Avivara 2012 Narrative Financial Report · Avivara 2012 Narrative Financial Report Prepared by Gary A. Teale March 12, 2013 Avivara US ... lf 'Yes," describe these new services on

Avivara 2012 Narrative Financial Report

Prepared by Gary A. Teale March 12, 2013

Avivara US

2012 was a “plateau” year for Avivara US. When comparing prior year data we saw a slight decrease in overall US revenues from approximately $101,000 in 2011 to $98,600 in 2012, a drop of 2.4%. On a positive note, total donations from individual contributors and the total number of donors remained virtually unchanged. However our contributions from schools and private foundations were the income categories showing the greatest decline.

Concurrently, US support for Avivara programs in Guatemala decreased slightly (-1.9%) from $83,293 in 2011, to $81,711 in 2012.

This left Avivara with a net operating surplus for 2012 of $10,478. The Avivara US Board of Directors at its December 2012 meeting authorized the majority of this operating surplus ($9,000) to be rolled over into the Avivara Operating Reserve Fund, thus increasing its balance by the beginning of 2013 to slightly over $44,000, or approximately ½ of the 2013 budget.

In 2012, Avivara US did not see the dramatic increases in revenues experienced during its first four years of operations (please see graph below), but did maintain overall financial stability, and with prudent budgeting showed a slight improvement in its year-end financial position.

Asociacion Avivara Guatemala

Even with the slight decrease in support from the U.S., Asociación Avivara in Guatemala was able to “shift the load on the burro” to maintain its previous level of support for schools in terms of school supplies, teaching materials and textbooks, while also increasing significantly its funding for scholarships, especially at the university level.

With the relocation of its offices from San Pedro Las Huertas to San Cristobal El Alto at mid-year, Asociación Avivara was able to see a savings in rent and utilities of

approximately $2,700. This savings combined with a temporary reduction in funding for school infrastructure and technology projects (approximately $4,000) was utilized to expand its university scholarships from three students in 2011 at a cost of $2,600 to eleven students in 2012 at a cost of around $7,800.

This shift made the Avivara scholarship program the largest (in $) of our Guatemala programs accounting for 43.5% of total expenses. (See graph below.) Expenses related to administration and the After-School and SAGE programs remained at levels fairly similar to prior years. At year’s end Asociación Avivara showed an operating surplus of $1,903, the majority of which ($1,750) will be placed into a special “vehicles” savings account to provide for the purchase of a new truck when the current truck is fully depreciated.

Asociacion Avivara Expense Distribution by Class 2012

SAGE3.9%

Centers10.4%

Scholarships43.5%

Schools39.2%

Admin3.1%

In summary, while U.S. revenues were down slightly from 2011, Avivara US and Asociación Avivara were able to provide continued and stable support to its educational programs located in Guatemala, and should be able to continue to do so in 2013. For Future Consideration:

All indications are that the Avivara scholarship program will continue to have pressures on it to expand, both from an increased number of applicants, and from students already in the program continuing on to higher levels of education. In addition, more rural schools are applying for grants than in the past. Some of these expenses could be covered by the anticipated reduction of expenses in the after-school program in San Pedro Las Huertas. However, long-term, Avivara will need to energetically pursue the development of a larger donor base if it is to continue to meet its program goals.

This will require greater effort by the Board and staff in developing new outreach/fund-raising events and making inroads into new geographical markets.

Respectfully submitted, Gary A. Teale Executive Director Special Note: Avivara US uses an accrual basis for its accounting while Asociación Avivara in Guatemala uses a cash basis for its accounting. This will always produce a

slight discrepancy between the dollar amount of support recorded by Avivara US to Asociación Avivara in any particular fiscal year, and the actual amount of money received by Asociación Avivara in that same fiscal year. This is related to the affiliated programs (i.e., Becas Uspantan) donations received during the 4th quarter and recorded as a liability on the Avivara US books at the end of each fiscal year, and the actual cash monies distributed to Asociacion Avivara during the 1st quarter of the following year to discharge the accrued liability of affiliated programs donations from the prior year. U.S. Board Review and Approval March 19, 2013

,.,. 990

Department of the Treasurylnternal Revenue Seruice

A Forthe2012B Check if applicable:

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OMB No. 1545-0047Return of Organization Exempt From lncome Taxuhder section Sol(c)' 527';:#ffi',tll:l$?,55:3:,};',:ile code (excipt brack rung 2@12

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exemption number >M State of legal domicile: WA

Briefly describe the organization's mission or most significant activities: _I+_lqipfg_te_tlp_qqe1!!y_91_q!q_eg-C9-Cl-!q"e-qgSgLipg-,-

Check this box ) f] if the organization discontinued its operations or disposed of more lhan 25Yo of its net assets.

Number of voting members of the governing body (Part Vl, line 1a) . L_qNumber of independent voting members of the goveming body (Part VI, line 1b)

Total number of individuals employed in calendar year 2012 {Part V, line 2a)

Total number of volunteers (estimate if necessary)Total unrelated business revenue from Part Vlll, column (C), line 12

Net unrelated business taxable income from Form 990-T, line 34Current Year

End of Year

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Number and street (or P.O. box if mail is not delivered to street address)

City, town or post office, state, and ZIP code

F Name and address of principal officer: Thomas tfil. Friedrnan, 'Treaslrrer

7?02 S3rd NW Seattle, WA 98117

Corporation Ll Trust Ll Association L-l Other >

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Contributions and grants (Part Vlll, line th) .

Program service revenue (Part Vlll, line 29)

lnvestment income (Part Vlll, column {A), lines 3, 4, and 7d)

Otherrevenue (Part Vlll, column (A), lines5, 6d, 8c, 9c, 10c, and 11e) .

Total revenue-add lines 8 Part Vlll, column (A), line 12)

13 Grants and similar amounts paid (Part lX, column (A), lines 1-3) .

14 Benefits paid to or for members (Part lX, column (A), line 4)

15 Salaries, other compensation, employee benefits (Part lX, column (A), lines $-10)16a Professional fundraising fees (Part lX, column (A), line 1'le)

b Total fundraising expenses (Part lX, column (D), line 25) > --_--_--_----_-___6-.13-Q17 Other expenses (Part lX, column (A), lines 11a-1 1d, 11f-24e)

18 Total expenses. Add lines '13-1 7 imust equal Part lX, column (A), line 25)

19 Revenue less expenses. Subtract line 18 from line 12

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Total liabilities (Part X line 26) .

Net assets or fund balanees. Subtract line 21 {rom line 20

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Form 990 (2012) eage2

El@ Statement of Program Service AccomplishmentsCheck if Schedule O contains a response to any question in this Part lll X

1 Briefly describe the organization's mission:

Guatemala and the United States

2 Did the organization undertake any significant prograrn services during the year whieh were not listed on thepriorForm990or990-EZ? nyes Ettolf 'Yes," describe these new services on Schedule O.

3 Did the organization cease conducting, sr make significant changes in how it conducts, any programservices? . nyes ElNolf "Yes," describe these changes on Schedule O.

4 Describe the organization's program service accomplishments for each of its three largest program services, as measured byexpenses. Section 501(cX3) and 501{c)(4) organizations are required to report the amount of grants and allocations to others,the total expenses, and revenue, if any, for each program service reported.

4a (Code: -----n/a_---- ) (Expenses $--_---____--_-tr,;-rt. including grants of $ __-- - ______ -B_1-,_qj_2 ) (Revenue $ ---___ --_-_- -j,_q!-0- )

4c (Code:--_------____- ) (Expenses $-_-----_-----_--_--__.including grants of $ --_ ) (Revenue $ --_----___-_---__----_-- )

4d Other program services (Describe in Schedule O.)(Expenses $ ,. including grants of $ ) (Re]enue $ )

4e Totalprogramerriceexpenses ) 81,?I.t _ ,, *_____

Form 990 (2012) Pase 3Checklist of Schedules

Yes No

1 ls the organization described in section 501(c)(3) or a9a7@|1,1) (other than a private foundation)? lf "Yes,

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"oniniurors (see instructionslr' . . .2

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2Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition tocandidates for public otfice? ff "Yes," complete Schedule C, Part I

Section 501(cX3) organizations. Did the organization engage in lobbying activities, or have a section 501(h)election in effect during the tax year? lf "Yes," complete Schedule C, Part llls the organization a section 501(c){4),501(c)(5), or 501(c)(6) organization that receives membership dues,assessments, or similar amounts as defined in Revenue Procedure 98-19? lf 'Yes," complete Schedule C,Paft lll .

Did the organization maintain any donor advised funds or any similar funds or accounts for which donorshave the right to provide advice on the distribution or investment of amounts in such funds or accounts? lf"Yes," complete Schedule D, Part I

3

4

5

6Did the organization receive or hold a conservation easement, including easements to preserve open space,the environment, historic land areas, or historic structures? lf "Yes," complete Schedule D, Part llDid the organization maintain collections of works of art, historical treasures, or other similar assets? lf "Yes,"complete Schedule D, Paft lllDid the organization report an amount in Part X, line 21 , for escrow or custodial account liability; serve as acustodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, ordebt negotiation services? lf "Yes," complete Schedule D, Part lV

Did the organization, directly or through a related organization, hold assets in temporarily restrictedendowments, permanent endowments, or quasi-endowments? lf "Yes," complete Schedule D, Paft V

7

I

I

10lf the organization's answer to any of the following questions is "Yes," then complete Schedule D, Pads Vl,Vll, Vltl, lX, or X as applicable.Did the organization report an amount for land, buildings, and equipment in Part X, line 10? lf "Yes,"complete Schedule D, Pafi Vl

Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or moreof its total assets reported in Part X, line 16? lf "Yes," complete Schedule D, Part Vll

Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or moreof its total assets reported in Part X, line 16? lf "Yes,' complete Schedule D, Part Vlll .

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assetsreported in Pad X, line '16? lf "Yes,' complete Schedule D, Part lX

Did the organization report an amount for other liabilities in Part X, line 25? lf "Yes," complete Schedule D, Part XDid the organization's separate or consolidaled financial statements for the tax year include a footnote that addressesthe organization's liability for uncertain tax positions under FIN 48 (ASC 740\? lf "Yes," complete Schedule D, Part X

Did the organization obtain separate, independent audited financial statements for the tax year? lf "Yes," completeSchedule D, Parts X and Xll

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12a

11a

11b

11c

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11f

12aWas the organization included in consolidated, independent audited financial statements for the tax year? lf "Yes," and ifthe organization answered "No" to /lne 12a, then completing Schedule D, Pafts N and Nl is optional .

ls the organization a school described in section 170(bX1X$(D? lf "Yes," complete Schedule EDid the organization maintain an office, employees, or agents outside of the United States?Did the organization have aggregate revenues or expenses of more thain $10,000 from grantmaking,fundraising, business, investment, and program service activities outside the United States, or aggregateforeign investments valued at $100,000 or more? lf "Yes," complete Schedule F, Parts I and lV.

Did the organization report on Part lX, column (A), line 3, more than $5,000 of grants or assistance to anyorganization or entity located outside the United States? lf "Yes," complete Schedule F, Parts ll and lV

1314a

b

12b13

14a

14b

t516 Did the organization report on Part lX, column (A), line 3, more than $5,000 of aggregate grants or assistance

to individuals located outside the United States? lf "Yes," complete Schedule F, Parts tll and lVDid the organization report a total of more than $15,000 of expenses for professional fundraising services onPart lX, column (A), lines 6 and 1Ie? lf "Yes," complete Schedule G, Part I (see instructions)

Did the organization report more than $15,000 totat of fundraising event gross income and contributions onPart Vlll, lines 1c and 8a? lf "Yes," complete Schedule G, Part ll .

17

18

16

17

1819

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Did the organization report more than $15,000 of gross income from gaming activities on Part Vlll, Iine 9a?lf 'Yes," complete $chedule G, Part lllDid the organization operate one or more hospital facillties? lf "Yes,'complete Schedute H -

lf "Yes" to line 20a, did the attach a coov of its audited financial statements to this return?

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Form 990 (20 12)

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Schedules

Did the organization report more than $5,000 of grants and other assistance to any government or organizationin the United States on Part lX, column (A), line 1? lf "Yes," complete Schedule l, Parts I and llDid the organization report more than $5,000 of grants and other assistance to individuals in the United Stateson Part lX, column (A), line 2? lf "Yes," complete Scheduie l, Parts I and lllDid the organization answer "Yes" to Part Vll, Section A, line 3, 4, or 5 about compensation of theorganization's cunent and former officers, directors, trustees, key employees, and highest compensatedemployees? lf "Yes," complete Schedule J .

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than$100,000 as of the last day of the year, that was issued after December 31 , 2OO2? lf "Yes," answer lines 24bthrough 24d and complete Schedute K. lf '"No," go to line 25 .

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?Did the organization maintain an escrow account other than a refunding escrow at any time during the yearto defease any tax-exempt bonds?

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time durlng the year?Section 501(cXg) and 501(cX4) organizations. Did the organization engage in an excess benefit transactionwith a disqualified person during the year? lf "Yes," complete Schedule L, Part I

ls the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prioryear, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?lf 'Yes," complete Schedule L, Part I .

Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, ordisqualified person outstanding as o{ the end o{ the organization's taxyear? lf "Yes," complete Schedule L, Part ll .

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee,substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlledentity or famity member of any of these persons? lf "Yes," complete Schedu/e L, Paft lll .

Was the organization a party to a business transaction with one of the following padies (see Schedule L,

Part lV instructions for applicable filing thresholds, conditions, and exceptions):

A cunent or former officer, director, trustee, or key employee? lf "Yes," complete Schedu/e L, Paft lVA family member of a current or former officer, director, trustee, or key employee? lf "Yes," completeSchedule L, Part lVAn entity of which a current or former officer, director, trustee, or key employee (or a family member thereof)was an officer, director, trustee, or direct or indirect owner? lf "Yes," camplete Schedule L, Paft lVDid the organization receive more than $25,000 in non-cash contributions? lf "Yes," complete Schedule MDid the organization receive contributions of art, historical treasures, or other similar assets, or qualifiedconservation conlributions? lf "Yes," complete Schedule MDid the organization liquidate, terminate, or dissolve and cease operations? ff "Yes," complete Schedule N,Paft IDid the organization sell, exchange, dispose of, or transfer more lhan 25o/o of its net assets? lf "Yes,"complete Schedule N, Part llDid the organization own 100% of an entity disregarded as separate from the organization under Regulationssections 301 .770'1-2 and 301 .7701-3? lf "Yes," complete Schedule R, Pad I .

Was the organization related to any tax-exempt or taxable entity? /f "Yes," comptete Schedule R, Part ll, tll,or lV, and Part V, line 1

Did the organization have a controlled entity within the meaning of section 512(bX13)?lf "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with acontrolled entity within the meaning of section 51 2(bX13)? lf "Yes," complete Schedule R, Part V, line 2 .

Section 501(cXg) organizations. Did the organization make any transfers to an exempt non-charitabterelated organization? lf "Yes," complete Schedule R, Part V, line 2 .

Did the organization conduct more than 5% of its activities through an entity that is not a related organizationand that is treated as a partnership for federal income tax purposes? lf "Yes," complete Schedute R,Part Vt .

Did the organization complete Schedule O and provide explanations in Schedule O for Part Vl, lines 11b and19? Note, All Form 990 filers are required to complete Schedule O .

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31

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Form 990 (2012) eage 5

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E!flI Statements Regarding Other IRS Filings and Tax ComplianceCheck if Schedule O contains a response to in this Part V

1a Enter the number reported in Box 3 of Form 1096. Enter -0- il not applicableb Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .

c Did the organization comply with backup withholding rules for reportable payments to vendors andreportable gaming (gambling) winnings to prize winners?

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax

Statements, filed for the calendar year ending wiih or within the year covered by this return 12"lf at least one is reported on line 2a, did the organization file atl required federal employment tax returns?Note. lf the sum of lines 1a and 2a is greater than 250, you may be required lo e-file (see instructions)Did the organization have unrelated business gross income of $1 ,000 or more during the year?

lf "Yes," has it filed a Form 990-T for this year? lf "No," provide an explanation in Schedule OAt any time during the calendar year, did the organization have an interest in, or a signature or other authorityover, a financial account in a foreign country (such as a bank account, securities account, or other financialaccount)? .

lf "Yes," enter the name of the foreign country: ) _Glg-tg_trlq!q____See instructions for filing requirements for Form TD F 90-22.1 , Report of Foreign Bank and Financial Accounts.

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?lf "Yes" to line 5a or 5b, did the organization file Form 8886-T?Does the orEanization have annual gross receipts that are normally greater than $100,000, and did the

organization solicit any contributions that were not tax deductible as charitable contributions? .

lf "Yes," did the organization include with every solicitation an express statement that such contributions orgifts were not tax deductible?Organizations that may receive deductible contributions under section 170(c).Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goodsand services provided to the payor?

lf "Yes," did the organization notify the donor of the value of the goods or services provided?Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it wasrequired to file Form 8282?

lf "Yes," indicate the number of Forms 8282 filed during the yearDid the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?lf the organization received a contribution of qualified intellectual properiy, did the organization file Form 8899 as required?

lf the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

Sponsoring organizations maintaining donor advised funds and section 509(aX3) supportingorganizations. Did the supporting organization, or a donor advised fund maintained by a sponsoringorganization, have excess business holdings at any time during the year?

Sponsoring organizations maintaining donor advised funds.Did the organization make any taxable distributions under section 4966? .

Did the organization make a distribution to a donor, donor advisor, or related person?

Section 5Ol (cX7) organizations. Enter:lnitiation fees and capital contributions included on Part Vlll, line 12

Gross receipts, included on Form 990, Part Vlll, line '12, for public use of club facilitiesSection 5Ol (cX12) organizations. Enter;Gross income from members or shareholders .

Gross income from other sources (Do not net amounts due or paid to other sourcesagainst amounts due or received from them.)

Section agaT(aXl) non-exempt charitable trusts. ls the organization filing Form 990 in lieu of Form 104'1?lf "Yes," enter the amount of tax-exempt interest received or accrued during the year .

Section 501(cX29) qualified nonprofit health insurance issuers.12b

a ls the organization licensed to issue qualified health plans in more than one state?Note. See the instructions for additional information the organization must report on Schedule O.

b Enter the amount of reserves the organization is required to maintain by the states in whichthe organization is licensed to issue qualified health plans 13b

c Enterthe amount of reserves on hand

Did the organization receive any payments for indoor tanning services during the tax year? .

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Form 990 (2012) rage 6

E@ Governance, Management, and Disclosure For each "Yes" response to llnes 2 through 7b below, and for a uNo"

response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See lnstructions.Check if Schedule O contains a response to any question in this Part Vl

Enter the number of voting members of the governing body at the end of the tax year.lf there are material differences in voting rights among members of the governlng body, orif the governing body delegated broad authority to an executive committee or similarcommittee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with

any other officer, director, trustee, or key employee?

Did the organization delegate control over management duties customarily performed by or under the directsupervision of officers, directors, or trustees, or key employees to a management company or other person?

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

Did the organization become aware during the year of a significant diversion of the organization's assets? .

Did the organization have members or stockholders?Did the organization have members, stockholders, or other persons who had the power to elect or appointone or more members of the governing body?

5 Are any governance decisions of the organization reserved to (or subject to approval by) members,stockholders, or persons other than the governing body?Did the organization contemporan@usly document the meetings held or written actions undertaken duririgthe year by the following:

The goveming body? .

Each eommittee with authority to act on behalf of the goveming body?ls there any offlcer, director, trustee, or key employee listed in Part Vll, Section A, who cannot be reached atthe organization's mailing address? lf "Yes," provlde he names andaddresses in Schedule O .

Did the organization have local chapters, branches, or affiliates?lf "Yes,' did the organization have written policies and procedures governing the activities of such chapters,affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

Describe in Schedule O the process, if any, used by the organization to review this Form gg0.

Did the organization have a written conflict of interest policy? lf "No," go to line 13Were ofiicers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?

Did the organization regularly and consistentty monitor and enforce compliance with the policy? lf "Yes,"describe in Schedule O how this was done .

Did the organization have a written whistleblower policy?Did the organization have a written document retention and destruction policy?Did the process for determining compensation of the following persons include a review and approval byindependent pelsons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization's CEO, Executive Director, or top management officialOther officers or key employees of the organizationlf "Yes" to line 15a or 15b, describe th6 procoss in Schedule O (see instructions).Did the organization invest in, contribute assets to, or participate in a joint venture or similar anangementwith a taxable entity during the year? .

lf "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsparticipation in joint venture anangements under applicable federal tax law, and take steps to safeguard theorganization's exempt status with respect to such anangements?

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List the states with which a copy of this Form 990 is required td be filed > _t{_a_s_Lr!!Sl-oL-_O:eSS.!3._e{iC_AI-e9te.Section 6104 requires an organization to make its Forms 1023 (or 1W4 it applicable), 990, and 990-T (Section 501(cX3)s only)available for public inspection, lndicate how you made these available. Check all that apply.

M Own website E Another's website E Upon request n Otner (exptain in $chedule O)Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interast policy,and financial statements available to the public during the tax year.

State the name, physical address, and telephone number of the person who possesses the books and records of theorganization: ) G"* A, Teale- Catle Princioal * 17. San Cristobal El Alto- Antisua- Guatemala, Central America o11-502-5191-9045

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Form 990 (2012) Page /

f@[ Gompensation of OfficeiC, Dii-ctorE,Trustees, K.ef EmFloyeelndependent ContractorsCheck if Sc

sla Complete this tabl6 for all persons required to be listed. Report compensation for the calendar yeal ending with or within theorganization's tax year.

r Ust all of the organization's current officers, directors, trustees (whether individuals or organizations), rqardless of amount ofcompensation. Enter -0- in columns (D, (E), and (D if no compensation was paid.

r List all of the organization's current key employees, if any. See instructions for definition of "key employee.". List the organization'p five current highest compensated employees (other than an officer, director, trustee, or key emptoyee)

who received reportable compensation {Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of rnore than $100,000 from theorganization and any related organizations.

e List all of the organization's lonner officers, key employees, and highest compensated employees who received more than$100,000 of reportable compensation from the organlzation and any related organizations.

r List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of theorganization, more than $10,000 of reportable compensation from the organization and any related organizations.

Ust persons in the following order: individual trustees or directors; institutional kuslees; officers; key employees; highestcompensated employees; and former such persons.

Check this box if neither the current officer director, or trustee.

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Total number of individuals (including but not limited to those listed above) who received more than $100,000 offrom the orqanization >

3 Did the organization list any former officer, director, or trustee, key employee, or highest compensatedemployee on line 1a? lf "Yes," complete Schedule J for such individual

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from theorganization and related organizations greater than $150,00O? lf "Yes," complete Schedule J for suchindividual .

Did any person listed on line 1a receive or accrue compensation iror, "ny

unrelated organization or individualfor services rendered to the organization? /f "Yes," camplete Schedule J for such person

1 Complete this table for your five highest compensated independent contractors that received more than $100,000 ofcompensation from the organization. Report compensation for the calendar year ending with or within the organization's taxyear.

1bcd

{A}hlame and business address

Total number of independent contractors (including but not limitedreceived more than $100,000 of compensation from the organization )

(oCompensation

(c)

Position(do not check more than onebox, unless person is both anofficer and a directo/trustee)

(Et

Reportable..nsation fromrelated

organizations(w-2l1099-MrSC)

Section B. lndependent Contractors

to those listed above) who

Eru Statement of Revenue

OoIEl!:;o"-Eqr<iEsoc,E??o)

EoctOEot!

oE11)

occo.9I(1,t,E.EcDoo-

o

ooao

o

Federated campaignsb Membership duesc Fundraising eventsd Relatedorganizations

f All other contributions, gifts, granb,

bcdef

8a Gross income from fundraisingevents (not including $of contributions reportdo 6n iirie i c).

See Part IV, line 18

b Lms: direct expenses

9a Gross income from gaming activities.See Part lV, line 19

b Less: directexpensesc Net income or (loss) from gaming activities

10a Gross sales of inventory, less

b Less: cost of goods sold

d All other revenuee Total. Add lines 1 1a-1 '1 d .

Form 990 (2012)

Secflon 501 (c)(3) and 501(c)(4) organizations mustCheck if Schedule O contains a

Do not include amounts reported on lines 6b,7b,8b, 9b, and 10b of Part Vlll.

I Grants and other assistance to governments and

organizations in the United States. See Part lV, line 21

2 Grants and other assistance to individuals inthe United States, See Part lV, line 22

Grants and other assistance to governments,organizations, and individuals ouiside theUnited States. See Part lV, lines 15 and 16 .

Benefits paid to or for membersCompensation of current officers, directorc,trustees, and key employees

Compensation not included above, to disqualifiedpersons (as defined under section a958(f)(1)) andpersons described in section a958(c)(3)(B)

Other salaries and wagesPension plan accruals and contributions (include

section 401 (k) and 403(b) employer contributions)

Other employee benefits .

Payroll taxes .

Fees for services (non-employees):

abcdet

ManagementLegalAccountingLobbying .

Prufessionalfundraising serviees. See Part lV, line 17

lnvestment management feesOther. flf line 119 amount exceeds 10% of line 25, column

(A) amount, list line 119 xpases on Schedule 0.)

Advertising and prornotion

columns- must complete columnin this Part lX

45

6

7I

I1011

s

12131415

16

1718

19

2A

21

a.n24

abcde

?,5

Office expenseslnformation technologyRoyalties0ccupancyTravelPayments of travel or entertainment expensesfor any federal, state, or local public officials

Conferences, conventions, and meetingslnterestPayments to affiliates .

Depreciation, depletion, and amortizationlnsurance .

Other expenses. ltemize expenses not coveredabove (List miscellaneous expenses in line 24e. lfline 24e amount exceeds 10% of line 25, column(A) amount, list line 24e expenses on Schedule O.)

_q-sver!_Tlrrl -ry ec-! 19!9-ry- f-e9-r _

? I r ttql -tlqg-*-: -s_rs. I 9 e :

Y p i:l liC_u' 4 p t Ie t I g_ti_o-t

All other expenses -_-_---_

Total tunctionat expenl6l.-Aari-iiiEJi ihi;riah iAe

26 Joint costs. Completeorganization reported in column (B) ioint costsfrom a combined educational campaign and

rorm 990 (zote)

fundraising solicitation. Check here i -[following SOP 98-2 (ASC 958-720)

3

Form 990 (2012) Rage 1 I

Check if Schedule O contains a in this Part X

oo

ttl

oooC.EGt0tcltoah

ooo

oz

Savings and temporary cash investmentsPledges and grants receivable, net

Loans and other receivables from current and former officers, directors,trustees, key employees, and highest compensated employees.Cornplete Part ll of Schedule L

Loans and other receivables from other disqualified persons (as defind under section4958(0(1), persons described in section 958ic){3)(B), and contributing employers andsponsoring organizalions of section 501{c)(9) voluntary employees' beneficiary

organizations (see instructions). Complete Part ll of Schedule L .

Notes and loans receivable, netlnventories for sale or usePrepaid expenses and defened chargesLand, buildings, and equipment: cost orother basis. Complete Part Vl of Schedule D

Less: accumulated depreciation

lnvestments*other securities- See Part lV, line 11

lnvestments-program-related. See Part IV, line 11

lntangible assetsOther assets. See Part lV, line 11 .

Total assets. Add lines 1 throuqh 15 (must eoual line17 Accounts payable and accrued expenses18 Grants payable .

19 Defened revenue

n Tax-exempt bond liabilities .

21 Escrow or custodia[ account liability. Complete Part lV of Schedule D .

2. Loans and other payables to curent and fonner officers, directors,trustees, key employees, highest compensated employees, anddisqualified persons. Complete Part ll of Schedule L

A Secured mortgages and notes payable to unrelated third parties

24 Unsecured notes and loans payable to unrelated third parties

25 Other liabilities (including federal income tax, payables to related thirdparties, and other liabilities not included on lines 17-24). Complete Part Xof Schedule D

26 Total liabilities. Add lines 17Organizations that follow SFAS 117 (ASC 958), check here )complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assetsTemporarily restricted net assets .

Pe+manently restricted net assets .

Organizations that do not follow SFAS 117 {ASC 958}, check here } [ andcomplete lines 30 through 34.

Capital stock or trust principal, or curre*t fundsPaid-in or capital surplus, or land, building, or equipment fundRetained earnings, endowment, accumulated income, or other funds .

Total net assets or fund balances .

1

2345

Cash - non-interest-beadng

Form 990 (2012) Pase 12

E!@L Reconciliation of Net Assets

1

23456789

10

Check if Schedule O contains a in this Part XlTotal revenue (must equal Part Vlll, column (A), line 12)Total expenses (must equal Part lX, column (A), line 25)

Revenue less expenses. Subtract line 2 from line 1

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A) .

Net unrealized gains (losses) on invetmentsDonated services and use of facilitieslnvstment expensesPrior period adjustrnents .

Other changes in net assets or fund balances (explain in Schedule O)Net assets or fund balances at end of year- Combine lines 3 through 9 (must equal Par.t X, line33, column (B)

Financial and ReportingCheck if Schedule O contains a responre to any question in this Part Xll T

Yes No

1AccountingmethodusedtopreparetheForm990:[CashElAccrualIothe,-lf the organization changed its method of accounting from a prior year or checked 'Other," explain inSchedule O.

2t Were the organization's financial statements compiled or reviewed by an independent acoountant? . 2alf "Yes," check a box below to indicate whether the financial statements for the year were compiled orreviewed on a separate basis, consolidated basis, or both:

n Separate basis I Consolidated basis I Sotn consolidated and separate basisb Were the organization's financial statements audited by an independent accountant? 2b

lf "Yes," check a box below to indicate whether the financial statements for the year were audited on aseparate basis, consolidated basis, or both:

n Separate basis n Consolidated basis n gotn consolidated and separate basis6 lf "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight

of the audit, review, or compilation of its financial statements and selection of an independent accountant? 2c {lf the organization changed either its oversight process or selection process during the tax year, explain inSchedule O.

3a As a result of a federal award, was the organization required to undergo an audit or audits a$ set forth inthe Single Audit Act and OMB Circular A-133? . 3a

b lf "Yes," did the organization undergo the required audit or audits? lf the organization did not undergo therequired audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits 3b

Form (20121

SCHEDULE A(Form 990 or9$-EZ)

Department of the Treasurylnternal Revenue Service

(i) Name oi supportedorganization

TotalFor Paperwork Reduction Act Notice, see the Instructions forForm 990 or 990-EZ.

Public Charity Status and Public SupportComplete if the organization is a section 50'l(c)(3) organization or a section

,N)47(aX1) nonexempt charitable trust.

) Attach to Form 990 ot Form 990-EZ- ) See separate instructions.

OMB No. 1545-0047

2@t2

Amount of monetarysupport

Name of the organization Employer identification number

must this See instructions.The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

I fl A church, convention of churches, or associatlon of churches described in section 170(bxr)n)0).2 n A school described in section 170(bXlXAXii). (Attach Schedule E.)

3 I A hospital or a cooperative hospital service organization described in section 170(bXlXAXiii),4 E A medical research organization operated in conjunction with a hospital described in section 170(bXlXAXiii), Enter the

hospital's name, city, and state:

5 n An orsanization operated for the -56neiif

o-id colea; or ilniv;Elit o\i;nea-o7;-riit6iaT bt-; goi;iiim-e-nEi-unit G$ii#d insection 170(bXf)G)Gv). (Complete Part ll.)

6 f A federal, state, or local government or governmental unit described in section 170(bXlXAXv).7 [ An organization that normally receives a substantial part of its support from a governmental unit or from the general public

described in sectioh 170(b)(1)(A)(vi). (Complete Part ll.)

I fl A community trust described in section 170(bXlXAXvi). (Complete Part ll.)g n Rn organization that normally receives: (1) more than 331/s%o of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions-subject to cedain exceptions, and (2) no more than 331/s% of itssuppon from gross investment income and unrelated business taxable income (less section 51 1 tax) from businessesacquired bythe organization after June 30, '1975. See section 509(aX2). (Complete Part lll.)

10 n An organization organized and operated exclusively to test for public safety. See section 509(aX+).1l nAn organization organized and operated exclusively for the benefit of, to per.form 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(aX2). See section509(a)(3). Check the box that describes the type of supporting organization and complete lines 1 1e through 11h.

a ETypel b ITypell c nTypelll-Functionallyintegrated d nTypelll-Non-functionallyintegratede fi Ay checking this box, I certify that the organization is not controlled directly or indlrectly by one or more disqualified persons

other than foundation managers and other than one or more publicly supported organizations described in section 509(aX1)or section 509(aX2).

t ll the organization received a written determination from the IBS that it is a Type I, Type ll, or Type lll supportingorganization, check this box n

g Since August 17, 2006, has the organization accepted any gift or contribution from any of thefollowing persons?

(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and(iii) below, the governing body of the supported organization? .

(ii) A family member of a person described in (i) above? ,

(ii| A 35% controlled entity of a person described in (i) or (ii) above? .

h Provide the information about the

(A)

(B)

(c)

(D)

(E)

{iii} Type of organization(described on lines 1-9above or IRC s€ction(see instructions))

Cat- No. 1 1285F Schedule A (Form 990 or 99O-EZ) 2012

Schedule A (Form 990 or 9S0-E4 2012

Pafi lll. lf the fails to under the tests listed below, Part lll

Calendar year (or fiscal year beginrring in) )I Gifts, grants, contributions, and

membership fees received. (Do notinclude any ounusual grants.")

2 Tax revenues levied for theorganization's benefit and either paidto or expended on its behalf

3 The value of services or facilitiesfumished by a governmental unit to theorganization without charge .

4 Total. Add lines 1 through 3 .

5 The portion of total contributions byeach person (other than agovernmenial unit or publiclysupported organization) included ontine 1 that exceeds 2% of the amountshown on line 1 1, column (! .

6 Public Subtract line 5 from line 4.

Section B. TotalCalendar year (or fiscal year beginning in) )

7 Amounts from line 4

8 Gross income from interest, dividends,payments received on securities loans,rents, royalties and income from similarsources

9 Net income from unrelated businessactivities, whether or not the businessis regularly canied on

10 Other income. Do not include gain orloss from the sale of capital assets(Explain in Part lV.) .

11 Total support. Add lines 7 through 1012 Gross receipts from related activities, ete. (see instructions)13 First five years. lf the Form 990 is for the organization's first, second, third, fourth, or fifih tax year as a

organization, check this box and stop here

't4't516a

Public support percentage tor 2A12 fline 6, column (f) divided by line 11, column (f))

Public support percentage from 20'l 1 Schedule A, Pad ll, line 14

331rg7o support test- 2012. lt the organization did not check the box on line 1 3, and line 1 4 is 331rsolo or more, check thisbox and stop here. The organization qualifies as a publicly supported organization

b 3318o/o support test*2011. lf the organization did not check a box on line 13 or 16a, and line 15 is 331rso/o or more,checkthisboxandstophere.Theorganizationqualifiesasapubliclysupportedorganization>

17a 10olo-facts-and-circumstances test-2012. lf the organization did not check a box on line 13, 16a, or 1 6b, and line 1 4 islOYo or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain inPart lV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported

b 10%-facts-and-circumstances test-2011, lf the organization did not check a box on line 13, 16a, ',l6b, or 17a, and line15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.Explain in Part lV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly

18 Private foundation. lf the organization did not check a box on line 1 3, 1 6a, 1 6b, 17a, or 1 7b, check this box and see

377

n

n

n

n

(Complete only if you checked the box on line 5,7 , or I of Part I or if the organization failed to qualify under

insiructions

Schedule A (Form 990 or 99O-E4 20'12

o/o

Yo

Schedule A (Form 990 or 990-EZ) 2012

(Complete only if you checked the box on line g of Part I or if the organization failed to qualify under Part ll.lf the organization fails to qualify under the tests listed below, please complete Part

Galendar year (or fiscal year beginning in) )1 Gifts, grants, contributions, and membership fees

received. (Do not include any "unusual grants.")

2 Gross receipts from admissions, merchandisesold or services performed, or facilitiesfurnished in any activily that is related to theorganization'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 theorganization's benefit and either paidio or expended on its behalf

5 The value of services or facilitiesfurnished by a governmental unit to theorganization without charge .

6 Total. Add lines 1 through 5 .

7a Amounts included on lines 1, 2, and 3received from disqualified persons

b Amounts included on lines 2 and 3

received from other than disqualifiedpersons that exceed the greater of $5,000or 1% of the amount on line 13 for the year

c Add lines 7a and 7b8 Public support (Subtract line 7c from

line 6.) .

Calendar year (or fiscal year beginning in) )9 Amounts from line 6

10a Gross income from interest, dividends,payments received on securities loans, rents,

royafties and income from similar sources

b Unrelated business taxable income (less

section 511 taxes) from businessesacquired after June 30, 1975 .

c Add lines 10a and 10b11 Net income from unrelated business

activities not included in line 10b, whetheror not the business is regularly carried on

12 Other income. Do not include gain orloss from the sale of capital assets(Explain in Part lV.) .

13 Total support. (Add lines 9, 10c, 11,and 12.)

14 First five years, lf the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

15 Public support percentage tor 2Q12 (line 8, column (f) divided by line 13, colurnn (f))

16 Public from 2011 Schedule A" Part lll, line 15Section D. of lnvestment lncome17 lnvestment income percentage lor 2012 (line 10c, column (f) divided by line 13, column (f))

18 lnvestment income percentage from 2011 Schedule A, Pail lll, line 17 .

19a 33110% support tests-2012. lf the organization did not check the box on line 14, and line 15 is more t n%o, and17 is not more than 331teo/o, check this box and stop here. The organization qualifies as a publicly supported organization > n

b 33trs% supporttests-2011. lf theorganization did not check a box on line 14 or line 19a, and line 16 is morethan 331r:%, andline

.l 8 is not more than 331rsYo, check this box and stop here. The organization qualifies as a publicly supported organization > f]20 Private foundation. lf the organization did not check,a box on line 14, 19a, or 19b, check this box and see instructions ) n


o/o

o/o

%o/o


Part ll, line 17a or 17b; and Part lll, line 12. Also complete this part for any additional information. (Seeinstructions).

Schedule A (Form 900 or 99O-EZ) 2012

SCHEDULE F(Form 990)

Depadment of the Treasurylntemal Bevenue Seruice

Name of the organization

Statement of Activities Outside the United States) Complete if the organization answered 'Yes'to Form 99O,

Part lV, line 14b, 15, or 16.

) Attach to Form 99O. ) See separate instructions.

on the United

OMB No. 1545-0047

2@12

Employer identilication number

answered "Yes" toForm 990, Part lV, line 14b.

n

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and otherassistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award thegrants or assistance?

For grantmakers. Describe in Part V the organization's procedures for monitoring the use of its grantsassistance outside the United States.

Activities per Region. (Ihe following Part l, line 3 table can be duplicated if additional space is needed.)

{a) Region

('l) suatemala

(3) Guatemala

(5) cLratemala

3a Sub-total .

b Total from continuationsheets to Part I

c Totals (add lines 3a and

EYes []tto

and other

(r) Totalexpenditures forand investments

in region

(10)

(121

(14)

(15)

(16)

(17)

(d) Activities conducted inregion (bytype) (e.9.,

fundraising, program services,investments,

grants to recipientslocated in the region)

(e) lf activity listed in (d) isa program serurce,

describe specific type ofservice(s) in region

For Paperwork Reduction Act Notice, see the lnstructions for Form gg0. Cat. No.50082W Schedule F {Form 990) 2012

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Schedule F (Form 990) 2012

Forms

1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? lf "Yes,"the organization may be rquired to file Form 926, Retum by a U,S. Tnnsferar of Property to a Foreign

' Corporation (s* lnstructions for Form 926) . I yes E tto

Did the organization have an interest in a foreign trust during the tax year? lf "Yes," the organizationmay be rquired to tile Form 352A, Annual Retum to Report }ansacfibns wlth Foreign lrusts andBecetpf af Certain Foreign Gifts, andlor Form 3520-A, Annual lnfonnation Retum of Foreign Trust Wlth aU.S. Owner 6ee lnstructians for Forms 3520 and 3520-A) . n yes

Did the organization have an ownership interest in a foreign corporation during the tax year? lf 'Tes,"the organization may be rquired to file Form 5471, lnformation Retum of U.S. Percons Wth RespectToCertain Forcign Corpontions. (see /nstrucfibns for Farm 5471) fl veu

Was the organization a direct or indirect shareholder of a passive foreign investment company or aqualified electing fund during the tax year? lf "Yes," the organiation may be rquired to file Form 8621,lntormation Ream by a $hareholder of a Passive Forcign lnvestment Company or Quatified ElectingFund. (see lnstruetions for Form 8621) fl yes

Did the organization have an ownership interest in a foreign partnership during the lax yeafl lf "Yes,'the organizatian may be required to file Form 8865, Retum of U.S. Persons Wtth Respect Ta CertainForcign Pafinerships. (see ln$tructions far Form 8865/ n ves

Did th6 organization have any operations in or related to any boycotting countries during the tax year? lf"Yeg" fie organization may be requird to file Form 5713, lntemational Boycott Repod (see lnstructionsfar Form 5V13) fl y"s

U t'to

MNo

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E tto

Pase 4

Schedule F (Form 990) 2012

ScheduleF(Form990)2012 page 5

Complete this part to provide the information required by Part l, line 2 (monitoring of funds); Part l, line 3, column (f)(accounting method; amounts of investments vs. expenditures per region); Part ll, line 'l (accounting method); Part lll(accounting method); and Part lll, column (c) (estimated number of recipients), as applicable. Also complete this part toprovide any additional information (see instructions).

4l!gr'!-c-tq.?l !-qil!:-r-'s-q-cl!le-rit-$-q,i9-{-tqq--6q-$-r{q-er-t-s--{alyl :-19.!:{s-sl-Lslel-erps-{'!itui-e-!-

Schedule F (Form 9S0) m12

SCHEDULE O(Form 9S) or

Department of the Treasurylnternal Fevenue Service

Supplemental lnformation to Form 990 or 990'EZComplete to provide information for responses to specific questions on

Form 990 or 990-EZ or to provide any additional information,) Attach to Form 9(X) or 990-EZ,

Nanle of the organization Employer identification number

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OMB No. 1545-0047

2@12

For Paperwork Reduction Act Notice, see the lnstructions for Form 990 or 90O-EZ, Cat. No. 51056K Schedule O (Form gX, or 990-EZl (20121

Fart Vl. Section A. Line 2: On our U.S. Board erf ljirectors" Marv Austin-Sevmour and G. David Austin are sicter snri hrother.

Part Vl. Sectiorr C, Line 1$: All corporate documents. includino orqanizational nolicies, comDrehensive financial reoorts, annual reoorts and

Report Date: 02-24-13 Accrual Basis

Avivara US

Profit & Loss by Functional Expenses January through December 2012

Prepared by:Gary A. Teale

UNRESTRICTED ADMIN FUNDRAISING GUATEMALA

REVENUES EXPENSES EXPENSES PROGRAMS TOTAL %

INCOME

(1h) CONTR., GIFTS & GRANTS

(1a) FEDERATED CAMPAIGNS

Combined Fund of Washington $1,110 $0 $0 $0 $1,110 1.1%

King County Emp. Giving Plan $1,448 $0 $0 $0 $1,448 1.5%

Total (1a) FEDERATED CAMPAIGNS $2,558 $0 $0 $0 $2,558 2.6%

(1f) OTHER CONTRIBUTIONS

Individual Contributions

Contributions-Independent $44,594 $0 $0 $0 $44,594 45.2%

Contributions-Presentations $9,445 $0 $0 $0 $9,445 9.6%

LIFE Event Contributions $239 $0 $0 $0 $239 0.2%

Recurring Monthly Contributions $2,127 $0 $0 $675 $2,802 2.8%

Single Online Contributions $8,670 $0 $0 $100 $8,770 8.9%

Donation of Stock $606 $0 $0 $0 $606 0.6%

Total Individual Contributions $65,681 $0 $0 $775 $66,456 67.4%

Group/Corporate Contributions

School Partner Contributions $420 $0 $0 $7,346 $7,766 7.9%

Church Contributions $1,753 $0 $0 $1,333 $3,086 3.1%

Community Group Contributions $0 $0 $0 $1,000 $1,000 1.0%

Private Foundation Grants $10 $0 $0 $0 $10 0.0%

Corporate Matching Gifts $1,500 $0 $0 $0 $1,500 1.5%

3rd Party Contributions $95 $0 $0 $0 $95 0.1%

Total Group/Corporate Contributions $3,778 $0 $0 $9,679 $13,457 13.6%

Affiliated Programs Contributions

Becas Uspantan Donations $0 $0 $0 $12,115 $12,115 12.3%

Total Affiliated Programs Contributions $0 $0 $0 $12,115 $12,115 12.3%

Total (1f) OTHER CONTRIBUTIONS $72,017 $0 $0 $22,569 $94,586 95.9%

U.S. Board Review and ApprovalMarch 19, 2013 Page 1 of 3


Avivara US





(1g) Non-Cash Contributions $0 $0 $0 $0 $0 0.0%

Total (1h) CONTR., GIFTS & GRANTS $72,017 $0 $0 $22,569 $94,586 95.9%

PROGRAM FEES & REVENUES

(2a) SAGE Program Fees $0 $0 $0 $1,850 $1,850 1.9%

Total PROGRAM FEES & REVENUES $0 $0 $0 $1,850 $1,850 1.9%

OTHER REVENUES

(3) Investment Income $146 $0 $0 $0 $146 0.1%

(10c) Net Inc.-Inventory Sales

(10a) Gross Sales of Inventory $5,049 $0 $0 $0 $5,049 5.1%

(10b) Less Cost of Goods Sold -$3,001 $0 $0 $0 -$3,001 -3.0%

Total (10c) Net Inc.-Inventory Sales $2,048 $0 $0 $0 $2,048 2.1%

Total OTHER REVENUES $2,194 $0 $0 $1,850 $4,044 4.1%

TOTAL INCOME $74,211 $0 $0 $24,419 $98,630 100.0%

EXPENSES

GRANTS TO PROGRAMS

(3) GRANTS TO FOREIGN ORGS.

Distributions to Asoc. Avivara

Asociacion Avivara Unrestricted $0 $0 $0 $61,665 $61,665 70.0%

Asociacion Avivara Restricted $0 $0 $0 $8,474 $8,474 9.6%

Becas Uspantan Restricted $0 $0 $0 $10,933 $10,933 12.4%

Total Distributions to Asoc. Avivara $0 $0 $0 $81,072 $81,072 92.0%

Currency Conversion Frac. Adj. $0 $0 $0 $0 $0 0.0%

US Purchases for Asoc. Avivara $0 $0 $0 $579 $579 0.7%

Wire Transfer Fees $0 $0 $0 $60 $60 0.1%

Total (3) GRANTS TO FOREIGN ORGS. $0 $0 $0 $81,711 $81,711 92.7%

Total GRANTS TO PROGRAMS $0 $0 $0 $81,711 $81,711 92.7%



Avivara US





BUSINESS OPERATIONS EXPENSE

(12) Advertising & Promotion $0 $0 $773 $0 $773 0.9%

(14) Information Technology $0 $17 $1,720 $0 $1,737 2.0%

(17) Travel Expenses $0 $0 $2,941 $0 $2,941 3.3%

Total BUSINESS OPERATIONS EXPENSE $0 $17 $5,435 $0 $5,452 6.2%

(24) OTHER EXPENSES

(24a) Gov. Regulatory Fees $0 $10 $90 $0 $100 0.1%

(24b) Donation Processing Fees $0 $0 $561 $0 $561 0.6%

(24c) Volunteer Appreciation $0 $181 $148 $0 $329 0.4%

Total (24) OTHER EXPENSES $0 $191 $799 $0 $990 1.1%

TOTAL EXPENSES $0 $208 $6,233 $81,711 $88,152 100.0%

NET OPERATING SURPLUS $10,478

Percent of Total Expenses 0.0% 0.2% 7.1% 92.7%

Admin Fundraising Programs



Avivara US

Statement of Financial Position As of December 31, 2012


Dec 31, 12 Dec 31, 11 Change % Change

ASSETS

Current Assets

Checking/Savings

Bank of America Checking $23,715 $43,866 -$20,151 -45.9%

Bank of America Savings $0 -$10 $10 100.0%

Key Bank Checking $30,025 $1,000 $29,025 2902.5%

Operating Reserve Fund $35,320 $35,178 $142 0.4%

Total Checking/Savings $89,060 $80,034 $9,026 11.3%

Other Current Assets

Undeposited Funds $4,615 $5,440 -$825 -15.2%

Total Other Current Assets $4,615 $5,440 -$825 -15.2%

Total Current Assets $93,675 $85,474 $8,201 9.6%

TOTAL ASSETS $93,675 $85,474 $8,201 9.6%

LIABILITIES & EQUITY

Liabilities

Current Liabilities

Accounts Payable

US Accounts Payable $5,858 $8,135 -$2,277 -28.0%

Total Accounts Payable $5,858 $8,135 -$2,277 -28.0%

Total Current Liabilities $5,858 $8,135 -$2,277 -28.0%

Total Liabilities $5,858 $8,135 -$2,277 -28.0%

Equity

Unrestricted Net Assets $77,339 $68,217 $9,122 13.4%

Net Income $10,478 $9,122 $1,356 14.9%

Total Equity $87,817 $77,339 $10,478 13.5%

TOTAL LIABILITIES & EQUITY $93,675 $85,474 $8,201 9.6%


Report Date:February 25, 2013Cash Basis

Asociacion AvivaraIncome and Expense Report by Program (In $)

2012


Executive Director

## UNRESTRICTED ADMIN SCHOOLS SCHOLARSHIPS CENTERS SAGE TOTAL %

INCOME

US Donations

US Donations from Avivara $55,289 $0 $12,239 $674 $0 $1,937 $70,139 83.8%

US Donations for Becas Uspantan $0 $0 $0 $13,327 $0 $0 $13,327 15.9%

Total US Donations $55,289 $0 $12,239 $14,001 $0 $1,937 $83,466 99.8%

Guatemala Donations

Donations from Visitors/Volunteers $191 $0 $0 $0 $0 $0 $191 0.2%

Total Guatemala Donations $191 $0 $0 $0 $0 $0 $191 0.2%

Interest Income $18 $0 $0 $0 $0 $0 $18 0.0%

TOTAL INCOME $55,498 $0 $12,239 $14,001 $0 $1,937 $83,675 100.0%

EXPENSES

Salaries

Base Salaries $0 $0 $5,640 $3,760 $3,662 $0 $13,062 16.0%

Bonus Salaries $0 $0 $940 $627 $610 $0 $2,177 2.7%

Deferred Compensation $0 $0 $904 $602 $0 $0 $1,506 1.8%

Total Salaries $0 $0 $7,484 $4,989 $4,272 $0 $16,745 20.5%

Benefits

Medical Benefits $0 $0 $588 $358 $0 $0 $946 1.2%

Total Benefits $0 $0 $588 $358 $0 $0 $946 1.2%

Professional Services

Legal $0 $121 $0 $0 $0 $0 $121 0.1%

Accounting $0 $763 $0 $0 $0 $0 $763 0.9%

Total Professional Services $0 $884 $0 $0 $0 $0 $884 1.1%




2012


Executive Director

UNRESTRICTED ADMIN SCHOOLS SCHOLARSHIPS CENTERS SAGE TOTAL %

Facilities

Rent $0 $402 $402 $268 $939 $671 $2,682 3.3%

Total Facilities $0 $402 $402 $268 $939 $671 $2,682 3.3%

Business Operations

Office Materials $0 $138 $0 $11 $38 $0 $187 0.2%

Office Equipment $0 $766 $0 $0 $0 $0 $766 0.9%

Utilities-Telephone $0 $42 $80 $29 $25 $13 $189 0.2%

Hospitality/Visitors $0 $9 $0 $0 $9 $525 $543 0.7%

Taxes-General $0 $0 $95 $0 $0 $0 $95 0.1%

Other Expenses $0 $235 $23 $0 $0 $23 $281 0.3%

Total Business Operations $0 $1,190 $198 $40 $72 $561 $2,061 2.5%

Educational Improvement Grants

Classroom Equipment $0 $0 $895 $0 $0 $0 $895 1.1%

Printing and Copying Expense $0 $75 $792 $0 $121 $0 $988 1.2%

Classroom Furniture $0 $0 $99 $0 $113 $0 $212 0.3%

Teaching Materials $0 $0 $5,039 $0 $191 $0 $5,230 6.4%

Student Supplies $0 $0 $5,962 $0 $140 $0 $6,102 7.5%

Textbooks $0 $0 $2,237 $0 $235 $0 $2,472 3.0%

Teacher Workshops $0 $0 $238 $0 $0 $0 $238 0.3%

Teacher Salaries $0 $0 $712 $0 $153 $0 $865 1.1%

Food Programs $0 $0 $148 $0 $293 $0 $441 0.5%

Infrastructure Projects $0 $0 $2,314 $0 $0 $0 $2,314 2.8%

Technology $0 $0 $264 $0 $0 $0 $264 0.3%

Other Educational Materials $0 $0 $10 $0 $281 $0 $291 0.4%

Grants to Other Projects

CACZA $0 $0 $0 $0 $1,526 $0 $1,526 1.9%

Total Grants to Other Projects $0 $0 $0 $0 $1,526 $0 $1,526 1.9%

Total Educ. Improvement Grants $0 $75 $18,710 $0 $3,053 $0 $21,838 26.7%




2012


Executive Director


Scholarships

Primary (K-6) Scholarships $0 $0 $0 $341 $0 $0 $341 0.4%

Secondary (7-12) Scholarships

Avivara Scholarships (7-12) $0 $0 $0 $6,242 $0 $0 $6,242 7.6%

Scholarship Bonuses (7-12) $0 $0 $0 $566 $0 $0 $566 0.7%

Technology Support (7-12) $0 $0 $0 $175 $0 $0 $175 0.2%

Parent-Student Meetings $0 $0 $0 $858 $102 $0 $960 1.2%

Becas Uspantan Scholarships $0 $0 $0 $13,327 $0 $0 $13,327 16.3%

Total Secondary Scholarships $0 $0 $0 $21,168 $102 $0 $21,270 26.0%

University Scholarships

Base Scholarships $0 $0 $0 $5,830 $0 $0 $5,830 7.1%

Technology Support (University) $0 $0 $0 $1,513 $0 $0 $1,513 1.9%

Other Scholarship Support $0 $0 $0 $381 $0 $0 $381 0.5%

Total University Scholarships $0 $0 $0 $7,724 $0 $0 $7,724 9.4%

Total Scholarships $0 $0 $0 $29,233 $102 $0 $29,335 35.9%

Transport & Delivery

Avivara Vehicles

Gasoline & Oil $0 $0 $1,282 $284 $56 $937 $2,559 3.1%

Vehicle Repairs $0 $0 $1,861 $67 $0 $196 $2,124 2.6%

Vehicle Depreciation $0 $0 $858 $134 $0 $725 $1,717 2.1%

Vehicle Insurance $0 $0 $513 $171 $0 $0 $684 0.8%

Vehicle Related Taxes $0 $0 $37 $10 $0 $0 $47 0.1%

Other Vehicle Expense $0 $0 $35 $0 $0 $57 $92 0.1%

Total Avivara Vehicles Expenses $0 $0 $4,586 $666 $56 $1,915 $7,223 8.8%

Other Contracted Transportation $0 $0 $49 $0 $0 $9 $58 0.1%

Total Transport & Delivery Expense $0 $0 $4,635 $666 $56 $1,924 $7,281 8.9%




2012


Executive Director


TOTAL EXPENSES $0 $2,551 $32,017 $35,554 $8,494 $3,156 $81,772 100.0%

Percentage of Total Expenses 0.0% 3.1% 39.2% 43.5% 10.4% 3.9% 100.0%

NET OPERATING SURPLUS/LOSS $1,903


Report Date:February 25, 2013

Asociacion AvivaraStatement of Financial Position (in $)


December 31, 20127.86397

Dec 31, 12 Dec 31, 11 Change % Change

ASSETS

Current Assets

Checking/Savings

Checking $2,521 $748 $1,773 237.03%

Savings-Deferred Compensation $4,148 $1,397 $2,751 196.92%

Savings-SAT Tax account $110 $26 $84 323.08%

Prepaid Deposits $13 $0 $13 100.0%

Cash on Hand $1,413 $908 $505 55.62%

Total Checking/Savings/Cash $8,205 $3,079 $5,126 166.48%

Total Current Assets $8,205 $3,079 $5,126 166.48%

Fixed Assets

Vehicles $6,867 $8,583 -$1,716 -19.99%

Total Fixed Assets $6,867 $8,583 -$1,716 -19.99%

TOTAL ASSETS $15,072 $11,662 $3,410 29.24%

LIABILITIES & EQUITY

LIABILITIES

Current Liabilities

Deferred Compensation $4,259 $2,752 $1,507 54.76%

Total Current Liabilities $4,259 $2,752 $1,507 54.76%

TOTAL LIABILITIES $4,259 $2,752 $1,507 54.76%

EQUITY

Retained Earnings $8,910 $1,170 $7,740 661.54%

Net Income $1,903 $7,740 -$5,837 -75.41%

TOTAL EQUITY $10,813 $8,910 $1,903 21.36%

TOTAL LIABILITIES & EQUITY $15,072 $11,662 $3,410 29.24%


Documents

Avivara 2012 Narrative Financial Report · Avivara 2012 Narrative Financial Report Prepared by Gary A. Teale March 12, 2013 Avivara US ... lf 'Yes," describe these new services on