND KENYA. CONSOLIDATION AND ACCELERATED GROWTH (2020 TO 2024): THE COVID-19 PANDEMIC AND CARBON MARKET VOLATILITY FORCED A STRATEGIC PAUSE (2020 TO 2022), DURING WHICH WE STRENGTHENED OPERATIONS AND REFINED OUR STRATEGY. WE EMERGED STRONGER, HAVING RAISED NEW DEBT. IN 2023, WE RESUMED EXPANSION WITH 10,000+ NEW INSTALLATIONS AND IN 2024, WE ACCELERATED GROWTH WITH 20,000+ NEW INSTALLATIONS. MODEL TODAY IMPACT WATER OPERATES THROUGH A SIX-STEP APPROACH THAT ENSURES SUSTAINABLE DELIVERY AND ADOPTION OF SAFE DRINKING WATER SOLUTIONS AT SCHOOLS. 1. WE BEGIN BY SECURING MOUS AND LETTERS OF SUPPORT FROM NATIONAL AND LOCAL EDUCATION OFFICES 2. THIS IS FOLLOWED BY IN-PERSON VISITS TO LOCAL EDUCATION OFFICES TO OBTAIN COMPLETE LISTS OF PUBLIC SCHOOLS REQUIRING WATER TREATMENT SOLUTIONS. OUR GOAL IS ALWAYS COMPREHENSIVE COVERAGE OF ALL PUBLIC SCHOOLS WITHIN EACH ADMINISTRATIVE AREA. 3. WE THEN QUALIFY SCHOOLS THROUGH DIRECT COMMUNICATION TO CONFIRM THEIR NEED AND EVALUATE WATER INFRASTRUCTURE 4. AFTER QUALIFICATION, WE DELIVER APPROPRIATE POINT-OF-USE WATER TREATMENT SYSTEMS. 5. FOR SCHOOLS QUALIFIED FOR CHLORINE TABLETS AND 100 LITRE TANKS, DISTRIBUTION OCCURS AT LOCAL EDUCATION OFFICES WITH SCHOOLS COLLECTING SYSTEMS AT THEIR OWN COST, WHILE INLINE AND UV SYSTEMS REQUIRE TRAINED TECHNICIAN INSTALLATION AT SCHOOL SITES. 6. INTEGRAL TO OUR MODEL'S SUCCESS ARE BI-ANNUAL SCHOOL VISITS BY TRAINED IMPACT WATER FIELD AGENTS WHO TRAIN TEACHERS AND EDUCATE STUDENTS ON THE IMPORTANCE OF DRINKING ONLY TREATED WATER WHILE CONDUCTING NECESSARY SYSTEM MAINTENANCE AND RESUPPLY. IMPACT WATER ORGANIZATIONAL STRUCTURE TODAY AS WE REACHED HIGHER LEVELS OF SAFE WATER COVERAGE IN PUBLIC SCHOOLS ACROSS OUR OPERATING COUNTRIES, COUPLED WITH THE NATURAL EXPANSION AND CONTRACTION DYNAMICS OF THE GLOBAL CARBON MARKET, IT BECAME INCREASINGLY EVIDENT THAT A COMBINATION OF PARTNERSHIPS, GRANT FUNDING, AND GOVERNMENT SUPPORT WOULD BE NEEDED TO ENSURE SUSTAINED AND FULLY-SCALED OPERATIONS. IN 2023, WE CREATED A PUBLIC CHARITY, IMPACT WATER FOUNDATION, IN ORDER TO OPTIMIZE FINANCIAL SUSTAINABILITY AND SUPPORT SCALE-UP TO UNIVERSAL COVERAGE IN OUR THREE COUNTRIES OF OPERATION. IMPACT WATER FOUNDATION NOW SERVES AS THE PRIMARY OPERATING ENTITY, MAINTAINING THE SAME LEADERSHIP TEAM THAT BUILT OUR PROVEN TRACK RECORD. THE FOUNDATION OPERATES THROUGH NONPROFIT ENTITIES IN UGANDA, NIGERIA, AND KENYA, ENSURING COORDINATED PROGRAM DELIVERY AND UNIFIED STRATEGIC DIRECTION ACROSS ALL OPERATING COUNTRIES WHILE PRESERVING LOCAL NONPROFIT CREDENTIALS FOR OPTIMAL IN- COUNTRY EFFECTIVENESS AND ATTRACTING PHILANTHROPIC CAPITAL WITH TAX-EXEMPT STATUS FOR DONORS. IMPACT WATER LLC CONTINUES AS THE FOUNDATION'S DEDICATED CARBON PROJECT DEVELOPER THROUGH A FORMAL SERVICE AGREEMENT, HANDLING END-TO-END CARBON ASSET DEVELOPMENT INCLUDING PROJECT DESIGN DOCUMENTS (PDDS), VALIDATION AND VERIFICATION PROCESSES, GOLD STANDARD AND ARTICLE 6 COMPLIANCE, CREDIT ISSUANCE, AND BUYER RELATIONS. CARBON REVENUE FLOWS BACK TO THE FOUNDATION TO INVEST IN EXPANDED PROGRAM DELIVERY, ENSURING OUR PROVEN CARBON FINANCE EXPERTISE CONTINUES SUPPORTING OPERATIONS WHILE DIVERSIFYING OUR FUNDING BASE FOR SUSTAINED GLOBAL SCALING. FORM 990, PAGE 6, PART VI, LINE 11B CHIEF EXECUTIVE OFFICER WILL SEND THE DRAFT OF TAX RETURN TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL BEFORE FILING WITH IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY WITH AN ANNUAL STATEMENT IS APPROVED BY ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION REVIEW PROCESS: THE BOARD OF DIRECTORS FOLLOWS A DOCUMENTED PROCESS FOR DETERMINING THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER, AND OTHER KEY OFFICERS IN ACCORDANCE WITH THE FOUNDATIONS BYLAWS AND IRS SECTION 4958 REGULATIONS. COMPENSATION IS REVIEWED AND APPROVED BY DISINTERESTED DIRECTORS WHO HAVE NO FINANCIAL INTEREST IN THE ARRANGEMENTS. THE REVIEWING DIRECTOR(S) RELY ON COMPARABILITY DATA PREPARED BY INDEPENDENT COUNSEL (ADLER & COLVIN, JANUARY 2024) INCLUDING SALARY SURVEY DATA FOR COMPARABLE NONPROFIT ORGANIZATIONS BY SIZE, GEOGRAPHY, AND MISSION AREA. FORM 990, PAGE 6, PART VI, LINE 15B FOR THE CEO AND CHIEF STRATEGY OFFICER (CSO), THE BOARD OBTAINED AND REVIEWED WRITTEN COMPARABILITY DATA, DOCUMENTED THE BASIS FOR APPROVAL, AND FORMALLY ADOPTED RESOLUTIONS CONFIRMING THAT THE COMPENSATION IS REASONABLE AND IN THE BEST INTEREST OF THE FOUNDATION. ALL DELIBERATIONS AND APPROVALS ARE CONTEMPORANEOUSLY DOCUMENTED IN A UNANIMOUS WRITTEN CONSENT OF THE BOARD, WHICH ESTABLISHES THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER IRS SECTION 4958. THIS PROCESS IS REPEATED UPON HIRING, CONTRACT RENEWAL, OR MODIFICATION OF COMPENSATION, AND THE BOARD WILL CONTINUE TO REVIEW AND APPROVE ANY FUTURE ADJUSTMENTS TO ENSURE COMPENSATION REMAINS JUST AND REASONABLE. FORM 990, PAGE 6, PART VI, LINE 19 ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART IX, LINE 11G BANK SERVICE FEES 0 560 30 COGS - SDWS 1,383,429 0 0 COGS - SDWS 647,808 0 0 COGS - SDWS 83,232 0 0 INTERNATIONAL TRAVEL& LODGING 0 14,195 334 INTERNATIONAL TRAVEL& LODGING 3,353 0 0 INTERNATIONAL TRAVEL& LODGING 7,678 0 0 INTERNATIONAL TRAVE& LODGING 744 0 0 MEALS 0 773 0 MEALS 1,243 0 0 PAYROLL FEES 0 1,632 0 PROFESSIONAL FEES 0 5,047 0 PROFESSIONAL FEES 24,409 0 0 PROFESSIONAL FEES 24,409 0 0 PROFESSIONAL FEES 5,424 0 0 RENT 0 21,675 0 SUPPLIES 0 7,019 0 SUPPLIES 9,925 0 0 SUPPLIES 9,984 0 0 SUPPLIES 3,778 0 0 TOTAL 2,205,416 50,901 364