Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 540,842 | 1,061,491 | 1,186,888 | 1,190,141 | 1,319,441 | 5,298,803 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 540,842 | 1,061,491 | 1,186,888 | 1,190,141 | 1,319,441 | 5,298,803 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 1,753,378 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,545,425 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 540,842 | 1,061,491 | 1,186,888 | 1,190,141 | 1,319,441 | 5,298,803 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 443 | 659 | 711 | 691 | 320 | 2,824 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 5,301,627 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART 111, LINE 4A | THE INTERAMERICAN ASSOCIATION FOR ENVIRONMENTAL DEFENSE (AIDA) IS A NONPROFIT INTERNATIONAL ENVIRONMENTAL LAW ORGANIZATION THAT AIMS TO PROTECT THE RIGHT TO A HEALTHY ENVIRONMENT IN THE AMERICAS, WITH A FOCUS ON LATIN AMERICA. MANY NATIONS IN LATIN AMERICA DO NOT HAVE ENVIRONMENTAL LAW ORGANIZATIONS ACTIVELY DEFENDING THE PUBLIC INTEREST. WHEN POSSIBLE, AIDA FILLS THAT GAP. AIDA IS THE ONLY REGIONAL ORGANIZATION OF LATIN AMERICAN EXPERTS PROVIDING FREE LEGAL AND TECHNICAL SUPPORT TO PROTECT THE REGION'S ENVIRONMENT AND COMMUNITIES. OUR MISSION IS TO STRENGTHEN PEOPLE'S ABILITY TO GUARANTEE THEIR INDIVIDUAL AND COLLECTIVE RIGHT TO A HEALTHY ENVIRONMENT. WE DO THAT THROUGH THE DEVELOPMENT, IMPLEMENTATION, AND EFFECTIVE ENFORCEMENT OF NATIONAL AND INTERNATIONAL LAW COUPLED WITH THE PROVISION OF TECHNICAL EXPERTISE. AIDA SELECTS EMBLEMATIC CASES AND PROJECTS IN WHICH CONTRIBUTING EXPERTISE IN INTERNATIONAL AND COMPARATIVE LAW CAN ESTABLISH CRITICAL PRECEDENTS. WE TRY NEW APPROACHES, EXPANDING THE APPLICATION OF LAWS AND AGREEMENTS BEYOND THEIR USUAL SCOPE. WE WORK IN CLOSE COLLABORATION WITH GRASSROOTS GROUPS, NATIONAL AND REGIONAL ORGANIZATIONS, GOVERNMENT AGENCIES, AND INTERNATIONAL ORGANIZATIONS. AS TRUSTED PARTNERS AT MANY LEVELS, WE ARE ABLE TO ACT AS A BRIDGE BETWEEN GROUPS, AND TO REPLICATE SUCCESSFUL STRATEGIES ACROSS THE REGION. WE WORK AT THE NEXUS OF THE ENVIRONMENT AND HUMAN RIGHTS, BRINGING INTERNATIONAL HUMAN RIGHTS LAW TO BEAR ON ENVIRONMENTAL MATTERS. AIDA HAS CONTRIBUTED LEGAL EXPERTISE IN NEARLY 20 COUNTRIES ACROSS LATIN AMERICA AND THE CARIBBEAN, WITH EXTENSIVE ONGOING WORK IN MEXICO, GUATEMALA, COSTA RICA, COLOMBIA, ECUADOR, BRAZIL, PERU, BOLIVIA, CHILE AND ARGENTINA. AIDA'S MAIN PROGRAM SERVICE IS TO PROVIDE LEGAL SUPPORT IN INTERNATIONAL AND ENVIRONMENTAL LAW. OUR ORGANIZATIONAL INITIATIVES PRIORITIZE: BRINGING CLEAN ENERGY TO LATIN AMERICA AND PREVENTING INCREASED DEPENDENCE ON FOSSIL FUELS; SAFEGUARDING NATURAL SYSTEMS THAT REDUCE AND MITIGATE CLIMATE CHANGE, INCLUDING OUR OCEANS, KEY CARBON SINKS AND CRITICAL FRESHWATER RESOURCES; DEFENDING TRADITIONAL AND INDIGENOUS COMMUNITIES; PROTECTING ENVIRONMENTAL DEFENDERS; AND ADVOCATING FOR HEALTHY AIR. BELOW, WE PRESENT A LIST OF CASES AIDA LITIGATED AND PROJECTS WHERE WE PROVIDED LEGAL SUPPORT THIS FISCAL YEAR. NO FEES ARE SOUGHT OR RECOVERED FOR ANY AIDA CASEWORK. LITIGATION AND ADVOCACY BEFORE NATIONAL AND INTERNATIONAL TRIBUNALS OR DISPUTE RESOLUTION MECHANISMS ARGENTINA AIDA CONTINUES WORKING WITH LOCAL PARTNERS ON LEGAL STRATEGIES TO STOP THE ADVANCE OF HYDRAULIC FRACTURING ("FRACKING") WITHOUT APPROPRIATE ENVIRONMENTAL EVALUATION OR SAFEGUARDS, PARTICULARLY IN THE VACA MUERTA GAS FIELD. WE ARE ENGAGED IN A CASE THAT SEEKS NULLIFICATION OF FRACKING LICENSES IN THE COUNTRY, AND WE ARE ASSISTING LOCAL GROUPS IN THE PROVINCE OF MENDOZA, PROVIDING CRITICAL LEGAL AND TECHNICAL SUPPORT TO STRENGTHEN THEIR LITIGATION. WE DELIVERED A DOCUMENT TO THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS (IACHR) ON THE IMPACTS OF FRACKING IN VACA MUERTA AND THE VIOLATION OF HUMAN RIGHTS. WE ALSO PRESENTED A REQUEST FOR A THEMATIC HEARING WITH THE IACHR IN COORDINATION WITH OUR MAPUCHE ALLIES TO SHARE UPDATED AND RELEVANT INFORMATION ON THE SITUATION OF THE VIOLATED RIGHTS OF MAPUCHE COMMUNITIES IN VACA MUERTA. BOLIVIA AIDA CONTINUES EFFORTS TO PROTECT LAKES POOP AND URU URU IN BOLIVIA FOLLOWING THE JULY 2019 REQUEST THAT THE RAMSAR CONVENTION SECRETARIAT VISIT AND ISSUE RECOMMENDATIONS FOR THE RECOVERY AND PRESERVATION OF THESE LAKES. THE LAKES ARE AT GRAVE RISK FROM MINING, RIVER DIVERSION AND THE CLIMATE CRISIS, THREATENING THE SUBSISTENCE OF INDIGENOUS COMMUNITIES AND THE REGION'S UNIQUE PLANT AND ANIMAL SPECIES. AIDA WROTE THE RAMSAR CONVENTION PETITION WORKING WITH AN ALLIANCE OF SIGNATORY BOLIVIAN OF ORGANIZATIONS, INCLUDING THE BOLIVIAN INDIGENOUS WOMEN'S NETWORK. AIDA DEVELOPED THIS PETITION APPLYING A GENDER PERSPECTIVE DOCUMENTING THE SPECIALIZED IMPACTS ON WOMEN WHO GENERALLY PROVIDE WATER AND CARE FOR FAMILIES AND ANIMALS. WE ALSO IDENTIFIED A PREVIOUSLY UNKNOWN THREAT: HIGH LEVELS OF MERCURY POLLUTION IN THE WATER FROM MINING OPERATIONS. AFTER TWO YEARS OF ADVOCACY, THE BOLIVIAN GOVERNMENT ANNOUNCED A PLANNED VISIT FOR THE RAMSAR SECRETARIAT THE FALL OF 2021. WHILE THE VISIT HAS BEEN POSTPONED DUE TO COVID, THIS REPRESENTS AN IMPORTANT ADVANCEMENT TOWARD THE PROTECTION OF THESE CRITICAL ECOSYSTEMS AND THE PEOPLE WHO RELY ON THEM. BRAZIL AIDA WROTE AND SUBMITTED A REPORT ON THE SITUATION OF ENVIRONMENTAL DEFENDERS TO THE UN RAPPORTEUR ON DEFENDERS, REPORTING VIOLATIONS AND THREATS AGAINST INDIGENOUS AND NON-INDIGENOUS GROUPS IN BRAZIL. THIS LED US TO PARTICIPATE IN THE 46TH HUMAN RIGHTS COUNCIL SESSIONS, IN WHICH OUR ATTORNEY ISSUED A STATEMENT CALLING ATTENTION TO THE COMMUNITIES AFFECTED BY THE BELO MONTE MEGA-DAM IN THE BRAZILIAN AMAZON. THIS CONTRIBUTION PROVIDED THE RAPPORTEUR KEY INFORMATION THAT WILL BE INCLUDED IN REPORTS, AND ARE REFLECTED IN STATEMENTS MADE ABOUT BRAZIL IN THE LAST YEAR. WE ALSO SENT A DETAILED REPORT TO THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS REGARDING THE CASE OF BELO MONTE, INDICATING HOW SEVERAL AFFECTED COMMUNITIES ARE BEING THREATENED BY NEW PROJECTS THAT ARE ENTERING THE REGION, IN ADDITION TO THE EXISTING CONFLICTS THAT HAVE INCREASED DUE TO THE DEFORESTATION AND ENVIRONMENTAL POLICY OF THE CURRENT GOVERNMENT. |
| FORM 990, PART 111, LINE 4A | CHILE WE MONITOR COMPLIANCE WITH A HISTORIC SENTENCE FROM CHILE'S SUPREME COURT, WHICH ORDERED ADMINISTRATIVE AUTHORITIES OF DIFFERENT LEVELS OF GOVERNMENT TO CLEAN UP AN EMBLEMATIC SACRIFICE ZONE IN VENTANAS, CHILE. WE ARE MEETING PERIODICALLY WITH DEFENSORA AMBIENTAL, A LOCAL NGO IN CHARGE OF THE CASE, HELPING DOCUMENT GOOD PRACTICES FOR AIR QUALITY MONITORING THAT WILL BE OFFERED TO THE STATE AS A CONTRIBUTION TO THEIR FULFILLMENT OF THE SENTENCE. AIDA ALSO SUPPORTED LITIGATION RELATED TO HUMAN HEALTH AND ENVIRONMENTAL DAMAGE IN THE COMMUNITIES OF QUINTERO AND PUCHUNCAV, WHICH SUFFER NEGATIVE HEALTH EFFECTS FROM THE OPERATION OF OUTDATED COAL PLANTS. AIDA CONTINUES TO PROTECT SOUTHERN PATAGONIA FROM THE DESTRUCTIVE SALMON INDUSTRY. OUR ADVOCACY TO PROTECT PATAGONIA'S OCEANS SUPPORTED CHILE'S ENVIRONMENTAL SUPERINTENDENT IN DEVELOPING A STRICTER ENVIRONMENTAL CONTROL PROGRAM FOR THE SALMON INDUSTRY, INCLUDING AN EVALUATION OF ALL OPERATIONAL FACTORS AND AN ONLINE MONITORING SYSTEM FOR OXYGEN LEVELS. AS A RESULT OF OUR EFFORTS WITH INDIGENOUS KAWSQAR COMMUNITIES AND LOCAL ORGANIZATIONS, THE SUPREME COURT RULED IN FAVOR OF PROTECTING LANDS AND SEAS FROM EXPANSION OF THE SALMON INDUSTRY, REPEALING AN ENVIRONMENTAL PERMIT THAT HAD AUTHORIZED THE CONSTRUCTION OF A SALMON FARM IN LAKE BALMACEDA, CITING THE PROJECT'S FAILURE TO CONSIDER THE OBSERVATIONS OF LOCAL COMMUNITIES. THIS CASE SET AN IMPORTANT PRECEDENT AS THE NATION'S HIGHEST COURT RECOGNIZED THE VALUE OF INDIGENOUS PARTICIPATION IN THE ENVIRONMENTAL EVALUATION PROCESS OF PROJECTS THAT COULD AFFECT ANCESTRAL TERRITORIES. COLOMBIA THANKS TO THE ONGOING COLLECTIVE WORK WITH OUR PARTNERS AND ALLIES, THE NATIONWIDE JUDICIAL MORATORIUM ON FRACKING IN COLOMBIA IS STILL IN EFFECT TODAY ALTHOUGH EXCEPTIONS ARE BEING PROPOSED FOR PILOT PROJECTS. THIS REPRESENTS A SIGNIFICANT PRECEDENT FOR LATIN AMERICA. IN DECEMBER 2020, AIDA HELPED ORGANIZE A COALITION TO BRING LEGAL ACTION TO ALSO STOP PILOT FRACKING PROJECTS IN COLOMBIA. WE ARE COORDINATING THE LEGAL TEAM MADE UP OF ENVIRONMENTAL ORGANIZATIONS AND LEGAL CLINICS. IN SEPTEMBER AND OCTOBER 2020, AIDA PARTICIPATED IN HEARINGS FOR THE LITIGATION CHALLENGING THE COUNTRY'S FRACKING REGULATION BEFORE THE COLOMBIAN COUNCIL OF STATE. WE PRESENTED THE CLOSING ARGUMENTS, THOROUGHLY ANALYZING THE EVIDENCE PROVIDED TO THE JUDGE AND DEMONSTRATING THAT CURRENT REGULATIONS FAIL TO RESPECT THE PRECAUTIONARY PRINCIPLE BY NOT CONTEMPLATING THE RISKS AND IMPACTS ON THE ENVIRONMENT AND HUMAN HEALTH. IN OUR WORK ON COAL, AIDA PARTICIPATED IN THE SIMULTANEOUS FILING OF COMPLAINTS BEFORE THE OECD NATIONAL CONTACT POINTS IN IRELAND, THE UNITED KINGDOM, SWITZERLAND AND AUSTRALIA. WE DENOUNCED THE NONCOMPLIANCE OF THE PARENT COMPANIES OF THE CERREJN MINE, ANGLO AMERICAN, GLENCORE AND BHP BILLITON, AMONG OTHERS, FOR NON-COMPLIANCE WITH THE OECD GUIDELINES FOR MULTINATIONAL COMPANIES. THE COMPLAINTS ARE BASED ON THE MULTIPLE HARMS CAUSED BY THE CERREJN COAL MINE TO THE LIFE AND HUMAN RIGHTS OF THE INDIGENOUS, AFRODESCENDANT AND CAMPESINO POPULATIONS OF LA GUAJIRA AND THE LACK OF DUE DILIGENCE IN THE FRAMEWORK OF THEIR BUSINESS ACTIVITIES IN RELATION TO THE MINING EXPLOITATION CARRIED OUT BY THE CERREJN COMPANY. THE COMPLAINT WAS SUBMITTED BY THE IRISH ORGANIZATION GLOBAL LEGAL ACTION NETWORK (GLAN), WITH AIDA PROVIDING SUPPORT, TOGETHER WITH ALLIES INCLUDING THE INTERNATIONAL DEVELOPMENT AGENCY CHRISTIAN AID, THE ASK INITIATIVE IN SWITZERLAND, ABCOLOMBIA IN THE UNITED KINGDOM, AND THE COLOMBIAN HUMAN RIGHTS ORGANIZATIONS CINEP AND CAJAR. TO HOLD THE INTER-AMERICAN DEVELOPMENT BANK (IDB) ACCOUNTABLE FOR ITS INVESTMENT IN THE HIDROITUANGO DAM, WE CONTINUE TO CENTER OUR ADVOCACY STRATEGY ON A COMPLAINT TO THE BANK'S INTERNAL ACCOUNTABILITY MECHANISM (MICI). THIS COMPLAINT DEMONSTRATES HOW INTERNATIONAL COORDINATED EFFORTS TO DIALOGUE WITH THE IDB BASED ON CONCRETE CASES AND EVIDENCING THE BANK'S POOR PERFORMANCE THROUGH CLEAR EXAMPLES HAS HELPED TO DEEPEN THE UNDERSTANDING OF THE POLICIES AS WELL AS THE MECHANISMS, THUS STRENGTHENING THE ARGUMENTS, STRATEGIES AND RECOMMENDATIONS THAT THE IDB WORKING GROUP USES AND MAKES. OUR DIRECT WORK WITH COMMUNITIES HAS ALSO HELPED TO BUILD CAPACITIES AND DEEPEN THE TYPES OF PETITIONS AND ARGUMENTS MADE, IMPROVING DIALOGUE BETWEEN COMMUNITIES AND THE BANK. WE ARE CONTINUING TO ADVISE THE COMMUNITY AFFECTED BY THE HIDROITUANGO DAM DURING THE COMPLIANCE REVIEW PHASE AT THE MICI AND PROVIDING ADDITIONAL INFORMATION AND DIALOGUE WITH THE MICI. WE HAVE CONTINUED OUR ACCOMPANIMENT OF THE FOUR INDIGENOUS PEOPLES OF THE SIERRA NEVADA DE SANTA MARTA. WHILE THERE ARE CONTINUED THREATS FROM PROPOSED MINING ACTIVITIES, MOST RECENTLY AIDA HAS BEEN PARTICIPATING IN MEETINGS WITH THE COALITION TO DEVELOP A STRATEGY FOR LITIGATION REGARDING A NEWLY PROPOSED DAM NEAR THE CITY OF VALLEDUPAR. IN COLLABORATION WITH LOCAL AND NATIONAL ALLIES, WE DEVELOPED A FACT SHEET AND ARE IN THE PROCESS OF DEVELOPING AN AMICUS CURIAE REGARDING THIS CASE. AIDA ALSO CONTINUED EFFORTS TO PROTECT THE SANTURBAN PRAMO FROM THE IMPACTS OF LARGESCALE GOLD MINING. IN SEPTEMBER 2020, AIDA HELPED THE COMIT DE SANTURBAN AND OTHER ALLIES FILE A POPULAR ACTION AGAINST THE MINISTRY OF ENVIRONMENT AND SUSTAINABLE DEVELOPMENT (MADS) AND OTHER PUBLIC AUTHORITIES FOR NOT PROTECTING THE SANTURBAN PRAMO AND FOR ALLOWING THE PRESENCE OF THE LARGE-SCALE MINING PROJECT MINESA. THE POPULAR ACTION ARGUED A VIOLATION OF COLLECTIVE RIGHTS AND SOUGHT COURT ORDERS AIMED AT PROTECTING THE ECOSYSTEM. WE ALSO REVIEWED AND SUPPLEMENTED THE FINAL BRIEF OF THIS LAWSUIT, WHICH WAS NEVERTHELESS REJECTED BY THE COURT IN APRIL 2021. AIDA THEN SUPPORTED THE COMIT IN DEVELOPING AN APPEAL, WHICH IS STILL PENDING A FINAL DECISION. EVEN THOUGH CITIZENS IN CAJAMARCA, COLOMBIA DECIDED AGAINST MINING IN THEIR TERRITORY THROUGH A CONSULTATION PROCESS, THERE ARE TWO CURRENT LAWSUITS THAT THREATEN TO OVERTURN THIS DECISION AND THE PROTECTION OF LOS NEVADOS DEL TOLIMA PRAMO BY ALLOWING SOUTH AFRICAN ANGLOGOLD TO BUILD THE LA COLOSA MINE. AIDA FILED AN AMICUS CURIAE BRIEF IN ONE OF THESE LAWSUITS, HIGHLIGHTING THAT THE CONSULTATION AND THE MUNICIPAL AGREEMENT ARE A CLEAR EXPRESSION OF INTERNATIONAL ENVIRONMENTAL LAW THAT PROTECTS THE PRAMOS AS SOURCES OF FRESH WATER, CARBON SINKS, WETLANDS OF INTERNATIONAL IMPORTANCE, AND AS CRITICAL RESERVES OF BIODIVERSITY. AIDA ATTORNEYS SUPPORTED A LAWSUIT FILED BY VARIOUS INDIGENOUS TERRITORIAL AUTHORITIES AGAINST ENTITIES OF THE COLOMBIAN STATE, HELPING DEVELOP A COMPREHENSIVE AND COORDINATED RESPONSE TO COUNTERACT THE IMPACTS AND CONDUCT OF ILLEGAL MINING ACTIVITIES IN THE AMAZON. OUR INTERVENTION FOCUSED ON DEMONSTRATING THAT THE AMAZON IS AN INDISPENSABLE ECOSYSTEM AT THE REGIONAL AND GLOBAL LEVEL. WE ALSO PRESENTED TECHNICAL INFORMATION REGARDING THE LACK OF OPTIONS FOR REMEDIATING MERCURY CONTAMINATION IN WATER, AND HIGHLIGHTED COLOMBIA'S INTERNATIONAL OBLIGATIONS TO PROTECT POPULATIONS IN SPECIAL CONDITIONS OF VULNERABILITY FROM THE EFFECTS OF MERCURY WITHIN THE FRAMEWORK OF THE MINAMATA CONVENTION, AS WELL AS THE INTERNATIONAL OBLIGATIONS OF THE STATE TO GUARANTEE THE PROTECTION OF THE HUMAN RIGHTS OF INDIGENOUS PEOPLES, ESPECIALLY THOSE RELATED TO THE RIGHT TO FOOD |
| FORM 990, PART 111, LINE 4A | ECUADOR AIDA WORKED IN COLLABORATION WITH LOCAL ORGANIZATIONS TO DEVELOP STRATEGIES TO DEFEND THE KIMSACOCHA PRAMO IN ECUADOR AGAINST THE LOMA LARGA PROJECT. IN ADDITION, WE PRESENTED A DOCUMENT WITH LEGAL ARGUMENTS TO THE NATIONAL ASSEMBLY OF ECUADOR ON THE NEED TO MAINTAIN THE CONSTITUTIONAL PROTECTION OF THE PRAMOS ,AN ECOSYSTEMS ESSENTIAL FOR WATER SUPPLY, CLIMATE CHANGE ADAPTATION AND MITIGATION, AS WELL AS THE ECOLOGICAL, SOCIAL AND ECONOMIC IMPORTANCE FOR THE COUNTRY AND THE REGION. GUATEMALA AIDA CONTINUED WORKING TO HOLD THE INTER-AMERICAN DEVELOPMENT BANK ACCOUNTABLE FOR ITS INVESTMENTS IN THE POJOM AND SAN MATEO DAMS THROUGH A COMPLAINT TO THE BANK'S INTERNAL ACCOUNTABILITY MECHANISM (MICI). THE MICI RELEASED ITS FINAL REPORT IN APRIL 2021, CONCLUDING THAT IDB INVEST HAD FAILED TO COMPLY WITH ITS POLICIES ON INDIGENOUS PEOPLES, GENDER AND PARTICIPATION. THE REPORT RECOGNIZED VARIOUS IMPORTANT ASPECTS THAT WE PRESENTED IN THE COMPLAINT, INCLUDING THAT THE PROJECT TOOK PLACE IN INDIGENOUS PEOPLES' TERRITORIES AND DISREGARDED THE PRESENCE OF INDIGENOUS COMMUNITIES; IGNORED THE GENDER PERSPECTIVE AND THAT ITS IMPLEMENTATION HAS SERIOUSLY AFFECTED THE LIVES OF WOMEN; AFFECTED IMPORTANT CULTURAL SITES WITHOUT TAKING INTO CONSIDERATION CULTURAL IMPACTS; LACKED MECHANISMS FOR PARTICIPATION AND INFORMATION DISCLOSURE MECHANISMS; AND CAUSED VIOLENCE, INSECURITY, AND SERIOUS IMPACTS ON SOCIAL COHESION. DESPITE THESE ACKNOWLEDGEMENTS, THE MICI REPORT DID NOT PROPOSE SUFFICIENT LASTING AND ESSENTIAL SOLUTIONS. AIDA AND ALLIES SUBMITTED COMMENTS TO THE MICI REPORT-HIGHLIGHTING THE WEAKNESS OF THE RECOMMENDATIONS AND THE IMPORTANCE OF STRENGTHENING THE FINAL REPORT TO GUARANTEE THE RIGHTS OF INDIGENOUS PEOPLES AND WOMEN-AND DEVELOPED AN ADVOCACY STRATEGY THAT INCLUDES MEETINGS WITH THE IDB BOARD. MEXICO AIDA CONTINUES TO REPRESENT MAYAN COMMUNITIES IN CAMPECHE AND THE YUCATAN IN AN INTERNATIONAL CASE BEFORE THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS DENOUNCING THE CULTIVATION OF GENETICALLY MODIFIED SOY AS DAMAGING TO THE LIVES, HEALTH AND INTEGRITY OF MAYAN PEOPLE, THEIR LIVELIHOOD AS BEEKEEPERS, AND THE HEALTH OF THE ENVIRONMENT ON WHICH THEY DEPEND. WE RECEIVED A FAVORABLE RULING IN A CASE FILED BY GREENPEACE MEXICO AGAINST REGULATIONS THAT HINDER THE PRODUCTION OF RENEWABLE ENERGY IN MEXICO. AIDA SUPPORTED THE CASE THROUGH AN AMICUS CURIAE, AND THE JUDGMENT INCLUDED SOME OF THE ARGUMENTS WE CONTRIBUTED VIA OUR BRIEF. PERU AIDA REPRESENTS RESIDENTS OF LA OROYA WHO SUFFER LEAD POISONING AND OTHER TOXIC IMPACTS CAUSED BY EMISSIONS FROM A MULTI-METAL SMELTER. WE DOCUMENTED ONGOING HEALTH HARMS AND PROVIDED UPDATED INFORMATION IN LITIGATION BEFORE THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS. AFTER MORE THAN 15 YEARS SINCE OUR INITIAL PETITION, NEXT YEAR THE INTERAMERICAN COURT OF HUMAN RIGHTS WILL FINALLY HEAR THIS CASE, AS WE SEEK TO ESTABLISH COMPREHENSIVE REPARATIONS FOR THE AFFECTED FAMILIES AND ENSURE THAT THESE TYPES OF ACTIONS DO NOT HAPPEN AGAIN. REGIONAL LEGAL AND TECHNICAL SUPPORT, NON-LITIGATION ENERGY AND CLIMATE CHANGE TO PREVENT NEW PROPOSED COAL INFRASTRUCTURE IN COLOMBIA, WE EXPANDED OUR EFFORTS TO BUILD A NATIONAL COAL STRATEGY. WE PROVIDED THE LEGAL INFORMATION AND ANALYSIS OF COAL MINING AND COAL-FIRED POWER PLANTS TO ENABLE RELEVANT LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL ACTORS TO UNDERSTAND THE COAL ECONOMY IN COLOMBIA AND THE LEGAL FRAMEWORK WITHIN WHICH TO ADVOCATE FOR A JUST TRANSITION. WE TRACKED AND ASSESSED THE LEGAL STATUS OF PROPOSED NEW COAL MINING AND COAL-FIRED POWER PLANTS-INCLUDING VERIFYING THESE OBTAIN THE NECESSARY PERMITS AND CARRY OUT THE REQUISITE CONSULTATION WITH POTENTIALLY IMPACTED COMMUNITIES AND RELEVANT STAKEHOLDERS- SO AS TO ENABLE RAPID RESPONSE VIA LITIGATION, ORGANIZING, ADVOCACY, AND/OR COMMUNICATIONS TO STOP THESE PROJECTS. TO SUPPORT A JUST ENERGY TRANSITION IN CHILE, WE PROMOTED AN AWARENESS CAMPAIGN SO THAT CHILEAN ORGANIZATIONS THAT ARE ADVOCATING FOR ACCELERATED DECARBONIZATION DO NOT ACCEPT GAS AS A VIABLE TRANSITION FROM COAL IN CHILE'S ENERGY MATRIX. WE ALSO ANALYZED THE POSSIBILITY OF IMPLEMENTING A DIVESTMENT CAMPAIGN IN CHILE TO CUT FUNDING TO AES GENER, THE MAIN COMPANY BEHIND COAL-FIRED POWER PLANTS IN CHILE. IN MEXICO, WE ALSO BEGAN WORKING WITH ORGANIZATIONS FROM THE CITIZEN AIR QUALITY OBSERVATORY (OCCA) TO FORM A COALITION AND BUILD A STRATEGY TO STOP THE BURNING OF COAL AND FUEL OIL FOR ELECTRICITY PRODUCTION. DURING THIS INITIAL STAGE, OUR ROLE HAS BEEN TO PROPOSE AND LEAD THE ANALYSIS AND CONSOLIDATION OF THE JOINT STRATEGY, ENCOURAGING THE COORDINATION OF COLLABORATIVE WORK, INFORMATION SHARING, AND KNOWLEDGE BUILDING TO ADVANCE A JUST TRANSITION THROUGH A PARTICIPATORY, INCLUSIVE PROCESS THAT RESPECTS HUMAN RIGHTS. WE CONTINUED EFFORTS TO IMPEDE THE WIDESPREAD ADOPTION OF GAS AS A "BRIDGE FUEL AND BOLSTER RENEWABLE ENERGY. IN COLOMBIA WE PROMOTED THE CONSOLIDATION OF A COALITION OF ENVIRONMENTAL ORGANIZATIONS AND LEGAL CLINICS TO STOP THE ADVANCE OF FRACKING PILOT PROJECTS, AND WE SUCCESSFULLY DISCREDITED BIASED INDUSTRY EVIDENCE ABOUT THE RISKS AND IMPACTS OF FRACKING, WHICH HELPED MAINTAIN THE CURRENT JUDICIAL MORATORIUM. REGIONALLY, AIDA WORKED TO SUPPORT A JUST ENERGY TRANSITION IN LATIN AMERICA, HOSTING WORKSHOPS AND DIALOGUES CONNECTING DOZENS OF PEOPLE AND ORGANIZATIONS ACROSS LATIN AMERICA TO ADVANCE REGIONAL COLLABORATION CONNECTING THE HUMAN RIGHTS, CLIMATE, AND ENVIRONMENTAL MOVEMENTS. TOGETHER, WE DEVELOPED A COLLABORATIVE DEFINITION OF CLIMATE JUSTICE TO ENGAGE IN PARTICIPATORY PROCESSES WITH ALLIED ORGANIZATIONS TO EXPLORE AND ALIGN FUTURE MESSAGING. MARINE AND COASTAL WETLANDS PROTECTION AIDA ADVOCATES FOR IMPROVED NATIONAL AND INTERNATIONAL POLICIES TO END INDISCRIMINATE FISHING PRACTICES AND REDUCE OVERALL FISHING EFFORTS, ADOPT PRECAUTIONARY FISHING POLICIES, PROTECT COASTAL HABITAT, AND DEVELOP ECONOMIC INCENTIVES AND SYSTEMS THAT WILL FACILITATE THE TRANSITION TO SUSTAINABLE MARINE RESOURCE USE IN LATIN AMERICA. OVER THE PAST YEAR AIDA CONTINUED LEADING LATIN AMERICAN REPRESENTATION IN THE HIGH SEAS ALLIANCE, COLLABORATING WITH GOVERNMENTS TO NEGOTIATE AN AMBITIOUS TREATY WITHIN THE UNITED NATIONS THAT AIMS TO PROTECT KEY MIGRATORY SPECIES OF SHARKS, WHALES, TURTLES AND TUNA THAT CALL THESE WATERS HOME. THE HIGH SEAS ARE NOT ONLY ESSENTIAL TO LONG-TERM OCEAN HEALTH, BUT ACT AS CARBON SINKS TO HELP MITIGATE CLIMATE CHANGE. THIS YEAR, AIDA SIGNED AN AGREEMENT WITH THE CENTRAL AMERICAN ORGANIZATION OF THE FISHERIES AND AQUACULTURE SECTOR (OSPESCA) TO DEVELOP AN ECOSYSTEM BASED FISHERIES MANAGEMENT PLAN FOR CORAL REEFS IN CENTRAL AMERICA THAT AIMS TO MAINTAIN ECOSYSTEMS IN A HEALTHY, PRODUCTIVE, AND RESILIENT CONDITION, THUS IMPROVING HUMAN WELL-BEING, LIVELIHOODS, AND EQUITY. IN COSTA RICA, WE DEVELOPED A GUIDE FOR ENVIRONMENTAL IMPACT ASSESSMENTS (EIAS) THAT REPRESENTS A KEY TOOL FOR DEVELOPING THE NECESSARY REGULATIONS FOR EIAS IN CORAL REEF ECOSYSTEMS. AIDA ALSO PARTNERED WITH LOCAL ORGANIZATIONS AND ACTORS, CITING LEGAL ARGUMENTS IN CALLING FOR THE WITHDRAWAL OF THE MASSIVE CHINESE FISHING FLEET THAT WAS POSITIONED AND CONDUCTING MASSIVE SCALE EXTRACTION JUST OUTSIDE OF THE BORDER OF THE GALAPAGOS MARINE RESERVE IN ECUADOR. |
| FORM 990, PART 111, LINE 4A | ENVIRONMENTAL GOVERNANCE AND SCIENTIFIC SUPPORT AIDA PROVIDES TECHNICAL SUPPORT AND RESOURCES TO BUILD GOVERNMENT AND COMMUNITY UNDERSTANDING OF RISKS AND IMPACTS OF MINING ACTIVITIES AND OTHER ENVIRONMENTAL PROBLEMS. THIS YEAR, WE HOSTED MULTIPLE SCIENTIFIC WEBINARS REGARDING THE IMPACTS OF METAL MINING, THE EXTRACTION OF FOSSIL FUELS, AND AIR QUALITY AND ENVIRONMENTAL HEALTH IN THE AMERICAS. WE ALSO CONDUCTED EXTENSIVE TECHNICAL AND SCIENTIFIC ANALYSES ON THE LICENSING AND REGULATORY PROCESSES IN THE BELO SUN MINING CASE, AFFECTING A KEY AREA OF THE AMAZON IN BRAZIL. THESE ANALYSES PROVIDED THE BASIS FOR THE LEGAL ARGUMENTS OF AIDA AND PARTICIPATING COALITIONS. ADDITIONALLY, WE ORGANIZED A SERIES OF VIRTUAL ACTIVITIES (SEMINARS AND WORKSHOPS) ON GOLD MINING IN THE ANDEAN-AMAZON BASIN TO PROMOTE COLLABORATION AND THE EXCHANGE OF INFORMATION TO PREVENT, MITIGATE, AND REMEDY THE NEGATIVE IMPACTS OF ALLUVIAL MINING IN THE REGION. PARTICIPANTS FROM 17 COUNTRIES ACROSS LATIN AMERICA, EUROPE, AND THE US, INCLUDED FUNDERS, MEMBERS OF THE AFFECTED COMMUNITIES, CIVIL SOCIETY ORGANIZATION REPRESENTATIVES, KEY AUTHORITIES, AND ACADEMICS. THE ONLINE ACTIVITIES STARTED WITH A SEMINAR SERIES HELD IN DECEMBER AND THEN CONTINUED FOR SIX DAYS SPREAD OVER TWO WEEKS FROM JANUARY 25-FEBRUARY 5. WE ORGANIZED AND FACILITATED A COMBINATION OF HIGH-QUALITY PUBLIC WEBINARS AND CLOSED WORKSHOPS WHERE INVITED STAKEHOLDERS EXCHANGED KNOWLEDGE, IDEAS, AND LESSONS LEARNED, PROPOSING SOLUTIONS AND RECOMMENDATIONS FOR FUTURE EFFORTS. THE FOUR PUBLIC WEBINARS HAD A COMBINED 2,171 REGISTRATIONS AND 587 PARTICIPANTS, AND THE CLOSED WORKSHOPS HAD 217 PARTICIPANTS (NOT INCLUDING AIDA TEAM MEMBERS). IN FEBRUARY 2021 WE PUBLISHED THE REPORT "GLOBAL BEST PRACTICES FOR THE ENVIRONMENTAL IMPACT ASSESSMENTS: A GUIDE FOR PUBLIC POLICIES IN LATIN AMERICA AND THE CARIBBEAN", PRESENTING A COMPARATIVE ANALYSIS OF BEST PRACTICES IN PREPARING ENVIRONMENTAL IMPACT ASSESSMENTS. IT COMPLEMENTS OUR EARLIER EFFORTS IN WHICH WE PROVIDED SPANISH LANGUAGE TERMS OF REFERENCE FOR THE CONTENT OF MINING PROJECTS' ENVIRONMENTAL IMPACT ASSESSMENTS (EIAS). AVAILABLE IN BOTH SPANISH AND PORTUGUESE, THE REPORT SUMMARIZES AND ANALYZES INTERNATIONAL AND NATIONAL STANDARDS ON EIAS, IDENTIFYING THE BEST PRACTICES THAT LATIN AMERICAN STATES SHOULD BE IMPLEMENTING. IN PARTICULAR, THE REPORT HIGHLIGHTS THE FACT THAT EIAS SHOULD CONSIDER THE ADDITIONAL IMPACTS THAT ACTIVITIES AND PROJECTS MAY HAVE BOTH ON AND DUE TO CLIMATE CHANGE. TO FURTHER DISSEMINATE OUR FINDINGS, DURING THE FIRST TRIMESTER OF 2021 WE ORGANIZED THREE WEBINARS ON EIAS, INVITING BROAD CONSTITUENCIES FROM PEOPLE WORKING WITH COMMUNITIES, ORGANIZATIONS, AND LOCAL GOVERNMENTS IN THE REGION, TO HELP BUILD CAPACITY AROUND EIAS. THE WEBINARS SERVED TO WIDELY DISSEMINATE THE RESULTS OF THE GLOBAL BEST PRACTICES REPORT, RAISE AWARENESS OF GLOBAL GOOD PRACTICES IN EIAS, AND ENCOURAGE GOVERNMENTS TO CREATE AND STRENGTHEN SOCIAL AND ENVIRONMENTAL STANDARDS FOR ENERGY AND INFRASTRUCTURE INVESTMENTS, WITH EMPHASIS ON THE INCLUSION OF CLIMATE CHANGE ELEMENTS. WE HAD 1,167 TOTAL REGISTERED PARTICIPANTS WHO ALL RECEIVED THE RECORDED WEBINARS, AND 426 LIVE ATTENDEES. IN BRAZIL, IN PARALLEL WITH OUR SUPPORT FOR COMMUNITIES IN THE BELO MONTE CASE, WE SHARED AN ALERT WITH OUR ALLIES ABOUT THE MISLEADING INFORMATION THAT BELO SUN DISCLOSED TO INVESTORS REGARDING THE PROPOSED GOLD MINING PROJECT IN THE BRAZILIAN AMAZON. THE ALERT WAS PICKED UP BY VARIOUS NEWS OUTLETS AND HIGHLIGHTED HOW THE MINING COMPANY FAILED TO DISCLOSE INFORMATION, "RELYING ON INVESTORS' LACK OF KNOWLEDGE CONCERNING LICENSING LEGISLATION IN BRAZIL." LEGAL CAPACITY BUILDING AIDA ORGANIZES AND PARTICIPATES IN WORKSHOPS, CONFERENCES AND EVENTS AROUND THE WORLD TO HELP EDUCATE ENVIRONMENTAL AND HUMAN RIGHTS DEFENDERS AND LAWYERS REGARDING NATIONAL AND INTERNATIONAL ENVIRONMENTAL AND HUMAN RIGHTS LAW AND THE LINKS BETWEEN CLIMATE CHANGE, ENVIRONMENTAL DEGRADATION AND HUMAN HEALTH. WE HAVE CONTINUED STRENGTHENING CLIMATE LITIGATION CAPACITIES IN LATIN AMERICA THROUGH OUR COMMUNITY OF PRACTICE OF CLIMATE LITIGATORS ACROSS THE REGION AND WE DESIGNED A DYNAMIC CLIMATE LITIGATION PLATFORM TO SHARE MATERIALS IN SPANISH WITH ALLIES WORKING ACROSS LATIN AMERICA. TO MAKE THE PROCESS TRULY INCLUSIVE AND PARTICIPATORY, WE CREATED AN ADVISORY COMMITTEE OF FIVE MEMBERS REPRESENTING ORGANIZATIONS IN DIFFERENT COUNTRIES ACROSS THE REGION. THIS COMMITTEE HELPS MAKE DECISIONS REGARDING THE COMMUNITY OF PRACTICE AND THE CLIMATE LITIGATION PLATFORM. AFTER THE HISTORIC DECISION BY THE DISTRICT COURT IN THE HAGUE AGAINST SHELL, WE ORGANIZED A CONVERSATION WITH ONE OF THE CASE'S PARTICIPANTS TO ENRICH THE COMMUNITY OF PRACTICE WITH EXPERIENCE FROM OUR PEERS LITIGATING OUTSIDE OF LATIN AMERICA. THE EVENT GENERATED INTEREST AMONG MEMBERS AND INSPIRED US TO CONTINUE MAKING INTERNATIONAL CONNECTIONS AROUND CLIMATE LITIGATION STRATEGIES. AS A RESULT, WE ORGANIZED A SERIES OF CONVERSATIONS ON SIX INTERNATIONAL CLIMATE LITIGATION CASES, WHICH WILL BE USED AS A BASE FOR THE DESIGN OF POSSIBLE REGIONAL CLIMATE CASES FROM AIDA AND/OR THE COMMUNITY OF PRACTICE. |
| 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 DIRECTORS. COMPENSATION LEVELS ARE REVIEWED AT LEAST EVERY TWO YEARS TO ENSURE CONSISTENCY WITH THE FACTORS LISTED ABOVE. THE COMPENSATION LEVELS FOR THE EXECUTIVE DIRECTOR ARE BASED ON THE PRECEDING FACTORS WITH A DIRECT COMPARISON TO COMPENSATION LEVELS OF LOCAL AIDA PARTICIPATING ORGANIZATIONS (EARTHJUSTICE IN THE UNITED STATES, AND CEMDA IN MEXICO). THE AIDA BOARD OF DIRECTORS ANNUALLY APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AS PART OF THE BUDGET-APPROVAL PROCESS. NO ONE WITH A CONFLICT OF INTEREST PARTICIPATES IN ANY DECISION-MAKING REGARDING COMPENSATION LEVELS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE AIDA WEBSITE PROVIDES PUBLIC ACCESS TO THE YEARLY AUDITED FINANCIAL STATEMENTS, FORM 990, AND 501(C)3 STATUS LETTER. THIS INFORMATION IS ALSO AVAILABLE VIA GUIDESTAR.ORG. |
| 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. |
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