Water & Light

Nonprofit profile at a glance

EIN
814046432
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-N 2016
Location
Florence, OR, USA
Phone
5415902317
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$317,968
Expenses
$312,459
Assets
$352,527
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • DUSTIN L HERRING (President)

Highest reported compensation

  • DUSTIN L HERRING (President): $48,487 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2025

2025 was the first full school year using our new facility. La Tribu Radiante (our after-school and child sponsorship program) was our main focus. It was a year to learn how to utilize our new solar-powered space and implement new curriculum. We were amazed once again by the number of sponsors who came alongside deserving children who worked hard to pursue their education. The number of sponsored children grew to 171 students. Each received a uniform, shoes, a backpack, school supplies, and healthy meals throughout the year. Our wonderful staff of 30 teachers, cooks, and drivers mentored over 400 students attending classes on a weekly basis.A full belly is needed to concentrate on educational goals. Over 19,000 healthy meals were served to our students and staff in 2025. We continued with Spanish, English, math, and computer classes, along with two weeks of swimming camp and sea turtle release field trips for each age group.One of our greatest goals has always been to help students complete their education. As we continue with our mission of long-term transformational development, we are beginning to see results. In 2025, 17 students graduated, and 27 primary-aged students moved on to high school. We implemented a new dynamic early childhood reading program and saw lots of smiles as 33 students went from not knowing their letters to being able to read a book.We are honored each day to walk alongside you and the people of Salinas Grande, being transformed together. Please find your 2025 giving statement attached for tax purposes.La Tribu Radiante (our after-school and child sponsorship program) was our main focus in 2024. We were amazed once again by the amount of sponsors who came alongside deserving children who worked hard to pursue their education. The number of sponsored children grew to 162 students. Each received a uniform, shoes, backpack, school supplies and healthy meals throughout the year. Our wonderful staff of teachers, cooks, and drivers mentored over 400 students attending classes on a weekly basis. 11,430 healthy meals were served and went directly into the hands of hungry children. We continued with Spanish, English, math, and computer classes along with 2 weeks of swimming camp and our first gymnastics camp. One of our greatest goals has always been to help students complete their education. Last year we had one student graduate, but this year, 15 of the students we mentored graduated from high school, and 33 students were promoted from 6th grade into secondary school. Long term transformational development is beginning to show results.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and program spending has grown recently. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 55
  • Accountability: 55
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: $65.59 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 25th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 27.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 91.6% of spending went to programs
  • Governance: 6 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $286K in reported program spending
  • Leadership: top reported pay $48K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.