2025-08-26T13:15:31-05:00 2024-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2024-01-01 263525897 AVINA AMERICAS INC AVIN 4107074926 1300 I STREET NW PMB-500104 400E WASHINGTON DC 20005 VALERIA SCORZA CHAIR 4107074926 2025-08-26 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z VALERIA SCORZA 1300 I STREET NW PMB-500104 400E WASHINGTON DC 20005 60703333 0 X WWW.AVINA.NET X 2008 DE SEE PART III, LINE 1. 5 3 3 0 0 0 10713850 60113052 0 0 183733 589531 758 750 10898341 60703333 6069966 10968934 0 0 383841 391385 0 0 163051 377762 354282 6831569 11714601 4066772 48988732 8822920 59801047 40514 2029909 8782406 57771138 X ORGANIZATION'S MISSION: TO PROMOTE SUSTAINABLE DEVELOPMENT IN LATIN AMERICA AND GLOBALLY. 0 0 4781641 4731969 BIOMES: AVINA CONSIDERS THE BIOMES THAT EXIST IN SOUTH AMERICA (CHACO, PANTANAL, AMAZONIA) AND GLOBALLY TO BE A PUBLIC GOOD AND SEEKS TO GUARANTEE THE LONGEVITY OF THE ECOSYSTEM AND THE QUALITY OF LIFE OF RESIDENTS. IN ADDITION, THIS PROGRAM SUPPORTS MAPPING AND MONITORING OF 70% OF THE WORLD'S TROPICAL FOREST AREA BY 2030. 1890961 1849380 FUTURE OF WORK: THIS PROGRAM AREA SEEKS TO COMBINE EFFORTS, SOCIAL CAPITAL, AND RESOURCES (FROM PHILANTHROPY, COOPERATIONS, THE PRIVATE SECTOR, CIVIL SOCIETY, AND OTHER ACTORS), TO TAKE INTO ACCOUNT THE PERSPECTIVE AND INTERESTS OF WORKERS, COMPANIES, AND OTHER STAKEHOLDERS, IN THE CONSTRUCTION OF A LABOR SYSTEM THAT SUPPORTS DIGNITY AND CARE FOR THE PLANET IN THE CREATION OF GOODS AND THE PROVISION OF SERVICES. 1762899 1709402 RECYCLING: THERE ARE MILLIONS OF LATIN AMERICANS WHO MAKE THEIR LIVING BY RECYCLING. DESPITE THEIR HISTORY OF CONTRIBUTIONS TO SOCIETY, THEY CONTINUE TO LIVE IN SOCIAL EXCLUSION AND WORK INFORMALLY, SUFFERING ECONOMIC EXPLOITATION. TO ACHIEVE A VISION FOR RECYCLING, AVINA WORKS TO PROMOTE SEPARATION AND DIFFERENTIATED COLLECTION, TO FORMALIZE THE WORK OF RECYCLERS THROUGH THE RECOGNITION AND RESTITUTION OF LABOR, SOCIAL AND HUMAN RIGHTS, AND TO ENSURE FAIR COMPENSATION FOR THE SERVICE THAT RECYCLERS PROVIDE. 1040877 1024777 INNOVATION FOR DEMOCRACY: THIS PROGRAM AIMS TO INCREASE CIVIC PARTICIPATION AND COLLABORATIVE PRACTICES, INCLUDING THE USE OF CIVIC TECHNOLOGIES AND OPEN DATA IN ORDER TO ACHIEVE A STRONGER SOCIETY. 583138 569742 WATER CONSERVATION: AVINA, ALONG WITH A GROWING NUMBER OF ALLIES, WORKED TO ACHIEVE THE VISIBILITY, RECOGNITION, STRENGTHENING, AND ARTICULATION OF COMMUNITY EFFORTS FOR ACCESS TO POTABLE WATER THROUGH THE "INICIATIVA+AGUA". SOCIAL ORGANIZATIONS, BUSINESSES, AND OTHERS HAVE JOINED THE EFFORT, ALONG WITH HUNDREDS OF LOCAL ALLIES AND THOUSANDS OF COMMUNITY ORGANIZATIONS IN THE REGION TO IMPROVE AND ADVANCE COMMUNITY WATER PROCUREMENT. 517439 471813 MIGRATION: AVINA AMERICAS JOINED FORCES WITH WALMART FOUNDATION AND FUNDACION AVINA TO PROMOTE PROGRAMS THAT WILL FACILITATE STRENGTHENING THE LABOR MIGRATION SYSTEM IN THE AGRICULTURAL SUPPLY CHAIN IN MEXICO AND THE UNITED STATES. THIS INCLUDES IDENTIFYING OPPORTUNITIES AND CHALLENGES INVOLVED IN ADVANCING FAIR WORK ISSUES IN THE REGION, AS WELL AS SUCCESSFUL STRATEGIES, ACTORS, AND MOVEMENT BUILDING OPPORTUNITIES. 362382 361851 CLIMATE ACTION: AVINA WORKS TO ENSURE THAT LATIN AMERICAN AND OTHER COUNTRIES ARE RECOGNIZED FOR THEIR LEADERSHIP AND INNOVATION IN CLIMATE ACTION. 316930 250000 GENERAL PROGRAM 2820766 2678183 11256267 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 14 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X RAFAEL BLANCO 4107074926 1300 I STREET NW PMB-500104 400E WASHINGTON DC 20005 X SEAN MCKAUGHAN BOARD MEMBER, CHAIR (JAN-JUN) 0.50 20.00 X X 0 305096 0 VALERIA SCORZA EXEC. DIR. THEN CHAIR EFF. JULY 10.00 30.00 X X 0 60308 0 HILDA VEGA BOARD MEMBER 0.50 0.00 X 4000 9000 0 KATHERINE MARSHALL BOARD MEMBER 0.50 0.00 X 5000 0 0 EDITH ASIBEY BOARD MEMBER 0.50 0.00 X 5000 0 0 MELAT TESFAYE TREASURER 0.50 0.00 X X 4000 0 0 JESSIE PETRINI EXECUTIVE DIRECTOR EFF. JULY 40.00 0.00 X 122751 0 4846 CHRISTIAN SAGEL SECRETARY 0.50 40.00 X 0 64321 0 140751 438725 4846 1 0 1 0 0 60113052 60113052 589531 589531 MISCELLANEOUS 900099 750 750 750 60703333 0 0 590281 463308 463308 52933 52933 10452693 10452693 145597 93147 52450 163223 26350 72410 64463 7335 1108 3644 2583 51927 19809 21106 11012 23303 10605 6769 5929 4074 4074 38471 38471 140605 70357 6300 63948 51182 32585 18597 21000 21000 6848 6848 20442 9083 1147 10212 16274 4125 7245 4904 1084 1084 14947 14947 MEMBERSHIPS 20164 20164 BOARD HONORARIA 18000 18000 BUSINESS FILINGS 1191 1191 11714601 11256267 295283 163051 375988 385247 7575349 30977884 870000 8330000 26040 24152 1583 1888 20068233 0 37795 8822920 59801047 40514 29909 2000000 40514 2029909 X 790202 788502 7992204 56982636 8782406 57771138 8822920 59801047 48988732 0 X 0 1 X 1 0 X 8494450 6069014 3883224 10713850 60113052 89273590 8494450 6069014 3883224 10713850 60113052 89273590 17416858 71856732 2301 1822 23711 183733 589531 801098 450 758 750 1958 90076646 0.79770 0.32340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26040 24152 1888 1888 X 60733487 30154 30154 60703333 0 60703333 11744755 30154 30154 11714601 0 11714601 PART X, LINE 2: THE ORGANIZATION RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED BY THE ORGANIZATION AS OF DECEMBER 31, 2024 AND 2023. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTION WHERE THE ORGANIZATION FILES TAX RETURNS. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 2337643 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 320800 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 202434 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1591134 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 5695932 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 50000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 254750 0 0 0 0 0 0 10452693 0 10452693 CENTRAL AMERICA AND THE CARIBBEAN CLIMATE 144800 0 CENTRAL AMERICA AND THE CARIBBEAN DEMOCRACIES 514973 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 7000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 45000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 21000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 15000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 10000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 22500 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 204000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 59900 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 18100 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 12000 0 CENTRAL AMERICA AND THE CARIBBEAN LABOR INNOVATION 95059 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 30000 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 639436 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 30000 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 21941 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 30000 0 CENTRAL AMERICA AND THE CARIBBEAN WATER 130650 0 CENTRAL AMERICA AND THE CARIBBEAN GENERAL OPERATING SUPPORT 250000 0 EAST ASIA AND THE PACIFIC BIOMES 72000 0 EAST ASIA AND THE PACIFIC CLIMATE 20000 0 EAST ASIA AND THE PACIFIC LABOR INNOVATION 58800 0 EAST ASIA AND THE PACIFIC LABOR INNOVATION 60000 0 EAST ASIA AND THE PACIFIC LABOR INNOVATION 50000 0 EAST ASIA AND THE PACIFIC LABOR INNOVATION 60000 0 EUROPE LABOR INNOVATION 30000 0 EUROPE LABOR INNOVATION 100000 0 EUROPE LABOR INNOVATION 52000 0 NORTH AMERICA DEMOCRACIES 20000 0 NORTH AMERICA DEMOCRACIES 14700 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 25000 0 NORTH AMERICA DEMOCRACIES 15000 0 NORTH AMERICA DEMOCRACIES 15000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 7000 0 NORTH AMERICA DEMOCRACIES 22000 0 NORTH AMERICA DEMOCRACIES 30000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 15000 0 NORTH AMERICA DEMOCRACIES 13000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA DEMOCRACIES 10000 0 NORTH AMERICA DEMOCRACIES 18000 0 NORTH AMERICA LABOR INNOVATION 15000 0 NORTH AMERICA LABOR INNOVATION 27124 0 NORTH AMERICA LABOR INNOVATION 20000 0 NORTH AMERICA LABOR INNOVATION 15700 0 NORTH AMERICA LABOR INNOVATION 28000 0 NORTH AMERICA LABOR INNOVATION 28000 0 NORTH AMERICA LABOR INNOVATION 38943 0 NORTH AMERICA LABOR INNOVATION 250000 0 NORTH AMERICA LABOR INNOVATION 12000 0 NORTH AMERICA RECYCLING 60000 0 NORTH AMERICA WATER 188834 0 NORTH AMERICA WATER 6400 0 NORTH AMERICA WATER 192858 0 NORTH AMERICA WATER 160004 0 SOUTH AMERICA BIOMES 82702 0 SOUTH AMERICA BIOMES 65450 0 SOUTH AMERICA BIOMES 4500000 0 SOUTH AMERICA BIOMES 18000 0 SOUTH AMERICA CLIMATE 8900 0 SOUTH AMERICA DEMOCRACIES 14673 0 SOUTH AMERICA LABOR INNOVATION 50400 0 SOUTH AMERICA LABOR INNOVATION 58800 0 SOUTH AMERICA LABOR INNOVATION 60000 0 SOUTH AMERICA LABOR INNOVATION 10800 0 SOUTH AMERICA LABOR INNOVATION 21000 0 SOUTH AMERICA RECYCLING 21500 0 SOUTH AMERICA RECYCLING 63587 0 SOUTH AMERICA RECYCLING 12000 0 SOUTH AMERICA RECYCLING 18000 0 SOUTH AMERICA RECYCLING 7000 0 SOUTH AMERICA RECYCLING 31300 0 SOUTH AMERICA RECYCLING 14000 0 SOUTH AMERICA RECYCLING 20000 0 SOUTH AMERICA RECYCLING 114625 0 SOUTH AMERICA RECYCLING 6000 0 SOUTH AMERICA RECYCLING 6000 0 SOUTH AMERICA RECYCLING 15529 0 SOUTH AMERICA RECYCLING 114996 0 SOUTH AMERICA RECYCLING 30000 0 SOUTH AMERICA RECYCLING 20000 0 SOUTH AMERICA RECYCLING 20000 0 SOUTH AMERICA RECYCLING 20000 0 SOUTH AMERICA RECYCLING 5250 0 SOUTH AMERICA RECYCLING 30000 0 SOUTH AMERICA RECYCLING 78000 0 SOUTH AMERICA RECYCLING 20000 0 SOUTH AMERICA RECYCLING 23000 0 SOUTH AMERICA RECYCLING 10385 0 SOUTH AMERICA RECYCLING 32135 0 SOUTH ASIA LABOR INNOVATION 50000 0 SUB-SAHARAN AFRICA LABOR INNOVATION 50000 0 SUB-SAHARAN AFRICA LABOR INNOVATION 12500 0 SUB-SAHARAN AFRICA LABOR INNOVATION 37500 0 SUB-SAHARAN AFRICA LABOR INNOVATION 50000 0 SUB-SAHARAN AFRICA LABOR INNOVATION 45000 0 SUB-SAHARAN AFRICA LABOR INNOVATION 32750 0 103 0 CLIMATE CENTRAL AMERICA AND THE CARIBBEAN 1 11284 WIRE DEMOCRACIES CENTRAL AMERICA AND THE CARIBBEAN 1 20000 WIRE RECYCLING EUROPE 1 15434 WIRE LABOR INNOVATION NORTH AMERICA 5 104520 WIRE DEMOCRACIES NORTH AMERICA 5 125051 WIRE CLIMATE SOUTH AMERICA 2 20000 WIRE DEMOCRACIES SOUTH AMERICA 2 17500 WIRE RECYCLING SOUTH AMERICA 3 20400 WIRE CLIMATE SUB-SAHARAN AFRICA 3 27000 WIRE 1 0 0 0 0 0 PART I, LINE 2: AVINA AMERICAS MONITORS THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES BY REQUESTING THAT WRITTEN REPORTS BE PRODUCED ON A QUARTERLY/YEARLY BASIS. EACH REPORT CONTAINS A NARRATIVE REPORT, INCLUDING A SPECIFIC LISTING OF ANY SUB-GRANTEES TO WHOM THE GRANTED FUNDS HAVE BEEN DISBURSED AND THE AMOUNTS DISBURSED TO EACH, ACHIEVEMENTS, A BALANCE OF DISBURSEMENTS, AND RISK ANALYSIS (IF NEEDED). THE GRANTEE MUST MAINTAIN A RECORD OF EXPENDITURES OF THE MONEY GRANTED AND REPORT THIS TO AVINA AMERICAS BASED ON THE FOLLOWING RULES: A) KEEP AN INDEPENDENT ACCOUNTING OF THE FUNDS RECEIVED UNDER THIS AGREEMENT; B) IDENTIFY THE PURPOSE AND THE MANNER IN WHICH THE FINANCING FUNDS HAVE BEEN SPENT; AND C) SUBSTANTIATE ITS EXPENDITURES OF ALL GRANT FUNDS. AVINA AMERICAS AND ANY SUB-GRANTEE AGREE TO USE THE AWARD FUNDS IN COMPLIANCE WITH ALL APPLICABLE ANTI-TERRORIST FINANCING AND ASSET CONTROL LAWS, REGULATIONS, AND EXECUTIVE ORDERS, AND IT AGREES TO TAKE ALL REASONABLE PRECAUTIONS TO ENSURE THAT IT AND ANY OTHER PERSON OR GROUP EXPECTED TO RECEIVE MONEY FROM THE GRANTEE WILL NEITHER MAKE ANY PAYMENT NOR PROVIDE ANY MATERIAL SUPPORT TO ANY PERSON ON ANY UNITED STATES GOVERNMENT LIST OF SUSPECTED TERRORISTS (SUCH AS THE LIST OF SPECIALLY DESIGNATED NATIONALS MAINTAINED BY THE U.S. TREASURY DEPARTMENT'S OFFICE OF FOREIGN ASSETS CONTROL) OR TO ANY ORGANIZATION HAVING ONE OR MORE DIRECTORS OR KEY PERSONNEL INCLUDED ON ANY SUCH LIST. AVINA AMERICAS AND ANY SUB-GRANTEE ALSO AGREE TO USE THE AWARD FUNDS IN COMPLIANCE WITH IRS REGULATIONS AND NOT TO USE ANY PORTION OF FUNDS TO: A) ATTEMPT TO INFLUENCE LEGISLATION OR INTERVENE IN ANY POLITICAL AFFAIRS OR CAMPAIGNS; B) INFLUENCE THE OUTCOME OF ANY SPECIFIC ELECTION FOR CANDIDATES FOR PUBLIC OFFICE, OR TO CARRY ON, DIRECTLY OR INDIRECTLY, A VOTER REGISTRATION DRIVE WITHIN THE MEANING OF IRC SECTION 4945(D)(2), AS INTERPRETED BY ITS ACCOMPANYING REGULATIONS; C) UNDERTAKE AN ACTIVITY FOR ANY PURPOSE OTHER THAN RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, EDUCATIONAL, OR OTHER PURPOSE SPECIFIED IN IRC SECTION 170(C)(2)(B); D) CONDUCT ANY ACTIVITY IN, OR TRAVEL TO OR FROM, THE UNITED STATES OF AMERICA, EXCEPT WITH WRITTEN APPROVAL; E) INDUCE OR ENCOURAGE VIOLATIONS OF LAW OR PUBLIC POLICY, TO CAUSE ANY PRIVATE INUREMENT OR IMPROPER PRIVATE BENEFIT TO OCCUR, OR TO TAKE ANY OTHER ACTION INCONSISTENT WITH IRC SECTION 501(C)(3); OR F) FUND TERRORISM. 1 DEVELOPMENTEXCOM INC 1701 RHODE ISLAND AVENUE NW THIRD FLOOR WASHINGTON DC 20036 043524272 OTHER 250000 0 LABOR INNOVATION CENTRO DE LOS DERECHOS DEL MIGRANTE INC 10 E NORTH AVE BALTIMORE MD 21202 202588279 501(C)(3) 67000 0 LABOR INNOVATION CIERTO PO BOX 8295 TACOMA WA 98419 472455116 501(C)(3) 52894 0 LABOR INNOVATION BUSINESS & HUMAN RIGHTS RESOURCE CENTRE 205 EAST 42 STREET 13 FLOOR NEW YORK NY 10017 200829209 501(C)(3) 44000 0 LABOR INNOVATION GLOBAL EXCHANGE 1446 MARKET STREET SAN FRANCISCO CA 94102 943066686 501(C)(3) 18000 0 DEMOCRACIES TRIPLE CROWN RESULTS LLC 2030 BRIGHTON DAM RD BROOKEVILLE MD 20833 844150984 OTHER 8883 0 LABOR INNOVATION 4 2 OPERATIONAL SUPPORT 2 31175 CONSULTANCY 15 21758 PART I, LINE 2: AVINA AMERICAS MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES BY REQUESTING THAT WRITTEN REPORTS BE PRODUCED ON A QUARTERLY/YEARLY BASIS. EACH REPORT CONTAINS A NARRATIVE REPORT, INCLUDING A SPECIFIC LISTING OF ANY SUB GRANTEES TO WHOM THE GRANTED FUNDS HAVE BEEN DISBURSED AND THE AMOUNTS DISBURSED TO EACH, ACHIEVEMENTS, A BALANCE OF DISBURSEMENTS, AND RISK ANALYSIS (IF NEEDED). THE GRANTEE MUST MAINTAIN A RECORD OF EXPENDITURES OF THE MONEY GRANTED AND REPORT THIS TO AVINA AMERICAS BASED ON THE FOLLOWING RULES: A) KEEP AN INDEPENDENT ACCOUNTING OF THE FUNDS RECEIVED UNDER THIS AGREEMENT; B) IDENTIFY THE PURPOSE AND THE MANNER IN WHICH THE FINANCING FUNDS HAVE BEEN SPENT; AND C) SUBSTANTIATE ITS EXPENDITURES OF ALL GRANT FUNDS. AVINA AMERICAS AND ANY SUB-GRANTEE AGREE TO USE THE AWARD FUNDS IN COMPLIANCE WITH ALL APPLICABLE ANTI-TERRORIST FINANCING AND ASSET CONTROL LAWS, REGULATIONS, AND EXECUTIVE ORDERS, AND IT AGREES TO TAKE ALL REASONABLE PRECAUTIONS TO ENSURE THAT IT AND ANY OTHER PERSON OR GROUP EXPECTED TO RECEIVE MONEY FROM THE GRANTEE WILL NEITHER MAKE ANY PAYMENT NOR PROVIDE ANY MATERIAL SUPPORT TO ANY PERSON ON ANY UNITED STATES GOVERNMENT LIST OF SUSPECTED TERRORISTS (SUCH AS THE LIST OF SPECIALLY DESIGNATED NATIONALS MAINTAINED BY THE U.S. TREASURY DEPARTMENT'S OFFICE OF FOREIGN ASSETS CONTROL) OR TO ANY ORGANIZATION HAVING ONE OR MORE DIRECTORS OR KEY PERSONNEL INCLUDED ON ANY SUCH LIST. AVINA AMERICAS AND ANY SUB-GRANTEE ALSO AGREE TO USE THE AWARD FUNDS IN COMPLIANCE WITH IRS REGULATIONS AND NOT TO USE ANY PORTION OF FUNDS TO: A) ATTEMPT TO INFLUENCE LEGISLATION OR INTERVENE IN ANY POLITICAL AFFAIRS OR CAMPAIGNS; B) INFLUENCE THE OUTCOME OF ANY SPECIFIC ELECTION FOR CANDIDATES FOR PUBLIC OFFICE, OR TO CARRY ON, DIRECTLY OR INDIRECTLY, A VOTER REGISTRATION DRIVE WITHIN THE MEANING OF IRC SECTION 4945(D)(2), AS INTERPRETED BY ITS ACCOMPANYING REGULATIONS; C) UNDERTAKE AN ACTIVITY FOR ANY PURPOSE OTHER THAN RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, EDUCATIONAL, OR OTHER PURPOSE SPECIFIED IN IRC SECTION 170(C)(2)(B); D) CONDUCT ANY ACTIVITY IN, OR TRAVEL TO OR FROM, THE UNITED STATES OF AMERICA, EXCEPT WITH WRITTEN APPROVAL; E) INDUCE OR ENCOURAGE VIOLATIONS OF LAW OR PUBLIC POLICY, TO CAUSE ANY PRIVATE INUREMENT OR IMPROPER PRIVATE BENEFIT TO OCCUR, OR TO TAKE ANY OTHER ACTION INCONSISTENT WITH IRC SECTION 501(C)(3); OR F) FUND TERRORISM. X X 0 0 0 0 0 0 0 0 0 SEAN MCKAUGHAN BOARD MEMBER, CHAIR (JAN-JUN) 0 305096 0 0 0 0 0 0 0 0 0 305096 0 0 FORM 990, PART VI, SECTION A, LINE 2 MRS. HILDA VEGA, MR. SEAN MCKAUGHAN, AND MRS. VALERIA SCORZA HAVE A BUSINESS RELATIONSHIP, AS DESCRIBED BELOW: CONTROL OVER AVINA AMERICAS' OPERATIONS IS VESTED IN A BOARD OF FIVE VOTING DIRECTORS. THE SECRETARY AND THE EXECUTIVE DIRECTOR ARE THE SIXTH AND SEVENTH NON-VOTING MEMBERS. AVINA AMERICAS' ABILITY TO ATTRACT THIS LEVEL OF TALENT IS DUE, IN LARGE PART, TO ITS CLOSE RELATIONSHIP WITH FUNDACION AVINA. THREE OF AVINA AMERICAS' FIVE VOTING DIRECTORS HAVE SOME CONNECTION TO FUNDACION AVINA. MR. SEAN MCKAUGHAN AND MRS. HILDA VEGA SERVE ON THE BOARD OF FUNDACION AVINA, AND MRS. VALERIA SCORZA IS THE CEO OF FUNDACION AVINA. MR. SAGEL, ALTHOUGH A NON-VOTING MEMBER AS BOARD SECRETARY, IS AN EMPLOYEE OF FUNDACION AVINA. IN ADDITION, UNDER AVINA AMERICAS' CONFLICT OF INTEREST POLICY, ANY DIRECT TRANSACTION BETWEEN IT AND FUNDACION AVINA HAS TO BE APPROVED BY ALL OF THE THREE INDEPENDENT DIRECTORS WHO DO NOT HOLD ANY POSITIONS AT FUNDACION AVINA. FORM 990, PART VI, SECTION B, LINE 11B THE OUTSIDE ACCOUNTANTS PREPARED THE FORM 990 AND FORWARDED IT TO AVINA FOR REVIEW. ONCE THE COMMENTS AND REVIEWS WERE UPDATED, AVINA AMERICAS EMAILED THE COMPLETED FORM 990 TO THE ENTIRE BOARD ALONG WITH A REQUEST FOR THEIR COMMENTS TO BE COMPLETED WITHIN A 10-DAY PERIOD. AFTER ANY COMMENTS FROM THE BOARD WERE RESOLVED, THE FORM 990 WAS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO THE ORGANIZATION'S POLICY, THE RESPONSIBILITY FOR DISCLOSURE RESTS WITH BOARD MEMBERS. THE BOARD OF DIRECTORS HOLDS AT LEAST ONE ANNUAL MEETING, SUBJECT TO NOTICE REQUIREMENT, THUS ALLOWING FOR A LEVEL REFLECTION ON THIS TOPIC ONCE PER YEAR. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT INFORMS THE PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS IS WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS, IN FACT, FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A SALARY STUDIES WERE CONDUCTED TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THREE REFERENCES WERE USED FOR THIS PURPOSE. THE BOARD MADE RECOMMENDATIONS TO APPOINT THE CURRENT EXECUTIVE DIRECTOR AND A BOARD RESOLUTION WAS ADOPTED AND DOCUMENTED IN BOARD MINUTES TO THIS EFFECT. THIS REVIEW PROCESS WAS LAST COMPLETED IN FEBRUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 AVINA AMERICAS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: OFFICERS AND BOARD MEMBERS OF FUNDACION AVINA, A RELATED ENTITY OF AVINA, RECEIVED COMPENSATION FOR WORK PERFORMED FOR FUNDACION AVINA AND NOT FOR THEIR SERVICE AS BOARD MEMBERS. FUNDACION AVINA - PANAMA LOCAL 131B- CALLE EVELIO LARA PANAMA CITY PM TO CONTRIBUTE TO SUSTAINABLE DEVELOPMENT IN LATIN AMERICA PM 501(C)(3) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FUNDACION AVINA - PANAMA B 1883859 GRANT AGREEMENTS