2026-05-08T15:18:34-05:00 2025-07-31 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2024-08-01 943292116 ASOCIACION INTERAMERICANA PARA LA DEFENSA DEL AMBIENTE ASOC 4152172000 2261 MARKET STREET 85043 SAN FRANCISCO CA 94114 ANA JEROLAMON CHIEF FINANCIAL OFFICER 4152172000 2026-05-08 1 0 TOBBIE J WELLS P01426383 2094731040 2026-05-08 2024 2025-03-06 01:10:19Z ANA JEROLAMON 2261 MARKET STREET 85043 SAN FRANCISCO CA 94114 2644108 0 X WWW.AIDA-AMERICAS.ORG X 1998 CA USE THE LAW TO PROTECT THE RIGHT TO A HEALTHY ENVIRONMENT IN THE AMERICAS, PRIMARILY IN LATIN AMERICA. 7 7 3 17 0 0 4906623 2459810 65311 4911 206859 179387 0 0 5178793 2644108 672487 783208 0 0 1022832 3006999 0 0 164910 2151725 1308452 3847044 5098659 1331749 -2454551 11654223 8485134 998506 506745 10655717 7978389 X TO STRENGHTEN PEOPLE'S ABILITY TO GUARANTEE THEIR INDIVIDUAL AND COLLECTIVE RIGHT TO A HEALTHY ENVIRONMENT, VIA THE DEVELOPMENT, IMPLEMENTATION, AND EFFECTIVE ENFORCEMENT OF NATIONAL AND INTERNATIONAL LAW. 0 0 4490872 783208 4911 STRENGTHENING PEOPLE'S ABILITY TO GUARANTEE THEIR INDIVIDUAL AND COLLECTIVE RIGHT TO A HEALTHY ENVIRONMENT THROUGH THE DEVELOPMENT, IMPLEMENTATION, AND EFFECTIVE ENFORCEMENT OF NATIONAL AND INTERNATIONAL LAW COUPLED WITH THE PROVISION OF TECHNICAL EXPERTISE.AMPLIFIED COMMUNITY VOICES: SUPPORTED 15 LEGAL BRIEFS REPRESENTING OVER 350 COMMUNITIES BEFORE THE INTER-AMERICAN COURT OF HUMAN RIGHTS, ADVOCATING FOR THE RECOGNITION OF THE RIGHT TO A SAFE AND STABLE CLIMATE.- LANDMARK LEGAL VICTORY: SECURED A HISTORIC RULING IN FAVOR OF 80 VICTIMS OF TOXIC POLLUTION IN LA OROYA, PERU, WITH THE INTER-AMERICAN COURT HOLDING THE PERUVIAN STATE ACCOUNTABLE FOR ENVIRONMENTAL HUMAN RIGHTS VIOLATIONS.- ENSURED RESPONSIBLE CLIMATE FINANCING: FACILITATED THE CANCELLATION OF $116.6 MILLION IN FUNDING FROM THE GREEN CLIMATE FUND FOR A NICARAGUAN FORESTRY PROJECT THAT VIOLATED HUMAN RIGHTS, MARKING THE FIRST SUCH CANCELLATION BASED ON PROVEN HUMAN RIGHTS CONCERNS.- PROTECTED COLOMBIAN WETLANDS: ACHIEVED A CONSTITUTIONAL COURT RULING IN COLOMBIA THAT SAFEGUARDED A BIODIVERSE WETLAND COMPLEX BY UPHOLDING THE RIGHT TO PRIOR CONSULTATION FOR AFRO-DESCENDANT COMMUNITIES AFFECTED BY FRACKING PROJECTS.- ADVOCATED FOR ETHICAL ENERGY TRANSITION: HIGHLIGHTED THE HUMAN RIGHTS IMPACTS OF MINING FOR ENERGY TRANSITION MINERALS IN BIODIVERSE REGIONS LIKE THE GRAN ATACAMA AND THE AMAZON DURING A HEARING BEFORE THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS.- PROMOTED HIGH SEAS TREATY RATIFICATION: COLLABORATED WITH LATIN AMERICAN GOVERNMENTS AND EXPERTS TO FACILITATE PANAMA'S RATIFICATION OF THE HIGH SEAS TREATY, EMPHASIZING EQUITABLE BENEFIT-SHARING AND CAPACITY BUILDING.- STRENGTHENED ORGANIZATIONAL CAPACITY: MULTIDISCIPLINARY TEAM OF 47 MEMBERS, INCLUDING 17 INTERNS, WITH 88.1% OF EXPENDITURES DIRECTED TOWARD PROGRAM ACTIVITIES AND 17% ALLOCATED AS SUBGRANTS TO PARTNER ORGANIZATIONS. 4490872 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 3 1 0 1 MX 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 4152172000 2261 MARKET STREET 85043 SAN FRANCISCO CA 94114 MANUEL IVAN MORALES FEIJOO PRESIDENT 5.00 X X 0 0 0 JOHN MARTIN WAGNER FINANCIAL OFFICER 5.00 X X 0 0 0 MANUEL PULGAR-VIDAL DIRECTOR 5.00 X 0 0 0 XAVIER MARTINEZ ESPONDA DIRECTOR 5.00 X 0 0 0 MARIA AMALIA SOUZA DIRECTOR 5.00 X 0 0 0 NICOLE ETCHART DIRECTOR 5.00 X 0 0 0 RAFAEL ANGEL GONZALEZ BALLAR DIRECTOR 5.00 X 0 0 0 GLADYS MARTINEZ EXECUTIVE DIRECTOR 40.00 X 174642 0 9606 ANNA MILLER DIRECTOR OF COMMUNICATIONS 40.00 X 106623 0 12514 ELI WILKINS MALLOY DIRECTOR OF DEVELOPMENT 40.00 X 111733 0 360 EMILIA CARRARA DIRECTOR OF STRATEGY 40.00 X 118698 0 8224 511696 0 30704 4 0 1 0 0 2459810 246101 2459810 PROGRAM SERVICE FEES 541100 4911 4911 4911 179387 179387 2644108 4911 0 179387 783208 783208 189163 104040 56749 28374 2342559 2130364 120779 91416 80614 78755 1754 105 94896 89043 4454 1399 299767 292145 6931 691 7060 7060 109776 109776 46871 1560 32848 12463 59145 54297 3757 1091 136090 57979 72173 5938 24260 20761 3466 33 226818 206267 933 19618 17079 14555 1527 997 6573 4073 2500 PROGRAM EXPENSES 602327 602327 DUES & SUBSCRIPTIONS 54840 47787 4268 2785 FOREIGN CURRENCY LOSS 13756 3711 10045 LOSS ON DISPOSAL 3857 3857 5098659 4490872 442877 164910 330571 1697117 7298509 4546504 4007171 1662498 66834 0 3857 512181 14115 0 11654223 8485134 558626 506745 439880 998506 506745 X 3654384 5008100 7001333 2970289 10655717 7978389 11654223 8485134 -2454551 33634 -256411 0 X 0 1 X 0 0 X 2427076 1842056 8921535 4906623 2459810 20557100 2427076 1842056 8921535 4906623 2459810 20557100 5680672 14876428 320 1507 8814 213203 179387 403231 20960331 663580 0.70970 0.71740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INVESTMENTS, BOARD DESIGNATED RESERVE 512181 C 512181 X 2677742 33634 33634 2644108 0 2644108 5098659 0 5098659 0 5098659 PART X, LINE 2: AIDA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SEC. 501(C)(3) AND STATE INCOME TAX UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. AIDA IS CLASSIFIED BY THE IRS AS AN OTHER-THAN-PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AIDA'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE TO FOUR YEARS AFTER THEY WERE FILED. 1 CENTRAL AMERICA AND THE CARIBBEAN 9 SUPPORT OF AIDA MISSION AND WORK ACROSS REGIONS LEGAL, SCIENCE, RESEARCH, ADMINISTRATION 429463 SOUTH AMERICA 1 32 SUPPORT OF AIDA MISSION AND WORK ACROSS REGIONS LEGAL, SCIENCE, RESEARCH, ADMINISTRATION 1196580 NORTH AMERICA 1 9 SUPPORT OF AIDA MISSION AND WORK ACROSS REGIONS LEGAL, SCIENCE, RESEARCH, ADMINISTRATION 443525 2 50 0 0 2 50 2069568 0 2069568 NORTH AMERICA GENERAL SUPPORT OF EXEMPT PURPOSE 10000 WIRE 0 SOUTH AMERICA CRITICAL MINERALS TO SUPPORT A JUST AND EQUITABLE ENERGY TRANSITION 768208 WIRE 0 7 0 0 0 0 0 0 PART I, LINE 2: AIDA MONITORS THE USE OF GRANT FUNDS BY REQUIRING RECIPIENTS TO SUBMIT NARRATIVE AND FINANCIAL REPORTS DETAILING OUTCOMES. PRIOR TO ISSUING GRANTS, WE EVALUATE THE FINANCIAL AND PROGRAM CAPACITY OF PROSPECTIVE GRANTEES THROUGH A RISK-BASED APPROACH, DEVELOPING AN UNDERSTANDING OF THE PROSPECTIVE GRANTEE. AIDA ALSO COLLABORATES CLOSELY WITH OUR GRANT RECIPIENTS TO DEVELOP SHARED WORK PLANS. BECAUSE AIDA TEAM MEMBERS ACTIVELY COLLABORATE WITH THE PARTNERS ON THE PROJECT WORK, WE ARE ABLE TO ENSURE THAT FUNDS ARE USED PROPERLY. X X 0 0 0 0 0 0 0 0 0 GLADYS MARTINEZ EXECUTIVE DIRECTOR 159704 0 14938 0 0 0 7800 0 1806 0 184248 0 0 0 PART I, LINE 3 THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR IS APPROVED ANNUALLY BY THE AIDA BOARD OF DIRECTORS AS PART OF THE BUDGET APPROVAL PROCESS. THE COMPENSATION LEVEL IS DETERMINED AFTER A COMPARISON WITH EXECUTIVE LEADERSHIP PAY RATES AT COMPARABLE ORGANIZATIONS IN LATIN AMERICA, AND CONSIDERING THE PRECEDING FACTORS FOR THE AIDA TEAM. X 3466 246101 FMV 0 0 0 0 PART I, COLUMN (B): NUMBER OF SECURITIES CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA WHO HAS ACCESS TO ALL FINANCIAL RECORDS AND DATA OF AIDA. THE DRAFT FORM 990 UNDERGOES DETAILED REVIEW AND IS COMPARED TO THE FINANCIAL STATEMENTS BY THE CFO/DEPUTY DIRECTOR OF AIDA, POSING QUESTIONS AND REQUESTING ANY NECESSARY CHANGES. NECESSARY EDITS ARE MADE BY THE CPA. THE CFO/DEPUTY DIRECTOR AGAINS REVIEW THE FORM TO MAKE SURE ALL CHANGES ARE CORRECT.THE FORM TO BE SUBMITTED AND ALL SUPPLEMENTAL MATERIALS ARE SENT VIA EMAIL TO ALL MEMBERS OF THE AIDA BOARD OF DIRECTORS, PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AIDA COMMUNICATES ANNUALLY WITH ALL BOARD MEMBERS AND MANAGEMENT PERSONNEL TO OBTAIN A STATEMENT AFFIRMING THAT THE PERSON IN QUESTION HAS RECEIVED, UNDERSTANDS AND IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AT THIS TIME, ANY POTENTIAL NEW OR CHANGED CIRCUMSTANCES THAT COULD GIVE RISE TO A CONFLICT OF INTEREST ARE ASSESSED, SO THAT ANY POTENTIAL CONFLICT CAN BE BROUGHT TO THE BOARD. AIDA ALSO QUESTIONS NEW PERSONNEL, CONTRACTORS AND OTHERS WITH FINANCIAL RELATIONSHIPS TO AIDA TO DETERMINE WHETHER THEY HAVE ANY RELATIONSHIPS WITH AIDA BOARD OR MANAGEMENT THAT COULD POSE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 AIDA COMPENSATION LEVELS ARE DETERMINED BASED ON A FORMULA THAT CONSIDERS A) YEARS OF RELEVANT EXPERIENCE; B) EDUCATION; C) POSITION IN THE ORGANIZATION; D) LOCAL COST OF LIVING; AND E) COMPARABLE LEVELS OF COMPENSATION OF EMPLOYEES WITH SIMILAR LEVEL OF EXPERIENCE AND RESPONSIBILITIES IN NONPROFIT ENVIRONMENTAL ORGANIZATIONS IN THE SAME LOCATION. COMPENSATION LEVELS AND THE FORMULAS FOR CALCULATING THESE ARE STANDARDIZED THROUGHOUT THE ORGANIZATION AND DETERMINED BY THE EXECUTIVE DIRECTOR. COMPENSATION LEVELS ARE REVIEWED AT LEAST EVERY TWO YEARS TO ENSURE CONSISTENCY WITH THE FACTORS LISTED ABOVE. THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR IS APPROVED ANNUALLY BY THE AIDA BOARD OF DIRECTORS AS PART OF THE BUDGET APPROVAL PROCESS. THE COMPENSATION LEVEL IS DETERMINED AFTER A COMPARISON WITH EXECUTIVE LEADERSHIP PAY RATES AT COMPARABLE ORGANIZATIONS IN LATIN AMERICA, AND CONSIDERING THE PRECEDING FACTORS FOR THE AIDA TEAM. NO ONE WITH A CONFLICT OF INTEREST PARTICIPATES IN ANY DECISION-MAKING REGARDING COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 AIDA GOVERNING DOCUMENTS AND THE WRITTEN CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.