Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(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 | 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 | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
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.") . | 1,009,728 | 409,379 | 331,510 | 489,093 | 1,003,973 | 3,243,683 |
| 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 | 425,283 | 330,124 | 246,201 | 270,077 | 258,931 | 1,530,616 |
| 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 | 1,435,011 | 739,503 | 577,711 | 759,170 | 1,262,904 | 4,774,299 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 4,774,299 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,435,011 | 739,503 | 577,711 | 759,170 | 1,262,904 | 4,774,299 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 279,328 | 255,851 | 424,164 | 412,230 | 336,460 | 1,708,033 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 279,328 | 255,851 | 424,164 | 412,230 | 336,460 | 1,708,033 |
| 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.).. | 1,714,339 | 995,354 | 1,001,875 | 1,171,400 | 1,599,364 | 6,482,332 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 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. |
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| 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) |
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| 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. |
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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. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| PART I, LINE 1, SUMMARY AND PART III, LINE 1, MISSION STATEMENT: | BETWEEN 2019 AND 2020 THE COMMITTEE ON FREEDOM OF THE PRESS AND INFORMATION, AND ITS SUBCOMMITTEES ON IMPUNITY, CHAPULTEPEC AND SALTA, PARTICIPATED IN A NUMEROUS ACTIVITIES REGARDING DISINFORMATION AND PANDEMIC, JOURNALISM AT RISK, MURDER OF JOURNALISTS, AMONG OTHER RELATED TOPICS. THE ORGANIZATION CONTINUES RAISING THEIR VOICE THROUGH PRESS RELEASES ABOUT VIOLATIONS OF FREEDOMS OF EXPRESSION, INFORMATION, ASSOCIATION, AND OF THE PRESS. ONE HUNDRED SIX (106) PRESS RELEASES WERE DISTRIBUTED TO NEWS AGENCIES AND NEWS MEDIA OUTLETS IN THE AMERICAS ON VARIOUS PRESS FREEDOM ISSUES. THE IMPUNITY SUBCOMMITTEE WORKS TO PREVENT AND STOP ACTS OF VIOLENCE AGAINST JOURNALISTS IN THE AMERICAS AND CRATED AWARENESS OF THE IMPUNITY SURROUNDING THESE ACTS OF VIOLENCE THROUGH ADVOCACY, INVESTIGATIONS, MISSIONS, TRAININGS AND CAMPAIGNS. IN THIS PERIOD, THE SUBCOMMITTEE HAS DEALT WITH 14 OF 27 CASES THAT WE ARE FOLLOWING-UP AT THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS (IACHR) AND ONE IN THE INTER-AMERICAN HUMAN RIGHTS COURT (IHR COURT). TO ENSURE EFFECTIVE COMPLIANCE WITH THESE STRATEGIES WE RELY ON TIMELY DENUNCIATIONS OF MURDERS AND OTHER VIOLATIONS; APPLY CONSTANT PRESSURE THROUGH THE DISTRIBUTION TO AUTHORITIES OF HUNDREDS OF IAPA RESOLUTIONS IN WHICH URGENT ACTION IS REQUESTED. THE CHAPULTEPEC SUBCOMMITTEE'S CORE OBJECTIVES ARE TO PROMOTE FREEDOM OF THE PRESS AND OF EXPRESSION PRINCIPLES, AND TO PROMOTE AND PROTECT FREEDOM OF EXPRESSION AND THE PRESS AS BASIC HUMAN RIGHTS WITHIN A DEMOCRACY. TO ACCOMPLISH THIS MISSION WE CREATED CHAPULTEPEC INDEX PROJECT, IN COLLABORATION WITH THE VENEZUELAN ANDRS BELLO CATHOLIC UNIVERSITY (UCAB). THE CHAPULTEPEC INDEX IS A MEASUREMENT PRIMARILY OF LEGAL AND JUDICIAL MATTERS THAT AFFECT FREEDOM OF THE PRESS AND FREEDOM OF EXPRESSION. THE INDEX IS A SURVEY ABOUT ISSUES THAT AFFECT PRESS FREEDOM AND THE WORK OF THE MEDIA AND JOURNALISTS IN 22 COUNTRIES OF THE AMERICAS. THE PROJECT IS SPONSOR BY GRUPO SURA, GRUPO BOLVAR AND OF THE BOLVAR FOUNDATION, FROM COLOMBIA, AND EDWARD AND KAREN SEATON FOUNDATION, FROM USA. THE SUBCOMMITTEE SALTA IS THE AREA IN CHARGE OF THE PROMOTION OF THE DECLARATION OF SALTA ON PRINCIPLES OF FREEDOM OF EXPRESSION IN THE DIGITAL ERA, THROUGH DIFFERENT ACTIVITIES, AMONG THEM, THE SOCIAL MEDIA CONTEST #EXPRESSYOURSELF .THE CONTEST LASTED FOUR MONTHS IN ORDER TO RAISE AWARENESS ABOUT THE RIGHTS AND DUTIES THAT USERS, MEDIA, JOURNALISTS, DIGITAL PLATFORMS AND GOVERNMENTS HAVE IN THE DIGITAL AGE, AS STATED IN THE DECLARATION OF SALTA. THE DIGITAL MARKETING COMPANY DSGN WITH THE SUPPORT OF THE COMPANY HITSBOOK PRODUCED THE CAMPAIGN IN 2020. IAPA CREATED SINCE MARCH 2018 A DAILY NEWS BULLETIN WITH ITEMS OF PRESS FREEDOM, TECHNOLOGY AND JOURNALISTIC INDUSTRY IN SPANISH, ENGLISH AND PORTUGUESE. DISTRIBUTED TO MORE THAN 19,000 CONTACTS. SINCE FEBRUARY 2019, WE ALSO PRODUCED, IN COLLABORATION WITH ORGANIZATION EDITORIAL MEXICANA, THE BIMONTHLY PODCAST "JOURNALISM UNDER RISK", ABOUT TOPIC OF FREEDOM OF THE PRESS, EXPRESSION, IMPUNITY, AND MEDIA INDUSTRY. IAPA SUPPORTED MORE THAN 10 AMICUS CURIAE AND / OR LETTERS, PREPARED BY THE REPORTERS COMMITTEE ON FREEDOM OF THE PRESS (RCFP), AND SENT TO THE JUDICIARY AND OTHER US AUTHORITIES. |
| PART III LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS | PROGRAM ACCOMPLISHMENTS OF THE COMMITTEE ON FREEDOM OF THE PRESS AND INFORMATION, AND ITS SUBCOMMITTEES ON IMPUNITY, AND CHAPULTEPEC - SALTA 2023 - 2024 BETWEEN 2023 AND 2024 THE COMMITTEE ON FREEDOM OF THE PRESS AND INFORMATION, AND ITS SUBCOMMITTEES ON IMPUNITY, AND CHAPULTEPEC-SALTA, PARTICIPATED IN TEN (10) ACTIVITIES, INCLUDING FOUR (4) INTERNATIONAL MISSIONS TO ECUADOR, EL SALVADOR, PANAMA, GUATEMALA, ALSO CONDUCTED A VIRTUAL EXPLORATORY MISSION ON PERU, REGARDING THE IMPORTANCE OF JOURNALISM AND FREEDOM OF THE PRESS FOR DEMOCRACY AND MEDIA SUSTAINABILITY, PROTECTION FOR JOURNALISTS, REGULATION OF PLATFORMS, VIOLENCE, PRESIDENTIAL CAMPAIGNS AND ELECTIONS, RELATIONS BETWEEN THE MEDIA AND THE POLITICAL POWER, IMPRISONMENT OF JOURNALISTS, AND ACCESS OF INFORMATION. THE IAPA, ALONG WITH 24 OTHER CIVIL SOCIETY ORGANIZATIONS FROM ARGENTINA, BRAZIL, COLOMBIA, EL SALVADOR, GUATEMALA, MEXICO, AND NICARAGUA, ALSO PARTICIPATED IN THE HEARING "VIOLATIONS OF FREEDOM OF EXPRESSION DUE TO STATE CENSORSHIP IN THE AMERICAS" BEFORE THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS (IACHR), TO DENOUNCE VIOLATIONS OF FREEDOM OF EXPRESSION THAT UNDERMINE CIVIC PARTICIPATION AND JOURNALISTIC WORK. IN ADDITION, IAPA PARTICIPATED IN THE CONFERENCE FOR WORLD PRESS FREEDOM DAY ORGANIZED BY UNESCO IN CHILE, WHERE THE ORGANIZATION AND ELEVEN OTHER PRESS ORGANIZATIONS SIGNED THE SANTIAGO +30 DECLARATION. THE ORGANIZATION CONTINUES RAISING THEIR VOICE THROUGH PRESS RELEASES ABOUT VIOLATIONS OF FREEDOMS OF EXPRESSION, INFORMATION, ASSOCIATION, AND OF THE PRESS. EIGHTY-EIGHT (88) PRESS RELEASES DISTRIBUTED TO NEWS AGENCIES AND NEWS MEDIA OUTLETS IN THE AMERICAS ON VARIOUS PRESS FREEDOM ISSUES. THE IMPUNITY SUBCOMMITTEE WORKS TO PREVENT AND STOP ACTS OF VIOLENCE AGAINST JOURNALISTS IN THE AMERICAS AND CREATE AWARENESS OF THE IMPUNITY SURROUNDING THESE ACTS OF VIOLENCE THROUGH ADVOCACY, INVESTIGATIONS, MISSIONS, TRAINING, AND CAMPAIGNS. IN THIS PERIOD, THE SUBCOMMITTEE FOLLOWED UP ON NINE (9) CASES FROM THREE COUNTRIES (COLOMBIA, GUATEMALA, AND MEXICO), OVERSEEN BY THE INTER-AMERICAN HUMAN RIGHTS SYSTEM: COMMISSION AND COURT. SINCE APRIL 2024, IAPA STARTED THE "VOICES CLAIMING JUSTICE" CAMPAIGN, PAYING TRIBUTE TO THE MEMORY OF 22 JOURNALISTS KILLED WHILE PERFORMING THEIR DUTIES IN COLOMBIA, ECUADOR, HAITI AND MEXICO, NICARAGUA AND PERU, URGING FOR CONTINUED DEMANDS FOR JUSTICE. TO ENSURE EFFECTIVE COMPLIANCE WITH THESE STRATEGIES WE RELY ON TIMELY DENUNCIATIONS OF MURDERS AND OTHER VIOLATIONS; WE EXERT CONSTANT PRESSURE THROUGH THE DISTRIBUTION TO THE AUTHORITIES OF HUNDREDS OF IAPA RESOLUTIONS REQUESTING URGENT ACTION. THE NINETEEN (19) IAPA RESOLUTIONS APPROVED BETWEEN 2023 AND 2024 SENT TO 181 AUTHORITIES, OFFICIALS AND INSTITUTIONS OF THE AMERICAN COUNTRIES MENTIONED IN THE DOCUMENTS, AS WELL AS TO THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS AND THE OFFICE OF THE SPECIAL RAPPORTEUR FOR FREEDOM OF EXPRESSION. THE CHAPULTEPEC-SALTA SUBCOMMITTEE'S CORE OBJECTIVES ARE TO PROMOTE FREEDOM OF THE PRESS AND OF EXPRESSION PRINCIPLES, AND TO PROMOTE AND PROTECT FREEDOM OF EXPRESSION AND THE PRESS AS BASIC HUMAN RIGHTS WITHIN A DEMOCRACY. THROUGH THE CHAPULTEPEC INDEX PROJECT, IN COLLABORATION WITH THE VENEZUELAN ANDRS BELLO CATHOLIC UNIVERSITY (UCAB), WE MEASURE THE PRESS FREEDOM AND FREEDOM OF EXPRESSION SITUATION IN TWENTY-TWO (22) COUNTRIES IN THE AMERICAS. OTHE ACTIVITIES UNDER THE CHAPULTEPEC INDEX ARE VIRTUAL DIPLOMA COURSES ON FREEDOM OF EXPRESSION FOR JOURNALISTS AND FOR JUSTICE OPERATORS. IN THIS PERIOD, THE ECUADOR'S PRESIDENT, DANIEL NOBOA; PANAMA'S PRESIDENT, JOS RAL MULINO, AND MEXICAN SENATOR AND PRESIDENTIAL CANDIDATE, BERTHA XCHITL GLVEZ RUIZ, SIGNED THE CHAPULTEPEC AND SALTA DECLARATIONS. GUATEMALA'S PRESIDENT BERNARDO ARVALO SIGNED ONLY THE CHAPULTEPEC DECLARATION. PARTICIPANTS AND STUDENTS DURING THE 12TH MEETING OF THE LATIN AMERICAN COUNCIL FOR ACCREDITATION OF JOURNALISM AND COMMUNICATION EDUCATION (CLAEP), HELD AT ANAHUAC UNIVERSITY IN CANCUN, MEXICO, SIGNED THE CHAPULTEPEC AND SALTA DECLARATIONS. WE CONTINUE, SINCE 2018, FROM MONDAY TO FRIDAY, THE DAILY DISTRIBUTION OF THE NEWSLETTER "PRENSA Y PERIODISMO (PRESS AND JOURNALISM). THIS PUBLICATION HAS ALLOWED IAPA TO INCREASE OUR PRESENCE IN THE NEWSROOMS OF MEMBERS AND NON-MEMBER MEDIA TO ALMOST 14,000 SUBSCRIBERS. IAPA SUPPORTED TWO (2) AMICUS CURIAE BRIEFS AND/OR LETTERS IN SUPPORT OF U.S. MEDIA AND A GUATEMALAN JOURNALIST ARBITRARILY IMPRISONED SINCE 2022. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO AND EXECUTIVE DIRECTOR EXAMINE THE RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVIEW AND APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX FILINGS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | TRANSLATOR FEES: PROGRAM SERVICE EXPENSES 276,665. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 276,665. |
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| Software Version: |