TIN:
SCHEDULE A
(Form 990)
Department of the Treasury
Internal Revenue Service
(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.
Attach to Form 990 or Form 990-EZ. Go to
www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Inspection
Name of the organization
AVINA AMERICAS INC
Employer identification number
26-3525897
26-3525897
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.)
1
A church, convention of churches, or association of churches described in
section 170(b)(1)(A)(i).
2
A school described in
section 170(b)(1)(A)(ii).
(Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in
section 170(b)(1)(A)(iii).
4
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:
5
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.)
6
A federal, state, or local government or governmental unit described in
section 170(b)(1)(A)(v).
7
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.)
8
A community trust described in
section 170(b)(1)(A)(vi). (Complete Part II.)
9
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:
10
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.)
11
12
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.
a
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.
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.
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.
d
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.
e
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.
f
Enter the number of supported organizations
...............................
g
Provide the following information about the supported organization(s).
| (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 |
||||||
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023
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.)
(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.)
| 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.") .. | 2,195,324 | 8,494,450 | 6,069,014 | 3,883,224 | 10,713,850 | 31,355,862 |
| 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 | 2,195,324 | 8,494,450 | 6,069,014 | 3,883,224 | 10,713,850 | 31,355,862 |
| 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) .. | 21,142,736 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 10,213,126 | |||||
| Calendar year
(or fiscal year beginning in)
|
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,195,324 | 8,494,450 | 6,069,014 | 3,883,224 | 10,713,850 | 31,355,862 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 7,373 | 2,301 | 1,822 | 23,711 | 183,733 | 218,940 |
| 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.).. | 450 | 758 | 1,208 | |||
| 11 | Total support. Add lines 7 through 10 | 31,576,010 | |||||
12
12
13
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
........................................
Section C. Computation of Public Support
Percentage
14
14
32.340 %
15
15
29.060 %
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 .......................
and stop here. The organization qualifies as a publicly supported organization .......................
b
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 .....................
box and stop here. The organization qualifies as a publicly supported organization .....................
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
............
b
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
............
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and
see
instructions .....................................................
instructions .....................................................
Schedule A (Form 990) 2023
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.)
(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.)
| 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.) | ||||||
| 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.).. | ||||||
14
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.................................................
Section C. Computation of Public
Support Percentage
15
15
16
16
Section D. Computation of
Investment Income Percentage
17
17
18
18
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
.......
b
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
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
....
Schedule A (Form 990) 2023
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
No
1
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.
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.
1
2
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).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer lines 3b and 3c below.
3a
b
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.
3b
c
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.
3c
4a
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.
4a
b
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.
4b
c
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.
4c
5a
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).
5a
b
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?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
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.
6
7
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) .
7
8
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).
8
9a
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.
9a
b
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.
9b
c
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.
9c
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
b
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
Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
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
b
A family member of a person described on 11a above?
11b
c
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
No
1
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.
1
2
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.
2
Section C. Type II Supporting Organizations
Yes
No
1
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).
1
Section D. All Type III Supporting Organizations
Yes
No
1
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?
1
2
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).
2
3
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.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year
(see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
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.
2a
b
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.
2b
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
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.
3a
b
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.
3b
Schedule A (Form 990) 2023
Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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 | ||||
7
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
Schedule A (Form 990) 2023
Page 7
| 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 |
|---|
| AVINA AMERICAS QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1)(A)(VI) BECAUSE IT SATISFIES THE "FACTS AND CIRCUMSTANCES" TEST SET FORTH IN TREAS. REG. 1.170A-9(F)(3). AVINA AMERICAS NORMALLY RECEIVES AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC AND IT CARRIES ON A CONTINUOUS AND BONA FIDE PROGRAM OF SOLICITATION OF PUBLIC SUPPORT. MOREOVER, AVINA AMERICAS MEETS THE FOLLOWING FACTORS ENUMERATED IN THE TREASURY REGULATIONS AS BEING INDICATIVE OF PUBLIC SUPPORT:1. PERCENTAGE OF FINANCIAL SUPPORT. TREAS. REG. 1.170A-9(F)(3)(III)(A).DURING THE FIVE-YEAR PERIOD ENDING ON DECEMBER 31, 2023, THE PORTION OF AVINA AMERICAS' SUPPORT THAT QUALIFIES AS ELIGIBLE PUBLIC SUPPORT IS 32.34% (SEE SCHEDULE A), SUBSTANTIALLY IN EXCESS OF THE 10% THRESHOLD. 2. SOURCES OF SUPPORT. TREAS. REG. 1.170A-9(F)(3)(III)(B). AVINA AMERICAS RECEIVES CONTRIBUTIONS FROM A WIDE RANGE OF DONORS. DURING THE PAST FIVE TAX YEARS, AVINA AMERICAS HAS RECEIVED GENEROUS SUPPORT FROM ORGANIZATIONS INCLUDING: - OMIDYAR NETWORK- OPEN SOCIETY FOUNDATIONS- THE COCA-COLA FOUNDATION- FORD FOUNDATION- XYLEM WATERMARK- PORTICUS LATIN AMERICA- PEPSICO, INC.- W.K. KELLOGG FOUNDATION- CAF AMERICA- LUMINATE GROUP- DOW COMPANY FOUNDATION- HUMANITY UNITED- TARGET FOUNDATION- TRUE COST INITIATIVE- WALLACE GLOBAL FUND- WALMART FOUNDATION- WELLSPRING PHILANTHROPIC FUND- CITI LATIN AMERICA-SKOLL FOUNDATIO-THE WILLIMA & FLORA HEWLETT FOUNDATION-NTEN-PANORAMA GLOBAL-MERCADO LIBRE-COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGANTHE ORGANIZATION ALSO COLLABORATES WIDELY WITH ACADEMIC, CIVIL SOCIETY, GOVERNMENT AND DEVELOPMENT ORGANIZATIONS IN THE US FOCUSED ON SUSTAINABLE DEVELOPMENT IN THE AMERICAS, INCLUDING THE INTER-AMERICAN DIALOGUE, INTER-AMERICAN DEVELOPMENT BANK, INTER-AMERICAN FOUNDATION, AND AMERICAS SOCIETY, AMONG OTHERS.FUNDRAISING IS LED BY THE EXECUTIVE DIRECTOR AND GENERALLY TAKES THE FORM OF WRITTEN GRANT REQUESTS FOLLOWING PERSONAL CONTACTS WITH POTENTIAL FUNDERS.(C) REPRESENTATIVE GOVERNING BODY. TREAS. REG. 1.170A-9(F)(3)(III)(C).AVINA AMERICAS' GOVERNING BODY REPRESENTS BROAD PUBLIC INTERESTS, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. THE BOARD OF DIRECTORS INCLUDES REPRESENTATIVES FROM SEVERAL DIFFERENT ORGANIZATIONS AND INCLUDES:SEAN MCKAUGHAN, CHAIR OF THE BOARDMR. MCKAUGHAN HAS BEEN WITH AVINA SINCE 1998, AND LED AVINA'S EXECUTIVE TEAM FOR TEN YEARS. HE BECAME CHIEF OPERATING OFFICER IN 2006 AND WAS TAPPED AS CHIEF EXECUTIVE OFFICER AND BOARD MEMBER IN 2007. DURING HIS TIME AT AVINA, MR. MCKAUGHAN HAS BEEN A CHAMPION AND GLOBAL ADVOCATE FOR INCLUSIVE BUSINESS, EFFORTS TO COMBAT DEFORESTATION, SOCIAL INNOVATION NETWORKS, AND THE PROMOTION OF SUSTAINABILITY IN LATIN AMERICA AND THROUGHOUT THE WORLD. HE WAS ONE OF THE MAIN ARCHITECTS OF THE STRATEGY AND IMPLEMENTATION OF AVINA PROGRAMS IN BRAZIL.MR. MCKAUGHAN HOLDS MASTER'S DEGREES IN URBAN PLANNING AND IN LATIN AMERICAN STUDIES FROM THE UNIVERSITY OF TEXAS AT AUSTIN. BEFORE BEGINNING HIS WORK WITH AVINA, HE COLLABORATED WITH INSTITUTIONS SUCH AS BRAZIL'S INSTITUTE OF APPLIED ECONOMIC RESEARCH (IPEA), THE LYNDON B. JOHNSON SCHOOL OF PUBLIC AFFAIRS, THE HOUSTON ADVANCED RESEARCH CENTER (HARC), MEXICO'S MONTERREY INSTITUTE OF TECHNOLOGY AND HIGHER EDUCATION, THE TEXAS WORKFORCE COMMISSION, AND THE CENTER FOR THE STUDY OF WESTERN HEMISPHERIC TRADE.KATHERINE MARSHALL, BOARD MEMBERKATHERINE MARSHALL HAS WORKED FOR OVER FOUR DECADES ON INTERNATIONAL DEVELOPMENT, FOCUSING ON THE WORLD'S POOREST COUNTRIES. A SENIOR FELLOW AT GEORGETOWN UNIVERSITY'S BERKLEY CENTER FOR RELIGION, PEACE AND WORLD AFFAIRS AND PROFESSOR OF THE PRACTICE OF DEVELOPMENT, RELIGION, AND CONFLICT IN THE SCHOOL OF FOREIGN SERVICE, SHE IS THE EXECUTIVE DIRECTOR OF THE WORLD FAITHS DEVELOPMENT DIALOGUE (WFDD), A NON-GOVERNMENTAL ORGANIZATION BORN IN THE WORLD BANK. WFDD'S MISSION (AND CENTER OF MARSHALL'S CURRENT WORK) IS TO BRIDGE GULFS SEPARATING THE WORLDS OF DEVELOPMENT AND RELIGION. DURING HER CAREER AT THE WORLD BANK SHE HELD LEADERSHIP ASSIGNMENTS FOR AFRICA, LATIN AMERICA, AND EAST ASIA AND WAS COUNSELOR TO THE BANK'S PRESIDENT ON ETHICS, VALUES, AND FAITH IN DEVELOPMENT. BOARD POSITIONS INCLUDE AVINA AMERICAS, THE OPUS PRIZE FOUNDATION, THE INTERNATIONAL SHINTO FOUNDATION, AND THE INTERNATIONAL ANTI-CORRUPTION CONFERENCE ADVISORY BOARD; SHE SERVED AS A TRUSTEE OF PRINCETON UNIVERSITY AND OF THE WASHINGTON NATIONAL CATHEDRAL FOUNDATION. A MEMBER OF THE COUNCIL ON FOREIGN RELATIONS SHE IS VISITING PROFESSOR AT THE UNIVERSITY OF CAMBODIA. SHE IS THE AUTHOR OF SEVERAL BOOKS AND MANY ARTICLES, MOST RECENTLY GLOBAL INSTITUTIONS OF RELIGION: ANCIENT MOVERS, MODERN SHAKERS, PUBLISHED BY ROUTLEDGE IN 2013 AND (COEDITED WITH SUSAN HAYWARD) WOMEN, RELIGION, AND PEACEBUILDING: ILLUMINATING THE UNSEEN. CHRISTIAN SAGEL, SECRETARYMR. SAGEL HAS BEEN WITH AVINA SINCE 2014. HE IS RESPONSIBLE FOR THE LEGAL AREA, WITH HEADQUARTERS IN PANAMA, AND COLLABORATES WITH THE CFO OF THE ORGANIZATION IN POTENTIAL CRISIS MANAGEMENT AND ELABORATION OF POLICIES. HIS EXPERTISE INCLUDES CORPORATE LAW, CONFLICTS CONCILIATION, AND LAW ECONOMICS MANAGEMENT.MR. SAGEL HOLDS A MASTER'S DEGREE IN LAW ECONOMICS FROM THE UNIVERSITY OF BUENOS AIRES IN ARGENTINA. HE ALSO HOLDS A DEGREE IN LAW AND POLITICAL SCIENCES FROM THE CATHOLIC UNIVERSITY SANTA MAR A LA ANTIGUA IN PANAMA. MR. SAGEL HAS PARTICIPATED AS A VOLUNTEER IN SEVERAL SOCIAL SERVICE ACTIVITIES IN RURAL AREAS OF PANAMA.MELAT TESFAYE, BOARD MEMBERMELAT TESFAYE HAS EXTENSIVE EXPERIENCE IN FINANCIAL PLANNING AND STRATEGY WITHIN THE NOT-FOR-PROFIT AND BANKING SECTORS. SHE CURRENTLY SERVES AS THE DIRECTOR OF FINANCIAL PLANNING & ANALYSIS FOR THE AMERICAN RED CROSS, FOCUSING ON MULTIYEAR STRATEGIC PLANNING TO IMPROVE THE ORGANIZATION'S LONG TERM FINANCIAL PERFORMANCE AND CASH MANAGEMENT. EARLIER IN HER CAREER MELAT WORKED WITH SOFITEL CAPITAL IN AFRICA AND THE MIDDLE EAST. SHE HOLDS A BACHELOR OF SCIENCE DEGREE IN ECONOMICS FROM FLORIDA INTERNATIONAL UNIVERSITY. ORIGINALLY FROM ETHIOPIA, MELAT NOW LIVES IN COLORADO WITH HER PARTNER AND THEIR DAUGHTER.EDITH ASIBEY, BOARD MEMBEREDITH IS AN ADVOCACY AND COMMUNICATION STRATEGIST, BEHAVIOR DESIGNER, AND TINY HABITS COACH. MULTICULTURAL SINCE BIRTH, EDITH HAS LIVED AND WORKED IN SEVERAL COUNTRIES AND IS FLUENT IN FOUR LANGUAGES. EDITH LEADS ASIBEY CONSULTING, A FIRM THAT PARTNERS WITH ORGANIZATIONS TO IMPROVE HOW THEY TAKE AUDIENCES FROM INTENTION TO ACTION. DURING HER TIME AS A HUMANITARIAN WORKER WITH UNICEF, EDITH WAS STATIONED IN BRAZIL. SHE AND HER TEAM DESIGNED CUTTING-EDGE DIGITAL STRATEGIES THAT SUCCESSFULLY MOBILIZED MILLIONS OF PEOPLE IN OVER 150 COUNTRIES IN SUPPORT OF CHILDREN'S RIGHTS. EDITH ALSO BROUGHT STRATEGIC THINKING TO HER ROLE AS CHIEF COMMUNICATIONS OFFICER AT THE ATLANTIC PHILANTHROPIES IN NEW YORK, THE LARGEST LIMITED-LIFE FOUNDATION IN THE WORLD, BEFORE COMPLETING ITS GRANT MAKING IN 2016 AND CLOSING ITS DOORS IN 2020. EDITH IS A TRUSTEE OF THE POPULATION COUNCIL AND SERVES ON ITS DEVELOPMENT AND ENGAGEMENT COMMITTEE. |
| Return Reference | Explanation |
|---|---|
| CONTINUATION OF "FACTS AND CIRCUMSTANCES" | HILDA VEGA, BOARD MEMBER PHILANTHROPIC ADVISOR WITH 20 YEARS OF EXPERIENCE WORKING WITH CIVIL SOCIETY AND PHILANTHROPIC ORGANIZATIONS IN THE US AND GLOBALLY TO ADVANCE THEIR ORGANIZATIONAL GOALS. SPECIALTIES: GRANT-MAKING STRATEGY DEVELOPMENT, IMPLEMENTATION AND EVALUATION. SUSTAINABLE DEVELOPMENT, PARTICULARLY IN LATIN AMERICA. RESOURCE DEVELOPMENT (INDIVIDUALS AND FOUNDATIONS). ISSUE AREA EXPERTISE (FOR U.S. AND LATIN AMERICA) IN HUMAN RIGHTS, WOMEN'S RIGHTS, SOCIAL ENTREPRENEURSHIP, DRUG POLICY REFORM, ENVIRONMENTAL SUSTAINABILITY AND ECONOMIC AND SOCIAL DEVELOPMENT. BROWN UNIVERSITY. BOARD ACLU OF ILLINOIS. BASED IN CHICAGO. (D) PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES. TREAS. REG. 1.170A-9(F)(3)(III)(D). FINALLY, AVINA AMERICAS' CHARITABLE MISSION AND PROGRAMS ARE DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. ITS CHARITABLE MISSION IS FOCUSED ON CONTRIBUTING TO THE SUSTAINABLE DEVELOPMENT OF LATIN AMERICA. AVINA AMERICAS HAS AN ACTIVE GRANTMAKING PROGRAM THROUGH WHICH IT SUPPORTS AND PARTNERS WITH CHARITABLE ORGANIZATIONS BOTH IN AND OUTSIDE THE UNITED STATES. SINCE 2008, AVINA AMERICAS HAS DONATED OVER $65 MILLION IN GRANTS TO SUPPORT THE WORK OF OVER 100 ALLIES BASED IN 17 COUNTRIES THROUGHOUT THE HEMISPHERE AND BEYOND. THESE ALLIES ARE FOCUSED ON THE FOLLOWING ISSUES OF PUBLIC INTEREST ACROSS THE AMERICAS: MIGRATION: EVEN THOUGH MIGRATION HAS MADE CONTRIBUTIONS TO DEVELOPMENT IN LATIN AMERICA, THE FOCUS ON SECURITY BY RECEIVING COUNTRIES AND THE LACK OF ECONOMIC OPPORTUNITIES IN COUNTRIES OF ORIGIN HAVE CREATED ONE OF THE WORST HUMANITARIAN CRISES ON THE CONTINENT, PARTICULARLY FOR MIGRANTS IN MEXICO AND CENTRAL AMERICA. AVINA IS WORKING TO CREATE COLLABORATIVE LINKAGES BETWEEN DIFFERENT SECTORS OF SOCIETY AT BOTH THE LOCAL AND GLOBAL LEVELS AND TO CHANNEL EFFORTS TOWARD A REGULATORY, INSTITUTIONAL, AND ETHICAL FRAMEWORK FOR HUMAN MOBILITY THAT IS DIGNIFIED, FORMAL, DEMOCRATIC, SUPPORTIVE, AND SUSTAINABLE. INNOVATION FOR DEMOCRACY: AVINA AMERICAS JOINED FORCES WITH OPEN SOCIETY FOUNDATIONS, LUMINATE, FORD FOUNDATION AND FUNDACION AVINA, TO INCREASE CITIZEN PARTICIPATION, CO-CONSTRUCTION PRACTICES, AND PUBLIC-COMMUNITY PARTNERSHIPS THROUGH THE USE OF CIVIC TECHNOLOGIES AND OPEN DATA IN ORDER TO ACCELERATE SOCIAL CHANGE IN LATIN AMERICA AND TO ACHIEVE THE SUSTAINABLE DEVELOPMENT GOALS. FURTHERMORE, AVINA IS SUPPORTING THE REGIONAL INITIATIVE (INDELA) TO STRENGTHEN DIGITAL RIGHTS AND PULSANTE, WHICH SUPPORTS THE EMPOWERMENT OF THE CITIZENS. RECYCLING: THERE ARE MILLIONS OF LATIN AMERICANS WHO MAKE THEIR LIVING BY RECYCLING. DESPITE THEIR HISTORY OF ENVIRONMENTAL AND PRODUCTIVE CONTRIBUTIONS TO SOCIETY, THEY CONTINUE TO LIVE IN SOCIAL EXCLUSION AND WORK INFORMALLY, SUFFERING ECONOMIC EXPLOITATION. TO ACHIEVE A VISION FOR INCLUSIVE RECYCLING, AVINA WORKS TO PROMOTE SEPARATION AND DIFFERENTIATED COLLECTION, TO FORMALIZE THE WORK OF RECYCLERS THROUGH THE RECOGNITION AND RESTITUTION OF LABOR, SOCIAL AND HUMAN RIGHTS, AND TO ENSURE FAIR COMPENSATION FOR THE SERVICE THAT RECYCLERS PROVIDE. WATER CONSERVATION: AVINA, ALONG WITH A GROWING NUMBER OF ALLIES, WORKED TO ACHIEVE THE VISIBILITY, RECOGNITION, STRENGTHENING, AND ARTICULATION OF COMMUNITY EFFORTS FOR ACCESS TO POTABLE WATER THROUGH THE "INICIATIVA+AGUA". SOCIAL ORGANIZATIONS, BUSINESSES, AND GOVERNMENTS HAVE JOINED THE CAUSE, ALONG WITH HUNDREDS OF LOCAL ALLIES AND THOUSANDS OF COMMUNITY ORGANIZATIONS IN THE REGION, INCLUDING THE RECENTLY FORMED CONFEDERATION OF LATIN AMERICAN COMMUNITY WATER AND SANITATION ORGANIZATIONS. AVINA ALSO AIMS TO STRENGTHEN DEMOCRACY AS A MEANS OF UNDERPINNING SUSTAINABLE DEVELOPMENT IN LATIN AMERICA; FOR THIS REASON, AVINA MAKES AN EFFORT TO INFORM DECISION MAKERS ABOUT THE RELEVANT ROLE THAT COMMUNITY WATER MANAGEMENT PLAYS IN DEVELOPMENT. FUTURE OF WORK: THIS PROGRAM AREA SEEKS TO ARTICULATE EFFORTS, SOCIAL CAPITAL, AND RESOURCES (FROM PHILANTHROPY, COOPERATIONS, THE PRIVATE SECTOR, CIVIL SOCIETY, ORGANIZATIONS THAT REPRESENT WORKERS, AND OTHER ACTORS), TO IMPACT THE GLOBAL SOUTH IN THE CREATION OF NEW GLOBAL AND LOCAL AGREEMENTS THAT TAKE INTO ACCOUNT THE PERSPECTIVE AND INTERESTS OF WORKERS, COMPANIES, GOVERNMENTS AND OTHER STAKEHOLDERS, IN THE CONSTRUCTION OF RULES OF THE GAME FOR PRODUCTIVE AND LABOR SYSTEMS, WHICH ALLOW THEM TO CONSECRATE A DIGNIFIED LIFE AND CARE FOR THE PLANET IN THE CREATION OF GOODS AND THE PROVISION OF SERVICES. CLIMATE ACTION: AVINA JOINED FORCES WITH SKOLL FOUNDATION FOR THIS PROGRAM AREA, WHICH WORKS TO ENSURE THAT LATIN AMERICAN COUNTRIES ARE RECOGNIZED FOR THEIR LEADERSHIP AND INNOVATION IN CLIMATE ACTION AND, IN ALLIANCE WITH ALL SECTORS OF SOCIETY, FULFILL THEIR COMMITMENTS UNDER THE PARIS AGREEMENT. TO FOSTER STRONG RELATIONSHIPS AND GREATER IMPACT, AVINA AMERICAS PERIODICALLY VISITS ALLIES IN THE FIELD AND WORKS WITH THEM TO SUPPORT THEIR EFFORTS AND OUTREACH IN THE U.S. CURRENT SUB-GRANTEES INCLUDE THE FOLLOWING PUBLIC CHARITIES IN THE UNITED STATES, IN ADDITION TO DOZENS OF PUBLIC CHARITY EQUIVALENTS WORKING ACROSS LATIN AMERICA: - VERITE - CIERTO - CENTER FOR ECONOMIC AND SOCIAL RIGHTS - CENTRO DE LOS DERECHOS DEL MIGRANTE, INC. - NEW VENTURE FUND THE TREASURY REGULATIONS PROVIDE THAT "THE MAINTENANCE OF A DEFINITIVE PROGRAM BY AN ORGANIZATION TO ACCOMPLISH ITS CHARITABLE WORK IN THE COMMUNITY, SUCH AS COMBATING COMMUNITY DETERIORATION IN AN ECONOMICALLY DEPRESSED AREA" IS A FACTOR THAT IS CONSIDERED EVIDENCE THAT AN ORGANIZATION IS "PUBLICLY SUPPORTED." AVINA AMERICAS' SUPPORTED PROJECTS, WHICH HAVE BROAD SOCIAL IMPACT, FIT PRECISELY INTO THIS KIND OF COMMUNITY DEVELOPMENT, AND PROVIDE FURTHER EVIDENCE THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." |
Schedule A (Form 990) 2023
Additional Data
| Software ID: | |
| Software Version: |