Civic Intelligence

Water for Good

EIN 32-0112278 • 501(c)3 • Bentonville, AR

View Organization Page

Profile

Water for good's mission is to transform lives through sustainable access to safe water as well as improved sanitation and hygiene in the places that need it most.

314 S Main StreetBentonville, AR 72712

www.waterforgood.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.53x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

13th percentile

-16%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$231,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

12th percentile

-9.5%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

42%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$4,102,037

Up $997,509 (+32%) from 2021

Liabilities

Up

$2,163,890

Up $1,589,804 (+277%) from 2021

Net Assets

Down

$1,938,147

Down $592,295 (-23%) from 2021

Operations
Liabilities / Revenue45th percentileNet Margin13th percentile

Revenue

Up

$12,152,318

Up $6,178,562 (+103%) from 2021

Expenses

Up

$14,136,645

Up $8,137,740 (+136%) from 2021

Net Income

Down

-$1,984,327

Down $1,959,178 (-7790%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$6.0M$4.0M$2.0M$0Assets 2019: $2,828,426Liabilities 2019: $1,099,009Net Assets 2019: $1,729,4172019Assets 2020: $3,251,961Liabilities 2020: $703,667Net Assets 2020: $2,548,2942020Assets 2021: $3,104,528Liabilities 2021: $574,086Net Assets 2021: $2,530,4422021Assets 2024: $4,102,037Liabilities 2024: $2,163,890Net Assets 2024: $1,938,1472024

Highlighted filing

2024

Assets$4,102,037
Liabilities$2,163,890
Net Assets$1,938,147
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2019: $4,471,753Expenses 2019: $5,280,212Net Income 2019: -$808,4592019Revenue 2020: $5,863,957Expenses 2020: $5,045,080Net Income 2020: $818,8772020Revenue 2021: $5,973,756Expenses 2021: $5,998,905Net Income 2021: -$25,1492021Revenue 2024: $12,152,318Expenses 2024: $14,136,645Net Income 2024: -$1,984,3272024

Highlighted filing

2024

Revenue$12,152,318
Expenses$14,136,645
Net Income-$1,984,327
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,102,037
Liabilities
$2,163,890
Net assets
$1,938,147
Revenue
$12,152,318
Expenses
$14,136,645
Net income
-$1,984,327
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$2.16$1.94$12.2$14.1$1.98
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.57$2.53$5.97$6.00$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.70$2.55$5.86$5.05$0.82
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.10$1.73$4.47$5.28$0.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$12,190,335
Mission and Program Overview

Mission

The vision of Water for Good is to reduce the trend of persistent poverty in Central Africa through collaborative effort at the community level by equipping and empowering people to create sustainable transformational solutions.

To transform lives through sustainable access to safe water in the places that need it most.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,506,109$1,809,072▲ $302,963
Cash and Non-Interest-Bearing Accounts$1,877,092$1,270,907▼ $606,185
Inventories for Sale or Use$283,568$358,334▲ $74,766
Pledges and Grants Receivable$102,305$128,900▲ $26,595
Savings and Temporary Cash Investments$506,831$113,319▼ $393,512
Prepaid Expenses and Deferred Charges$11,217$110,287▲ $99,070
Investments Other Securities$62,372$64,870▲ $2,498
Other Notes and Loans Receivable, Net$50,916$41,398▼ $9,518
Total Assets$4,532,892$4,102,037▼ $430,855
Other Assets Total$132,482$204,950▲ $72,468
Liabilities
Other Liabilities$348,096$1,027,630▲ $679,534
Accounts Payable and Accrued Expenses$103,888$686,260▲ $582,372
Unsecured Notes Loans Payable-$450,000-
Total Liabilities$451,984$2,163,890▲ $1,711,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,080,908$1,938,147▼ $2,142,761
Total Net Assets Fund Balance$4,080,908$1,938,147▼ $2,142,761
Total Liabilities and Net Assets / Fund Balance$4,532,892$4,102,037▼ $430,855

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,685,377$2,676,772$4,362,149
Equipment$31,168$219,192$250,360
Buildings$43,786$182,882$226,668
Land$48,741-$48,741

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$62,372-▲ $2,498-$64,870
2023$56,968-▲ $5,404-$62,372
2022$67,267-▼ $10,299-$56,968
2021$49,827$11,356▲ $6,868-$68,051
2020$47,037$650▲ $3,885-$51,572
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LevanPresident/CEOPT$141,991$39,580$181,571
Jon AllenChief Programs Officer (part Year)FT$147,824$20,224$168,048
Seda ArzumanyanChief Development OfficerFT$110,964$15,410$126,374
Timothy CulpChief Administration OfficerPT$104,608$15,590$120,198

Board Members and Trustees

NameTitle
John DrechnyCo-chair
Mike LendaCo-chair
Earl QuijadaVice Chair
Dany Guerendo ChristianDirector
Dave WellerDirector
Drew SchollDirector
Ethiopia HaileyesusDirector
Greg LieningDirector
Jake StewartDirector
Jenise SteverdingDirector
Katie RubyDirector
Kess AtuyotaDirector
Scott MartinDirector
Sue HostetlerSecretary
Ted SongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,053,258
Program Service Revenue
$33,851
Investment Income
$35,372
Other Revenue
$29,837
All Other Contributions
$10,366,931
Change in Net Assets
$-1,984,327

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$284,018Book Value
Securities Publicly Traded1$35,107Selling Cost
Total Noncash Contributions2$319,125-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,322,907
Revenue Not Reported on Financial Statements
$1,829,411
Revenue Not Reported on Form 990
$17,729
Other Revenue Adjustments
$1,829,411
Total Revenue per Audited Statements
$10,340,636
Total Revenue per Form 990
$12,152,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,316,751
Other Expenses$6,746,987
Total Fundraising Expense$2,301,752
Grants and Similar Amounts Paid$72,907
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,161,743$291,332$1,191,229$5,644,304
Travel$555,168$102,964$112,284$770,416
Payroll Taxes$488,604$34,203$139,855$662,662
Fees for Services Other$293,814$70,242$213,602$577,658
Other Employee Benefits$345,010$24,152$98,753$467,915
Information Technology$302,295$42,314$85,224$429,833
Office Expenses$264,238$42,096$92,597$398,931
Depreciation Depletion$357,771$5,715$5,487$368,973
Current Officers, Directors, Trustees, and Key Employees$222,506$15,576$63,688$301,770
Occupancy$222,484$21,439$20,582$264,505
Pension Plan Contributions$177,034$12,393$50,673$240,100
Other Expenses$196,778--$196,778
Advertising-$10,500$154,730$165,230
All Other Expenses$48,735$73,547$5,469$127,751
Conferences and Meetings$70,779$898$47,602$119,279
Insurance$57,775$12,291$10,327$80,393
Fees for Services Accounting-$74,467-$74,467
Foreign Grants$72,907--$72,907
Fees for Services Legal$13,274$6,537$9,650$29,461
Total Functional Expenses$10,994,227$840,666$2,301,752$14,136,645

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,143,411
Expenses per Audited Statements$14,136,645
Total Expenses per Form 990$14,136,645
Expenses Not Reported on Form 990$6,766
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
15
Employees
277
Spending
$8,236,449

International Compliance

Foreign grant records maintained
Yes
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
Sub-saharan AfricaProgram ServicesWash Programs13260$7,813,913
East Asia and the PacificProgram ServicesWash Programs217$349,629
Sub-saharan AfricaGrant Making-00$72,907
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,766
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Run 4 Others$26,313-$6,665-
Total Events$26,313-$6,766$-6,766
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Son of Founder Jim HockingW2 EmployeeNo$93,545
-FounderW2 EmployeeNo$73,704
-Son of Founder Jim HockingIt ContractorNo$12,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Performance Obligations$857,950
Operating Lease Liability$169,680
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is prepared by an independent cpa firm and reviewed in detail by the cao and vp of finance. The reviewed form 990 is then provided to the board of directors prior to filing with the irs.”

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

“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The ceo, hr director, and board chair are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

Form 990, Part VI, Section B, Line 15

“Line 15a: the ceo's compensation is determined by the independent members of the board. Comparability data is used and this process is documented in the hr file. Line 15b: the other officers' compensation is determined by the ceo. Comparability data is used and this process is documented in the hr file.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Water for Good
EIN
32-0112278
Phone
4793605030
Address
314 S MAIN STREET, BENTONVILLE, AR 72712

Signing Officer

Name
Timothy Culp
Title
Chief Administrative Officer
Phone
4793605030
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Levan
Formed
2004
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
47
Volunteers
15

Preparer

Firm
Cri Capin Crouse Advisors LLC
Address
345 MASSACHUSETTS AVE STE 300, INDIANAPOLIS, IN 46204
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“Water for good and lifewater international, another nonprofit 501(c)(3) organization operating in four countries, merged operations effective january 2024. The new organization maintained the water for good name.”

FORM 990, PART XI, LINE 9:

“Foreign currency translation adjustment -169,397.”

Financial Statement Notes

PART V, LINE 4:

“The endowment is controlled by the board for the future operations of water for good.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses reported on part viii, line 8b 6,766.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Contributions from related organization 1,660,014. Currency loss for translation 169,397.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses reported on part viii, line 8b 6,766.”

Raw XML AppendixShowing 400 of 851 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO TRANSFORM LIVES THROUGH SUSTAINABLE ACCESS TO SAFE WATER IN THE PLACES THAT NEED IT MOST.
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IRS990/Desc0DURING 2024, LIFEWATER ACCOMPLISHED THE FOLLOWING TO FURTHER WATER ACCESS, SANITATION, & HYGIENE IN COMMUNITIES IN THE RURAL REGIONS OF CENTRAL AFRICAN REPUBLIC, ETHIOPIA, UGANDA, TANZANIA, AND CAMBODIA: -COMPLETED 223 VILLAGE AND PRIMARY SCHOOL WATER AND SANITATION CONSTRUCTION PROJECTS. -GRADUATED 49,132 PEOPLE USING THE VISION OF A HEALTHY VILLAGE STRATEGY. -MAINTAINED OVER 2,500 WATER POINTS, WITH A 91% FUNCTIONALITY RATE.
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