Water Underground
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Water Underground believes that every human being deserves access to lifes most basic necessity - clean water. Our mission is to use access to clean water sanitation and hygiene as the building blocks to enable communities in the most vulnerable rural areas of Mozambique to lift themselves out of poverty and launch themselves into development. We equip communities with the education and quality infrastructure they need to become empowered and take ownership of the communitys future.
- Income
- $293,103
- Spending
- $184,858
- Spent on programs
- 76%
- Reserves
- 7 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 3
- Highest pay
- $46,250, founder ceo director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 76% of charities in its peer group (international, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 7.0 months of spending.
Debt
20 of 20It owes -0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 37% of income.
Income trend
15 of 15Income rose 229% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 49 out of 100. Higher than 21% of charities in its peer group (international, $250k to $1m).
Independent board
18 of 253 of 4 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $44,619 spent. Core Program Infrastructure costs cover the installation of water wells and solar projects $34,598 and all aspects of our Sanitation and Hygiene Program $10,021. Projects are focused on schools in rural villages in Massinga District Inhambane Province Mozambique. In addition to providing clean water through well and solar projects latrine projects involve establishing a school sanitation center with a handwashing station and a menstrual hygiene room. A four-month community training program involving students comprehensively addresses all program components. This training encompasses Community-Led Total Sanitation CLTS to help communities achieve Open Defecation Free status.
- $17,217 spent. Monitoring and evaluation including community engagement are crucial for ensuring the sustainability of our projects. Our team conducts regular visits to communities to oversee project maintenance. Costs include team training $2,208 equipment purchase and transport $937 and petrol expenses $14,072.
- $17,345 spent. Program Logistics and Equipment encompass all expenses related to accomplishing our program objectives. The cost breakdown includes Petrol $1,605 automobile servicing and repairs $5,083 Field Equipment $9,156 and team necessities and supplies in the field $1,501.
- $62,046 spent. Other direct program service costs include compensation for in-field work travel and accommodation costs for 2023 and 2024 as well as staff retreats and meetings to train the Water Underground Team.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2015.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.