Gravity Water

Nonprofit profile at a glance

EIN
811802377
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-N 2017
Location
Santa Cruz, CA, USA
Phone
8312341887
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$988,704
Expenses
$1,052,493
Assets
$149,352
Liabilities
$1,510

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DANIEL WRIGHT (PRESIDENT)

Highest reported compensation

  • DANIEL WRIGHT (PRESIDENT): $74,500 total reported compensation
  • KARI DORTH (PRINCIPAL TREASURER): $26,400 total reported compensation
  • SHANDARA GILL (SECRETARY): $14,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Gravity water turns rain into safe water for schools in need around the world.

What it reported doing in 2024

Gravity water vietnam - gravity water increases access to safe drinking water in vietnam by installing systems that combine rainwater harvesting with innovative filtration technology at schools and in underserved communities. When rainfall is limited, the systems treat contaminated groundwater, ensuring a continuous supply of clean water year-round. In addition to providing sustainable water access, the vietnam program engages local students through the gravity water youth initiative, a collaborative program that empowers youth to take part in water education and fundraising.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 76% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 72
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: $31.22 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 91% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 41.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 44.9% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 88.4% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $930K in reported program spending
  • Leadership: top reported pay $74K · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.