Water & Light FY2023 filing

Tax-deductible

Florence, OR501(c)(3)Since 2016InternationalEIN 81-4046432

To alleviate poverty by advocating for basic human needs as well as through education, mentorship, and conservation

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$60K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $53K a year · 18% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $40K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1
<0.01% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$380K
+50% vs prior year
Spent
$254K
To programs
91%
Net assets
$297K
By yearFY2020–FY2025
Revenue
$380K
FY2023▲ +50%
Revenue by fiscal year
FY2020$216K
FY2021$284K
FY2022$254K
FY2023$380K
FY2024$302K
FY2025$318K
Expenses
$254K
FY2023▼ -9%
Expenses by fiscal year
FY2020$143K
FY2021$193K
FY2022$280K
FY2023$254K
FY2024$252K
FY2025$312K
Net assets
$297K
FY2023▲ +74%
Net assets by fiscal year
FY2020$106K
FY2021$198K
FY2022$171K
FY2023$297K
FY2024$347K
FY2025$353K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $230K Management & general 7% · $17K Fundraising 3% · $7K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

5 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
$60,475Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Dustin L Herring’s $48K as President is at the 44th percentile of top reported officer pay among 1636 $100K–1M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dustin L Herring$48,000$42,000$60,475$42,500$42,000$48,068

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for basic needs, education, mentorship, and conservation to alleviate poverty.

Provided by the organization

This section is blank until Water & Light claims this page.

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1 program service account for $230K of program spending, described in the organization's own filed words · FY2023.
01

We are grateful that you chose to partner with us in 2023. Because of your generosity,we continued to work toward our mission of alleviating poverty through education,conservation, and advocating for basic human rights.

$230Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$380K
Ln 12
Gifts and grantsLn 1h$380K
Investment incomeLn 3$23
Money outPt IX
$254K
Ln 25
Programscol B$230K
Managementcol C$17K
Fundraisingcol D$7K
Owns and owesPt X
$297K
net assets · Ln 32
Cash and savingsLn 1–2$132K
Total assetsLn 16$297K
LiabilitiesLn 26$1
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$380K
Investment incomeLn 3$23
Gains on assetsLn 7$0
Total revenueLn 12$380K
Assets in detailPt X, end of year
CashLn 1$117K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$132K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$165K
Other assetsLn 15$0
Total assetsLn 16$297K
LiabilitiesLn 26$1
Net assetsLn 32$297K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$42K$132K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$129K$165K
Total assetsLn 16$171K$297K
LiabilitiesLn 26$1$1
Net assetsLn 32$171K$297K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$67K$54K$7K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$5K$4K$463
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$1K$157
Office expensesLn 13$830$747$83
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$19K$17K$2K
TravelLn 17$21K$18K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$12K$11K$1K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$124K$121K$2K
All other expensesLn 24e$2K$2K$199
Total functional expensesLn 25$254K$230K$17K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $318K$312K$6K$353K 990 PDF
FY2024 $302K$252K$50K$347K 990 PDF
FY2023 Viewing $380K$254K$126K$297K 990 PDF
FY2022 $254K$280K−$27K$171K 990 PDF
FY2021 $284K$193K$92K$198K 990 PDF
FY2020 $216K$143K$73K$106K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $379,566 across 8 lines filed
VIII-1f All other contributions, gifts and grants$379,543
VIII-1h Total contributions, gifts and grants$379,543
VIII-3 Investment incomeExcluded from tax $23$23
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueExcluded from tax $23$379,566
Part IX · Statement of functional expenses $253,689 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $53,980 · Management $6,748 · Fundraising $6,747$67,475
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $4,163 · Management $463$4,626
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,977$1,977
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $1,417 · Management $157$1,574
IX-13 Office expensesPrograms $747 · Management $83$830
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $17,100 · Management $1,900$19,000
IX-17 TravelPrograms $18,474 · Management $2,053$20,527
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,638 · Management $1,182$11,820
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $121,468 · Management $2,400$123,868
IX-24e All other expensesPrograms $1,793 · Management $199$1,992
IX-25 Total functional expensesPrograms $229,780 · Management $17,162 · Fundraising $6,747$253,689
Part X · Balance sheet $296,878 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $27,827$117,268
X-2 Savings and temporary cash investmentsStart of year $14,652$14,652
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $128,522$164,958
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $171,001$296,878
X-25 Other liabilitiesStart of year $1$1
X-26 Total liabilitiesStart of year $1$1
X-27 Net assets without donor restrictionsStart of year $171,000$296,877
X-32 Total net assets or fund balancesStart of year $171,000$296,877
X-33 Total liabilities and net assetsStart of year $171,001$296,878
Part XI · Reconciliation of net assets $296,877 net assets at year end
XI-1 Total revenue$379,566
XI-2 Total expenses$253,689
XI-3 Revenue less expenses$125,877
XI-4 Net assets at start of year$171,000
XI-10 Net assets at end of year$296,877

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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