2025-11-13T17:32:16+00:00 2024-12-31 350921680 CROWE LLP 701 13th St NW Suite 852 Washington DC 20005 990 2024-01-01 521945379 Fondo Mexicano para la Conservacion de la Naturaleza AC FOND 5256119779 Francisco Sosa 102 Sta Catarina Mexico City MX 04010 Emilio Grau Alonso CFO 2025-11-14 true Steve Lenivy P01635350 2026245555 2025-11-14 2024 2025-03-06 01:10:19Z Rene Gonzlez Montagut Francisco Sosa 102 Sta Catarina Mexico City MX 04010 57137320 false X www.fmcn.org X 1994 MX SUSTAIN OUR NATURAL TREASURE 7 7 0 7 0 16758673 7410560 62545 49342 -14770722 49611029 1525 66389 2052021 57137320 10467059 11643400 0 3442425 3919577 0 175393 2926720 3158170 16836204 18721147 -14784183 38416173 212727461 220685957 859447 710834 211868014 219975123 SUSTAIN OUR NATURAL TREASURE false false 10120686 7558992 49342 Conservation: we promote the integrity of ecosystems and their ecological processes. FMCN invests in maintaining Mexico's biodiversity, which is its natural wealth. Biodiversity allows the integrity of ecosystems, whose processes provide environmental services that make life possible, including that of human beings. In 2024, the project Biodiversity Conservation in the Sierra Madre Oriental and the Gulf of Mexico (Sierra y Mar) continued to fund priority conservation activities and supported planning in 14 protected areas (PAs). It also enhanced PA operations through the installation of radio communication equipment and acquisition of technology, which enabled rangers to improve biological monitoring and engagement with local communities. In addition, the project supported the implementation of Integrated Watershed Management Action Plans (PAMICs, acronym in Spanish) aimed at conserving biodiversity, mitigating climate change, promoting sustainable use of natural resources, and restoring ecosystem functionality and services in four watersheds. The Calakmul Conservation Fund continued providing payments for environmental services to the ejidos (a communal land ownership system created following the Mexican Revolution) of Pustunich and Yohaltun, located in the buffer zone of the Calakmul Biosphere Reserve. CONAFOR's co-financing program enabled increased support. In addition, Amigos de Calakmul provided technical assistance and ongoing forest cover monitoring in these ejidos. Participating communities increased their patrols and forest protection efforts to safeguard ecosystem integrity. Data analyzed in 2024 showed that vegetation cover has remained stable. The Endangered Species Conservation Fund (FONCER, in Spanish) supports the conservation of at-risk species and their habitats in and around PAs. The Species Commission, responsible for its oversight, develops strategies to optimize the use of FONCER resources in support of emblematic species protection. The Protected Areas Fund (FANP, acronym in Spanish) in collaboration with CONANP, local communities, grassroots organizations, and more than 25 donors, has become a leading conservation mechanism for natural resources and ecosystem services in Mexico, 27 years after its creation. In 2024, FANP supported strategic planning in seven PAs and channeled resources from the emergency fund to assist community brigades in responding to 33 wildfires and other environmental emergencies, in coordination with CONAFOR. With 28 years of operation, FANP has provided funding to 70 terrestrial and marine PAs, covering 54% of the country's decreed terrestrial area and 34% of the marine territory. The Fire Management and Restoration Fund (FOMAFUR, in Spanish) supported nine local organizations to strengthen their capacity in fire prevention, fire management, and restoration of affected areas, in collaboration with CONANP and CONAFOR. These organizations trained and equipped community brigades made up of CONANP staff, who played a key role in fire prevention and response, trail rehabilitation, and patrols in high-risk areas. One of the main achievements of the Monarch Butterfly Fund, with 24 years of operation, has been reducing deforestation in the core zone of the Monarch Butterfly Biosphere Reserve (RBMM, acronym in Spanish). This success reflects the synergy among government agencies, civil society organizations, and forest-owning communities. In recognition of this collective effort, the government of the state of Michoacan made a financial contribution to this endowment fund, reinforcing long-term economic support for forest landowners who carry out conservation actions and ensure forest cover is maintained in the core zones of the RBMM. The Monte Mojino Fund provided payments for environmental services, including matching contributions from CONAFOR to the La Guasima ejido in southern Sinaloa. Thanks to this, forest owners restored and conserved ecosystem services across more than 2,000 hectares and promoted sustainable management over 7,880 hectares of agrarian land. The Monte Mojino Fund also promoted community participation in green infrastructure conservation through a participatory environmental surveillance program, which included patrol routes, the creation of a fire prevention and response brigade, and collaboration with the ranching sector to promote the transition to regenerative livestock practices. The Sustainable Financing for New Protected Areas (FINANP, in Spanish) project continued its work in three marine PAs: the Mexican Caribbean Biosphere Reserve, the Pacific Islands Biosphere Reserve in the Baja California Peninsula, and Revillagigedo National Park. CONANP staff carried out conservation and sustainable management actions in these PAs, in collaboration with academic institutions and local organizations. These efforts included biological monitoring, regulation of tourism activities, enforcement and surveillance, and environmental education. Since 2015, the Mesoamerican Reef Conservation project has supported 40 subprojects to strengthen local communities in marine PAs in this region. These subprojects focus on monitoring, coral reef restoration, best practices in tourism, solid and liquid waste management, climate change, and participatory governance. In 2024, the Centro Ecologico Akumal continued coral restoration work in the Akumal Bay Aquatic Species Refuge and strengthened local actors' capacity in restoration techniques. The Gulf of California Fund (FGC, acronym in Spanish) financed nine local organizations selected through the 2024 call for proposals to implement activities in sustainable fisheries management, the strengthening of community-based ecotourism enterprises, artisanal fishing and aquaculture, and community-led solutions for healthy oceans. The Coastal Lands Fund continued protecting priority coastal landscapes to safeguard their ecological integrity in northwestern Mexico. Organizations including Costasalvaje, Sociedad de Historia Natural Niparaja, Pronatura Noroeste, and Terra Peninsular conducted surveillance patrols that helped prevent environmental violations. Property tax payments supported land tenure security. These organizations also carried out biological monitoring and visitor registration to promote responsible tourism management. The Cuenca de Los Ojos (CLO, acronym in Spanish) project, which manages nine ranches spanning nearly 50,000 hectares, continued its efforts to conserve grasslands and priority ecosystems. In 2024, its focus was on environmental education across various school levels, offering informational talks on habitat and priority species conservation. In collaboration with the National Commission for the Knowledge and Use of Biodiversity (CONABIO, in Spanish), CLO monitored species and detected the presence of black bears, deer, and pumas. Notably, its wildfire brigade remained active and ready to respond to emergencies. The Rancho El Uno (REU, acronym in Spanish) project carried out preventive and corrective maintenance of its roads and infrastructure, which are essential for managing its bison herd. As part of these efforts, staff members received ongoing training to strengthen their management knowledge and skills. One of the most significant achievements of the year was the development of the first draft of REU's Comprehensive Management Plan, which includes the Monitoring Master Plan. This update outlines a new vision for the ranch, emphasizing its potential for environmental education, bison management, and its role as a site for implementing restoration actions and conservation strategies for flora and fauna.. The Conservation and Sustainable Use of Mountains and Mountain Ranges (COSMOS) project began activities in 19 PAs, focusing on wildfire brigades, biodiversity monitoring, and the implementation of plans for tourism management, fire control, invasive species management, and the update of management plans. These actions are led by CONANP with administrative and technical support from local organizations. The goal is to improve the management of key ecosystems in central Mexico and strengthen the capacity of PA staff to address pressures from urbanization and climate change. The project also identified 111 community enterprises to be strengthened by Local Technical Assistance Providers (PLATs, acronym in Spanish), aiming to improve their operations and profitability. This initiative seeks to support local economies through the sustainable use of natural resources provided by the PAs. The selected PLATs will carry out diagnostics and develop improvement plans for each enterprise. 6290915 3762258 Sustainable Management: we promote the long-term use of natural resources. Investment in sustainable management provides livelihoods by using natural resources without compromising the well-being of future generations. In 2024, the Connecting Watershed Health with Sustainable Livestock and Agroforestry Production (CONECTA, in Spanish) project strengthened women's leadership and knowledge exchange through assemblies focused on livestock and conservation in Chihuahua, nursery producers in Jalisco, and women producers from diverse value chains in Chiapas. Additionally, 843 producers (316 women and 527 men) adopted best sustainable practices for management and restoration on over 12,000 hectares. The Coastal Watershed Conservation in the Context of Climate Change (C6) project provided technical and administrative follow-up to ten PAs, emphasizing strategic planning, experience exchange events, project review processes, and emergency fund application and reporting. The River Restoration for Climate Change Adaptation (RIOS, in Spanish) project increased adaptive capacity across 1,900 hectares through restoration and productive reconversion, involving 2,650 producers. To encourage private investment, the project strengthened financing mechanisms and credit-readiness processes, facilitating connections between small agro-enterprises and sustainable financing sources by identifying four potential financial intermediaries. In the Watersheds and Cities project, over 9,000 people participated in the adoption of best sustainable management practices. Recipient organizations formed strategic alliances with governments, businesses, and civil society to promote integrated watershed management across the ten cities where the project operates. These organizations also promoted the publication of 57 analyses, manuals, and information briefs, including the socio-environmental vulnerability studies related to climate change for the cities of Mazatlan and La Paz. 803713 322150 Capacity Building: we consolidate professional competence and personal leadership, as well as institutional competitiveness and capacity for sustainable development. The Kanan Kay Alliance (AKK, acronym in Spanish) supported the management of 14 NTZs, which cover nearly 50,000 hectares of protected marine ecosystems. Coastal communities in the Yucatan Peninsula define and monitor these areas to regulate fishing and help increase fish populations. AKK promotes collaborative management and equity among its 37 members, enabling communities to better address declining fishery resources. The Kaanbal Suut project held its first in-person community assembly in Merida, bringing together all three cohorts of the program for the first time, along with representatives from various groups across the Peninsula. The impact evaluation of the project, since its launch in 2021, highlighted its multidisciplinary approach, the creation of synergies, and the consolidation of a local network in the Yucatan Peninsula. Key achievements include 55 organized groups that improved their institutional effectiveness, 127 trained leaders, and over 3,000 people who benefited from the project. The Mesoamerican Reef Leadership Program (MAR-L) celebrated the graduation of its 2023 cohort in Puerto Morelos. The class included 21 leaders who developed 14 subprojects, 11 of which were led by women. These subprojects addressed topics such as tourism-based coral reef restoration, control of invasive species, waste management and recycling, and sustainable food production, showcasing the potential of nature-based businesses in the region. In addition, MAR-L made progress in the design of its 2025 cohort, aiming to collaborate with organizations in Mexico, Belize, Guatemala, and Honduras to attract investment and promote positive-impact ventures and entrepreneurship across the region. 17215314 true true false false false false false false false true true false false false true false true false false true true true 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 false true X 0 0 0 false true MX false false false false false false false false false false X 7 7 false false false false true false false true false false false false false true true true true true true true false false X Emilio Grau Alonso 5556119779 Francisco Sosa 102 Sta Catarina Mexico City MX 04010 Adriana Neneka Malvido Arriaga Board Member 1.0 X 0 0 0 Alberto G Saavedra Olavarrieta Board Member 1.0 X 0 0 0 Fabiola Lpez Barrera Board Member 1.0 X 0 0 0 Francisco Surez Hernndez Board Member 1.0 X 0 0 0 Lorenzo Garca Gordero Board Member 1.0 X 0 0 0 Mara de Lourdes Hernndez Velasco President of the Board 1.0 X 0 0 0 Mara Guadalupe Mendoza Trejo Board Member 1.0 X 0 0 0 Emilio Grau Alonso CH. Financial Officer 40.0 X 156594 0 22383 Luis Francisco Rodriguez Lugo Secretary 40.0 X 60396 0 5150 Rene Gonzlez Montagut Chief Executive Officer 40.0 X 232707 0 28305 Graciela Reyes Retana Director of research and institutional development 40.0 X 149952 0 10590 599649 0 66428 3 false true false Morales y Guerra Capital Asesores SA de CV Av Ricardo Margain 444 piso 4 Col Valle del Campestre San Pedro Garza Garca Nuevo Leon MX 66265 Financial Consulting 353015 1 0 0 0 0 110928 7299632 0 7410560 Environmental restoration consultant services 900099 49342 49342 0 0 0 0 49342 8299733 0 0 8299733 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 41311296 0 0 0 41311296 0 41311296 0 0 41311296 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other income 900099 66389 66389 0 0 0 0 66389 57137320 49342 0 49677418 11643400 11643400 505535 326558 178977 3301052 2954029 189819 157204 41498 41498 3339 3339 68153 29398 23914 14841 4946 4946 60527 38017 22510 353015 305092 47923 1314048 1062738 251310 0 20904 7186 13718 108375 36498 71877 145533 80041 65492 39819 39819 232158 183408 48750 164160 89454 74706 65473 65473 6227 2866 3361 Accreditable VAT 529683 426918 102765 Accounting account cleansing 50518 50518 Quota and subscriptions 25366 10398 14968 Non deductible 23355 12055 11300 14063 7258 6796 9 18721147 17215314 1330440 175393 856022 1887669 43762 33867 0 0 0 0 2753499 471746 2201977 2281753 209618348 216479857 0 0 7352 2811 212727461 220685957 48515 18982 377256 266688 0 0 433676 425164 859447 710834 39152000 47259109 172716014 172716014 211868014 219975123 212727461 220685957 X 38416173 12107241 -42416305 X false true true false X 1895454 29223718 3341674 16758673 7410560 58630079 0 0 0 0 0 0 0 0 0 0 0 0 1895454 29223718 3341674 16758673 7410560 58630079 8052298 50577781 9584221 5185930 5718235 10224957 8299733 39013076 0 0 0 0 0 0 46250 170838 32795 1525 66389 317797 97960952 327545 0.51631 0.44106 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 46250.0, COLUMN B - 170838.0, COLUMN C - 32795.0, COLUMN D - 1525.0, COLUMN E - 66389.0, COLUMN F - 317797.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211868014 7410560 19293791 0 18595329 1913 219975123 180625452 16758673 31249127 0 16763335 1903 211868014 218799704 350000 5718235 0 44240587 1900 180625452 177758693 23533463 5185930 0 -12323210 1592 218799704 164985271 405990 9504372 0 -2866095 3035 177758693 0.2148 0.7852 0.0 false false 1754368 1754368 385147 181850 203297 613984 289896 324088 2281753 Federal Income Taxes Taxes Payable 145175 Labor Obligations 279989 Other 425164 69244561 12107241 0 12107241 57137320 0 0 57137320 18721147 0 0 18721147 0 0 18721147 Schedule D, Part V, Line 4 Intended uses of endowment funds (a) Fund for Protected Natural Areas stage I and II. It supports the annual operating programs (POA) in ANP, the strategic innovative projects executed by organizations of the non-profit organization, and it pays off the operating expenses of the project. (b and c) Conservation Program and patrimony to cover indirect costs - It supports conservation projects and pays off indirect costs, in accordance with the approved annual budget. (d) Marine Fund of the Gulf of California - It supports and strengthens the operation of the network of protected marine areas in the Gulf of California. e) Monarch Butterfly Conservation Fund - It pays conservation services and environmental services to the owners within the polygonal of that reserve, as well as the expenses corresponding to the operation of the project. (f) Marine Reserve Program - It supports the POAs of the Espiritu Santo Archipelago National Park, the Arrecifes de Xcalac National Park and the Banco Chinchorro Biosphere Reserve, and it pays off the expenses corresponding to the operation of the program. (g) Priority Watersheds - It supports the POAs of the of the Triunfo and Sierra de Manantlan Biosphere Reserves, and it pays off the expenses corresponding to the operation of the program. (h) Initiative for the Conservation of the San Pedro River - It supports the POA of the National Forest Reserve and "Los Ajos-Bavispe" Wildlife Refuge, and it pays off the expenses corresponding to the operation of the project. (i) Gulf of California Fund - Private Land Management It consolidates a reserve Fund for monitoring and managing the private lands earmarked to conservation. (j) Monte Mojino Fund - It supports the creation and operation of the Monte Mojino Biosphere Reserve in the municipalities of Rosario and Concordia, Sinaloa. (k) Jorge de Alba Fund - It supports the research applied to Tropical zootechnics in Mexico. (l) Fanp Calakmul-CI GCF - It pays conservation services and environmental services to the owners within the zone of influence of the Calakmul Biosphere Reserve as well in the Yucatan Peninsula. (m) Coastal Watershed Conservation of in the Context of Climate Change (C6) - It supports the integrated management of priority coastal Watersheds in the Gulf of Mexico and the Gulf of California. (n) Conservation of the Biodiversity in the Sierra Madre Oriental and the Gulf of Mexico, Mountains and Sea - It supports the financial and operating strengthening of 12 Protected Natural Areas (infrastructure, productive activities, financial innovation, biological monitoring, communication, and development of capacities) (o and p) Capitalization of a permanent patrimonial fund for the operation and monitoring of Rancho "El Uno" It pays off the costs of Rancho "El Uno", in accordance with the approved annual budget. (q) Cabo Pulmo National Park fund - It supports the POA of the Cabo Pulmo National Park, and it pays off the expenses corresponding to the operation of the Park. (r) Permanent conservation of nine ranches in Cuenca de los Ojos in the states of Sonora and Chihuahua. It finances long-term expense management associated with permanent conservation of nine ranches of Cuenca Los Ojos ranches in the states of Sonora and Chihuahua. (s) Sustainable Financing Program for new Protected Natural Areas (FINANP II) Support for effective management and strengthening of its new connectivity strategy and sustainable financing. (t) Fund of the Gulf of California - Private Land Management. It consolidates a reserve Fund for monitoring and managing the private lands earmarked to conservation. true North America (Canada & Mexico only) 2 72 Grantmaking 11643400 North America (Canada & Mexico only) Fundraising 175393 North America (Canada & Mexico only) Program Services THE PROGRAM SERVICES OF FMCN WORKS TO BUILD A BETTER FUTURE FOR MEXICO THROUGH THE MOBILIZATION OF FINANCIAL RESOURCES, CREATING PARTNERSHIPS, LEARNING OPPORTUNITIES AND DECISIONS FOCUSED ON THE CONSERVATION AND USE OF OUR NATURAL CAPITAL. 1359358 North America (Canada & Mexico only) Investments 4278705 2 72 0 0 2 72 17456856 0 17456856 North America (Canada & Mexico only) CONSERVATION OF NATURE 2725664 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 1770496 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 1201231 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 611381 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 601377 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 554408 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 524464 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 481684 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 319208 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 265679 TECHNICAL EQUIPMENT FMV North America (Canada & Mexico only) CONSERVATION OF NATURE 278861 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 244090 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 152624 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 144957 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 141712 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 107333 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 98866 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 97087 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 94272 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 90174 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 88165 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 81237 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 79761 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 59859 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 59467 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 54163 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 50657 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 43037 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 39334 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 39217 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 38780 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 38777 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 34891 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 34412 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 34412 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 30904 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 30702 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 30616 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 29962 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 29665 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 28253 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 27014 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 26726 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 26629 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 24236 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 23970 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 19787 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 16620 ELECTRONIC FUND/WIRE North America (Canada & Mexico only) CONSERVATION OF NATURE 16579 ELECTRONIC FUND/WIRE 36 13 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds FMCN PUBLISHES CALLS FOR PROPOSALS. THE CALLS SPECIFY ELIGIBILITY AND SELECTION CRITERIA. THE PROPOSALS RECEIVED ARE FIRST SCREENED BY FMCN STAFF TO DETERMINE THEIR ELIGIBILITY. THE ELIGIBLE PROPOSALS ARE THEN EVALUATED BY EXPERTS IN DIFFERENT FIELDS RELATED TO THE TOPICS TO BE FUNDED. THE GRADED PROPOSALS ARE THEN REVIEWED BY TECHNICAL COMMITTEES, WHICH ARE COMPOSED OF REPRESENTATIVES FROM ALL SECTORS OF SOCIETY. THEY SELECT THE PROPOSALS TO BE FUNDED BASED ON THE GRADES OBTAINED AND AVAILABILITY OF FUNDS. FMCN SIGNS AN AGREEMENT WITH THE ORGANIZATION ONCE THE RECOMMENDATIONS OF EXPERTS AND COMMITTEE MEMBERS ARE INCORPORATED. THEY RECEIVE QUARTERLY OR SEMI-ANNUALLY DISBURSEMENTS. PERIODICITY IS BASED ON THEIR EXPERIENCE WITH FMCN. LATER DISBURSEMENTS DEPEND ON APPROVED TECHNICAL AND FINANCIAL REPORTS. FMCN REPORTS TO ITS DONORS AS WELL, AS STIPULATED IN THE CORRESPONDING GRANT AGREEMENTS. THESE PROCEDURES ARE DESCRIBED IN DETAIL IN THE OPERATIONS MANUAL, WHICH IS ANNUALLY UPDATED. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Schedule F, Part V FOREIGN ACTIVITIES OUTSIDE THE UNITED STATES THE ORGANIZATION IS A FOREIGN ORGANIZATION INCORPORATED IN THE COUNTRY OF MEXICO. IT RECEIVED U.S. TAX EXEMPT STATUS REQUIRING IT TO COMPLETE THE FORM 990. THE ACTIVITIES PROVIDED ON SCHEDULE F REPRESENT THE ACTIVITIES PERFORMED IN MEXICO. Schedule F, Part V FOREIGN FORMS DUE TO THE FACT THAT THE ORGANIZATION IS A FOREIGN ORGANIZATION THAT WAS PROVIDED U.S. TAX EXEMPT STATUS AND IS REQUIRED TO FILE THE FORM 990, THESE QUESTIONS APPEAR TO BE NO AND WOULD NOT BE APPLICABLE FOR THE INVESTMENTS THE ORGANIZATIONS HAS IN ITS HOME COUNTRY OF MEXICO. X X X false false false false false false false false false Rene Gonzlez Montagut Chief Executive Officer 195590 0 37117 0 0 0 15015 0 13290 0 261012 0 0 0 Emilio Grau Alonso CH. Financial Officer 131865 0 24729 0 0 0 8874 0 13509 0 178977 0 0 0 Graciela Reyes Retana Director of research and institutional development 125927 0 24025 0 0 0 7251 0 3339 0 160542 0 0 0 Form 990, Part V, Line 2a NUMBER OF EMPLOYEES SINCE THE ORGANIZATION IS A FOREIGN ORGANIZATION AND IS NOT REQUIRED TO FILE A FORM W-3 WITH THE IRS, THIS QUESTION HAS BEEN LEFT BLANK. Form 990, Part VI, Line 6 Classes of members or stockholders THE GENERAL ASSEMBLY OF ASSOCIATES (LA ASAMBLEA GENERAL DE ASOCIADOS) ARE REPRESENTATIVES FROM DIFFERENT SECTORS OF THE SOCIETY. THESE INDIVIDUALS, IN THEIR CAPACITY ON THE GENERAL ASSEMBLY, ARE RESPONSIBLE FOR, AMONG OTHER TASKS, RECRUITING THE MEMBERS OF THE BOARD, APPROVING THE ANNUAL INFORMATIONAL AND FINANCIAL STATEMENTS FOR THE ORGANIZATION'S FISCAL YEAR, AND AUTHORIZING ANY CHANGES IN THE STRUCTURE OF FMCN. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEY ONLY SUPPORT THE PROGRAMS AND THE MEETINGS ARE DOCUMENTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION'S CHIEF FINANCIAL OFFICER REVIEWS THE FINAL DRAFT OF FORM 990 AND SIGNS IT. Form 990, Part VI, Line 12c Conflict of interest policy THE INTERNAL AUDIT OF THE ORGANIZATION IS RESPONSIBLE FOR MONITORING THE CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY HAS FIVE STEPS: 1)DETECTION, IT'S ESSENTIAL TO NOTIFY ANY POTENTIAL CONFLICT OF INTEREST; II) VOLUNTARY NOTIFICATION, THERE IS A VOLUNTARY OPTION TO NOTIFY THE CONFLICT; III) INVESTIGATION, INTERNAL AUDIT IS RESPONSIBLE FOR COLLECTION OF DATA TO FILE THE CONFLICT; IV) RISK CONTROL COMMITTEE IS RESPONSIBLE FOR DELIVERING A RESOLUTION OR RECOMMENDATION ABOUT THE CONFLICT; V) INTERNAL AUDIT RUNS AND MONITORS THE RESOLUTION OF THE RISK COMMITTEE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION HAS HAD A STRUCTURED COMPENSATION PLAN SINCE 1996. COMPENSATION PLAN AND PAY EQUITY IS EVALUATED EVERY FIVE YEARS BY AN INDEPENDENT CONSULTANT. THIS EVALUATION WAS LAST UNDERTAKEN IN 2023. THE CHAIRMAN OF THE BOARD APPROVES ANY MODIFICATIONS OF SALARY LEVELS FOR THE TOP MANAGEMENT OFFICIALS. Form 990, Part VI, Line 15b Process to establish compensation of other employees In addition to the pay equity updates, compensation of other officers or key employees is evaluated annually by the general direct and an independent consultant. The final authorization is made by the chairman of the board. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAY MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VII, Section A, Line 1a, Column (D) COMPENSATION OF OFFICERS, KEY EMPLOYEES, ETC SINCE THE ORGANIZATION IS A FOREIGN ORGANIZATION AND IS NOT REQUIRED TO FILE FORMS W-2 WITH THE IRS, PART VII AND SCHEDULE J WERE PREPARED BASED OFF OF INFORMATION THAT WOULD BE EQUIVALENT TO COMPENSATION REPORTED ON A FORM W-2. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Translation effects of Foreign operations - -42416305; Total - -42416305; Form 990, Part XII, Line 2b FINANCIAL STATEMENTS AND REPORTING THE BOOKS AND RECORDS ARE MAINTAINED TO CONFORM TO MEXICAN FINANCIAL ACCOUNTING STANDARDS SINCE THE ORGANIZATION IS LOCATED AND OPERATES IN MEXICO. HOWEVER, THE ORGANIZATION DOES PREPARE ITS FINANCIAL STATEMENTS FOLLOWING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES AND HAS THESE FINANCIALS INDEPENDENTLY AUDITED BY AN ACCOUNTING FIRM.