TY 2023 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

Employer identification number

47-4384010

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..				2,614,890	3,493,196	6,108,086
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	0	0	0	2,614,890	3,493,196	6,108,086
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) ..
6	Public support. Subtract line 5 from line 4.						6,108,086

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..	0	0	0	2,614,890	3,493,196	6,108,086
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	2,195	1,509	1,919	3,114	4,250	12,987
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.)..						0
11	Total support. Add lines 7 through 10						6,121,073

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

99.788 %

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

81.927 %

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(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 on 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.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	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)
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2023 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-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

Employer identification number

47-4384010

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT		Employer identification number 47-4384010

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT			Employer identification number 47-4384010
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

Employer identification number

47-4384010

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1J ANESTAL CEO	(i) (ii)	0 ------------- 165,000	0 ------------- 0	0 ------------- 0	0 ------------- 10,044	0 ------------- 14,705	0 ------------- 189,749	0 -------------
2D LABADY CONTROLLER	(i) (ii)	86,500 ------------- 0	0 ------------- 0	50,947 ------------- 0	0 ------------- 0	18,494 ------------- 0	155,941 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
Schedule J, Part I, Line 3	IN ADHERENCE TO THOROUGH AND PROFESSIONAL PRACTICES, THE ORGANIZATION METICULOUSLY EVALUATES A COMPREHENSIVE SALARY ADMINISTRATION PROGRAM, ENCOMPASSING PAY GRADES AND RANGES, METICULOUSLY PROVIDED BY THE UN-ECOSOC AGENCIES. FURTHERMORE, IT DILIGENTLY CONDUCTS AN AUTONOMOUS SALARY REVIEW, ENSURING EQUAL DISSEMINATION OF THIS VITAL INFORMATION TO ALL MEMBER AGENCIES. THE ORGANIZATION'S ROBUST PROCESS INCLUDES A DETAILED ASSESSMENT OF NATIONAL AND LOCAL INFLATION RATES, CAREFUL CONSIDERATION OF ITS INTERNAL FUNDING CAPACITIES, AND METICULOUS SCRUTINY OF PLANNED SALARY BUDGETS. AN INDISPENSABLE ELEMENT OF THIS EVALUATION PROCESS ENTAILS A METICULOUS REVIEW OF ANNUAL PERFORMANCE APPRAISALS TO ASCERTAIN FAIR AND MERIT-BASED SALARY INCREMENTS. TO MAINTAIN CURRENCY AND EFFECTIVENESS, ALL SALARY SCHEDULES UNDERGO A DILIGENT ANNUAL REVIEW OR AS DEEMED NECESSARY BY THE ESTEEMED BOARD FINANCE COMMITTEE. THROUGH THESE METICULOUS METHODOLOGIES, THE ORGANIZATION UPHOLDS ITS COMMITMENT TO TRANSPARENT AND EQUITABLE SALARY PRACTICES IN ALIGNMENT WITH INDUSTRY-LEADING STANDARDS.

Return Reference

Explanation

Schedule J, Part I, Line 3

IN ADHERENCE TO THOROUGH AND PROFESSIONAL PRACTICES, THE ORGANIZATION METICULOUSLY EVALUATES A COMPREHENSIVE SALARY ADMINISTRATION PROGRAM, ENCOMPASSING PAY GRADES AND RANGES, METICULOUSLY PROVIDED BY THE UN-ECOSOC AGENCIES. FURTHERMORE, IT DILIGENTLY CONDUCTS AN AUTONOMOUS SALARY REVIEW, ENSURING EQUAL DISSEMINATION OF THIS VITAL INFORMATION TO ALL MEMBER AGENCIES. THE ORGANIZATION'S ROBUST PROCESS INCLUDES A DETAILED ASSESSMENT OF NATIONAL AND LOCAL INFLATION RATES, CAREFUL CONSIDERATION OF ITS INTERNAL FUNDING CAPACITIES, AND METICULOUS SCRUTINY OF PLANNED SALARY BUDGETS. AN INDISPENSABLE ELEMENT OF THIS EVALUATION PROCESS ENTAILS A METICULOUS REVIEW OF ANNUAL PERFORMANCE APPRAISALS TO ASCERTAIN FAIR AND MERIT-BASED SALARY INCREMENTS. TO MAINTAIN CURRENCY AND EFFECTIVENESS, ALL SALARY SCHEDULES UNDERGO A DILIGENT ANNUAL REVIEW OR AS DEEMED NECESSARY BY THE ESTEEMED BOARD FINANCE COMMITTEE. THROUGH THESE METICULOUS METHODOLOGIES, THE ORGANIZATION UPHOLDS ITS COMMITMENT TO TRANSPARENT AND EQUITABLE SALARY PRACTICES IN ALIGNMENT WITH INDUSTRY-LEADING STANDARDS.

Schedule J (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

Employer identification number

47-4384010

Return Reference	Explanation
Form 990, Part I, Line 1	THE ORGANIZATION'S MISSION STATEMENT IS FOCUSED ON PROMOTING AND SUPPORTING INTELLECTUAL MANAGEMENT WHILE EFFICIENTLY MANAGING GENERAL AND FUNDRAISING EXPENSES. WITH A DETAILED BREAKDOWN OF TOTAL EXPENSES ANNUALLY, INCLUDING DEVELOPMENT, GENERAL, AND FUNDRAISING EXPENSES, THE ORGANIZATION AIMS TO FIGHT FOR RIGHTS THROUGH PROGRAM SERVICE AND COMMUNITY EXPENSES. TO UPHOLD TRANSPARENCY AND INTEGRITY, BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT, ENSURING THAT ANY POTENTIAL CONFLICTS ARE DISCLOSED PROMPTLY. THE COMMITMENT TO SUPPORTING DISADVANTAGED POPULATIONS BOTH LOCALLY AND INTERNATIONALLY IS EVIDENT THROUGH INITIATIVES IN TECHNOLOGY DEVELOPMENT AND COMMUNITY PROGRAMS. WITH A REVENUE OF $400,482 AND A STRATEGIC ALLOCATION OF FUNDS TOWARDS VARIOUS PROGRAM SERVICES, THIS ORGANIZATION PRIORITIZES IMPACTFUL CONTRIBUTIONS TO MAKE A DIFFERENCE IN SOCIETY.
Form 990, Part III, Line 4b	IN OUR MISSION TO SUPPORT THE PROGRAM COMMUNITY, WE HAVE DEVELOPED A RANGE OF ADDITIONAL PROGRAMS AIMED AT FUNDING COMMUNITY EXPENSES TOTALING $992,005. DESPITE THE ABSENCE OF GRANTS AMOUNTING TO $0, OUR REVENUE OF $400,482 HAS BEEN INSTRUMENTAL IN FACILITATING THESE INITIATIVES. BY STRATEGICALLY ALLOCATING RESOURCES AND MAXIMIZING THE IMPACT OF OUR PROGRAMS, WE CONTINUE TO UPHOLD OUR COMMITMENT TO SERVING THE COMMUNITY EFFECTIVELY.
Form 990, Part III, Line 4d	ACID AND ITS PARTNERS INTRODUCED AN INDEPENDENT LIVING PROGRAM, A SIGNIFICANT ENDEAVOR DESIGNED TO EMPOWER YOUNG ADULTS AGED 16-21 AND THEIR FAMILIES IN ATTAINING INDEPENDENCE AND SELF-SUFFICIENCY. THE INITIATIVE REVOLVES AROUND SUPERVISED COMMUNITY-BASED HOUSING OPTIONS, ENSURING A STABLE LIVING ENVIRONMENT THAT FOSTERS PERSONAL DEVELOPMENT WHILE OFFERING CRUCIAL SUPPORT. THIS PROGRAM IS POISED TO MAKE A POSITIVE IMPACT BY PROVIDING THE NECESSARY RESOURCES FOR PARTICIPANTS TO THRIVE AND GROW TOWARDS SELF-RELIANCE. IN FISCAL YEAR 2023, THE ACID INDEPENDENT LIVING PROGRAM MADE A CONSIDERABLE IMPACT ON THE COMMUNITY BY SERVING 53 CLIENTS, PROVIDING A TOTAL OF 10,967 DAYS OF CARE. THE COMPREHENSIVE SUPPORT OFFERED DURING THIS PERIOD WAS UNDERPINNED BY A FINANCIAL INVESTMENT TOTALING $637,288. NOTABLY, THE PROGRAM RECEIVED $116,062 IN GRANTS, WITH OVERALL REVENUE AMOUNTING TO $711,763
Form 990, Part VI, Section B, Line 11b	IN ACCORDANCE WITH BEST PRACTICES, A DRAFT COPY OF THE 990 IS ELECTRONICALLY SHARED WITH THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING. THE BOARD METICULOUSLY REVIEWS THE DOCUMENT AND OFFERS THEIR VALUABLE FEEDBACK, CREATING A COLLABORATIVE ENVIRONMENT TO ENSURE ACCURACY AND COMPLETENESS. ITERATIVE ROUNDS OF REVISION AND ADJUSTMENT TAKE PLACE UNTIL THE RETURN IS IMPECCABLY FINALIZED AND ENDORSED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE, REFLECTING THE ORGANIZATION'S COMMITMENT TO TRANSPARENCY AND COMPLIANCE WITH REGULATORY REQUIREMENTS.
Form 990, Part VI, Section B, Line 12c	THE ORGANIZATION MAINTAINS A ROBUST CONFLICT-OF-INTEREST POLICY THAT EXTENDS TO BOTH THE BOARD OF DIRECTORS AND OFFICERS, REFLECTING A COMMITMENT TO TRANSPARENCY AND ACCOUNTABILITY. UPON JOINING THE BOARD, EACH MEMBER IS REQUIRED TO SIGN THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT. FURTHERMORE, SITTING BOARD MEMBERS AND OFFICERS MUST ANNUALLY REAFFIRM THEIR COMMITMENT BY SIGNING THE STATEMENT AND DISCLOSING ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY ARISE DURING THEIR TENURE. THIS DILIGENT APPROACH ENSURES THAT THE ORGANIZATION'S LEADERSHIP UPHOLDS THE HIGHEST STANDARDS OF ETHICAL CONDUCT AND INTEGRITY IN THEIR DECISION-MAKING PROCESSES.
Form 990, Part VI, Section B, Line 15	THE SALARY RANGE FOR THE CEO WAS METICULOUSLY DETERMINED THROUGH A COMPREHENSIVE SURVEY OF NONPROFIT EXECUTIVE SALARIES WITHIN ORGANIZATIONS OF COMPARABLE SIZE, BOTH IN TERMS OF BUDGET AND STAFF, ACROSS THE NEW YORK CITY AREA. THIS METHOD ENSURES THAT THE COMPENSATION PACKAGE IS ALIGNED WITH INDUSTRY STANDARDS AND APPROPRIATELY REFLECTS THE RESPONSIBILITIES AND LEADERSHIP REQUIRED FOR THE ROLE. BY BENCHMARKING AGAINST SIMILAR ORGANIZATIONS, THE SALARY RANGE AIMS TO ATTRACT TOP-TIER TALENT WHILE REMAINING COMPETITIVE AND JUSTIFIABLE IN THE NONPROFIT SECTOR.
Form 990, Part VI, Section C, Line 19	AS PER THE REGULATORY REQUIREMENTS OUTLINED IN SECTION 6104 OF THE INTERNAL REVENUE CODE, ACID ENSURES TRANSPARENCY AND COMPLIANCE BY MAKING ITS FORM 990 EASILY ACCESSIBLE FOR PUBLIC INSPECTION. THE ORGANIZATION DILIGENTLY POSTS THE NECESSARY DOCUMENTS ON PLATFORMS LIKE GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. FURTHERMORE, INDIVIDUALS CAN REQUEST A COPY OF FORM 990, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY BY SUBMITTING A WRITTEN REQUEST TO THE SPECIFIED ADDRESS AT 276 5TH AVE SUITE 704, NEW YORK, NY 10001. THIS DEMONSTRATES ACID'S COMMITMENT TO ACCOUNTABILITY AND OPENNESS IN ITS OPERATIONS.
Form 990, Part IX, Line 11g	IN THE FINANCIAL BREAKDOWN PRESENTED, THE ORGANIZATION DISCLOSES DETAILED INFORMATION ON VARIOUS FEES INCURRED, SHOWCASING TRANSPARENCY AND ACCOUNTABILITY IN ITS OPERATIONS. PROGRAM CONSULTING FEES ACCOUNT FOR A SUBSTANTIAL PORTION OF THE EXPENSES, TOTALING $330,095, UNDERSCORING THE INVESTMENT IN PROGRAM DEVELOPMENT AND SUPPORT. SIMILARLY, DEVELOPMENT CONSULTING FEES AMOUNT TO $41,648, REFLECTING A COMMITMENT TO ADVANCING THE ORGANIZATION'S MISSION THROUGH STRATEGIC DEVELOPMENT INITIATIVES. THE BREAKDOWN OF EXPENSES FURTHER INCLUDES PAYROLL SERVICE FEES AND OTHER CONSULTING FEES, DETAILING THE INVESTMENT IN ESSENTIAL SERVICES AND EXPERT ADVICE. NOTABLY, STRATEGIC/EVENT DEVELOPMENT MANAGEMENT EXPENSES OF $155,000 HIGHLIGHT A SIGNIFICANT ALLOCATION TOWARDS ENHANCING ENGAGEMENT AND OUTREACH. THE METICULOUS CATEGORIZATION OF EXPENSES EXEMPLIFIES PRUDENT FINANCIAL MANAGEMENT AND DEDICATION TO FULFILLING THE ORGANIZATION'S OBJECTIVES. OVERALL, THE TOTAL OTHER FEES REPORTED ON FORM 990 SIGNIFY A COMPREHENSIVE APPROACH TO RESOURCE UTILIZATION AND OPERATIONAL EFFICIENCY, AMOUNTING TO $582,940.
Form 990, Part XII, Line 2c	THE BOARD OF DIRECTORS HOLDS A CRUCIAL ROLE IN OVERSEEING AND REVIEWING FINANCIAL STATEMENTS AND SELECTING AN INDEPENDENT ACCOUNTANT FOR THE ORGANIZATION. THIS RESPONSIBILITY REMAINS CONSISTENT AND UNCHANGED FROM PREVIOUS YEARS, DEMONSTRATING THE BOARD'S COMMITMENT TO UPHOLDING FINANCIAL INTEGRITY AND ACCOUNTABILITY. BY DILIGENTLY CARRYING OUT THESE DUTIES, THE BOARD ENSURES THAT FINANCIAL PRACTICES ALIGN WITH THE COMPANY'S GOALS AND REGULATORY REQUIREMENTS WHILE SAFEGUARDING ITS STAKEHOLDERS' INTERESTS. THIS UNWAVERING DEDICATION TO FINANCIAL OVERSIGHT REFLECTS THE BOARD'S PROFESSIONALISM AND DEDICATION TO MAINTAINING TRANSPARENCY AND TRUST WITHIN THE ORGANIZATION.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

TY 2023 ReasonableCauseExplanation

Name:

AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT

EIN:

47-4384010

Software ID:

23018249

Software Version:

v1.00

Explanation:

REASONABLE CAUSE FOR LATE FILING IS A SUDDEN ILLNESS OF THE OFFICE MANAGER ADDED TO A NATURAL DISASTER THAT DIRECTLY IMPACTED OUR ORGANIZATION'S ABILITY TO FILE ITS TAXES PROMPTLY.

1	Briefly describe the organization’s mission or most significant activities: ACID'S CORE MISSION LIES IN ADVOCATING FOR INTELLECTUAL ADVANCEMENT AND TECHNOLOGICAL SUPPORT WITHIN MARGINALIZED COMMUNITIES, ALL WHILE FOSTERING A GLOBAL SPIRIT OF SOLIDARITY. BY ACTIVELY TAKING A STAND AGAINST POVERTY, THE ORGANIZATION IS DEDICATED TO LAYING THE GROUNDWORK FOR A MORE JUST, INCLUSIVE, AND EQUAL SOCIETY WHERE HUMAN RIGHTS ARE UPHELD. THROUGH ITS RELENTLESS COMMITMENT TO THESE PRINCIPLES, ACID AIMS TO EMPOWER THOSE IN NEED AND DRIVE POSITIVE CHANGE ON AN INTERNATIONAL SCALE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	15
6	Total number of volunteers (estimate if necessary) .............	6	300
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,614,890	3,493,196
9	Program service revenue (Part VIII, line 2g) .........	609,000	925,221
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,114	23,719
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	333	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,227,337	4,442,136
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	70,000	54,808
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	301,020	2,422,686
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 279,521
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,745,227	1,242,559
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,116,247	3,720,053
19	Revenue less expenses. Subtract line 18 from line 12.......	1,111,090	722,083
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,632,200	3,134,727
21	Total liabilities (Part X, line 26).............	241,854	1,022,298
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,390,346	2,112,429

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 443,972 including grants of $ 33,840 ) (Revenue $ 584,659 )
	IN 2021, THE AGENCY OF INTERNATIONAL COOPERATION FOR DEVELOPMENT KICKED OFF A GROUNDBREAKING PROGRAM CALLED "CHANGING LIVES THROUGH THE 17 GOALS \| SUSTAINABLE DEVELOPMENT." THIS INITIATIVE EMBODIES A PROFESSIONAL AND IMPACTFUL APPROACH TOWARDS PROVIDING TOOLS, RESOURCES, AND CONNECTIONS TO THE WIDER PHILANTHROPIC COMMUNITY. BY HARNESSING THE COLLECTIVE KNOWLEDGE AND INSIGHTS WITHIN OUR EXTENSIVE NETWORK, PARTICULARLY WITHIN THE POC COMMUNITY, WE ARE STRIVING TO ENHANCE COMMUNICATION AMONG FUNDERS. OUR GOAL IS CLEAR: TO ENSURE THAT PHILANTHROPIC CONTRIBUTIONS ARE DISTRIBUTED EQUITABLY, ACKNOWLEDGING AND ADDRESSING THE GENUINE CONCERNS OF ALL COMMUNITIES. THIS PROGRAM IS DESIGNED TO TACKLE PRESSING GLOBAL CHALLENGES, SUCH AS POVERTY, INEQUALITY, CLIMATE CHANGE, ENVIRONMENTAL DEGRADATION, AND THE PURSUIT OF PEACE AND JUSTICE. TOGETHER, THROUGH THIS PROGRAM, WE ARE WORKING DILIGENTLY TO ELEVATE THE STANDARD OF COMMUNICATION AMONG STAKEHOLDERS, FOSTERING PRACTICES THAT GENUINELY REFLECT THE NEEDS AND ASPIRATIONS OF ALL COMMUNITIES INVOLVED.

4b	(Code: ) (Expenses $ 426,703 including grants of $ 208,279 ) (Revenue $ 630,757 )
	THE INITIATIVE TO REDUCE INEQUALITIES BROUGHT TOGETHER VARIOUS STAKEHOLDERS, FOSTERING COLLABORATION AND STRATEGIC GUIDANCE UNDER THE AUSPICES OF INTERNATIONAL COOPERATION FOR DEVELOPMENT. THROUGH A CONCERTED EFFORT, A CAMPAIGN WAS LAUNCHED TO SUPPORT PEOPLE OF COLOR (POC)-LED SOCIAL CHANGE ORGANIZATIONS IN REACHING THEIR MAXIMUM POTENTIAL. FURTHERMORE, STRATEGIC PARTNERSHIPS WERE FORGED WITH NOTABLE ENTITIES LIKE POC FRATERNAL, CIVIC, AND PROFESSIONAL GROUPS, ELEVATING OUR REPUTATION AS AN ORGANIZATION STEADFASTLY COMMITTED TO EMPOWERING MARGINALIZED COMMUNITIES STRIVING FOR EQUITABLE OUTCOMES. THIS CONCERTED EFFORT EXEMPLIFIES OUR DEDICATION TO PROMOTING INCLUSIVITY AND FOSTERING POSITIVE SOCIAL CHANGE THROUGH COLLABORATIVE ACTION AND STRATEGIC ALLIANCES.

4c	(Code: ) (Expenses $ 516,840 including grants of $ 926 ) (Revenue $ 98,076 )
	THE ORGANIZATION, ALONGSIDE ITS DEDICATED PARTNERS, OPERATES A REMARKABLE SAFE AND STABLE HOME PROGRAM TAILORED FOR YOUTH AGED 6 TO 21 YEARS OLD. THIS PROGRAM SERVES AS A HAVEN FOR CHILDREN WHO HAVE UNDERGONE SIGNIFICANT TRAUMA, PROVIDING THEM WITH THE NURTURING ENVIRONMENT NECESSARY TO RECLAIM THEIR CHILDHOOD AND PREPARE FOR A BRIGHTER FUTURE. NESTLED ON THE MARYGROVE CAMPUS IN FLORISSANT, SIX RESIDENTIAL "COTTAGES" OFFER A SUPPORTIVE BACKDROP FOR INDIVIDUAL, GROUP, AND FAMILY THERAPY, AS WELL AS SPECIALIZED CASE MANAGEMENT SERVICES AIMED AT ADDRESSING AND RESOLVING EMOTIONAL AND BEHAVIORAL CHALLENGES. AS ONE OF THE LARGEST RESIDENTIAL TREATMENT FACILITIES IN MISSOURI, MARYGROVE HAS GARNERED RECOGNITION FOR ITS SUCCESS IN ASSISTING YOUTH WHO MAY HAVE STRUGGLED WITHIN OTHER AGENCIES, ENABLING CLIENTS TO FULFILL THEIR ASPIRATIONS AND ATTAIN PERSONAL GROWTH. THROUGHOUT THE FISCAL YEAR 2022, THIS COMMENDABLE PROGRAM SAW TO THE NEEDS OF 154 CLIENTS, DELIVERING AN IMPRESSIVE TOTAL OF 24,689 DAYS OF COMPASSIONATE CARE AND SUPPORT.

	(Code: ) (Expenses $ 637,288 including grants of $ 116,062 ) (Revenue $ 711,763 )
	Other program services (Describe in Schedule O.)

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 637,288 including grants of $ 116,062 ) (Revenue $ 711,763 )
4e	Total program service expenses2,024,803

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) J ANESTAL...................................................................... CEO	40 ................. 40	X	X		0	165,000	185,000
(2) D LABADY...................................................................... CONTROLLER	40.00 ................. 35.00	X	X		86,500	60,000	146,500
(3) E MARLENE...................................................................... CHAIR	1 ................. 1	X	X		2,000	98,000	100,000
(4) J HOUSE...................................................................... VICE CHAIR	1 ................. 1	X			0	0	0
(5) D KENT...................................................................... SECRETARY	1 ................. 1	X			0	0	0
(6) G HENLE...................................................................... DIRECTOR	1 ................. 1	X		X	0	0	0
(7) D CHARLES...................................................................... DIRECTOR	1 ................. 1	X	X		0	0	0
(8) K TUCKER...................................................................... DIRECTOR	1 ................. 1	X			0	0	0
(9) B LOZANO...................................................................... DIRECTOR	1 ................. 1	X	X		0	0	0
(10) J TORRES...................................................................... DIRECTOR	1 ................. 1	X			0	0	0
(11) T GENER...................................................................... TREASURY	1 ................. 1		X		0	0	0
(12) H TAYLOR...................................................................... DIRECTOR	1 ................. 1		X		0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	88,500	323,000	431,500

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a	297,233
b	Membership dues..		1b	807,717
c	Fundraising events..		1c	0
d	Related organizations		1d	895,800
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,492,446

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		3,493,196

		Business Code
2a	RESIDENTIAL TREATMENT PROGRAM	624100	925,221	925,221	0	0
b
c
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		925,221

3 Investment income (including dividends, interest, and othersimilar amounts) ......			23,719	0	0	23,719
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c	0	0
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			4,442,136	925,221	0	23,719

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	54,808	54,808
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	492,658	297,365	96,554	98,739
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	460,329	460,329
7	Other salaries and wages........	1,123,590	224,329	881,227	18,034
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	228,565	91,227	109,240	28,098
10	Payroll taxes ...........	117,544	66,133	33,351	18,060
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........
c	Accounting ...........	76,759		76,759
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	587,283	381,081	114,622	91,580
13	Office expenses .......	12,160	11,465		695
14	Information technology ......	263,055	250,580	11,397	1,078
15	Royalties ..
16	Occupancy ...........	135,390	93,133	33,325	8,932
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	39,978	36,418		3,560
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	30,687	11,321	15,946	3,420
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	SUPPLIES & EQUIPMENT	49,851	21,292	23,645	4,914
b	DUES & ASSESSMENTS	17,077	11,182	5,103	792
c
d
e	All other expenses	30,319	14,140	14,560	1,619
25	Total functional expenses. Add lines 1 through 24e	3,720,053	2,024,803	1,415,729	279,521
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		106,260	1	178,695
2	Savings and temporary cash investments .........		847,378	2	879,178
3	Pledges and grants receivable, net ......		651,902	3	1,320,503
4	Accounts receivable, net .............		0	4	727,051
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		18,720	9	29,300
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b	0	10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........		7,940	15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		1,632,200	16	3,134,727

17	Accounts payable and accrued expenses .....	123,090	17	998,205
18	Grants payable ...		18
19	Deferred revenue .........	118,764	19	24,093
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	0	25
26	Total liabilities. Add lines 17 through 25..	241,854	26	1,022,298

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	22,585	27	0
28	Net assets with donor restrictions ...........	1,367,761	28	2,112,429
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	1,390,346	32	2,112,429
33	Total liabilities and net assets/fund balances ........	1,632,200	33	3,134,727