2024-11-15T08:03:38-08:00 2023-12-31 473220816 VMG GROUP CPA LLC 334 E COLFAX ST UNIT D PALATINE IL 60067 990 2023-01-01 660861655 HASER Inc HASE 7874200051 PO Box 368035 San Juan PR 00936 Colibri Sanfiorenzo Banhard Executive Director 2024-11-15 true true Victor M Garcia P01361199 7736769127 2023 2024-10-15 13:58:12Z Colibri Sanfiorenzo Barnhard 5187284 false X www.hasercambio.org X 2016 PR The organization mission is to promote social well-being in Puerto Rico through community-based projects working towards equity and quality of life. Envisioning a society where communities organize in different ways and implement resilient and socio-ecological strategies to improve equity and quality of life on the planet. Faced with precariousness and social inequality, more communities organize local actions addressing needs in health, economic development, social justice, culture, ecology, agriculture, and social welfare. Actions are carried out with few resources and limited access to funds, creating more barriers in communities already suffering from the effects of the crisis and historical inequalities. 4 4 16 0 1723786 5055380 118184 3702 13720 36120 0 1763608 5187284 612515 442565 0 254722 399093 0 61423 776512 539977 1643749 1381635 119859 3805649 2609841 4329586 2293458 207554 316383 4122032 The organization mission is to promote social well-being in Puerto Rico through community-based projects working towards equity and quality of life. Envisioning a society where communities organize in different ways and implement resilient and socio-ecological strategies to improve equity and quality of life on the planet. Faced with precariousness and social inequality, more communities organize local actions addressing needs in health, economic development, social justice, culture, ecology, agriculture, and social welfare. Actions are carried out with few resources and limited access to funds, creating more barriers in communities already suffering from the effects of the crisis and historical inequalities. false false 1028956 2367368 118184 In 2023, the largest Program was our Network of Actions program. HASER continued to focus on education and social actions that transform communities that have been historically marginalized by creating more equitable opportunities for all. Focused on food deserts, access to basic human energy needs and direct community services in rural towns. Furthermore, we developed projects that focused on experiential learning experiences for youth and adults from rural mountain towns in themes such as agroecology, sustainability, renewable energy, music and outdoor experiences 60517 59510 In 2023, our Collaboration and Companionship Program focused on long term network and movement building as well as supporting value aligned non profit organizations in actions related to their program to enhance our mission for equity and quality of life in Puerto Rico 1089473 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 0 0 false 16 true false false false false false false false 0 false false false false false false false false false false X 4 4 false false false false false false false false false false false true true true true true true true false false PR X Colibri Sanfiorenzo Barnhard 7874200051 Po Box 368035 San Juan PR 00936 X Colibri Sanfiorenzo-Barnhard Executive Dir. 0.00 0.00 X 73300 0 0 Ury N Vega Gonzalez COO 0.00 0.00 X 51264 0 0 Edgardo Gonzalez Gonzalez President 0.00 0.00 X 0 0 0 Melissa Armstrong Treasurer 0.00 0.00 X 0 0 0 Johnathan Frye Secretary 0.00 0.00 X 0 0 0 Rima Brusi Secretary 0.00 0.00 X 0 0 0 124564 0 false false false 0 X 1053 5054327 5055380 Program Service Revenue 118184 118184 118184 13720 13720 0 0 0 0 0 0 0 0 5187284 131904 X 442565 442565 0 0 0 124563 53119 18325 53119 0 224677 218367 6310 0 0 49853 28543 20566 744 0 9221 1875 7346 75835 75835 0 0 0 142472 103998 37224 1250 0 103692 81992 21700 0 0 137011 105395 31616 22121 18074 4047 0 0 34 34 0 17659 17659 0 Other Expenses 31932 17886 14046 0 1381635 1089473 230739 61423 2575590 3154003 0 0 28549 1042520 0 0 0 0 0 145117 17659 127458 0 0 0 0 5702 5605 2609841 4329586 89508 79266 2203950 128287 1 2293458 207554 X 230352 1750690 86031 2371342 316383 4122032 2609841 4329586 3805649 X false true X true false X 515562 836015 869655 1723786 5055380 9000398 0 0 515562 836015 869655 1723786 5055380 9000398 0 9000398 13720 13720 0 40107 58403 42526 36120 118184 295340 9309458 0.96680 0.96280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 145117 17659 127458 127458 Rounding 1 1 5187284 5187284 5187284 1381635 1381635 1381635 true ARECMA HC 01 Box 17126 Humacao PR 00791 660492232 30288 0 Community based social/wellbeing pr Brigada Solidaria del Oeste Po Box 1073 Boqueron PR 00622 660891938 40103 0 Community based social/wellbeing pr Casa Pueblo de Adjuntas Inc PO Box 704 Adjuntas PR 00601 660692065 266794 0 Community based social/wellbeing pr Casa Tallaboea HC 3 Box 15516 Penuelas PR 00624 661015083 103650 0 Community based social/wellbeing pr 0 4 Additional Supplemental Information We monitor grants through a rigorous pre-approval process where organizations have to send in their governance documents as well as a document Annex A,where they describe the social wellbeing projects with both a narrative and a budget. This Annex A is attached to a contract that determines the relationship. We maintain full control of the funds and funds are disbursed as reimbursement with proof of receipts and invoices. Advancements can be made with a written request and have to be closed out with receipt submission no later than 90 days. Quarterly meetings are done with the project management teams and annual meetings are done with the governing board of the organizations receiving grants to ensure project success. Form 990, Part VI, Section B, Line 11b The form 990 is prepared by an independent tax accountant in conjunction with the organization's Executive Director who is also the Chief Financial Officer of the organization. The Executive Director reviews a draft of the form 990; adjustments are made as needed. A complete copy of the form 990 is then provided to the members of the board of directors prior to filing with the IRS Form 990, Part VI, Section B, Line 12c All members of the Board of Directors and key officers are required to submit conflict of interest statements once a year before January 15th or if there is an occurrence of any event throughout the year where the disclosure is required under our conflict of interest policy. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall determine if a conflict of interest exists by majority vote. Prior to acting on any business transaction the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporation's best interest, for its own benefit, and whether it is fair and reasonable. No conflicts of interest have occurred during the 2023 period Form 990, Part VI, Section B, Line 15a The Executive Director/CFO and Admin/HHRR Director are exempt employee with a gross salary of $73,300/year and $51,264/year respectively which was determined by the board based on the available funds for the year as well as reviewing compensation for executive directors in other similar organizations in Puerto Rico. It was determined that the amount to be paid was less than the average amount paid to executive directors in similar fields. Form 990, Part VI, Section C, Line 19 The organization's 990 form, audited financial statement, annual reports are available through our website. The organizations by laws are also available through the website and they include our conflict of interest policy. Form and Line Reference : Part IX Line 1 Column A Thorough due diligence is conducted in advance of funding to determine whether a group will be an appropriate grantee. All grants approved to domestic organizations were done under a fiscal sponsorship pre-approved grant agreement. All domestic organizations are considered nonprofit under Puerto Rico 1101.01 exemption that has equal basic requirements as 501c3 organizations in the United States. All organizations must send yearly their local nonprofit documents and good standings in Puerto Rico. Funds are disbursed through a reimbursement process after all receipts are reviewed by HASER. Advances are done on a request and review basis. Furthermore, HASER retains variance of power over the funds and requires grantees to send proposals for pre-approval by HASER before HASER sends to potential donors Form and Line Reference : Part IX Line 11g Column B Professional Services for our Network of Actions Program that runs across the entire archipelago. It includes specialized consulting (Admin, Legal,Financial), temporary project managers and workshop leaders and educators. In Column C - professional services related to administration, communication and reporting. In Column D - a professional service related to supporting a fundraising campaign. Form and Line Reference : Part VI Section B Line 12c All members of the Board of Directors and key officers are required to submit conflict of interest statements once a year before January 15th or if there is an occurrence of any event throughout the year where the disclosure is required under our conflict of interest policy. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall determine if a conflict of interest exists by majority vote. Prior to acting on any business transaction the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Corporation's best interest, for its own benefit, and whether it is fair and reasonable. No conflicts of interest has occurred during the 2023 period. Form and Line Reference : Part VI Section B Line 15b The Executive Director is an exempt employee with a gross salary of $76,768/year which was determined by the board based on the available funds for the year as well as reviewing compensation for executive directors in other similar organizations in Puerto Rico. It was determined that the amount to be paid was much less than the average amount paid to executive directors in similar fields. Form and Line Reference : Part VII Section A Line 1a The organization did not have any key employees or officers with $150,000 or more of compensation in 2023. The Executive Director/CFO is categorized as an officer was an exempt employee with a gross annual salary of $73,300/year. The Administration and Human Resources Director was also an exempt employee with a gross annual salary of $51,264 Form and Line Reference : Part VIII Line 2A The other revenue comes from education and social services offered to youth and adults. This includes sales of fruit and vegetables in food desert areas, on site farm educational visits, educational workshops in artisanal cultural preservation and outdoor youth experiential learning experiences in art, sustainability, health, and others. Participants are mainly from Puerto Rico low income communities but also US based education groups that learn about our culture and history. Form and Line Reference : Part X Line 15 This is the deposit required for the organization's credit card that has a limit of $5,000 Form and Line Reference : Part X Line 19 Deferred revenue relates to grants that are given in a year but are expected to be used in later years Form and Line Reference : Part X Line 28 The following assets with donor restriction are for specific educational and social projects and can not be used in HASER general operation. Form and Line Reference: Part VI Section B Line 11b The form 990 is prepared by an independent tax accountant in conjunction with the organization's Executive Director who is also the Chief Financial Officer of the organization. The Executive Director reviews a draft of the form 990 adjustments are made as needed. A complete copy of the form 990 is then provided to the members of the board of directors prior to filing with the IRS.