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CHARITY REVIEW
Issued: December 2025 Expires: December 2027

One ATTA Time

Standards Not Met
Standards Not Met
4 11 16
(949) 280-2832
Post Office Box 1690
Truckee, CA, 96160
https://oneattatime.org/
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

One ATTA Time does not meet the following 3 Standards for Charity Accountability:

Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

One ATTA Time does not meet this Standard because:

  • Three out of the seven (43%) board members, including the treasurer, are compensated by the organization. One member is compensated directly as a paid staff member, and two are compensated indirectly as immediate family members of paid staff.

Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

One ATTA Time does not meet this Standard because:

  • Although the organization reported total revenue in the amount of $762,389 for 2024, One ATTA Time states it does not have CPA-reviewed financial statements.

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

One ATTA Time does not meet this Standard because the 2024 annual report did not include:

  • Total fundraising expenses.
  • Total administrative expenses.

One ATTA Time meets the remaining 17 Standards for Charity Accountability.

Stated Purpose:
"to provide clean, fresh water to needy children in their communities and to equip leaders within the community to sustain the fresh water projects."

Year, State Incorporated:
2014, CA

One ATTA Time reports that it partners with local leaders to provide families with access to clean water and eliminate water-borne illnesses through the use of water filtration systems. The organization distributes point-of-use water filters and provides training and education on proper use, hygiene, and long-term community engagement. One ATTA Time also offers health surveys and data collection to monitor filter use, assess long-term outcomes, and inform future programming. In 2024, the organization reports it distributed 5,700 filters and launched an anti-parasitic medication distribution program.

For the year ended December 31, 2024, One ATTA Time's program expenses were:

Program services $406,608
Total Program Expenses $406,608

Chief Executive
Sean Kappauf, Founder and Executive Director

Compensation*
$90,000

Chair of the Board
Norm Bennett

Chair's Profession / Business Affiliation
Founder and Chief Executive Officer, 24 Carrots Catering and Events

Board Size
6

Paid Staff Size
3

*2024 compensation, as reported by the charity, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Telephone appeals, Invitations to fund raising events, Print advertisements (newspapers, magazines, etc.), Radio, Grant proposals, Internet, Planned giving arrangements

Fundraising costs were 18% of related contributions. (Related contributions, which totaled $762,158, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on One ATTA Time's IRS Form 990 for the year ended December 31, 2024.

Source of Funds
Contributions $762,158
Investment income $231
Total Income $762,389

Programs: 62% Fundraising: 21% Administrative: 17%

Total Income $762,389
Total expenses: $656,327
  Program expenses $406,608
  Fundraising expenses $136,810
  Administrative expenses $112,909
  Other expenses $0
Income in Excess of Expenses $106,062
Beginning Net Assets $5,706
Other Changes In Net Assets $18,630
Ending Net Assets $130,398
Total Liabilities $655,832
Total Assets $786,230

Note: In the above financial statement, "other changes in net assets" refers to prior period adjustments.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB of Northeast California