2024-11-14T17:37:25-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 030366224 CRISTOSAL INC CRIS 3154715862 370 SHELBURNE ROAD 4424 BURLINGTON VT 054064424 ROGER L JONES TREASURER 3154715862 2024-11-14 1 1 MELISSA MODELSON P01603524 2122862600 2024-11-14 2023 2024-10-15 13:58:12Z ROGER L JONES 370 SHELBURNE ROAD 4424 BURLINGTON VT 054064424 2677380 0 X WWW.CRISTOSAL.ORG X 2000 VT WE PROMOTE HUMAN RIGHTS AND DEMOCRATIC SOCIETIES IN CENTRAL AMERICA THROUGH STRATEGIC LITIGATION, RESEARCH, HUMAN RIGHTS MONITORING AND SUPPORT FOR VICTIMS OF HUMAN RIGHTS VIOLATIONS. 14 14 3 15 0 0 4798116 2650907 163418 12060 183 14413 0 0 4961717 2677380 0 0 0 0 3181295 2742643 0 0 255818 1411705 1423959 4593000 4166602 368717 -1489222 2058156 2394062 250419 427291 1807737 1966771 X WE WORK TO PROMOTE JUSTICE, HUMAN RIGHTS AND DEMOCRATIC SOCIETIES IN CENTRAL AMERICA, THROUGH STRATEGIC LITIGATION, RESEARCH, EDUCATION, HUMAN RIGHTS MONITORING AND ASSISTANCE FOR VICTIMS OF HUMAN RIGHTS VIOLATIONS. 0 0 3499373 0 12060 STRATEGIC LITIGATION: OUR LEGAL ACTION FOCUSES ON STRATEGIC LITIGATION THAT WILL DIRECTLY IMPACT THE RIGHTS OF EXCLUDED AND INVISIBLE GROUPS IN GUATEMALA, EL SALVADOR, AND HONDURAS. CRISTOSAL PROVIDES LEGAL ASSISTANCE AND SUPPORT TO VICTIMS OF FORCED DISPLACEMENT AND PEOPLE WHO HAVE BEEN DEPORTED WHO HAVE A NEED FOR PROTECTION. WE SUPPORT THE LGBTIQ+ COMMUNITY BY BRINGING LEGAL ACTION IN CASES OF HATE CRIMES. WE SEEK LEGAL RECOURSE FOR THE IMPROVED CONDITIONS AND TREATMENT OF INCARCERATED PEOPLE AS WELL AS THOSE WHO HAVE BEEN VICTIMIZED BY POLICE BRUTALITY OR OTHER ABUSE OF AUTHORITY. WE PROVIDE LEGAL SUPPORT TO THE VICTIMS OF CRIMES AGAINST HUMANITY IN ONGOING PROCEEDINGS.PROTECTION: WE PROMOTE THE EMPOWERMENT OF VICTIMS OF HUMAN RIGHTS VIOLATIONS AND VICTIMS WITH PROTECTION NEEDS THROUGH PERSONALIZED PLANS FOR GETTING VICTIMS BACK ON THEIR FEET. WE USE A PSYCHOSOCIAL APPROACH THAT SEEKS TO STRENGTHEN INDIVIDUAL, FAMILY AND COMMUNITY CAPACITIES, AS WELL AS TO ENGAGE GOVERNMENT INSTITUTIONS TO FULFILL THEIR OBLIGATIONS TO GUARANTEE VICTIMS' RIGHTS. WE CALL THIS "ACTIVATING THE STATE." HUMAN RIGHTS RESEARCH: THE HUMAN RIGHTS RESEARCH PROGRAM IS RESPONSIBLE FOR COLLECTING, ANALYZING, AND DISSEMINATING QUALITATIVE AND QUANTITATIVE INFORMATION ON THE EXTENT AND CAUSES OF HUMAN RIGHTS VIOLATIONS IN NORTHERN CENTRAL AMERICA. EMPHASIS IS PLACED ON THE IMPORTANCE OF COLLECTING AND STANDARDIZING THE DATA FOR THE REGION ON PEOPLE IN A SITUATION OF VULNERABILITY OR AT RISK OF BEING SO. WE USE DIFFERENT TECHNIQUES INCLUDING INTERVIEWS, FOCUS GROUPS, PARTICIPATORY ACTION RESEARCH, AND SURVEYS.HUMAN RIGHTS EDUCATION: THE HUMAN RIGHTS EDUCATION PROGRAM USES DIALOGUE, EXPERIENCE-BASED AND HORIZONTAL LEARNING AS TOOLS FOR PROMOTING THE EMPOWERMENT OF VICTIMS IN THEIR RIGHTS AND TO STRENGTHEN THE COMMUNITY OF ALLIES AND LEADERS FOR HUMAN RIGHTS. WE PROMOTE DIALOGUE AND LEARNING THROUGHOUT THE AMERICAS TO BUILD SOLIDARITY AND ALLIES ACROSS BORDERS AND CULTURES.COMMUNICATIONS PROGRAM:CONTRIBUTE THROUGH COMMUNICATION AND ADVOCACY STRATEGIES TO INFORM AND ACHIEVE GREATER PUBLIC ACCEPTANCE OF THE IMPORTANCE OF SOCIAL AUDITING, THE PROTECTION OF HUMAN RIGHTS, THE DEFENSE OF DEMOCRACY AND THE RULE OF LAW IN EL SALVADOR, HONDURAS AND GUATEMALA. 3499373 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 1 ES GT HO 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WV WI X X X ROGER L JONES 3154715862 370 SHELBURNE ROAD 4424 BURLINGTON VT 054064424 THE REV MIKE ANGELL PRESIDENT 3.00 X X 0 0 0 THE REV NORMA GUERRA 1ST VICE PRESIDENT 1.00 X X 0 0 0 THE REV LISA R FORTUNA 2ND VICE PRESIDENT 1.00 X X 0 0 0 THE REV GEOFFREY CURTIS SECRETARY 5.00 X X 0 0 0 ROGER JONES TREASURER 3.00 X X 0 0 0 STEVE ADAMS DIRECTOR 4.00 X 0 0 0 FRANCISCO ALTSCHUL DIRECTOR THRU AUG 2023 1.00 X 0 0 0 VERONICA SANTANA ALVARADO DIRECTOR 1.00 X 0 0 0 JOSE MIGUEL CRUZ DIRECTOR 1.00 X 0 0 0 DAVID HOLIDAY DIECTOR 5.00 X 0 0 0 BETH MCFADYEN DIRECTOR 5.00 X 0 0 0 CLAIRE GIBSON NANGLE DIRECTOR 1.00 X 0 0 0 TATIANA OBANDO DIRECTOR 1.00 X 0 0 0 THE RT REV GREG RICKEL DIRECTOR 1.00 X 0 0 0 THE REV ROBERT WILSON DIRECTOR 1.00 X 0 0 0 NOAH F BULLOCK CHIEF EXECUTIVE OFFICER 40.00 X 60000 0 7800 60000 0 7800 0 0 0 0 0 863508 1787399 10145 2650907 GLOBAL SCHOOL 812900 12060 12060 12060 14413 14413 2677380 12060 0 14413 X 67800 22600 22600 22600 1765729 1514761 145132 105836 26820 26820 336013 286581 34210 15222 546281 459220 49409 37652 18775 2821 15954 1200 1200 529455 437046 87337 5072 3734 3734 160166 142661 13824 3681 23461 10949 8810 3702 157174 140506 16668 151749 136142 62 15545 7211 7211 6254 6254 HUMAN RIGHTS AND LEGAL 198235 198235 WORKSHOPS AND SEMINARS 92462 79423 13039 PUBLICATIONS 68539 68389 150 REPAIRS AND MAINTENANCE 2860 2860 2684 2684 4166602 3499373 411411 255818 328943 468545 1395529 403511 0 1331694 320467 17076 4775 1511 3556 44364 123761 115941 4886 7820 0 119541 2058156 2394062 93496 87047 156923 220253 0 119991 250419 427291 X 1807737 867393 0 1099378 1807737 1966771 2058156 2394062 -1489222 1648256 0 X X 0 1 X 1 0 X 2177788 1846339 3119837 4798116 2650907 14592987 2177788 1846339 3119837 4798116 2650907 14592987 2379675 12213312 91 584 394 183 14413 15665 5592 7961 4801 18354 14627006 506828 0.83500 0.98480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS OTHER - 2019 AMOUNT: $ 5,592. 2020 AMOUNT: $ 7,961. 2021 AMOUNT: $ 4,801. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123761 115941 7820 7820 LEASE LIABILITY 119991 119991 X 2677380 0 2677380 0 2677380 4166602 0 4166602 0 4166602 PART X, LINE 2: CRISTOSAL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT CRISTOSAL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. CRISTOSAL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2020. CENTRAL AMERICA AND THE CARIBBEAN 3 122 PROGRAM SERVICES HUMAN RIGHTS & LEGAL ASSISTANCE, WORKSHOPS & SEMINARS, FAMILY & INDIVIDUAL SUPPORT, SPECIAL PROJECTS, RESEARCH 1157779 3 122 0 0 3 122 1157779 0 1157779 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B UPON RECEIPT FROM THE INDEPENDENT ACCOUNTANTS, COPIES OF THE 990 ARE DISTRIBUTED ELECTRONICALLY TO THE BOARD OF DIRECTORS. THE FINANCE COMMITTEE IS RESPONSIBLE TO ADDRESS ANY NEEDED POLICY CHANGES. ONCE THE BOARD HAS APPROVED THE FORM 990, IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING ALL BOARD MEMBERS AND EMPLOYEES TO COMPLETE AND SIGN A DECLARATION OF CONFLICTS ON AN ANNUAL BASIS. THE TREASURER REVIEWS THESE ANNUAL DISCLOSURES. INDIVIDUALS WITH CONFLICTS ARE REQUIRED TO ABSTAIN FROM ANY VOTE THAT MAY BE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. THE DELIBERATION AND DECISION IS DOCUMENTED IN THE MINUTES OF THE ANNUAL MEETING. SEVERAL MEMBERS OF THE BOARD OF DIRECTORS ARE EMPLOYED IN THE NON-PROFIT SECTOR AND ARE FAMILIAR WITH COMPENSATION FOR EXECUTIVE STAFF. REVIEW OF FORM 990S OF SIMILAR ORGANIZATIONS IS USED FOR ADDITIONAL COMPARABILITY DATA. THE ORGANIZATION HAS NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES. THE PROCESS LAST OCCURRED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 ECONOMIC AND IMPACT REPORTS ARE AVAILABLE TO THE PUBLIC THROUGH OUR WEBSITE, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST OF THE TREASURER. FORM 990, PART IX, LINE 11G PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 50,957. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,957. INTERNSHIP CONSULTANTS: PROGRAM SERVICE EXPENSES 10,926. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,926. GRAPHIC DESIGN CONSULTANTS: PROGRAM SERVICE EXPENSES 64,530. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,530. CONTRACTUAL FEES: PROGRAM SERVICE EXPENSES 298,526. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 298,526. INTERPRETERS: PROGRAM SERVICE EXPENSES 1,130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,130. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 10,977. MANAGEMENT AND GENERAL EXPENSES 87,337. FUNDRAISING EXPENSES 5,072. TOTAL EXPENSES 103,386. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE WHICH IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8: DURING THE YEAR ENDED DECEMBER 31, 2023, CRISTOSAL RESTATED CERTAIN AMOUNTS REPORTED ON THE DECEMBER 31, 2022 FINANCIAL STATEMENTS TO CORRECT LEASES AND ACCOUNT RECEIVABLES. SUMMARIZED BELOW ARE THE CORRESPONDING PRIOR PERIOD ADJUSTMENTS: (A) CRISTOSAL HAD PREVIOUSLY RECORDED UNCONDITIONAL CONTRIBUTIONS AND GRANTS AS CONDITIONAL. THESE AMOUNTS WERE ADJUSTED TO THE CORRESPONDING ACCOUNTS RECEIVABLE AND RELATED NET ASSETS. (B) CRISTOSAL HAD PREVIOUSLY RECORDED A MULTIYEAR LEASE AS A YEAR-TO-YEAR LEASE. THESE AMOUNTS WERE ADJUSTED IN THE CORRESPONDING RIGHT OF USE ASSET, LEASE LIABILITY AND RELATED NET ASSETS. THESE CHANGES RESULTED IN A $1,648,256 PRIOR PERIOD ADJUSTMENT. FORM 990, PART V, LINE 2A: THE ORGANIZATION HAS OFFICES IN EL SALVADOR, GUATAMALA AND WITH AROUND 120 EMPLOYEES. THESE INDIVIDUALS DO NOT RECEIVE A FORM W-2 FROM THE ORGANIZATION AS THEY ARE NOT REQUIRED TO BE ISSUED ONE AS THEIR PAYROLL IS NOT U.S. SOURCED. THEREFORE, THEY ARE NOT BEING INCLUDED IN THE NUMBER OF EMPLOYEES REPORTED ON PART I, LINE 5 AND PART V, LINE 2A.