Engineers Without Borders - USA

According to the Engineers Without Borders - USA audit of December 31, 2022 (Note 14, Contributed Nonfinancial Assets):

Gifts-In-Kind

EWB-USA received 'International project professional services' (Gifts-In-Kind) of $1,175,063 and $678,500 during fiscal year 2022 and 2021, respectively.

"During the year ended December 31, 2022 and 2021, all gifts-in-kind were utilized to carry out the mission of EWB-USA. The professional services were valued and reported at the estimated fair value in the financial statements based on current rates for similar services."

According to the Engineers Without Borders - USA audit of December 31, 2022 (Note 10, Refundable Advance - Paycheck Protection Program):

"On May 18, 2021, EWB-USA qualified for and received a refundable advance pursuant to the Paycheck Protection Program ("PPP"), a program implemented by the U.S. Small Business Administration under the Coronavirus Aid, Relief, and Economic Security Act, from a qualified lender, for an aggregate amount of $601,434. The advance was forgiven during the year ended December 31, 2022, and is reflected in contributions, grants and contracts on the statement of activities. 

On April 18, 2020, EWB-USA qualified for and received a refundable advance pursuant to the Paycheck Protection Program ("PPP"), a program implemented by the U.S. Small Business Administration under the Coronavirus Aid, Relief, and Economic Security Act, from a qualified lender, for an aggregate amount of $607,900. The advance was forgiven during the year ended December 31, 2021, and is reflected in contributions, grants and contracts on the statement of activities."

According to the Engineers Without Borders - USA audit of December 31, 2022 (Note 8, Asset Transfer Agreement):

"As of December 21, 2022, EWB-USA entered into an Asset Transfer Agreement (the "Agreement") with its Uganda office, Engineers Without Borders East Africa ("EWB-EA"). As part of the Agreement, EWB-USA agreed to transfer to EWB-EA all of EWB-USA's right, title, and interest in specific assets including the cash held relating to Uganda activities. Additionally, EWB-EA assumed certain EWB-USA's liabilities and obligations relating to Uganda activities. As of December 31, 2022, EWB-USA owed $128,654 under the Agreement and is reflected as a payable to EWB-EA on the statements of financial position."

According to the Engineers Without Borders - USA audit of December 31, 2022 (Note 1, Nature Of The Organization):

"The Engineers Without Borders - USA, Inc. (EWB-USA) was established in 2002 to utilize professional and student volunteers to address critical infrastructure needs to underserved regions globally. EWB-USA coordinates projects at home and through affiliates abroad to address some of the most prevalent challenges facing developing communities, including water purification, sanitation, transportation, renewable energy, and other essential infrastructure projects. 

In addition, EWB-USA provides training and education for its volunteers to ensure that its designs are appropriate and sustainable for the environment in which they are constructed.

EWB-USA has an office in Nicaragua. As discussed in Note 8; EWB-USA had an office in Uganda through December 21, 2022. During the years ending December 31, 2022 and 2021, EWB-USA had approximately 13,000 and 10,500 volunteers, respectively, within the USA organized within over 250 professional and student chapters. While the financial activities of the Uganda and Nicaragua offices are included in EWB-USA's financial statements, some student chapters utilize the not-for-profit status of their respective University to raise funds for their projects and therefore, the financial activities related to those funds are not reflected in EWB-USA's financial statements."