2024-08-08T15:10:46-05:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 263525897 AVINA AMERICAS INC AVIN 4107074926 1300 I STREET NW PMB-500104 400E WASHINGTON DC 20005 VALERIA SCORZA CHAIR 4107074926 2024-08-08 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2023 2024-08-08 14:25:15Z VALERIA SCORZA 1300 I STREET NW PMB-500104 400E WASHINGTON DC 20005 10898341 0 X WWW.AVINA.NET X 2008 DE SEE PART III, LINE 1. 5 3 3 3 0 0 3883224 10713850 0 0 23711 183733 0 758 3906935 10898341 4856328 6069966 0 0 365181 383841 0 0 83105 486943 377762 5708452 6831569 -1801517 4066772 4746294 8822920 30660 40514 4715634 8782406 X TO PROMOTE THE COMMON GOOD FOR PRESENT AND FUTURE GENERATIONS IN THE AMERICAS THROUGH REGIONAL AND CROSS-BORDER COLLABORATION. 0 0 2126126 2077507 RECYCLING: THERE ARE MILLIONS OF LATIN AMERICANS WHO MAKE THEIR LIVING BY RECYCLING. DESPITE THEIR HISTORY OF ENVIRONMENTAL AND PRODUCTIVE CONTRIBUTIONS TO SOCIETY, THEY CONTINUE TO LIVE IN SOCIAL EXCLUSION AND WORK INFORMALLY, SUFFERING ECONOMIC EXPLOITATION. TO ACHIEVE A VISION FOR INCLUSIVE 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. 1499511 1424721 INNOVATION FOR DEMOCRACY: AVINA AMERICAS JOINED FORCES WITH OPEN SOCIETY FOUNDATIONS, LUMINATE, FORD FOUNDATION, HEWLETT FOUNDATION AND FUNDACION AVINA, TO INCREASE CITIZEN PARTICIPATION, CO-CONSTRUCTION PRACTICES, AND PUBLIC-COMMUNITY PARTNERSHIPS THROUGH THE USE OF CIVIC TECHNOLOGIES AND OPEN DATA IN ORDER TO ACCELERATE SOCIAL CHANGE IN LATIN AMERICA AND TO ACHIEVE THE SUSTAINABLE DEVELOPMENT GOALS. FURTHERMORE, AVINA IS SUPPORTING THE REGIONAL INITIATIVE (INDELA) TO STRENGTHEN DIGITAL RIGHTS AND PULSANTE, WHICH SUPPORTS THE EMPOWERMENT OF THE CITIZENS. 1309465 1207068 MIGRATION: AVINA AMERICAS JOINED FORCES WITH OPEN SOCIETY FOUNDATIONS, 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. 776035 751489 FUTURE OF WORK: AVINA AMERICAS SEEKS TO ARTICULATE EFFORTS, SOCIAL CAPITAL, AND RESOURCES (FROM PHILANTHROPY, COOPERATION, THE PRIVATE SECTOR, CIVIL SOCIETY, ORGANIZATIONS THAT REPRESENT WORKERS, AND OTHER ACTORS), TO IMPACT FROM THE GLOBAL SOUTH IN THE CREATION OF NEW GLOBAL AND LOCAL AGREEMENTS THAT TAKE INTO ACCOUNT THE PERSPECTIVE AND INTERESTS OF WORKERS, COMPANIES, GOVERNMENTS AND OTHER STAKEHOLDERS, IN THE CONSTRUCTION OF RULES OF THE GAME FOR PRODUCTIVE AND LABOR SYSTEMS, WHICH ALLOW CONSECRATE A DIGNIFIED LIFE AND CARE FOR THE PLANET IN THE CREATION OF GOODS AND THE PROVISION OF SERVICES. 162332 135148 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 GOVERNMENTS HAVE JOINED THE CAUSE, ALONG WITH HUNDREDS OF LOCAL ALLIES AND THOUSANDS OF COMMUNITY ORGANIZATIONS IN THE REGION, INCLUDING THE CONFEDERATION OF LATIN AMERICAN COMMUNITY WATER AND SANITATION ORGANIZATIONS. AVINA ALSO AIMS TO STRENGTHEN DEMOCRACY AS A MEANS OF UNDERPINNING SUSTAINABLE DEVELOPMENT IN LATIN AMERICA; FOR THIS REASON, AVINA MAKES AN EFFORT TO INFORM DECISION MAKERS ABOUT THE RELEVANT ROLE THAT COMMUNITY WATER MANAGEMENT PLAYS IN DEVELOPMENT. 385520 385500 CLIMATE ACTION: THERE ARE SUBSTANTIAL INCONSISTENCIES IN THE WAY HUMANITY TACKLES THE CLIMATE CRISIS. ONE OF THE MOST SIGNIFICANT IS THAT THE FUNDS DESIGNED TO COMBAT THE CRISIS REPRODUCE TRADITIONAL FINANCE FLOWS AND RARELY REACH THE PLACES AND PEOPLE MOST IMPACTED BY CLIMATE CHANGE: LOCAL COMMUNITIES IN THE GLOBAL SOUTH. LOCAL SOLUTIONS LED BY COMMUNITIES IN THE GLOBAL SOUTH NEED TO GAIN TRACTION IF WE ARE SERIOUS ABOUT A JUST TRANSITION. AVINA BUILDS SHARED AGENDAS, CONDUCTING ADVOCACY WORK, AND PROMOTING INNOVATIVE APPROACHES TO BENEFIT THOSE POPULATIONS WHO ARE MOST VULNERABLE TO THE EFFECTS OF CLIMATE CHANGE, WHICH INCLUDES BUILDING CONDITIONS FOR FAST, EFFECTIVE LOCAL GRANT-MAKING THAT LEVERAGES SCALE ON CLIMATE ISSUES. 142002 88533 BIOMES: AVINA SEEKS TO IMPROVE THE QUALITY OF LIFE OF THE MOST VULNERABLE POPULATIONS IN THE LARGE BIOMES OF SOUTH AMERICA (CHACO, PANTANAL, AMAZONIA) BY SUPPORTING THEM TO EXERCISE THEIR RIGHT TO SATISFY BASIC NEEDS, ENSURING THEIR INCLUSION IN RESILIENT PRODUCTIVE CHAINS AND DEFINING PARTICIPATORY GOVERNANCE SCHEMES THAT HAVE IMPACT WITHIN AND BETWEEN BIOMES. AVINA CONSIDERS THE BIOMES TO BE A PUBLIC GOOD AND SEEKS TO GUARANTEE THE SUSTAINABILITY OF THE ECOSYSTEM AND THE QUALITY OF LIFE OF RESIDENTS. 84640 OTHER 1550529 1360670 6485631 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 13 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 CHAIR 0.50 20.00 X X 0 211779 0 MELAT TESFAYE TREASURER 0.50 0.00 X X 6000 0 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 HILDA VEGA BOARD MEMBER 0.50 0.50 X 2000 8000 0 JESSIE PETRINI GRANTS & OPERATIONS MANAGER 40.00 0.00 X 118457 0 4146 VALERIA SCORZA EXECUTIVE DIRECTOR 20.00 20.00 X 0 116515 0 CHRISTIAN SAGEL SECRETARY 0.50 40.00 X 0 53506 0 136457 389800 4146 1 0 1 0 0 10713850 10713850 183733 183733 MISCELLANEOUS 900099 758 758 758 10898341 0 0 184491 316965 316965 86142 86142 5666859 5666859 140604 89149 51455 171381 53066 64432 53883 6018 1581 2658 1779 44075 19930 16430 7715 21763 9841 8113 3809 3050 3050 33130 33130 214305 207758 6547 20935 16013 4922 21000 21000 6191 6191 18645 2981 6748 8916 14644 2341 5300 7003 4101 4101 15028 15028 MEMBERSHIPS 13005 13005 COMMUNICATIONS 11941 11941 BUSINESS FILINGS 1787 1787 6831569 6485631 262833 83105 114639 375988 4626970 7575349 870000 24651 23068 4685 1583 4746294 8822920 30660 40514 30660 40514 X 536613 790202 4179021 7992204 4715634 8782406 4746294 8822920 4066772 0 X 0 1 X 1 0 X 2195324 8494450 6069014 3883224 10713850 31355862 2195324 8494450 6069014 3883224 10713850 31355862 21142736 10213126 7373 2301 1822 23711 183733 218940 450 758 1208 31576010 0.32340 0.29060 X AVINA AMERICAS QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1)(A)(VI) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES" TEST SET FORTH IN TREAS. REG. 1.170A-9(F)(3). AVINA AMERICAS NORMALLY RECEIVES AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC AND IT CARRIES ON A CONTINUOUS AND BONA FIDE PROGRAM OF SOLICITATION OF PUBLIC SUPPORT. MOREOVER, AVINA AMERICAS MEETS THE FOLLOWING FACTORS ENUMERATED IN THE TREASURY REGULATIONS AS BEING INDICATIVE OF PUBLIC SUPPORT:1. PERCENTAGE OF FINANCIAL SUPPORT. TREAS. REG. 1.170A-9(F)(3)(III)(A).DURING THE FIVE-YEAR PERIOD ENDING ON DECEMBER 31, 2023, THE PORTION OF AVINA AMERICAS' SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS 32.34% (SEE SCHEDULE A), SUBSTANTIALLY IN EXCESS OF THE 10% THRESHOLD. 2. SOURCES OF SUPPORT. TREAS. REG. 1.170A-9(F)(3)(III)(B). AVINA AMERICAS RECEIVES CONTRIBUTIONS FROM A WIDE RANGE OF DONORS. DURING THE PAST FIVE TAX YEARS, AVINA AMERICAS HAS RECEIVED GENEROUS SUPPORT FROM ORGANIZATIONS INCLUDING: - OMIDYAR NETWORK- OPEN SOCIETY FOUNDATIONS- THE COCA-COLA FOUNDATION- FORD FOUNDATION- XYLEM WATERMARK- PORTICUS LATIN AMERICA- PEPSICO, INC.- W.K. KELLOGG FOUNDATION- CAF AMERICA- LUMINATE GROUP- DOW COMPANY FOUNDATION- HUMANITY UNITED- TARGET FOUNDATION- TRUE COST INITIATIVE- WALLACE GLOBAL FUND- WALMART FOUNDATION- WELLSPRING PHILANTHROPIC FUND- CITI LATIN AMERICA-SKOLL FOUNDATIO-THE WILLIMA & FLORA HEWLETT FOUNDATION-NTEN-PANORAMA GLOBAL-MERCADO LIBRE-COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGANTHE ORGANIZATION ALSO COLLABORATES WIDELY WITH ACADEMIC, CIVIL SOCIETY, GOVERNMENT AND DEVELOPMENT ORGANIZATIONS IN THE US FOCUSED ON SUSTAINABLE DEVELOPMENT IN THE AMERICAS, INCLUDING THE INTER-AMERICAN DIALOGUE, INTER-AMERICAN DEVELOPMENT BANK, INTER-AMERICAN FOUNDATION, AND AMERICAS SOCIETY, AMONG OTHERS.FUNDRAISING IS LED BY THE EXECUTIVE DIRECTOR AND GENERALLY TAKES THE FORM OF WRITTEN GRANT REQUESTS FOLLOWING PERSONAL CONTACTS WITH POTENTIAL FUNDERS.(C) REPRESENTATIVE GOVERNING BODY. TREAS. REG. 1.170A-9(F)(3)(III)(C).AVINA AMERICAS' GOVERNING BODY REPRESENTS BROAD PUBLIC INTERESTS, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. THE BOARD OF DIRECTORS INCLUDES REPRESENTATIVES FROM SEVERAL DIFFERENT ORGANIZATIONS AND INCLUDES:SEAN MCKAUGHAN, CHAIR OF THE BOARDMR. MCKAUGHAN HAS BEEN WITH AVINA SINCE 1998, AND LED AVINA'S EXECUTIVE TEAM FOR TEN YEARS. HE BECAME CHIEF OPERATING OFFICER IN 2006 AND WAS TAPPED AS CHIEF EXECUTIVE OFFICER AND BOARD MEMBER IN 2007. DURING HIS TIME AT AVINA, MR. MCKAUGHAN HAS BEEN A CHAMPION AND GLOBAL ADVOCATE FOR INCLUSIVE BUSINESS, EFFORTS TO COMBAT DEFORESTATION, SOCIAL INNOVATION NETWORKS, AND THE PROMOTION OF SUSTAINABILITY IN LATIN AMERICA AND THROUGHOUT THE WORLD. HE WAS ONE OF THE MAIN ARCHITECTS OF THE STRATEGY AND IMPLEMENTATION OF AVINA PROGRAMS IN BRAZIL.MR. MCKAUGHAN HOLDS MASTER'S DEGREES IN URBAN PLANNING AND IN LATIN AMERICAN STUDIES FROM THE UNIVERSITY OF TEXAS AT AUSTIN. BEFORE BEGINNING HIS WORK WITH AVINA, HE COLLABORATED WITH INSTITUTIONS SUCH AS BRAZIL'S INSTITUTE OF APPLIED ECONOMIC RESEARCH (IPEA), THE LYNDON B. JOHNSON SCHOOL OF PUBLIC AFFAIRS, THE HOUSTON ADVANCED RESEARCH CENTER (HARC), MEXICO'S MONTERREY INSTITUTE OF TECHNOLOGY AND HIGHER EDUCATION, THE TEXAS WORKFORCE COMMISSION, AND THE CENTER FOR THE STUDY OF WESTERN HEMISPHERIC TRADE.KATHERINE MARSHALL, BOARD MEMBERKATHERINE MARSHALL HAS WORKED FOR OVER FOUR DECADES ON INTERNATIONAL DEVELOPMENT, FOCUSING ON THE WORLD'S POOREST COUNTRIES. A SENIOR FELLOW AT GEORGETOWN UNIVERSITY'S BERKLEY CENTER FOR RELIGION, PEACE AND WORLD AFFAIRS AND PROFESSOR OF THE PRACTICE OF DEVELOPMENT, RELIGION, AND CONFLICT IN THE SCHOOL OF FOREIGN SERVICE, SHE IS THE EXECUTIVE DIRECTOR OF THE WORLD FAITHS DEVELOPMENT DIALOGUE (WFDD), A NON-GOVERNMENTAL ORGANIZATION BORN IN THE WORLD BANK. WFDD'S MISSION (AND CENTER OF MARSHALL'S CURRENT WORK) IS TO BRIDGE GULFS SEPARATING THE WORLDS OF DEVELOPMENT AND RELIGION. DURING HER CAREER AT THE WORLD BANK SHE HELD LEADERSHIP ASSIGNMENTS FOR AFRICA, LATIN AMERICA, AND EAST ASIA AND WAS COUNSELOR TO THE BANK'S PRESIDENT ON ETHICS, VALUES, AND FAITH IN DEVELOPMENT. BOARD POSITIONS INCLUDE AVINA AMERICAS, THE OPUS PRIZE FOUNDATION, THE INTERNATIONAL SHINTO FOUNDATION, AND THE INTERNATIONAL ANTI-CORRUPTION CONFERENCE ADVISORY BOARD; SHE SERVED AS A TRUSTEE OF PRINCETON UNIVERSITY AND OF THE WASHINGTON NATIONAL CATHEDRAL FOUNDATION. A MEMBER OF THE COUNCIL ON FOREIGN RELATIONS SHE IS VISITING PROFESSOR AT THE UNIVERSITY OF CAMBODIA. SHE IS THE AUTHOR OF SEVERAL BOOKS AND MANY ARTICLES, MOST RECENTLY GLOBAL INSTITUTIONS OF RELIGION: ANCIENT MOVERS, MODERN SHAKERS, PUBLISHED BY ROUTLEDGE IN 2013 AND (COEDITED WITH SUSAN HAYWARD) WOMEN, RELIGION, AND PEACEBUILDING: ILLUMINATING THE UNSEEN. CHRISTIAN SAGEL, SECRETARYMR. SAGEL HAS BEEN WITH AVINA SINCE 2014. HE IS RESPONSIBLE FOR THE LEGAL AREA, WITH HEADQUARTERS IN PANAMA, AND COLLABORATES WITH THE CFO OF THE ORGANIZATION IN POTENTIAL CRISIS MANAGEMENT AND ELABORATION OF POLICIES. HIS EXPERTISE INCLUDES CORPORATE LAW, CONFLICTS CONCILIATION, AND LAW ECONOMICS MANAGEMENT.MR. SAGEL HOLDS A MASTER'S DEGREE IN LAW ECONOMICS FROM THE UNIVERSITY OF BUENOS AIRES IN ARGENTINA. HE ALSO HOLDS A DEGREE IN LAW AND POLITICAL SCIENCES FROM THE CATHOLIC UNIVERSITY SANTA MAR A LA ANTIGUA IN PANAMA. MR. SAGEL HAS PARTICIPATED AS A VOLUNTEER IN SEVERAL SOCIAL SERVICE ACTIVITIES IN RURAL AREAS OF PANAMA.MELAT TESFAYE, BOARD MEMBERMELAT TESFAYE HAS EXTENSIVE EXPERIENCE IN FINANCIAL PLANNING AND STRATEGY WITHIN THE NOT-FOR-PROFIT AND BANKING SECTORS. SHE CURRENTLY SERVES AS THE DIRECTOR OF FINANCIAL PLANNING & ANALYSIS FOR THE AMERICAN RED CROSS, FOCUSING ON MULTIYEAR STRATEGIC PLANNING TO IMPROVE THE ORGANIZATION'S LONG TERM FINANCIAL PERFORMANCE AND CASH MANAGEMENT. EARLIER IN HER CAREER MELAT WORKED WITH SOFITEL CAPITAL IN AFRICA AND THE MIDDLE EAST. SHE HOLDS A BACHELOR OF SCIENCE DEGREE IN ECONOMICS FROM FLORIDA INTERNATIONAL UNIVERSITY. ORIGINALLY FROM ETHIOPIA, MELAT NOW LIVES IN COLORADO WITH HER PARTNER AND THEIR DAUGHTER.EDITH ASIBEY, BOARD MEMBEREDITH IS AN ADVOCACY AND COMMUNICATION STRATEGIST, BEHAVIOR DESIGNER, AND TINY HABITS COACH. MULTICULTURAL SINCE BIRTH, EDITH HAS LIVED AND WORKED IN SEVERAL COUNTRIES AND IS FLUENT IN FOUR LANGUAGES. EDITH LEADS ASIBEY CONSULTING, A FIRM THAT PARTNERS WITH ORGANIZATIONS TO IMPROVE HOW THEY TAKE AUDIENCES FROM INTENTION TO ACTION. DURING HER TIME AS A HUMANITARIAN WORKER WITH UNICEF, EDITH WAS STATIONED IN BRAZIL. SHE AND HER TEAM DESIGNED CUTTING-EDGE DIGITAL STRATEGIES THAT SUCCESSFULLY MOBILIZED MILLIONS OF PEOPLE IN OVER 150 COUNTRIES IN SUPPORT OF CHILDREN'S RIGHTS. EDITH ALSO BROUGHT STRATEGIC THINKING TO HER ROLE AS CHIEF COMMUNICATIONS OFFICER AT THE ATLANTIC PHILANTHROPIES IN NEW YORK, THE LARGEST LIMITED-LIFE FOUNDATION IN THE WORLD, BEFORE COMPLETING ITS GRANT MAKING IN 2016 AND CLOSING ITS DOORS IN 2020. EDITH IS A TRUSTEE OF THE POPULATION COUNCIL AND SERVES ON ITS DEVELOPMENT AND ENGAGEMENT COMMITTEE. CONTINUATION OF "FACTS AND CIRCUMSTANCES" HILDA VEGA, BOARD MEMBER PHILANTHROPIC ADVISOR WITH 20 YEARS OF EXPERIENCE WORKING WITH CIVIL SOCIETY AND PHILANTHROPIC ORGANIZATIONS IN THE US AND GLOBALLY TO ADVANCE THEIR ORGANIZATIONAL GOALS. SPECIALTIES: GRANT-MAKING STRATEGY DEVELOPMENT, IMPLEMENTATION AND EVALUATION. SUSTAINABLE DEVELOPMENT, PARTICULARLY IN LATIN AMERICA. RESOURCE DEVELOPMENT (INDIVIDUALS AND FOUNDATIONS). ISSUE AREA EXPERTISE (FOR U.S. AND LATIN AMERICA) IN HUMAN RIGHTS, WOMEN'S RIGHTS, SOCIAL ENTREPRENEURSHIP, DRUG POLICY REFORM, ENVIRONMENTAL SUSTAINABILITY AND ECONOMIC AND SOCIAL DEVELOPMENT. BROWN UNIVERSITY. BOARD ACLU OF ILLINOIS. BASED IN CHICAGO. (D) PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. TREAS. REG. 1.170A-9(F)(3)(III)(D). FINALLY, AVINA AMERICAS' CHARITABLE MISSION AND PROGRAMS ARE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. ITS CHARITABLE MISSION IS FOCUSED ON CONTRIBUTING TO THE SUSTAINABLE DEVELOPMENT OF LATIN AMERICA. AVINA AMERICAS HAS AN ACTIVE GRANTMAKING PROGRAM THROUGH WHICH IT SUPPORTS AND PARTNERS WITH CHARITABLE ORGANIZATIONS BOTH IN AND OUTSIDE THE UNITED STATES. SINCE 2008, AVINA AMERICAS HAS DONATED OVER $65 MILLION IN GRANTS TO SUPPORT THE WORK OF OVER 100 ALLIES BASED IN 17 COUNTRIES THROUGHOUT THE HEMISPHERE AND BEYOND. THESE ALLIES ARE FOCUSED ON THE FOLLOWING ISSUES OF PUBLIC INTEREST ACROSS THE AMERICAS: MIGRATION: EVEN THOUGH MIGRATION HAS MADE CONTRIBUTIONS TO DEVELOPMENT IN LATIN AMERICA, THE FOCUS ON SECURITY BY RECEIVING COUNTRIES AND THE LACK OF ECONOMIC OPPORTUNITIES IN COUNTRIES OF ORIGIN HAVE CREATED ONE OF THE WORST HUMANITARIAN CRISES ON THE CONTINENT, PARTICULARLY FOR MIGRANTS IN MEXICO AND CENTRAL AMERICA. AVINA IS WORKING TO CREATE COLLABORATIVE LINKAGES BETWEEN DIFFERENT SECTORS OF SOCIETY AT BOTH THE LOCAL AND GLOBAL LEVELS AND TO CHANNEL EFFORTS TOWARD A REGULATORY, INSTITUTIONAL, AND ETHICAL FRAMEWORK FOR HUMAN MOBILITY THAT IS DIGNIFIED, FORMAL, DEMOCRATIC, SUPPORTIVE, AND SUSTAINABLE. INNOVATION FOR DEMOCRACY: AVINA AMERICAS JOINED FORCES WITH OPEN SOCIETY FOUNDATIONS, LUMINATE, FORD FOUNDATION AND FUNDACION AVINA, TO INCREASE CITIZEN PARTICIPATION, CO-CONSTRUCTION PRACTICES, AND PUBLIC-COMMUNITY PARTNERSHIPS THROUGH THE USE OF CIVIC TECHNOLOGIES AND OPEN DATA IN ORDER TO ACCELERATE SOCIAL CHANGE IN LATIN AMERICA AND TO ACHIEVE THE SUSTAINABLE DEVELOPMENT GOALS. FURTHERMORE, AVINA IS SUPPORTING THE REGIONAL INITIATIVE (INDELA) TO STRENGTHEN DIGITAL RIGHTS AND PULSANTE, WHICH SUPPORTS THE EMPOWERMENT OF THE CITIZENS. RECYCLING: THERE ARE MILLIONS OF LATIN AMERICANS WHO MAKE THEIR LIVING BY RECYCLING. DESPITE THEIR HISTORY OF ENVIRONMENTAL AND PRODUCTIVE CONTRIBUTIONS TO SOCIETY, THEY CONTINUE TO LIVE IN SOCIAL EXCLUSION AND WORK INFORMALLY, SUFFERING ECONOMIC EXPLOITATION. TO ACHIEVE A VISION FOR INCLUSIVE 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. 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 GOVERNMENTS HAVE JOINED THE CAUSE, ALONG WITH HUNDREDS OF LOCAL ALLIES AND THOUSANDS OF COMMUNITY ORGANIZATIONS IN THE REGION, INCLUDING THE RECENTLY FORMED CONFEDERATION OF LATIN AMERICAN COMMUNITY WATER AND SANITATION ORGANIZATIONS. AVINA ALSO AIMS TO STRENGTHEN DEMOCRACY AS A MEANS OF UNDERPINNING SUSTAINABLE DEVELOPMENT IN LATIN AMERICA; FOR THIS REASON, AVINA MAKES AN EFFORT TO INFORM DECISION MAKERS ABOUT THE RELEVANT ROLE THAT COMMUNITY WATER MANAGEMENT PLAYS IN DEVELOPMENT. FUTURE OF WORK: THIS PROGRAM AREA SEEKS TO ARTICULATE EFFORTS, SOCIAL CAPITAL, AND RESOURCES (FROM PHILANTHROPY, COOPERATIONS, THE PRIVATE SECTOR, CIVIL SOCIETY, ORGANIZATIONS THAT REPRESENT WORKERS, AND OTHER ACTORS), TO IMPACT THE GLOBAL SOUTH IN THE CREATION OF NEW GLOBAL AND LOCAL AGREEMENTS THAT TAKE INTO ACCOUNT THE PERSPECTIVE AND INTERESTS OF WORKERS, COMPANIES, GOVERNMENTS AND OTHER STAKEHOLDERS, IN THE CONSTRUCTION OF RULES OF THE GAME FOR PRODUCTIVE AND LABOR SYSTEMS, WHICH ALLOW THEM TO CONSECRATE A DIGNIFIED LIFE AND CARE FOR THE PLANET IN THE CREATION OF GOODS AND THE PROVISION OF SERVICES. CLIMATE ACTION: AVINA JOINED FORCES WITH SKOLL FOUNDATION FOR THIS PROGRAM AREA, WHICH WORKS TO ENSURE THAT LATIN AMERICAN COUNTRIES ARE RECOGNIZED FOR THEIR LEADERSHIP AND INNOVATION IN CLIMATE ACTION AND, IN ALLIANCE WITH ALL SECTORS OF SOCIETY, FULFILL THEIR COMMITMENTS UNDER THE PARIS AGREEMENT. TO FOSTER STRONG RELATIONSHIPS AND GREATER IMPACT, AVINA AMERICAS PERIODICALLY VISITS ALLIES IN THE FIELD AND WORKS WITH THEM TO SUPPORT THEIR EFFORTS AND OUTREACH IN THE U.S. CURRENT SUB-GRANTEES INCLUDE THE FOLLOWING PUBLIC CHARITIES IN THE UNITED STATES, IN ADDITION TO DOZENS OF PUBLIC CHARITY EQUIVALENTS WORKING ACROSS LATIN AMERICA: - VERITE - CIERTO - CENTER FOR ECONOMIC AND SOCIAL RIGHTS - CENTRO DE LOS DERECHOS DEL MIGRANTE, INC. - NEW VENTURE FUND THE TREASURY REGULATIONS PROVIDE THAT "THE MAINTENANCE OF A DEFINITIVE PROGRAM BY AN ORGANIZATION TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY, SUCH AS COMBATING COMMUNITY DETERIORATION IN AN ECONOMICALLY DEPRESSED AREA" IS A FACTOR THAT IS CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED." AVINA AMERICAS' SUPPORTED PROJECTS, WHICH HAVE BROAD SOCIAL IMPACT, FIT PRECISELY INTO THIS KIND OF COMMUNITY DEVELOPMENT, AND PROVIDE FURTHER EVIDENCE THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24651 23068 1583 1583 X 10956598 58257 58257 10898341 0 10898341 6889826 58257 58257 6831569 0 6831569 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, 2023 AND 2022. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 3075280 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 243502 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 777848 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 1360729 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 84000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION 125500 0 0 0 0 0 0 5666859 0 5666859 CENTRAL AMERICA AND THE CARIBBEAN BIOMES 46000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN CLIMATE ACTION 40000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN CLIMATE ACTION 70000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN FUTURE OF WORK 129958 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN FUTURE OF WORK 103373 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN FUTURE OF WORK 110000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN INNOVATION FOR DEMOCRACY 17500 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN INNOVATION FOR DEMOCRACY 393721 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN INNOVATION FOR DEMOCRACY 393721 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN INNOVATION FOR DEMOCRACY 50000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 5090 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 22000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 286118 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 42300 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 22500 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 9500 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 41852 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN MIGRATIONS 39100 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 31000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 20000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 750000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 110000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 46512 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 65000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 30000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 14124 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN RECYCLING 100000 WIRE 0 EUROPE FUTURE OF WORK 130000 WIRE 0 EUROPE MIGRATIONS 78000 WIRE 0 NORTH AMERICA ACCESS TO WATER 5081 WIRE 0 NORTH AMERICA ACCESS TO WATER 52137 WIRE 0 NORTH AMERICA ACCESS TO WATER 6414 WIRE 0 NORTH AMERICA ACCESS TO WATER 31017 WIRE 0 NORTH AMERICA ACCESS TO WATER 29335 WIRE 0 NORTH AMERICA INNOVATION FOR DEMOCRACY 11340 WIRE 0 NORTH AMERICA INNOVATION FOR DEMOCRACY 7500 WIRE 0 NORTH AMERICA INNOVATION FOR DEMOCRACY 65245 WIRE 0 NORTH AMERICA INNOVATION FOR DEMOCRACY 21584 WIRE 0 NORTH AMERICA INNOVATION FOR DEMOCRACY 45895 WIRE 0 NORTH AMERICA MIGRATIONS 36000 WIRE 0 NORTH AMERICA MIGRATIONS 30000 WIRE 0 NORTH AMERICA MIGRATIONS 78000 WIRE 0 NORTH AMERICA MIGRATIONS 42000 WIRE 0 NORTH AMERICA MIGRATIONS 15897 WIRE 0 NORTH AMERICA MIGRATIONS 15000 WIRE 0 NORTH AMERICA MIGRATIONS 15000 WIRE 0 NORTH AMERICA MIGRATIONS 6500 WIRE 0 NORTH AMERICA MIGRATIONS 42000 WIRE 0 NORTH AMERICA MIGRATIONS 7250 WIRE 0 NORTH AMERICA RECYCLING 71476 WIRE 0 NORTH AMERICA RECYCLING 17900 WIRE 0 SOUTH AMERICA BIOMES 42533 WIRE 0 SOUTH AMERICA CLIMATE ACTION 40000 WIRE 0 SOUTH AMERICA CLIMATE ACTION 20000 WIRE 0 SOUTH AMERICA FUTURE OF WORK 130000 WIRE 0 SOUTH AMERICA FUTURE OF WORK 10075 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 14400 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 27298 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 6000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 30000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 25000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 30000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 25500 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 15000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 60000 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 20974 WIRE 0 SOUTH AMERICA INNOVATION FOR DEMOCRACY 10500 WIRE 0 SOUTH AMERICA RECYCLING 21312 WIRE 0 SOUTH AMERICA RECYCLING 5900 WIRE 0 SOUTH AMERICA RECYCLING 125000 WIRE 0 SOUTH AMERICA RECYCLING 49500 WIRE 0 SOUTH AMERICA RECYCLING 50000 WIRE 0 SOUTH AMERICA RECYCLING 8000 WIRE 0 SOUTH AMERICA RECYCLING 10000 WIRE 0 SOUTH AMERICA RECYCLING 9000 WIRE 0 SOUTH AMERICA RECYCLING 100000 WIRE 0 SOUTH AMERICA RECYCLING 30000 WIRE 0 SOUTH AMERICA RECYCLING 25000 WIRE 0 SOUTH AMERICA RECYCLING 15000 WIRE 0 SOUTH AMERICA RECYCLING 50000 WIRE 0 SOUTH AMERICA RECYCLING 30000 WIRE 0 SOUTH AMERICA RECYCLING 15000 WIRE 0 SOUTH AMERICA RECYCLING 30000 WIRE 0 SOUTH AMERICA RECYCLING 33000 WIRE 0 SOUTH AMERICA RECYCLING 16650 WIRE 0 SOUTH AMERICA RECYCLING 20000 WIRE 0 SOUTH AMERICA RECYCLING 30000 WIRE 0 SOUTH AMERICA RECYCLING 33000 WIRE 0 SOUTH AMERICA RECYCLING 20000 WIRE 0 SOUTH AMERICA RECYCLING 25000 WIRE 0 SOUTH AMERICA RECYCLING 10000 WIRE 0 SOUTH AMERICA RECYCLING 30000 WIRE 0 EAST ASIA AND THE PACIFIC CLIMATE ACTION 40000 WIRE 0 EAST ASIA AND THE PACIFIC CLIMATE ACTION 40000 WIRE 0 SUB-SAHARAN AFRICA CLIMATE ACTION 40000 WIRE 0 SUB-SAHARAN AFRICA CLIMATE ACTION 40000 WIRE 0 SUB-SAHARAN AFRICA CLIMATE ACTION 40000 WIRE 0 97 0 INNOVATION FOR DEMOCRACY EUROPE 1 826 WIRE INNOVATION FOR DEMOCRACY NORTH AMERICA 13 73109 WIRE INNOVATION FOR DEMOCRACY SOUTH AMERICA 5 24917 WIRE FUTURE OF WORK CENTRAL AMERICA 4 5469 WIRE FUTURE OF WORK EUROPE 3 31676 WIRE FUTURE OF WORK NORTH AMERICA 1 745 WIRE FUTURE OF WORK SOUTH AMERICA 1 442 WIRE MIGRATIONS CENTRAL AMERICA 3 61755 WIRE MIGRATIONS NORTH AMERICA 4 32150 WIRE MIGRATIONS SOUTH AMERICA 2 1418 WIRE RECYCLING CENTRAL AMERICA 1 220 WIRE RECYCLING EUROPE 1 3000 WIRE RECYCLING NORTH AMERICA 1 300 WIRE RECYCLING SOUTH AMERICA 8 11600 WIRE ACCESS TO WATER NORTH AMERICA 3 8664 WIRE ACCESS TO WATER SOUTH AMERICA 1 1500 WIRE CLIMATE SOUTH AMERICA 3 6000 WIRE CLIMATE SUB-SAHARAN AFRICA 3 5500 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 VERITE 44 BELCHERTOWN RD AMHERST MA 01002 043304538 501(C)(3) 102000 0 MIGRATIONS CRISTOSAL FOUNDATION 370 SHELBURNE RD BURLINGTON VT 05406 030366224 501(C)(3) 20000 0 MIGRATIONS BUSINESS AND HUMAN RIGHTS RESOUCE CENTRE 205 EAST 42 STREET 13TH FLOOR NEW YORK NY 10017 200829209 501(C)(3) 66000 0 MIGRATIONS CENTRO DE LOS DERECHOS DEL MIGRANTE INC 10 E NORTH AVE BALTIMORE MD 21202 202588279 501(C)(3) 96000 0 MIGRATIONS PANORAMA GLOBAL 2101 4TH AVE SUITE 2100 SEATTLE WA 98121 814204119 501(C)(3) 25000 0 FUTURE OF WORK TRIPLE CROWN RESULTS LLC 2030 BRIGHTON DAM RD BROOKEVILLE MD 20833 844150984 OTHER 5500 0 FUTURE OF WORK 5 1 OPERATIONAL SUPPORT 13 86142 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 CHAIR 0 211779 0 0 0 0 0 0 0 0 0 211779 0 0 FORM 990, PART VI, SECTION A, LINE 2 MRS. HILDA VEGA AND MR. MCKAUGHAN 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. TWO 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. 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 2023. 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 2433945 GRANT AGREEMENTS