Civic Intelligence

Water & Sanitation Rotarian Action Group

990 • Fiscal year 2017 • EIN 20-8656760

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 20, 2018

121 King Street West Ste 1910Toronto, Ontario M5H 3T9CA

(416) 596-3607

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.10x

Higher debt load relative to assets than 77% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.15x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

48%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$207,221

Up $38,826 (+23%) from 2016

Net Assets

Up

$187,046

Up $18,819 (+11%) from 2016

Liabilities

Up

$20,175

Up $20,007 (+11909%) from 2016

Revenue

Up

$135,191

Up $43,953 (+48%) from 2016

Expenses

Up

$116,372

Up $4,063 (+3.6%) from 2016

Net Income

Up

$18,819

Up $39,890 (+189%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $54,260Liabilities 2011: $6,750Net Assets 2011: $47,5102011Assets 2012: $97,897Liabilities 2012: $0Net Assets 2012: $97,8972012Assets 2013: $149,758Liabilities 2013: $0Net Assets 2013: $149,7582013Assets 2014: $119,373Liabilities 2014: $0Net Assets 2014: $119,3732014Assets 2015: $195,454Liabilities 2015: $6,156Net Assets 2015: $189,2982015Assets 2016: $168,395Liabilities 2016: $168Net Assets 2016: $168,2272016Assets 2017: $207,221Liabilities 2017: $20,175Net Assets 2017: $187,0462017Assets 2018: $282,473Liabilities 2018: $26,580Net Assets 2018: $255,8932018Assets 2019: $328,187Liabilities 2019: $27,523Net Assets 2019: $300,6642019Assets 2020: $278,999Liabilities 2020: $12,645Net Assets 2020: $266,3542020Assets 2021: $275,500Liabilities 2021: $11,645Net Assets 2021: $263,8552021Assets 2022: $244,960Liabilities 2022: $77,223Net Assets 2022: $167,7372022Assets 2023: $210,560Liabilities 2023: $13,988Net Assets 2023: $196,5722023Assets 2024: $180,130Liabilities 2024: $2,827Net Assets 2024: $177,3032024

Highlighted filing

2017

Assets$207,221
Liabilities$20,175
Net Assets$187,046

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $193,680Expenses 2011: $188,548Net Income 2011: $5,1322011Revenue 2012: $161,885Expenses 2012: $113,912Net Income 2012: $47,9732012Revenue 2013: $171,812Expenses 2013: $129,952Net Income 2013: $41,8602013Revenue 2014: $96,349Expenses 2014: $126,734Net Income 2014: -$30,3852014Revenue 2015: $222,628Expenses 2015: $152,703Net Income 2015: $69,9252015Revenue 2016: $91,238Expenses 2016: $112,309Net Income 2016: -$21,0712016Revenue 2017: $135,191Expenses 2017: $116,372Net Income 2017: $18,8192017Revenue 2018: $218,119Expenses 2018: $149,272Net Income 2018: $68,8472018Revenue 2019: $160,455Expenses 2019: $115,684Net Income 2019: $44,7712019Revenue 2020: $54,077Expenses 2020: $74,887Net Income 2020: -$20,8102020Revenue 2021: $24,989Expenses 2021: $27,488Net Income 2021: -$2,4992021Revenue 2022: $61,968Expenses 2022: $158,086Net Income 2022: -$96,1182022Revenue 2023: $102,765Expenses 2023: $73,930Net Income 2023: $28,8352023Revenue 2024: $53,751Expenses 2024: $73,020Net Income 2024: -$19,2692024

Highlighted filing

2017

Revenue$135,191
Expenses$116,372
Net Income$18,819
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 20, 2018
Return Version
2017v2.2
Gross Receipts
$135,191
Mission and Program Overview

Mission

An international association of rotarians focused on improving lives worldwide by increasing access to clean water through hygiene education and by providing project coordination and technical support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$158,395$188,081▲ $29,686
Prepaid Expenses and Deferred Charges-$8,740-
Accounts Receivable-$400-
Total Assets$168,395$207,221▲ $38,826
Other Assets Total$10,000$10,000→ $0
Liabilities
Deferred Revenue-$20,175-
Unsecured Notes Loans Payable$168$0▼ $168
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$168$20,175▲ $20,007
Net Assets / Fund Balance
Unrestricted Net Assets$121,517$129,836▲ $8,319
Temporarily Rstr Net Assets$46,710$57,210▲ $10,500
Total Net Assets Fund Balance$168,227$187,046▲ $18,819
Total Liabilities and Net Assets / Fund Balance$168,395$207,221▲ $38,826
Compensation and Service Providers

Board Members and Trustees

NameTitle
William BoydChair
Michael WebbVice Chair
Bharat PandyaDirector
Chris MutalyaDirector
Mark BallaDirector
Michael BarringtonDirector
Monica LouieDirector
Peter KyleDirector
Ramesh AggarwwalDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$63,268
Program Service Revenue
$71,923
Investment Income
$0
Other Revenue
$0
All Other Contributions
$51,018
Change in Net Assets
$18,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$51,846--$51,846
Fees for Services Management-$33,900-$33,900
Other Expenses$15,000--$15,000
Information Technology$9,969--$9,969
Fees for Services Accounting-$1,900-$1,900
All Other Expenses-$1,725-$1,725
Office Expenses-$1,506-$1,506
Insurance-$501-$501
Travel-$25-$25
Total Functional Expenses$76,815$39,557$0$116,372
International Activity

International Summary

Offices
1
Employees
1
Spending
$33,900

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaMembership Services-11$33,900
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Classes of members or stockholders the organization is a non-stock nonprofit with members. Members have equal rights to participate in the organization's governance, and approve significant decisions of the governing body.

Form 990, Part VI, Section A, Line 7A

Election of members and their rights a nominating committee calls for applications from the membership, and develops a slate of candidates. Candidates' names are e-mailed to the membership, and the memebership may add names. Membership then has 30 days to vote their choice. Elected board selects officers during first meeting of the year.

Form 990, Part VI, Section A, Line 7B

Decisions subject to approval of members membership may overturn board decisions with a two-thirds vote.

Form 990, Part VI, Section B, Line 11B

Form 990 is received by accountant prior to due date and is reviewed by board of directors for accuracy and completeness. Authorization to file is determined upon review, and accountant is notified.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is distributed annually to board for review and signature.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Water & Sanitation Rotarian Action Group
EIN
20-8656760
Phone
4165963607
Address
CA
Doing Business As
Wasrag

Signing Officer

Name
William Boyd
Title
Chair
Phone
4165963607
Signed
2018-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Boyd
Formed
2007
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
55

Preparer

Firm
RASMUSSEN TELLER O'NEIL & CHRISTMAN PC
Address
555 MICHIGAN STREET, PETOSKEY, MI 49770
Preparer
Ted M Teller CPA
Phone
2313475555
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization changed its method of accounting from cash to accrual in the current year. See form 3115 for more detail.

Raw XML Appendix361 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EXPENDITURES ONLY (NO INVESTMENTS THE REGION) RECORDED ON THE ACCRUAL BASIS, REPORTED IN US DOLLARS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS THE ORGANIZATION IS A NON-STOCK NONPROFIT WITH MEMBERS. MEMBERS HAVE EQUAL RIGHTS TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS A NOMINATING COMMITTEE CALLS FOR APPLICATIONS FROM THE MEMBERSHIP, AND DEVELOPS A SLATE OF CANDIDATES. CANDIDATES' NAMES ARE E-MAILED TO THE MEMBERSHIP, AND THE MEMEBERSHIP MAY ADD NAMES. MEMBERSHIP THEN HAS 30 DAYS TO VOTE THEIR CHOICE. ELECTED BOARD SELECTS OFFICERS DURING FIRST MEETING OF THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMBERS MEMBERSHIP MAY OVERTURN BOARD DECISIONS WITH A TWO-THIRDS VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS RECEIVED BY ACCOUNTANT PRIOR TO DUE DATE AND IS REVIEWED BY BOARD OF DIRECTORS FOR ACCURACY AND COMPLETENESS. AUTHORIZATION TO FILE IS DETERMINED UPON REVIEW, AND ACCOUNTANT IS NOTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO BOARD FOR REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING FROM CASH TO ACCRUAL IN THE CURRENT YEAR. SEE FORM 3115 FOR MORE DETAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt046710
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0168395
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0187046
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt076815
IRS990/TotalProgramServiceRevenueAmt071923
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0135191
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt055
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0207221
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt025
IRS990/TravelGrp/TotalAmt025
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0121517
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0129836
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0168
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IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WASRAG.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM BOYD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04165963607
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER & SANITATION ROTARIAN ACTION GROUP
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0208656760
ReturnHeader/Filer/ForeignAddress/AddressLine1Txt0121 KING STREET WEST STE 1910
ReturnHeader/Filer/ForeignAddress/CityNm0TORONTO
ReturnHeader/Filer/ForeignAddress/CountryCd0CA
ReturnHeader/Filer/ForeignAddress/ForeignPostalCd0M5H 3T9
ReturnHeader/Filer/ForeignAddress/ProvinceOrStateNm0ONTARIO
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.129.86.250
ReturnHeader/FilingSecurityInformation/IPDt02018-06-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:01:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382268582
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RASMUSSEN TELLER O'NEIL & CHRISTMAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 MICHIGAN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PETOSKEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313475555
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TED M TELLER CPA
ReturnHeader/ReturnTs02018-09-28T07:39:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.80$0.03$1.77$0.54$0.73$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.14$1.97$1.03$0.74$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.45$0.77$1.68$0.62$1.58$0.96
2021Summary only. Only limited summary data is available for this year.$2.76$0.12$2.64$0.25$0.27$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.13$2.66$0.54$0.75$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.28$0.28$3.01$1.60$1.16$0.45
2018Detailed filing. Detailed filing data is available for this year.$2.82$0.27$2.56$2.18$1.49$0.69
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.20$1.87$1.35$1.16$0.19
2016Summary only. Only limited summary data is available for this year.$1.68$0.00$1.68$0.91$1.12$0.21
2015Summary only. Only limited summary data is available for this year.$1.95$0.06$1.89$2.23$1.53$0.70
2014Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.96$1.27$0.30
2013Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$1.72$1.30$0.42
2012Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$1.62$1.14$0.48
2011Summary only. Only limited summary data is available for this year.$0.54$0.07$0.48$1.94$1.89$0.05