2024-05-08T21:20:07-05:00 2023-07-31 943238635 MANDEL & KING CPA'S 1023 STANYAN STREET SAN FRANCISCO CA 94117 990 2022-08-01 943292116 ASOCIACION INTERAMERICANA PARA LA DEFENSA DEL AMBIENTE ASOC 4152172000 50 CALIFORNIA STREET 400 SAN FRANCISCO CA 941114608 ANNA CEDERSTAV CFO 4152172000 2024-02-26 1 ANNA CEDERSTAV 999009999 0 STEVE KING P00163845 4157775007 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ANNA CEDERSTAV C/O EARTHJUSTICE 50 CALIFORNIA ST 400 SAN FRANCISCO CA 94111 9129256 0 X WWW.AIDA-AMERICAS.ORG X 1998 CA USE THE LAW TO PROTECT THE RIGHT TO A HEALTHY ENVIRONMENT IN THE AMERICAS, PRIMARILY IN LATIN AMERICA 9 9 3 17 0 0 2189305 8962830 94208 157612 307 8814 0 0 2283820 9129256 41619 981367 0 0 430215 726647 0 0 72290 1189744 1541151 1661578 3249165 622242 5880091 3780827 10356824 342705 1032856 3438122 9323968 TO STRENGHTEN PEOPLE'S ABILITY TO GUARANTEE THEIR INDIVIDUAL AND COLLECTIVE RIGHT TO A HEALTHY ENVIRONMENT, VIA THE DEVELOPMENT, IMPLEMENTATION, AND EFFECTIVE ENFORCEMENT OF NATIONAL AND INTERNATIONAL LAW. 0 0 3016800 981367 SEE STATEMENT 3016800 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 3 1 0 1 MX 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X X ANNA CEDERSTAV EXECUTIVE DIRECTOR 4152172000 C/O EARTHJUSTICE 50 CALIFORNIA SAN FRANCISCO CA 94111 X MANOLO MORALES PRESIDENT 1.00 X X 0 0 0 MONICA ROA VICE-PRESIDENT 1.00 X X 0 0 0 MARTIN WAGNER TREASURER 5.00 X X 0 0 0 RAFAEL GONZALEZ SECRETARY 1.00 X X 0 0 0 MANUEL PULGAR-VIDAL DIRECTOR 1.00 X 0 0 0 XAVIER MARTINEZ ESPONDA DIRECTOR 1.00 X 0 0 0 JENNIFER ASTONE DIRECTOR 1.00 X 0 0 0 MARIA AMALIA SOUZA DIRECTOR 1.00 X 0 0 0 NICOLE ETCHART DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 8962830 8962830 FEE FOR SERVICE INCOME 541100 157612 157612 157612 8814 8814 9129256 166426 0 0 981367 981367 603219 565186 6493 31540 59897 59712 185 63531 60481 3050 78094 2654 75440 107005 87611 16558 2836 213122 205267 337 7518 338 338 5430 5430 PROFESSIONAL SERVICES 1091864 1032606 34805 24453 BANK CHARGES 23214 60 22780 374 MEDIA PUBLICITY & PRINT 19558 13900 3139 2519 TELEPHONE 2526 2526 3249165 3016800 160075 72290 357184 333286 2997907 5638869 417687 4346964 30580 24152 0 6428 8049 31277 3780827 10356824 342705 374043 658813 342705 1032856 X 1930726 2520523 1507396 6803445 3438122 9323968 3780827 10356824 5880091 5755 0 X 0 1 X 0 0 X 1481325 1275242 2427076 1842056 8921535 15947234 1481325 1275242 2427076 1842056 8921535 15947234 4861247 11085987 711 691 320 1507 8814 12043 15959277 523418 0.69460 0.86920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30580 24152 6428 6428 9727027 5755 592016 597771 9129256 0 9129256 3841181 592016 592016 3249165 0 3249165 1 NORTH AMERICA (EXCLUSIVE OF UNITED STATES) 1 9 PROGRAM SERVICES, FUNDRAISING AND ADMINISTRATION LEGAL, COMMUNICATIONS 381181 CENTRAL AMERICA AND THE CARIBBEAN 0 5 PROGRAM SERVICES, FUNDRAISING AND ADMINISTRATION LEGAL, SCIENTIFIC 285216 SOUTH AMERICA 1 24 PROGRAM SERVICES, GRANTS TO RECIPIENTS IN THE REGION LEGAL, SCIENTIFIC AND ECONOMIC ANALYSIS 1959378 EUROPE (INCL ICELAND & GREENLAND) 0 0 PROGRAM SERVICES, FUNDRAISING COMMUNICATIONS 2166 2 38 0 0 2 38 2627941 0 2627941 SOUTH AMERICA, ARGENTINA PROMOTE CONSERVATION AND SUSTAINABLE USE OF HIGH ALTITUDE ANDEAN SALT FLATS IN ARGENTINA, BOLIVIA AND CHILE 628686 FUNDS WIRED 0 SOUTH AMERICA, CHILE PROMOTE THE CONSERVATION AND SUSTAINABLE USE OF HIGH ANDEAN WETLANDS IN THE TRANSBOUNDARY PUNA OF ARGENTINA, BOLIVIA AND CHILE 75000 FUNDS WIRED 0 SOUTH AMERICA, CHILE PROMOTE THE CONSERVATION AND SUSTAINABLE USE OF HIGH ANDEAN WETLANDS IN THE TRANSBOUNDARY PUNA OF ARGENTINA, BOLIVIA AND CHILE 35000 FUNDS WIRED 0 SOUTH AMERICA, CHILE PROMOTE THE CONSERVATION AND SUSTAINABLE USE OF HIGH ANDEAN WETLANDS IN THE TRANSBOUNDARY PUNA OF ARGENTINA, BOLIVIA AND CHILE 90000 FUNDS WIRED 0 SOUTH AMERICA, BOLIVIA PROTECT HIGH ANDEAN WETLAND SALT FLATS OF BOLIVIA FROM RESOURCE EXTRACTION ACTIVITIES. 99689 FUNDS WIRED 0 0 0 0 0 0 0 PART I, LINE 2: AIDA MONITORS THE USE OF GRANT FUNDS BY REQUIRING RECIPIENTS TO SUBMIT NARRATIVE AND FINANCIAL REPORTS DETAILING OUTCOMES. PRIOR TO ISSUING GRANTS, WE EVALUATE THE FINANCIAL AND PROGRAM CAPACITY OF PROSPECTIVE GRANTEES THROUGH A RISK-BASED APPROACH, DEVELOPING AN UNDERSTANDING OF THE PROSPECTIVE GRANTEE. AIDA ALSO COLLABORATES CLOSELY WITH OUR GRANT RECIPIENTS TO DEVELOP SHARED WORK PLANS. BECAUSE AIDA TEAM MEMBERS ACTIVELY COLLABORATE WITH THE PARTNERS ON THE PROJECT WORK, WE ARE ABLE TO ENSURE THAT FUNDS ARE USED PROPERLY PART III ACCOUNTING METHOD: FORM 990, PART 111, LINE 4A AIDA IS A NONPROFIT INTERNATIONAL ENVIRONMENTAL LAW ORGANIZATION THAT AIMS TO PROTECT THE RIGHT TO A HEALTHY ENVIRONMENT IN THE AMERICAS, WITH A FOCUS ON LATIN AMERICA. AIDA IS THE ONLY REGIONAL ORGANIZATION OF LATIN AMERICAN EXPERTS PROVIDING FREE LEGAL AND TECHNICAL SUPPORT TO PROTECT THE REGION'S ENVIRONMENT AND COMMUNITIES. OUR MISSION IS TO STRENGTHEN PEOPLE'S ABILITY TO GUARANTEE THEIR INDIVIDUAL AND COLLECTIVE RIGHT TO A HEALTHY ENVIRONMENT. WE DO THAT THROUGH THE DEVELOPMENT, IMPLEMENTATION, AND EFFECTIVE ENFORCEMENT OF NATIONAL AND INTERNATIONAL LAW COUPLED WITH THE PROVISION OF TECHNICAL EXPERTISE. AIDA SELECTS EMBLEMATIC CASES AND PROJECTS IN WHICH OUR CONTRIBUTION CAN ESTABLISH CRITICAL PRECEDENTS. WE TRY NEW APPROACHES, EXPANDING THE APPLICATION OF LAWS AND AGREEMENTS BEYOND THEIR USUAL SCOPE. WE WORK IN CLOSE COLLABORATION WITH GRASSROOTS GROUPS, NATIONAL AND REGIONAL ORGANIZATIONS, GOVERNMENT AGENCIES, AND INTERNATIONAL ORGANIZATIONS. AS TRUSTED PARTNERS AT MANY LEVELS, WE ARE ABLE TO ACT AS A BRIDGE BETWEEN GROUPS, AND TO REPLICATE SUCCESSFUL STRATEGIES ACROSS THE REGION. WE WORK AT THE NEXUS OF THE ENVIRONMENT AND HUMAN RIGHTS, BRINGING INTERNATIONAL HUMAN RIGHTS LAW TO BEAR ON ENVIRONMENTAL MATTERS. AIDA HAS CONTRIBUTED LEGAL EXPERTISE IN NEARLY 20 COUNTRIES ACROSS LATIN AMERICA AND THE CARIBBEAN, WITH EXTENSIVE ONGOING WORK IN MEXICO, GUATEMALA, COSTA RICA, COLOMBIA, ECUADOR, BRAZIL, PERU, BOLIVIA, CHILE AND ARGENTINA. THROUGHOUT OUR COLLABORATIONS, WE ARE PREVAILING IN TOUGH CASES, STRENGTHENING LAWS AND DEMOCRATIC PROCESSES, AND FORCING CHANGE ON THE GROUND FOR THE BENEFIT OF OUR PLANET'S NATURAL SYSTEM AND VULNERABLE HUMAN COMMUNITIES. FORM 990, PART 111, LINE 4A AIDA'S ORGANIZATIONAL INITIATIVES PRIORITIZE: BRINGING CLEAN ENERGY TO LATIN AMERICA AND PREVENTING INCREASED DEPENDENCE ON FOSSIL FUELS; SAFEGUARDING NATURAL SYSTEMS THAT REDUCE AND MITIGATE CLIMATE CHANGE, INCLUDING OUR OCEANS, KEY CARBON SINKS AND CRITICAL FRESHWATER RESOURCES; DEFENDING TRADITIONAL AND INDIGENOUS COMMUNITIES; PROTECTING ENVIRONMENTAL DEFENDERS; AND ADVOCATING FOR HEALTHY AIR. BELOW, WE SHARE A FEW HIGHLIGHTS OF CASES AND PROJECTS ACROSS LATIN AMERICA WHERE AIDA CONTRIBUTED THIS FISCAL YEAR. NO FEES ARE SOUGHT OR RECOVERED FOR ANY AIDA CASEWORK. TO LEARN MORE ABOUT OUR WORK, PLEASE VISIT WWW.AIDA-AMERICAS.ORG ARGENTINA - STRENGTHENED STRATEGIES AND LEGAL ACTIONS IN COLLABORATION WITH LOCAL ORGANIZATIONS AGAINST THE IMPACTS AND EXPANSION OF FRACKING IN VACA MUERTA THROUGH COURT CASES IN TWO ARGENTINE PROVINCES: NEUQUEN - THIS CASE IS FOLLOWING UP ON LEGAL ACTIONS FOR INDUCED SEISMICITY, CONTAMINATION OF FRESHWATER BODIES, AND DETERMINATION OF PREVENTION ACTIONS. RIO NEGRO - THIS CASE DEALS WITH INFRASTRUCTURE TO FACILITATE THE TRANSFER AND EXPORT OF HYDROCARBONS. - ADVANCED LEGAL SUPPORT IN THE PROCESS OF TERRITORIAL RECOGNITION OF MAPUCHE COMMUNITIES IN MENDOZA, VISITING COMMUNITIES, RESEARCHING AND DEVELOPING LEGAL AND ADVOCACY STRATEGIES TO PROTECT THEIR TERRITORY AND HUMAN RIGHTS. BRAZIL - COLLABORATED WITH PARTNERS ECOLOGIA E AO (ECOA) TO ALERT THE UNITED NATIONS HUMAN RIGHTS RAPPORTEURS ABOUT THE CRITICAL SITUATION OF FIRES IN THE PANTANAL WETLAND, AND REQUEST THAT THEY ISSUE RECOMMENDATIONS TO BRAZIL, BOLIVIA, AND PARAGUAY TO PREVENT FIRES, ENSURE THE RESTORATION OF ECOSYSTEMS, AND GUARANTEE THE RIGHTS OF LOCAL POPULATIONS. CHILE - COORDINATED WITH PARTNERS TO SUCCESSFULLY CHALLENGE THE ENVIRONMENTAL QUALIFICATION RESOLUTION OF A SALMON FARMING PROJECT IN CHILE'S KAWSQAR NATIONAL RESERVE. THE RULING PAVES WAY FOR ENHANCED PROTECTION OF THE RESERVE, AND WITH IT, THE MARINE BIODIVERSITY AND KAWSQAR TRADITIONAL WAY OF LIFE. - DEVELOPED LITIGATION AGAINST A NORM THAT GIVES GAS COMPANIES PRIORITY ACCESS TO THE ENERGY MATRIX, THUS DISADVANTAGING RENEWABLE OPTIONS SUCH AS SOLAR AND WIND. THE NORM HINDERS THE ENERGY TRANSITION AND HAS CAUSED SMALL SUSTAINABLE ENERGY PRODUCERS TO FOLD. - CONTINUED ASSISTING DEFENSORA AMBIENTAL (DA) IN LEGAL ACTIONS AND RECEIVED THREE POSITIVE DECISIONS FROM THE SUPREME COURT, TO GENERATE COMPLIANCE WITH PRIOR COURT RULINGS TO PROTECT HUMAN HEALTH FROM TOXIC INDUSTRIAL EMISSIONS IN THE VENTANAS "SACRIFICE ZONE." FORM 990, PART 111, LINE 4A COLOMBIA - HELPED BRING LEGAL ACTION THAT STOPPED THE PROPOSED EXPLOITATION OF 34 MILLION TONS OF COAL IN THE COLOMBIAN CARIBBEAN (CAAVERALES) AND PROTECTED RIGHTS OF INDIGENOUS AND AFRO-DESCENDANT COMMUNITIES THAT WOULD BE IMPACTED BY THE PROJECT. - PROVIDED ONGOING LEGAL EXPERTISE DEFENDING THE ANCESTRAL TERRITORY OF THE FOUR INDIGENOUS PEOPLES OF THE SIERRA NEVADA DE SANTA MARTA FROM MINING AND HYDROCARBON EXPLOITATION, CONVINCING THE COURT TO RECOGNIZE THE RIGHT OF INDIGENOUS PEOPLES TO HAVE TRANSLATORS AND/OR INTERPRETERS OF THEIR NATIVE LANGUAGES DURING HEARINGS AND TO RECEIVE TRANSLATIONS OF KEY LEGAL DECISIONS. - MONITORED THE JUDICIAL PROCEEDING ON FRACKING BEFORE THE CONSTITUTIONAL COURT AND SUPPORTED EARTHJUSTICE, FARN, AND OIKOS IN THEIR PRESENTATION OF AMICUS BRIEFS FOR THE CASE. - CONTINUED CHALLENGING THE CONSTITUTIONALITY OF COLOMBIA'S ENERGY TRANSITION LAW, BRINGING THE FLAWS IN THIS WEAK LAW TO THE PUBLIC FOREFRONT. AS THE COURT RULED UNFAVORABLY ON THE FORMALITIES OF THE PROCESS, NEW EFFORTS FOCUS ON THE SUBSTANTIVE ISSUES IN THE LAW. - WON AN ADMINISTRATIVE COURT RULING ORDERING THE GOVERNMENT TO TAKE CONCRETE STEPS TO MEET THE COUNTRY'S CLIMATE COMMITMENTS, INCLUDING CREATING REGULATIONS FOR COMPANIES TO ESTABLISH GREENHOUSE GAS REGISTRIES. THIS LITIGATION SETS PRECEDENT REGIONALLY BY CHALLENGING THE HISTORICAL FAILURE OF A STATE TO MEET ITS GLOBAL CLIMATE CHANGE COMMITMENTS. EVEN THOUGH THE RULING MAY BE APPEALED, THIS PROCESS ILLUSTRATES A REPLICABLE STRATEGY FOR STRATEGIC AND CLIMATE LITIGATION ACROSS THE CONTINENT. FORM 990, PART 111, LINE 4A GUATEMALA - CONDUCTED A FIELD VISIT TO SHARE UPDATES ON THE MICI CASE WITH OUR PARTNERS IN IXQUISIS AND VERIFY ON-THE GROUND CONDITIONS SINCE THE CESSATION OF WORK ON THE SAN MATEO AND SAN ANDRS HYDROELECTRIC PROJECTS. COMMUNITY MEMBERS REPORTED AN OVERWHELMING SENSE OF RELIEF AND IMPROVED COMMUNITY RELATIONS WITH THE END OF THE PROJECT, BUT SOME FACE CONTINUED THREATS DUE TO THEIR INVOLVEMENT IN THE OPPOSITION. - IDENTIFIED LEGAL OPTIONS FOR PROTECTING THE MESOAMERICAN REEF IN GUATEMALA FROM SANITATION AND SEWAGE TREATMENT ISSUES IN THE MOTAGUA RIVER. MEXICO - HELPED LOCAL PARTNERS ADVOCATE FOR THE LOCAL GOVERNMENT TO DESIGN CLIMATE CHANGE ADAPTION PLANS FOCUSED ON FISHING COMMUNITIES IN BAJA CALIFORNIA SUR, WHERE THE HIGHLY PRODUCTIVE AND WELL MANAGED CABO PULMO RESERVE IS LOCATED. - SUPPORTED PARTNERS IN LEGAL RESEARCH AND A LAWSUIT FILED AGAINST PEMEX REGARDING ACCESS TO PUBLIC INFORMATION ON THE ENVIRONMENTAL IMPACTS OF FRACKING ACTIVITIES IN PAPANTLA, VERACRUZ, REQUESTING A SUSPENSION OF FRACKING UNTIL ITS IMPACTS ARE BETTER KNOWN. - CONTRIBUTED AN AMICUS BRIEF IN A SUIT FILED BY YOUNG MEXICANS AGAINST THE REFORM OF THE ELECTRICITY INDUSTRY LAW (LIE), SEEKING TO END THE EXPANSION OF FOSSIL FUEL USE FOR POWER GENERATION, AND TO RECOGNIZE BROAD LEGAL STANDING IN CLIMATE LITIGATION WHEN THE PLAINTIFFS ARE CHILDREN AND YOUNG PEOPLE. - COLLABORATED ON DEVELOPMENT OF AN AMPARO ACTION AGAINST THE MEXICAN CONGRESS' FAILURE TO ENACT LEGISLATION TO PHASE OUT THE USE OF COAL IN ELECTRICITY GENERATION. REGIONAL - PROVIDED CRITICAL INFORMATION FOR LATIN AMERICAN AUTHORITIES THAT HELPED GOVERNMENTS REACH A FINAL AGREEMENT ON THE HIGH SEAS TREATY. THIS LANDMARK GLOBAL TREATY WILL BRING OCEAN GOVERNANCE INTO THE 21ST CENTURY, INCLUDING ESTABLISHING REQUIREMENTS TO ASSESS AND MANAGE HUMAN ACTIVITIES THAT AFFECT BIODIVERSITY AND SHARED RESOURCE IN THE HIGH SEAS. - HELPED BUILD A NEW ALLIANCE PROTECTING HIGH-ANDEAN WETLANDS IN ARGENTINA, BOLIVIA, AND CHILE, A REGION THREATENED BY CRITICAL MINERAL MINING FOR THE ENERGY TRANSITION. - STRENGTHENED EFFORTS TO PREVENT DEEP SEA MINING, ADVOCATING WITH PARTNERS BEFORE THE INTERNATIONAL SEABED AUTHORITY (ISA) TO PROMOTE A MORATORIUM ON DEEP-SEA MINING GLOBALLY. - EXPANDED PRESENTES, A REGIONAL ALLIANCE OF COMMUNICATORS FOR CLIMATE JUSTICE IN LATIN AMERICA. IN SEPTEMBER 2022, WE LAUNCHED PRESENTES CHANNELS ON FACEBOOK, INSTAGRAM AND WHATAPP. DURING THIS TIME, WE'VE GARNERED A COMMUNITY OF MORE THAN 66,500 FOLLOWERS, WITH CONTENT SURPASSING INITIAL GOALS, REACHING MORE THAN 27 MILLION PEOPLE AND ACHIEVING MORE THAN 2.5 MILLION INTERACTIONS ACROSS ALL CHANNELS. WE GREW THE ALLIANCE TO 17 ORGANIZATIONS FROM ARGENTINA, BOLIVIA, CHILE, COLOMBIA, AND MEXICO, AND HAVE HOSTED TWO VIRTUAL WORKSHOPS TO ENGAGE THEM, UNDERSTAND THEIR PERSPECTIVES, AND PROMOTE CAPACITY BUILDING ON STRATEGIC COMMUNICATIONS. WE HAVE DEVELOPED AND TOLD STORIES ACROSS OUR FOUR NARRATIVE PILLARS: A NEW ENVIRONMENTAL REALITY, A CHANGE THAT LEAVES NO ONE BEHIND, A NEW LIVING ENERGY, AND IN DEFENSE OF LIFE ON EARTH. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA WHO HAS ACCESS TO ALL FINANCIAL RECORDS AND DATA OF AIDA. THE DRAFT FORM 990 UNDERGOES DETAILED REVIEW AND IS COMPARED TO THE FINANCIAL STATEMENTS BY THE CFO/DEPUTY DIRECTOR OF AIDA, POSING QUESTIONS AND REQUESTING ANY NECESSARY CHANGES. NECESSARY EDITS ARE MADE BY THE CPA. THE CFO/DEPUTY DIRECTOR AGAINS REVIEW THE FORM TO MAKE SURE ALL CHANGES ARE CORRECT.THE FORM TO BE SUBMITTED AND ALL SUPPLEMENTAL MATERIALS ARE SENT VIA EMAIL TO ALL MEMBERS OF THE AIDA BOARD OF DIRECTORS, PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AIDA COMMUNICATES ANNUALLY WITH ALL BOARD MEMBERS AND MANAGEMENT PERSONNEL TO OBTAIN A STATEMENT AFFIRMING THAT THE PERSON IN QUESTION HAS RECEIVED, UNDERSTANDS AND IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AT THIS TIME, ANY POTENTIAL NEW OR CHANGED CIRCUMSTANCES THAT COULD GIVE RISE TO A CONFLICT OF INTEREST ARE ASSESSED, SO THAT ANY POTENTIAL CONFLICT CAN BE BROUGHT TO THE BOARD. AIDA ALSO QUESTIONS NEW PERSONNEL, CONTRACTORS AND OTHERS WITH FINANCIAL RELATIONSHIPS TO AIDA TO DETERMINE WHETHER THEY HAVE ANY RELATIONSHIPS WITH AIDA BOARD OR MANAGEMENT THAT COULD POSE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 AIDA COMPENSATION LEVELS ARE DETERMINED BASED ON A FORMULA THAT CONSIDERS A) YEARS OF RELEVANT EXPERIENCE; B) EDUCATION; C) POSITION IN THE ORGANIZATION; D) LOCAL COST OF LIVING; AND (E) COMPARABLE LEVELS OF COMPENSATION OF EMPLOYEES WITH SIMILAR LEVEL OF EXPERIENCE AND RESPONSIBILITIES IN NONPROFIT ENVIRONMENTAL ORGANIZATIONS IN THE SAME LOCATION. COMPENSATION LEVELS AND THE FORMULAS FOR CALCULATING THESE ARE STANDARDIZED THROUGHOUT THE ORGANIZATION AND DETERMINED BY THE EXECUTIVE DIRECTOR. COMPENSATION LEVELS ARE REVIEWED AT LEAST EVERY TWO YEARS TO ENSURE CONSISTENCY WITH THE FACTORS LISTED ABOVE. THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR IS APPROVED ANNUALLY BY THE AIDA BOARD OF DIRECTORS AS PART OF THE BUDGET APPROVAL PROCESS. THE COMPENSATION LEVEL IS DETERMINED AFTER A COMPARISON WITH EXECUTIVE LEADERSHIP PAY RATES AT COMPARABLE ORGANIZATIONS IN LATIN AMERICA, AND CONSIDERING THE PRECEDING FACTORS FOR THE AIDA TEAM. NO ONE WITH A CONFLICT OF INTEREST PARTICIPATES IN ANY DECISION-MAKING REGARDING COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 18 THE AIDA WEBSITE PROVIDES PUBLIC ACCESS TO THE YEARLY AUDITED FINANCIAL STATEMENTS, FORM 990, AND 501(C)3 STATUS LETTER. THIS INFORMATION IS ALSO AVAILABLE VIA GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 AIDA GOVERNING DOCUMENTS AND THE WRITTEN CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.