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CHARITY REVIEW
Issued: July 2025 Expires: July 2027

WaterStep

Accredited Charity
Accredited Charity

Meets Standards

Accreditation seal
625 Myrtle St
Louisville, KY, 40208-2241

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

WaterStep meets the 20 Standards for Charity Accountability.

Stated Purpose:

WaterStep's mission is to empower ordinary people to provide safe water to others in need, by providing training, appropriate technology, and sustainable solutions for communities facing water and sanitation challenges, ultimately working towards a world where everyone has access to safe drinking water.

Year, State Incorporated:
1994, KY

WaterStep is an NGO based in Kentucky, USA, that focuses on sustainable solutions to the world’s WASH crisis. Since 1995, it has evolved from a small service organization to a global leader in safe water solutions and innovation.

WaterStep has developed simple tools, patented technology, and effective training to empower people and communities to solve their own water and sanitation needs. It provides expert solutions for places where infrastructure is fragile and execution challenges are particularly difficult, especially in slums, rural villages, and in communities responding to natural and manmade disasters. WaterStep combines safe water and disinfectant technology, and health and hygiene education because safe water in a dirty cup is no longer safe, and dirty hands spread disease.

WaterStep’s technology offers scalable safe water and disinfectant access during disasters because no one should have to worry about whether their water is safe during an emergency. No other safe water NGO in the world does what WaterStep does.

For the year ended December 31, 2024, WaterStep's program expenses were:

Safe Water $1,752,766
Disaster Relief $425,727
Shoe Program $285,765
Total Program Expenses $2,464,258

Chief Executive
Mark Hogg, CEO & Founder

Chair of the Board
Mr. Scott Haner

Chair's Profession / Business Affiliation
Retired, YUM Brand Executive

Board Size
16

Paid Staff Size
18

Method(s) Used:
Direct mail appeals, Telephone appeals, Invitations to fund raising events, Grant proposals, Internet, Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 19.59%

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 WaterStep's audited financial statements for the year ended December 31, 2024.

Source of Funds
Contributions $1,456,234
Product sales $1,282,686
Shoe program $132,420
Fundraising events, net $87,695
In-kind contributions $77,202
Grants $62,000
Rental income $37,800
Interest income $24,844
Miscellaneous income $6,920
Total Income $3,167,801

Programs: 79% Fundraising: 11% Administrative: 10%

Total Income $3,167,801
Total expenses: $3,107,722
  Program expenses $2,464,258
  Fundraising expenses $329,773
  Administrative expenses $313,691
  Other expenses $0
Income in Excess of Expenses $60,079
Beginning Net Assets $2,246,547
Other Changes In Net Assets $0
Ending Net Assets $2,306,626
Total Liabilities $384,746
Total Assets $2,691,372
Ending net assets as reported above include $2,035,742 without donor restrictions and $270,884 with donor restrictions.

Total assets as reported above include $1,120,406 in property and equipment, net.

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.

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Report completed by:
BBB serving Greater Kentucky and South Central Indiana