2025-11-17T14:33:42-07:00 2024-12-31 990 2024-01-01 042104172 ESCUELA AGRICOLA PANAMERICANA ESCU 2024612242 1701 PENNSYLVANIA AVE NW STE 300 WASHINGTON DC 200065813 HERBERT GAEKEL VICE PRESIDENT OF FINANCE 5042872086 2025-11-17 1 2024 2025-03-06 01:10:19Z Sergio Rodriguez Royo Km 30 Road Form Tgu to Danli Yeguare Valley San Antonio de Oriente FM HO 11101 76145342 0 X WWW.ZAMORANO.EDU X 1941 DE Transform lives and positively impact society through access to a comprehensive and innovative education system that provides solutions to agri-food systems in a socially, environmentally and financially sustainable environment. 15 15 849 0 0 0 5961119 4602175 33506879 32494010 27999208 23013695 2008571 5073923 69475777 65183803 7016209 6451220 0 0 18381332 19430065 0 0 465829 20051732 20590505 45449273 46471790 24026504 18712013 177384353 188517209 20508636 21166744 156875717 167350465 Transform lives and positively impact society through access to a comprehensive and innovative education system that provides solutions to agri-food systems in a socially, environmentally and financially sustainable environment 0 0 35620547 6384063 64223934 HIGHER EDUCATION: ACADEMIC PROGRAM: Students from 19 countries participate in our formal academic program which include undergraduate degrees in Food Science and Technology, Agribusiness Administration, Environment and Development, in addition to our traditional degree in Agronomy. A total of 1,210 students were enrolled at beginning of the year 2024. MASTER PROGRAM: In August 2018, the University started the Academic Master's Program in Sustainable. The program is based on processes of continuous improvement and educational quality, trends in higher education and market needs, societies and employers. The program will help generate scientific information that contributes to the development of alternatives for streamlined food security in Honduras and the region. In addition, the Program will provide alternatives to support the rational use of resources in agricultural production, food security and the mitigation of adverse impacts from environmental conditions. A total of 34 students were enrolled in 2024, comprising 16 in the Agribusiness Program and 18 in the Coffee Growing and Business Program, both in collaboration with EAFIT University of Colombia. 582645 67157 959869 A high school which provide a challenging and interactive bilingual education for children from all walks of life from diverse socio-economic and cultural backgrounds, a stimulating and challenging educational environment that fosters intellectual, social and emotional growth, while instilling an awareness of environmental responsibility and the understanding that learning is a life-long process that is both meaningful and enjoyable. 0 0 0 36203192 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 1 0 1 849 1 0 1 EC ES GT HO 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X Edgar Velasquez 5042872303 Po Box 93 Tegucigalpa FM HO 00093 Heidy Garcia Legal Advisor 48 0 X 341362 0 0 Sergio Rodriguez President 48 48 X 237714 0 0 Ana Margarita Maier Vice President and Academic Dean 48 0 X 159112 0 0 Hugo Zavala Secretary General 48 0 X 148457 0 0 Herbert Gaekel Vice President of Business and Finance 48 0 X 127842 0 0 Horacio Rodriguez Director of Institutional Development (LAC) 48 0 X 126778 0 0 Raul Espinal Full Professor 48 0 X 88737 0 0 Adela Acosta Associate Professor 48 0 X 82587 0 0 Alison Stone Co Chair 5 0 X X 0 0 0 Richard Voswinckel Treasurer & Co Chair 5.00 0 X X 0 0 0 Oscar Luzuriaga Secretary 5.00 0 X X 0 0 0 Ricardo Koyner Board Member 3 0 X 0 0 0 Erick Peterson Board Member 3 0 X 0 0 0 Frederick Falck Board member 3 0 X 0 0 0 Lori Leonard Board Member 3 0 X 0 0 0 Rafael Flor Board Member 3 0 X 0 0 0 Lucia Ruiz Board Member 3 0 X 0 0 0 Robert Watson Board Member 3 0 X 0 0 0 Daniel Sniff Board Member 3 0 X 0 0 0 David Hartwell Board Member 3 0 X 0 0 0 Ruy Merriam Board Member 2 0 X 0 0 0 James Nealon Board Member 3 0 X 0 0 0 Marvin Moncada Board Member 3 0 X 0 0 0 1312589 0 0 10 0 1 0 SEGURIDAD PRIVADA MEJIA TROCHEZ (SEPRIMET) COL LOS ALMENDROS ENTRE 1 Y 2 CALLE 1A AVENIDA TEGUCIGALPA FM HO 11101 SECURITY SERVICE 1007975 IBEROASISTENCIA COL SAN FELIPE BLVD MORAZAN LOCAL 10910 TORRE MORANZAN 1 TEGUCIGALPA FM HO 11109 Medical services 491445 INVERSIONES MONTE DE SION L JICARITO CALLE PRINCIPAL C13 SAN ANTONIO DE ORIENTE FM HO 11101 Laundry services 237781 MARCO ESPINAL BARRIO LA CANTERA ARRIBA PULPERIA VALLE DEL YEGUARE SAN ANTONIO DE ORIENTE FM HO 11101 Maintenance service 220395 ANGEL DAVID SUAZO AMADOR ALDEA VILLA VIEJA CONTIGUO VILLA SAN CARLOS KM 3 CARRETERA A DANLI TEGUCIGALPA FCO MORAZAN HO 11101 Transportation provider 168788 6 0 0 0 0 2505697 2096478 0 4602175 Student tuition 611310 26048408 26048408 0 0 Sale of products of educational activities 611310 5154828 5154828 0 0 Labs, outreach and other research activities 611310 1290774 1290774 0 0 0 0 0 0 32494010 23013695 0 0 23013695 0 0 0 0 0 0 0 0 0 0 0 0 0 16035462 10961539 5073923 5073923 0 0 0 65183803 37567933 0 23013695 0 0 0 0 6451220 6451220 613178 216155 397023 0 12737165 9252535 3352137 132493 96605 74945 21660 0 5032508 3347204 1666460 18844 950609 719096 231442 71 120423 0 120423 0 46920 0 46920 0 95878 95878 0 0 1443062 916113 392055 134894 294737 165456 128386 895 5383775 3921822 1443564 18389 195576 0 195576 0 2708421 1157219 1514464 36738 880217 698409 142657 39151 45503 45250 253 0 2845108 1607823 1237285 0 Maintenance 1403363 656643 745785 935 Sponsored Activities- Indirect cost 828888 828888 0 0 Students meals & laboratory supplies 2396582 2388358 8224 0 Operation & Maintenance allocation 0 2460171 -2460171 0 1902052 1200007 618626 83419 46471790 36203192 9802769 465829 6540998 9188717 3208386 3364743 4135437 4018339 1077442 934521 85000468 42983679 42650920 42016789 112859778 122054076 5922514 5934199 988878 1005825 177384353 188517209 15436854 18156236 2815664 1404214 2256118 1606294 20508636 21166744 X 106057813 111286047 50817904 56064418 156875717 167350465 177384353 188517209 X 18712013 -8310856 131756 0 120474 -178639 X 0 1 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107202747 51949 13797671 4825320 119884 95878 116011285 93785323 928509 17745098 5069854 119942 66387 107202747 116926862 59058 -18481782 4524871 122327 71617 93785323 109910100 91781 11311369 4182408 124104 79876 116926862 99682924 1608355 12915279 4082411 0 214047 109910100 0.85 0.09 0.06 0 0 6021744 0 6021744 25651776 0 12819982 12831794 0 0 0 0 21497172 0 18666065 2831107 31829776 0 11497632 20332144 42016789 0 Refundable advances 1606294 1606294 52874308 -17092445 0 0 10961539 -6130906 59005214 140737 6037852 6178589 65183803 51485328 0 0 0 10961539 10961539 40523789 140737 5807264 5948001 46471790 Schedule D, Part V, Line 4 The main purpose of all active endowments funds are to provide financial aid to students from low income families. Schedule D, Part XI, Line 2d Cost of goods sold. Schedule D, Part XI, Line 4b a) Scholarships $5,684,880 b) Endowment contribution $51,949 c) Sale of fixed assets $178,639, and d) Retirement plan expenses $122,384 Schedule D, Part XII, Line 2d Cost of goods sold. Schedule D, Part XII, Line 4b a) Scholarships $5,684,880 b) Retirement plan expenses $122,384 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The University includes in all brochures, media, newspapers, annual report or any publications the non-discriminatory policy. Schedule E, Part I, Line 6 The organization receives direct support from government entities to fund capital expenditures, equipment laboratories, etc., to strengthen its academic programs. It also it receives Grants & Contracts for research activities, training for small-farmers, etc. whose beneficiaries are the public in general. 1 Central America and the Caribbean 4 847 Program Services Escuela Agrícola Panamericana is a not for profit, private institution of higher education established in 1941 and incorporated in the State of Delaware, United States of America. The University offers education in agricultural science to many Latin American students in its campus located in Valle del Yeguare, Honduras, Central America. Additionally, the organization maintains(4) representative offices located in the following countries: El Salvador (1), Guatemala (1), Honduras (1) and Panama (1). 46277388 South America 2 2 Fundraising A representative office is located at Ecuador and Bolivia to maintain relationships with associations of alumni, promotion and fundraising activities. 159966 6 849 46437354 Financial aid provided to students from low income families. Central America and the Caribbean 564 5074228 Tuition discount 0 FMV Financial aid provided to students from low income families. South America 139 1196846 Tuition discount 0 FMV Financial aid provided to students from low income families. North America (including Canada and Mexico, but not the United States) 7 139520 Tuition discount 0 FMV Financial aid provided to students from low income families. Europe (including Iceland and Greenland) 1 8000 Tuition discount 0 FMV Financial aid provided to students from low income families. East Asia and the Pacific 1 8000 Tuition discount 0 FMV 0 0 0 0 0 0 Schedule F, Part I, Line 2 Disbursements made by the University in furtherance of its exempt programs are reviewed and approved by duly constituted committees or individuals. All financial aid and students loans are reviewed and approved by University's Registrar and Financial Aid Office. X X 1 1 X X X 1 0 0 0 0 0 0 0 0 Sergio Rodriguez President 178286 0 30000 0 29428 0 0 0 14209 0 251923 0 148956 0 Ana Margarita Maier Vice President and Academic Dean 133136 0 4000 0 21976 0 0 0 61667 0 220779 0 221539 0 Herbert Gaekel Vice President of Business and Finance 106971 0 3214 0 17657 0 0 0 21859 0 149701 0 139229 0 Heidy Garcia Legal Advisor 30233 0 1817 0 4942 0 304370 0 16717 0 358079 0 0 0 Hugo Zavala Secretary General 29819 0 27736 0 7018 0 83884 0 7981 0 156438 0 0 0 Horacio Rodriguez Director of Institutional Development (LAC) 106080 0 3188 0 17510 0 0 0 9123 0 135901 0 127732 0 Adela Acosta Associate Professor 58645 0 14262 0 9680 0 0 0 35185 0 117772 0 110596 0 Raul Espinal Full Professor 73915 0 2621 0 12201 0 0 0 37565 0 126302 0 114710 0 Schedule J, Part I, Line 1a President Sergio Rodriguez Royo is provided of housing allowance or residence for personal use: the residential campus of the University is located in a rural area in Honduras and to assure the access of students to professors, high participation in extra-curricular activities, etc., the organization provides housing to the key employees, professors, and personnel involved in academic activities. Tax indemnification and gross-up payments: the university is recognized in Honduras as a tax-exempt organization, this benefit is extended to its foreigner employees. However, the Hondurans employees are not covered by such benefit. The organization in order to pursue an equal treatment for all its employees, implemented the policy of paying the income tax of its Hondurans employees. Schedule J, Part I, Line 3 The Board Chair, in consultation with the Chair of the Search Committee, and the Chair of the Compensation Committee shall establish the President's initial compensation (salary and benefits). Any increments or changes, including bonus payments, shall be based on the President's Annual Performance Review, and be proposed by the Compensation Committee and approved by the Board. Both the initial compensation and any subsequent changes must be demonstrated to be consistent with the President's qualifications and performance, as well as market conditions and general levels of compensation for comparable positions at other institutions. Schedule J, Part I, Line 4 The following employees received a severance payment in accordance with his age of retirement or by mutual agreement: a) Hugo Zavala $83,884, b) Heidy Zepeda $304,370. Line 4b) U.S. citizens participate in a qualified retirement plan (Fidelity) and Non-U.S. citizens participate in an unqualified in Honduras. Form 990, Part V, Line 2a The Escuela Agricola Panamericana is a U.S. non-profit organization that has its principal operations in Honduras. The composition of payroll is as follows: (644) permanent employees, (165) temporal and project employees and (40) employees in Alison Bixby Stone School for a total of 849 employees. Of a total of 849 employees, which (5) U.S. employees are subject to file Form W-2; the other employees are subject to file reports in Honduras and/or in their respective countries of origin. Form 990, Part VI, Section B, Line 10a The University maintains representative offices in certain countries, with the purposes of to consolidate its relationships with alumni, private and government organizations, in order to obtain scholarship funds. These offices are managed and supervised financially by the Direction of Institutional Advancement located in Honduras. Form 990, Part VI, Section B, Line 11b Form 990 was prepared by the Treasury and Tax Manager and reviewed by the Vice President of Finance, and President. After that the form is submitted to the IRS, the President send through email the form to all members of the Board of Trustees. Form 990, Part VI, Section B, Line 12c Each officer, key employee, director, head of department, annually prepares a statement of activities involving conflict of interest. Form 990, Part VI, Section B, Line 15 The President's compensation is determined by the Board of Trustee's Compensation Committee and includes base salary and variable pay. 15a & 15b. Compensation for top management, other officers, and key employees is determined by the University's salary-scale that is based on the HAY methodology. Our salary-scale is market-oriented and is based on surveys and benchmarks conducted by Price Waterhousecoopers and HAY Group for local and regional markets. University's policy is to position base pay around the market media. Market comparisons are carried out every year using general market data from different companies and institutions. The market media is then used as a reference to create the University's salary-scale. Form 990, Part VI, Section C, Line 19 The University makes its governing document s, conflict of interest policy and the audited financial statements available to the public upon request. Additionally, the audited financial statements are part of our Annual Report which is available in our web site. Form 990, Part XI, Line 9 Sale of fixed assets.