Civic Intelligence

Five for Water Foundation Inc

EIN 27-2755951 • 501(c)3

Profile

Support and contribute to u.s. Organizations engaged in activities to support clean water initiatives for the benefit of the poor and disadvantaged.

1838 Broadway63701

fiveforwater.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

6th percentile

-227%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$35,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 106.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

12th percentile

-88%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$12,882

Down $96,404 (-88%) from 2012

Liabilities

Down

$0

Down $21,439 (-100%) from 2012

Net Assets

Down

$12,882

Down $74,965 (-85%) from 2012

Revenue

$32,989

No earlier filing loaded for comparison.

Expenses

Down

$107,954

Down $98,274 (-48%) from 2012

Net Income

-$74,965

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $130,646Liabilities 2010: $27,419Net Assets 2010: $103,2272010Assets 2011: $242,399Liabilities 2011: $6,370Net Assets 2011: $236,0292011Assets 2012: $109,286Liabilities 2012: $21,439Net Assets 2012: $87,8472012Assets 2013: $12,882Liabilities 2013: $0Net Assets 2013: $12,8822013

Highlighted filing

2013

Assets$12,882
Liabilities$0
Net Assets$12,882

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2010: $193,3842010Expenses 2011: $342,3092011Expenses 2012: $206,2282012Revenue 2013: $32,989Expenses 2013: $107,954Net Income 2013: -$74,9652013

Highlighted filing

2013

Revenue$32,989
Expenses$107,954
Net Income-$74,965

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$66,992
Mission and Program Overview

Mission

Support and contribute to u.s. Organizations engaged in activities to support clean water initiatives for the benefit of the poor and disadvantaged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$16,002--
Investments in Publicly Traded Securities$12,607--
Savings and Temporary Cash Investments$44,507$10,000▼ $34,507
Inventories for Sale or Use$9,936--
Cash and Non-Interest-Bearing Accounts$26,234$2,882▼ $23,352
Total Assets$109,286$12,882▼ $96,404
Liabilities
Accounts Payable and Accrued Expenses$21,439--
Total Liabilities$21,439$0▼ $21,439
Net Assets / Fund Balance
Unrestricted Net Assets$87,847$12,882▼ $74,965
Total Net Assets Fund Balance$87,847$12,882▼ $74,965
Total Liabilities and Net Assets / Fund Balance$109,286$12,882▼ $96,404
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William ProstPres/exec DiFT$35,000$35,000

Board Members and Trustees

NameTitle
Phillip E TippenSec/treas/di
Geoffrey W CrabtreeV. Pres/dire
Revenue and Support

Revenue Composition

Contributions and Grants
$26,781
Program Service Revenue
$0
Investment Income
$3,872
Other Revenue
$2,336
All Other Contributions
$26,781
Change in Net Assets
$-74,965

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory4,406$26,436Present Retail Value
Other Non Cash Contri Table984$345Estimated Value
Total Noncash Contributions5,390$26,781-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,300
Salaries, Compensation, and Employee Benefits$37,678
Grants and Similar Amounts Paid$24,976
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$35,000-$35,000
Grants to Domestic Orgs$24,976--$24,976
Office Expenses-$8,402-$8,402
Travel-$6,966-$6,966
Occupancy-$6,039-$6,039
Fees for Services Other-$5,949-$5,949
Insurance-$5,001-$5,001
Fees for Services Accounting-$4,393-$4,393
Payroll Taxes-$2,678-$2,678
Fees for Services Legal-$1,494-$1,494
Advertising-$961-$961
Other Expenses$903$101-$101
Total Functional Expenses$25,879$82,075$0$107,954
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
36-3245072--Clean Water Projects$10,000
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
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director reviews the form 990 and all supporting schedules and statements for accuracy and completeness before filing and approves the return to be filed.

Form 990, Page 6, Part VI, Line 12C

Each interested person shall annually sign a statement which affirms such person has received a copy of the policy, has read and understands the policy, has agreed to comply with the policy and 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. If a potential conflict is brought before the board as a presentation and the board shall discuss and vote on that transaction or arrangement involving the possible conflict of interest. If the board determines there is a conflict of interest, the chairperson will appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. If the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis of the belief and afford the member an opportunity to explain alleged failure to disclose. If, after hearing the member's response and after making further investigation, the board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 15A

The board of directors do not receive any stated salary for their services but, by resolution of the board, compensation may be allowed for attendance at each meeting. This does not preclude any director from receiving compensation for serving the corporation in any other capacity. Voting on any matters of compensation shall exclude the director whose compensation is under consideration.

Form 990, Page 6, Part VI, Line 15B

The compensation of officers of the corporation shall be fixed by the board of directors and evaluated annually when the officers are reelected after their term of one year. Voting on any matters of compensation shall exclude the director whose compensation as an officer is under consideration.

Form 990, Page 6, Part VI, Line 19

The organization provides copies of its governing documents to the public upon request.

Filing and Contact Details

Filer

EIN
27-2755951
Phone
5733825444

Signing Officer

Name
William Prost
Title
President
Phone
5733825444
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Prost
Formed
2010
Legal Domicile
Mo
Voting Board Members
3
Independent Board Members
2
Employees
1

Preparer

Preparer
Krista Rogers CPA
Phone
3147214443
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND ALL SUPPORTING SCHEDULES AND STATEMENTS FOR ACCURACY AND COMPLETENESS BEFORE FILING AND APPROVES THE RETURN TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND 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. IF A POTENTIAL CONFLICT IS BROUGHT BEFORE THE BOARD AS A PRESENTATION AND THE BOARD SHALL DISCUSS AND VOTE ON THAT TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE BOARD DETERMINES THERE IS A CONFLICT OF INTEREST, THE CHAIRPERSON WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS OF THE BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DO NOT RECEIVE ANY STATED SALARY FOR THEIR SERVICES BUT, BY RESOLUTION OF THE BOARD, COMPENSATION MAY BE ALLOWED FOR ATTENDANCE AT EACH MEETING. THIS DOES NOT PRECLUDE ANY DIRECTOR FROM RECEIVING COMPENSATION FOR SERVING THE CORPORATION IN ANY OTHER CAPACITY. VOTING ON ANY MATTERS OF COMPENSATION SHALL EXCLUDE THE DIRECTOR WHOSE COMPENSATION IS UNDER CONSIDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF OFFICERS OF THE CORPORATION SHALL BE FIXED BY THE BOARD OF DIRECTORS AND EVALUATED ANNUALLY WHEN THE OFFICERS ARE REELECTED AFTER THEIR TERM OF ONE YEAR. VOTING ON ANY MATTERS OF COMPENSATION SHALL EXCLUDE THE DIRECTOR WHOSE COMPENSATION AS AN OFFICER IS UNDER CONSIDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012882
IRS990/TotalProgramServiceExpensesAmt025879
IRS990/TotalReportableCompFromOrgAmt035000
IRS990/TotalRevenueGrp/ExclusionAmt02978
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03230
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012882
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IRS990/USAddress/AddressLine10884 PLEASANT VIEW
IRS990/USAddress/City0JACKSON
IRS990/USAddress/State0MO
IRS990/USAddress/ZIPCode063755
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM PROST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05733825444
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10FIVE FOR WATER FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0272755951
ReturnHeader/Filer/PhoneNum05733825444
ReturnHeader/Filer/USAddress/AddressLine101838 BROADWAY
ReturnHeader/Filer/USAddress/City0CAPE GIRARDEAU
ReturnHeader/Filer/USAddress/State0MO
ReturnHeader/Filer/USAddress/ZIPCode063701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201629735
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ROGERS & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10121 HUNTER AVE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ST LOUIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode063124
ReturnHeader/PreparerPersonGrp/PhoneNum03147214443
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTA ROGERS CPA
ReturnHeader/ReturnTs02014-07-22T15:39:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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