2025-11-17T12:23:03-08:00 2024-12-31 660680243 VMG GROUP CPA LLC 6121 NORTHWEST HIGHWAY SUITE 103 CHICAGO IL 60631 990 2024-01-01 660861655 HASER Inc HASE 7874200051 PO Box 368035 San Juan PR 00936 Colibri Sanfiorenzo Barnhard Executive Director 2025-11-17 true true Victor M Garcia P01361199 7736769127 2024 2025-03-06 01:10:19Z Colibri Sanfiorenzo Barnhard 2241991 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. See schedule O 4 4 25 0 5055380 2077181 118184 147060 13720 17750 0 5187284 2241991 442565 530817 0 399093 644473 0 48089 539977 811281 1381635 1986571 3805649 255420 4329586 5844791 207554 1426525 4122032 4418266 X The organization mission is to promote social well-being in Puerto Rico through community-based projects working towards equity and quality of life. See schedule O false false 1629547 1798863 121045 In 2024, 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 desserts, 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 58112 114000 26000 In 2024, 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 1687659 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 25 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 true true 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 71364 0 0 Kristia P Gonzalez Sanchez Director 0.00 0.00 X 53844 0 0 Anahi Lazarte Morales Director 0.00 0.00 X 31161 0 0 Edgardo Gonzalez Gonzalez Secretary 0.00 0.00 X 0 0 0 Melissa Armstrong Treasurer 0.00 0.00 X 0 0 0 Jonathan Frye Secretary 0.00 0.00 X 0 0 0 Rima Brusi Secretary 0.00 0.00 X 0 0 0 156369 0 false false false 0 X 2077181 2077181 Program Service Revenue 147060 147060 147060 17750 17750 0 0 0 0 0 0 0 0 2241991 164810 X 530817 530817 0 0 0 156369 99427 31532 25410 0 411617 390386 11108 10123 0 0 76487 64408 7883 4196 0 22560 13812 8748 30220 2100 28120 0 0 0 366908 309194 49354 8360 0 140348 107138 33210 0 0 71520 38421 33099 63556 50250 13306 0 0 0 0 34440 34440 24076 19765 4311 Other Expenses 57653 27501 30152 0 1986571 1687659 250823 48089 X 3154003 3664094 0 0 1042520 578987 0 0 0 0 0 1645117 52099 127458 1593018 0 0 0 0 5605 8692 4329586 5844791 79266 174525 128287 452000 1 800000 207554 1426525 X 1750690 4418266 2371342 4122032 4418266 4329586 5844791 X 255420 40814 X false true X true false X 836015 869655 1723786 5055380 2293088 10777924 0 0 836015 869655 1723786 5055380 2293088 10777924 0 10777924 13720 17750 31470 0 58403 42526 36120 118184 148157 403390 11212784 0.96120 0.96680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1500000 4167 1495833 145117 47932 97185 1593018 Long Term Liabilities 800000 800000 2241991 2241991 2241991 1986571 1986571 1986571 true ARECMA HC 01 Box 17126 Humacao PR 00791 660492232 11400 0 Community based social/wellbeing pr Brigada Solidaria del Oeste Po Box 1073 Boqueron PR 00622 660891938 60200 0 Community based social/wellbeing pr Casa Pueblo de Adjuntas Inc PO Box 704 Adjuntas PR 00601 660692065 373966 0 Community based social/wellbeing pr Casa Tallaboea HC 3 Box 15516 Penuelas PR 00624 661015083 68100 0 Community based social/wellbeing pr Federacion de Maestros de PR 1572 Ave Ponce de Leon San Juan PR 00926 660267056 8752 0 Community based social/wellbeing pr 0 5 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 and the Director of Accounting of the organization. The Executive Director reviews the final draft of the form 990; Director of Accounting adjustments are made as needed. A complete copy of the form 990 is then provided to the entire 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 2024 period. Form 990, Part VI, Section B, Line 15a The Executive Director, Director of Accounting, Director of Communication and Development are exempt employee with a gross salary of $71,364/year, $53,844/year and $31,161/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 available by request and they include our conflict of interest policy. Form 990, Part XI, Line 9 Prior period difference not previously recorded = $40814 Form and Line Reference : Part III Line 1 The organization?s 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. 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 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. Form and Line Reference : Part IX Line 11g Column C Professional services related to administration, communication and reporting Form and Line Reference : Part IX Line 11g 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 have occurred during the 2024 period. Form and Line Reference : Part VI Section B Line 15b The Executive Director, Director of Accounting, Director of Communication and Development are exempt employee with a gross salary of $71,364/year, $53,844/year and $31,161/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 and Line Reference : 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 available by request and they include our conflict of interest policy. 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 2024. The Executive Director is categorized as an officer as an exempt employee with a gross annual salary of $71,364/year. The Director of Accounting was also an exempt employee with a gross annual salary of $53,844/year. The Director of Communication and Development started in June 2024 was also an exempt employee with a gross annual salary of $31,161/year 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 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 There is $5,702.43 that is the deposit required for the organization's credit card that has a limit of $5,000. The remaining $2,989.57 is a deposit on a membership for the 2025 year. 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 VI Section B Line 11b The form 990 is prepared by an independent tax accountant in conjunction with the organization's Executive Director and the Director of Accounting of the organization. The Executive Director reviews the final draft of the form 990; Director of Accounting adjustments are made as needed. A complete copy of the form 990 is then provided to the entire Board of Directors prior to filing with the IRS.