Totals
- Total revenue
- $3,337,486
- Total expenses
- $53,478,325
- Contributions and grants received
- $2,509,705
- Grants paid
- $52,712,819
- Program service revenue
- $0
- Investment income
- $825,930
- Other revenue
- $1,851
- Total assets, end of year
- $7,684,362
- Total liabilities, end of year
- $55,339
- Net assets or fund balances, end of year
- $7,629,023
- Program services expenses (Part IX)
- $53,025,696
- Management and general expenses
- $349,626
- Fundraising expenses
- $103,003
- Program service expenses (Part III)
- $53,025,696
Program services were 99.2% 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
$2,509,705
-
3 · Investment income
total $825,930 · excluded $825,930
-
11a · Other revenue: MISCELLANEOUS
total $1,851 · excluded $1,851
-
11e · Other revenue, total
$1,851
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $162,488 · program services $162,488
-
2 · Grants to domestic individuals
total $2,328 · program services $2,328
-
3 · Grants to foreign organizations and individuals
total $52,548,003 · program services $52,548,003
-
5 · Compensation of officers, directors and key employees
total $135,792 · program services $99,128 · management and general $36,664
-
7 · Other salaries and wages
total $198,153 · program services $10,593 · management and general $111,153 · fundraising $76,407
-
8 · Pension plan contributions
total $7,918 · program services $212 · management and general $4,830 · fundraising $2,876
-
9 · Other employee benefits
total $57,672 · program services $17,569 · management and general $27,432 · fundraising $12,671
-
10 · Payroll taxes
total $25,304 · program services $7,709 · management and general $12,036 · fundraising $5,559
-
11b · Fees: legal
total $8,829 · program services $4,958 · management and general $3,871
-
11c · Fees: accounting
total $44,475 · program services $24,977 · management and general $19,498
-
11g · Fees: other
total $145,345 · program services $81,625 · management and general $63,720
-
13 · Office expenses
total $42,062 · program services $32,737 · management and general $9,325
-
15 · Royalties
total $6,534 · management and general $6,534
-
17 · Travel
total $7,398 · program services $1,069 · management and general $3,254 · fundraising $3,075
-
19 · Conferences, conventions and meetings
total $5,810 · program services $839 · management and general $2,556 · fundraising $2,415
-
22 · Depreciation, depletion and amortization
total $1,325 · management and general $1,325
-
23 · Insurance
total $15,382 · management and general $15,382
-
24a · Other expenses: MEMBERSHIPS
total $31,461 · program services $31,461
-
24b · Other expenses: BOARD HONORARIA
total $19,000 · management and general $19,000
-
24c · Other expenses: COMMUNICATIONS
total $11,877 · management and general $11,877
-
24d · Other expenses: BUSINESS FILINGS
total $1,169 · management and general $1,169
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $385,247 · end of year $404,057
-
2 · Savings and temporary cash investments
beginning of year $30,977,884 · end of year $3,353,189
-
3 · Pledges and grants receivable
beginning of year $8,330,000 · end of year $3,565,000
-
10a · Land, buildings and equipment: cost or other basis
$27,152
-
10b · Land, buildings and equipment: accumulated depreciation
$25,477
-
10c · Land, buildings and equipment, net
beginning of year $1,888 · end of year $1,675
-
11 · Investments: publicly traded securities
beginning of year $20,068,233 · end of year $360,441
-
15 · Other assets
beginning of year $37,795 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $29,909 · end of year $37,306
-
18 · Grants payable
beginning of year $2,000,000 · end of year $18,033
-
27 · Net assets without donor restrictions
beginning of year $788,502 · end of year $946,752
-
28 · Net assets with donor restrictions
beginning of year $56,982,636 · end of year $6,682,271
Mission and programs · 2025
Mission
ORGANIZATION'S MISSION: TO PROMOTE SUSTAINABLE DEVELOPMENT IN LATIN AMERICA AND GLOBALLY.
Activities or mission (Part I)
SEE PART III, LINE 1.
-
BIOMES: AVINA CONSIDERS THE BIOMES THAT EXIST IN SOUTH AMERICA (CHACO, PANTANAL, AMAZONIA) AND GLOBALLY TO BE A PUBLIC GOOD AND SEEKS TO GUARANTEE THE LONGEVITY OF THE ECOSYSTEM AND THE QUALITY OF LIFE OF RESIDENTS. IN ADDITION, THIS PROGRAM SUPPORTS MAPPING AND MONITORING OF 70% OF THE WORLD'S TROPICAL FOREST AREA BY 2030.
Expenses $45,004,616 · Grants $44,956,201
-
LABOR INNOVATION: THIS PROGRAM AREA SEEKS TO COMBINE EFFORTS, SOCIAL CAPITAL, AND RESOURCES (FROM PHILANTHROPY, COOPERATIONS, THE PRIVATE SECTOR, CIVIL SOCIETY, AND OTHER ACTORS), TO TAKE INTO ACCOUNT THE PERSPECTIVE AND INTERESTS OF WORKERS, COMPANIES, AND OTHER STAKEHOLDERS, IN THE CONSTRUCTION OF A LABOR SYSTEM THAT SUPPORTS DIGNITY AND CARE FOR THE PLANET IN THE CREATION OF GOODS AND THE PROVISION OF SERVICES.
Expenses $2,281,994 · Grants $2,250,881
-
INCLUSIVE CIRCULAR ECONOMY: THERE ARE MILLIONS OF LATIN AMERICANS WHO MAKE THEIR LIVING BY RECYCLING. DESPITE THEIR HISTORY OF CONTRIBUTIONS TO SOCIETY, THEY CONTINUE TO LIVE IN SOCIAL EXCLUSION AND WORK INFORMALLY, SUFFERING ECONOMIC EXPLOITATION. TO ACHIEVE A VISION FOR INCLUSIVE CIRCULAR ECONOMY, 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 $2,234,829 · Grants $2,175,328
-
DEMOCRACY: THIS PROGRAM AIMS TO INCREASE CIVIC PARTICIPATION AND COLLABORATIVE PRACTICES, INCLUDING THE USE OF CIVIC TECHNOLOGIES AND OPEN DATA IN ORDER TO ACHIEVE A STRONGER SOCIETY.
Expenses $2,032,401 · Grants $2,018,047
-
WATER: 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 OTHERS HAVE JOINED THE EFFORT, ALONG WITH HUNDREDS OF LOCAL ALLIES AND THOUSANDS OF COMMUNITY ORGANIZATIONS IN THE REGION TO IMPROVE AND ADVANCE COMMUNITY WATER PROCUREMENT.
Expenses $930,902 · Grants $919,433
-
CLIMATE: AVINA WORKS TO ENSURE THAT LATIN AMERICAN AND OTHER COUNTRIES ARE RECOGNIZED FOR THEIR LEADERSHIP AND INNOVATION IN CLIMATE ACTION.
Expenses $410,959 · Grants $392,929
-
OTHER
Expenses $129,995
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Melat TesfayeMELAT TESFAYE
TREASURER
- Total calculated
- $6,000
- From this org
- $6,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5 + 0.5 related
-
Katherine MarshallKATHERINE MARSHALL
BOARD MEMBER
- Total calculated
- $5,000
- From this org
- $5,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5 + 0.5 related
-
Hilda VegaHILDA VEGA
BOARD MEMBER
- Total calculated
- $4,000
- From this org
- $4,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5 + 0.5 related
-
Edith AsibeyEDITH ASIBEY
BOARD MEMBER
- Total calculated
- $4,000
- From this org
- $4,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5 + 0.5 related
-
Valeria ScorzaVALERIA SCORZA
BOARD MEMBER CHAIR
- Total calculated
- $330,288
- From this org
- $0
- From related orgs
- $330,288
- Other
- $0
- Hours/week
- 0.5 + 20 related
Schedule J breakdown matched by us
- Base
- $0 + $330,288 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $330,288 related
-
Jessie PetriniJESSIE PETRINI
EXECUTIVE DIRECTOR
- Total calculated
- $135,792
- From this org
- $130,620
- From related orgs
- $0
- Other
- $5,172
- Hours/week
- 40
-
Christian SagelCHRISTIAN SAGEL
SECRETARY
- Total calculated
- $65,203
- From this org
- $0
- From related orgs
- $65,203
- Other
- $0
- Hours/week
- 0.5 + 0.5 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
Assets distributed on this return
Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.
-
FUNDACION AVINA LOCAL
$44,100,548
Disposition · CASH TRANSFERRED TO RELATED ORGANIZATION FOR SUSTAINABLE DEVELOPMENT PROJECTS · Dec 31, 2025
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 9 August 2026
- IRS schema version
- 2025v4.2
- Source object
- 202612219349300001
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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