2025-06-16T17:16:44-05:00 2024-07-31 943238635 MANDEL & KING CPA'S 1023 STANYAN STREET SAN FRANCISCO CA 94117 990 2023-08-01 943292116 ASOCIACION INTERAMERICANA PARA LA DEFENSA DEL AMBIENTE ASOC 4152172000 2261 MARKET STREET 85043 SAN FRANCISCO CA 94114 GLADYS MARTINEZ EXECUTIVE DIRECTOR 4152172000 2025-06-16 1 0 STEVE KING P00163845 4157775007 2023 2025-03-06 01:10:19Z X GLADYS MARTINEZ 2261 MARKET ST 85043 SAN FRANCISCO CA 94114 SAN FRANCISCO CA 94111 5178793 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 8 8 3 17 0 0 8962830 4906623 157612 65311 8814 206859 0 0 9129256 5178793 981367 672487 0 0 726647 1022832 0 0 69420 1541151 2151725 3249165 3847044 5880091 1331749 10356824 11654223 1032856 998506 9323968 10655717 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 3565903 672487 AIDA'S 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.AMPLIFIED COMMUNITY VOICES: SUPPORTED 15 LEGAL BRIEFS REPRESENTING OVER 350 COMMUNITIES BEFORE THE INTER-AMERICAN COURT OF HUMAN RIGHTS, ADVOCATING FOR THE RECOGNITION OF THE RIGHT TO A SAFE AND STABLE CLIMATE. (CONTINUED ON SCHEDULE O) 3565903 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 3 1 0 1 MX CO 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X X GLADYS MARTINEZ EXECUTIVE DIRECTOR 4152172000 2261 MARKET ST 85043 SAN FRANCISCO CA 94114 MANUEL IVAN MORALES FEIJOO PRESIDENT 1.00 X X 0 0 0 JERONIMO JUAN DIEGO RODRIGUEZ VICE-PRESIDENT 1.00 X X 0 0 0 MARTIN WAGNER TREASURER 5.00 X X 0 0 0 MARGOT ANNE VENTON 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 RAFAEL ANGEL GONZALEZ BAILAR DIRECTOR 1.00 X 0 0 0 MONICA ROA DIRECTOR 1.00 X 0 0 0 GLADYS MARTINEZ EXECUTIVE DIRECTOR 40.00 X 156000 0 0 ANNA CEDERSTAV DEPUTY EXECUTIVE DIRECTOR/CFO 40.00 X 0 0 0 156000 0 0 1 0 1 0 0 4906623 4906623 FEE FOR SERVICE INCOME 541100 65311 65311 65311 206859 206859 5178793 272170 0 0 672487 672487 156000 156000 697359 629761 40344 27254 99439 88187 6714 4538 70034 64859 3090 2085 91413 91413 136715 112110 18186 6419 424858 413317 2981 8560 2571 2571 5723 2505 3218 PROFESSIONAL SERVICES 1436503 1389038 28945 18520 MEDIA PUBLICITY & PRINT 39943 37052 847 2044 BANK CHARGES 12069 547 11522 FILING FEES 1930 40 1890 3847044 3565903 211721 69420 333286 330571 5638869 7298509 4346964 4007171 30580 26723 6428 3857 31277 14115 10356824 11654223 374043 558626 658813 439880 1032856 998506 X 2520523 3654384 6803445 7001333 9323968 10655717 10356824 11654223 1331749 0 X 0 1 X 0 0 X 1275242 2427076 1842056 8921535 4906623 19372532 1275242 2427076 1842056 8921535 4906623 19372532 5312795 14059737 691 320 1507 8814 213203 224535 19597067 504000 0.71740 0.69460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30580 26723 3857 3857 5672953 494160 494160 5178793 0 5178793 4341204 494160 494160 3847044 0 3847044 1 NORTH AMERICA (EXCLUSIVE OF UNITED STATES) 1 8 PROGRAM SERVICES, FUNDRAISING AND ADMINISTRATION LEGAL, COMMUNICATIONS 517010 CENTRAL AMERICA AND THE CARIBBEAN 9 PROGRAM SERVICES, FUNDRAISING AND ADMINISTRATION LEGAL, SCIENTIFIC 598301 SOUTH AMERICA 1 32 PROGRAM SERVICES, GRANTS TO RECIPIENTS IN THE REGION LEGAL, SCIENTIFIC AND ECONOMIC ANALYSIS 1947308 EUROPE (INCL ICELAND & GREENLAND) 0 PROGRAM SERVICES, FUNDRAISING COMMUNICATIONS 21875 2 49 0 0 2 49 3084494 0 3084494 SOUTH AMERICA, ARGENTINA PROMOTE CONSERVATION AND SUSTAINABLE USE OF HIGH ALTITUDE ANDEAN SALT FLATS IN ARGENTINA, BOLIVIA AND CHILE 302261 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 108997 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 36833 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. 130396 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 0 0 0 0 0 0 0 0 0 GLADYS MARTINEZ EXECUTIVE DIRECTOR 156000 0 0 0 0 0 0 0 0 0 156000 0 0 0 FORM 990, PART 111, LINE 4A - LANDMARK LEGAL VICTORY: SECURED A HISTORIC RULING IN FAVOR OF 80 VICTIMS OF TOXIC POLLUTION IN LA OROYA, PERU, WITH THE INTER-AMERICAN COURT HOLDING THE PERUVIAN STATE ACCOUNTABLE FOR ENVIRONMENTAL HUMAN RIGHTS VIOLATIONS. - ENSURED RESPONSIBLE CLIMATE FINANCING: FACILITATED THE CANCELLATION OF $116.6 MILLION IN FUNDING FROM THE GREEN CLIMATE FUND FOR A NICARAGUAN FORESTRY PROJECT THAT VIOLATED HUMAN RIGHTS, MARKING THE FIRST SUCH CANCELLATION BASED ON PROVEN HUMAN RIGHTS CONCERNS. - PROTECTED COLOMBIAN WETLANDS: ACHIEVED A CONSTITUTIONAL COURT RULING IN COLOMBIA THAT SAFEGUARDED A BIODIVERSE WETLAND COMPLEX BY UPHOLDING THE RIGHT TO PRIOR CONSULTATION FOR AFRO-DESCENDANT COMMUNITIES AFFECTED BY FRACKING PROJECTS. - ADVOCATED FOR ETHICAL ENERGY TRANSITION: HIGHLIGHTED THE HUMAN RIGHTS IMPACTS OF MINING FOR ENERGY TRANSITION MINERALS IN BIODIVERSE REGIONS LIKE THE GRAN ATACAMA AND THE AMAZON DURING A HEARING BEFORE THE INTER-AMERICAN COMMISSION ON HUMAN RIGHTS. - PROMOTED HIGH SEAS TREATY RATIFICATION: COLLABORATED WITH LATIN AMERICAN GOVERNMENTS AND EXPERTS TO FACILITATE PANAMA'S RATIFICATION OF THE HIGH SEAS TREATY, EMPHASIZING EQUITABLE BENEFIT-SHARING AND CAPACITY BUILDING. - STRENGTHENED ORGANIZATIONAL CAPACITY: EXPANDED TO A MULTIDISCIPLINARY TEAM OF 47 MEMBERS, INCLUDING 17 INTERNS, WITH 73% OF EXPENDITURES DIRECTED TOWARD PROGRAM ACTIVITIES AND 17% ALLOCATED AS SUBGRANTS TO PARTNER ORGANIZATIONS. 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.