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Nonprofiteer
← AVINA AMERICAS INC

Form 990 for tax year 2023

Filed by AVINA AMERICAS INC.

Totals

Total revenue
$10,898,341
Total expenses
$6,831,569
Contributions and grants received
$10,713,850
Grants paid
$6,069,966
Program service revenue
$0
Investment income
$183,733
Other revenue
$758
Total assets, end of year
$8,822,920
Total liabilities, end of year
$40,514
Net assets or fund balances, end of year
$8,782,406
Program services expenses (Part IX)
$6,485,631
Management and general expenses
$262,833
Fundraising expenses
$83,105
Program service expenses (Part III)
$6,485,631

Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $10,713,850

  • 3 · Investment income

    total $183,733 · excluded $183,733

  • 11a · Other revenue: MISCELLANEOUS

    total $758 · excluded $758

  • 11e · Other revenue, total

    $758

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $316,965 · program services $316,965

  • 2 · Grants to domestic individuals

    total $86,142 · program services $86,142

  • 3 · Grants to foreign organizations and individuals

    total $5,666,859 · program services $5,666,859

  • 5 · Compensation of officers, directors and key employees

    total $140,604 · program services $89,149 · management and general $51,455

  • 7 · Other salaries and wages

    total $171,381 · program services $53,066 · management and general $64,432 · fundraising $53,883

  • 8 · Pension plan contributions

    total $6,018 · program services $1,581 · management and general $2,658 · fundraising $1,779

  • 9 · Other employee benefits

    total $44,075 · program services $19,930 · management and general $16,430 · fundraising $7,715

  • 10 · Payroll taxes

    total $21,763 · program services $9,841 · management and general $8,113 · fundraising $3,809

  • 11b · Fees: legal

    total $3,050 · management and general $3,050

  • 11c · Fees: accounting

    total $33,130 · management and general $33,130

  • 11g · Fees: other

    total $214,305 · program services $207,758 · management and general $6,547

  • 13 · Office expenses

    total $20,935 · program services $16,013 · management and general $4,922

  • 14 · Information technology

    total $21,000 · management and general $21,000

  • 16 · Occupancy

    total $6,191 · management and general $6,191

  • 17 · Travel

    total $18,645 · program services $2,981 · management and general $6,748 · fundraising $8,916

  • 19 · Conferences, conventions and meetings

    total $14,644 · program services $2,341 · management and general $5,300 · fundraising $7,003

  • 22 · Depreciation, depletion and amortization

    total $4,101 · management and general $4,101

  • 23 · Insurance

    total $15,028 · management and general $15,028

  • 24a · Other expenses: MEMBERSHIPS

    total $13,005 · program services $13,005

  • 24b · Other expenses: COMMUNICATIONS

    total $11,941 · management and general $11,941

  • 24c · Other expenses: BUSINESS FILINGS

    total $1,787 · management and general $1,787

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $114,639 · end of year $375,988

  • 2 · Savings and temporary cash investments

    beginning of year $4,626,970 · end of year $7,575,349

  • 3 · Pledges and grants receivable

    end of year $870,000

  • 10a · Land, buildings and equipment: cost or other basis

    $24,651

  • 10b · Land, buildings and equipment: accumulated depreciation

    $23,068

  • 10c · Land, buildings and equipment, net

    beginning of year $4,685 · end of year $1,583

  • 17 · Accounts payable and accrued expenses

    beginning of year $30,660 · end of year $40,514

  • 27 · Net assets without donor restrictions

    beginning of year $536,613 · end of year $790,202

  • 28 · Net assets with donor restrictions

    beginning of year $4,179,021 · end of year $7,992,204

Mission and programs · 2023

Mission

TO PROMOTE THE COMMON GOOD FOR PRESENT AND FUTURE GENERATIONS IN THE AMERICAS THROUGH REGIONAL AND CROSS-BORDER COLLABORATION.

Activities or mission (Part I)

SEE PART III, LINE 1.

  • 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.

    Expenses $2,126,126 · Grants $2,077,507

  • 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.

    Expenses $1,499,511 · Grants $1,424,721

  • 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.

    Expenses $1,309,465 · Grants $1,207,068

  • 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.

    Expenses $776,035 · Grants $751,489

  • 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.

    Expenses $162,332 · Grants $135,148

  • 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.

    Expenses $385,520 · Grants $385,500

  • 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.

    Expenses $142,002 · Grants $88,533

  • OTHER

    Expenses $84,640

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • SEAN MCKAUGHAN

    CHAIR

    Total calculated
    $211,779
    From this org
    $0
    From related orgs
    $211,779
    Other
    $0
    Hours/week
    0.5 + 20 related

    Schedule J breakdown matched by us

    Base
    $0 + $211,779 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $211,779 related

  • MELAT TESFAYE

    TREASURER

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • KATHERINE MARSHALL

    BOARD MEMBER

    Total calculated
    $5,000
    From this org
    $5,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • EDITH ASIBEY

    BOARD MEMBER

    Total calculated
    $5,000
    From this org
    $5,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • HILDA VEGA

    BOARD MEMBER

    Total calculated
    $10,000
    From this org
    $2,000
    From related orgs
    $8,000
    Other
    $0
    Hours/week
    0.5 + 0.5 related

  • JESSIE PETRINI

    GRANTS & OPERATIONS MANAGER

    Total calculated
    $122,603
    From this org
    $118,457
    From related orgs
    $0
    Other
    $4,146
    Hours/week
    40

  • VALERIA SCORZA

    EXECUTIVE DIRECTOR

    Total calculated
    $116,515
    From this org
    $0
    From related orgs
    $116,515
    Other
    $0
    Hours/week
    20 + 20 related

  • CHRISTIAN SAGEL

    SECRETARY

    Total calculated
    $53,506
    From this org
    $0
    From related orgs
    $53,506
    Other
    $0
    Hours/week
    0.5 + 40 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • FUNDACION AVINA - PANAMA

    501(C)(3) · TO CONTRIBUTE TO SUSTAINABLE DEVELOPMENT IN LATIN AMERICA · PM

Provenance

Return type
form_990
Tax year
2023
Filed
8 August 2024
IRS schema version
2023v5.1
Source object
202432219349301348

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