2013-09-03T15:58:54-05:00 2012-12-31 263789391 WILSON MARKLE STUCKEY HARDESTY & BOTT 101 LARKSPUR LANDING CIRCLE STE 200 LARKSPUR CA 949391750 990 2012-01-01 742935751 ECOVIVA NFP ECOV 5108351334 1904 FRANKLIN STREET SUITE 902 OAKLAND CA 946122923 YAEL FALICOV 5108351334 2013-08-27 1 MICHAEL SMITH P00097496 4159251120 2013-08-27 2012 2016-02-24 21:20:13Z YAEL FALICOV 1904 FRANKLIN STREET SUITE 902 OAKLAND CA 946122923 627642 0 X WWW.ECO-VIVA.ORG X 1999 IL ECOVIVA WORKS IN PARTNERSHIP AND SOLIDARITY WITH LOW-INCOME COMMUNITIES IN CENTRAL AMERICA. 11 11 6 34 0 0 546246 555353 53527 71267 -937 82 0 940 598836 627642 379036 289727 0 0 132864 218102 0 0 39544 87003 117965 598903 625794 -67 1848 155073 174536 87393 105008 67680 69528 X ECOVIVA WORKS IN PARTNERSHIP AND SOLIDARITY WITH LOW-INCOME COMMUNITIES IN CENTRAL AMERICA ORGANIZED TO ACHIEVE ENVIRONMENTAL SUSTAINABILITY, ECONOMIC SELF-SUFFICIENCY, SOCIAL JUSTICE AND PEACE. THE VISION, INITIATIVE, ORGANIZATION AND IMPLEMENTATION OF THE PROJECTS ECOVIVA SUPPORTS COME DIRECTLY FROM THE COM-MUNITIES WITH WHOM ECOVIVA WORKS. 0 0 329379 289727 0 GRANTMAKING - ECOVIVA MAKES GENERAL OPERATING GRANTS AND PROJECT GRANTS TO COMMUNITY-BASED ORGANIZATIONS IN CENTRAL AMERICA TO SUPPORT COMMUNITY-LED INITIATIVES IN SUSTAINABLE DEVELOPMENT. THE PRIMARY GRANTEE IS THE MANGROVE ASSOCIATION (ASOCIACION MANGLE), AN ORGANIZATION CARRYING OUT COMMUNITY DEVELOPMENT AND ENVIRONMENTAL CONSERVATION INITIATIVES IN OVER 100 COMMUNITIES IN THE LOWER LEMPA AND BAY OF JIQUILISCO AREAS OF EL SALVADOR. 102222 0 71267 COMMUNITY EMPOWERMENT TOURS - ECOVIVA BRINGS INDIVIDUALS AND STUDENT GROUPS FROM THE UNITED STATES TO VISIT THE COMMUNITIES AND PROJECTS ECOVIVA SUPPORTS IN EL SALVADOR AND TO PARTICIPATE IN LOCAL DEVELOPMENT WORK. THIS PROGRAM GENERATES INCOME TO SUPPORT THE OTHER PROGRAMS OF ECOVIVA, WHILE CREATING A MODEL FOR COMMUNITY-BASED, ECOLOGICALLY SOUND TOURISM. 54064 0 0 ADVOCACY - ECOVIVA WORKS TOWARDS INTERNATIONAL, NATIONAL AND LOCAL POLICIES THAT SUPPORT THE GOALS OF GRANTEES IN CENTRAL AMERICA. ECOVIVA ADVOCATES FOR EFFECTIVE INTERNATIONAL AID BY THE U. S. GOVERNMENT AND FOR POLICIES WITHIN EL SALVADOR THAT SUPPORT LOCAL INITIATIVES. ECOVIVA DOES NOT LOBBY FOR SPECIFIC U. S. LEGISLATION OR CANDIDATES. 44315 0 0 TECHNICAL ASSISTANCE - ECOVIVA PROVIDES TECHNICAL ASSISTANCE TO ITS GRANTEES TO SUPPORT THEIR PROGRAM PLANNING AND MANAGEMENT, IMPLEMENTATION AND REPORTING. THE PROGRAM STAFF OF ECOVIVA PROVIDES TECHNICAL ASSISTANCE, WITH ASSISTANCE FROM FIELD VOLUNTEERS AND PRO BONO PROFESSIONALS. FOCAL AREAS FOR TECHNICAL ASSISTANCE INCLUDE THE CONSTRUCTION OF POTABLE WATER SYSTEMS, FISHERIES MANAGEMENT, ECOSYSTEM RESTORATION, SUSTAINABLE AGRICULTURE AND YOUTH LEADERSHIP DEVELOPMENT. 44315 529980 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X YAEL FALICOV 5108351334 1904 FRANKLIN STREET SUITE 902 OAKLAND CA 946122923 JEFFREY HAAS 1.00 X X 0 0 0 KARINA COPEN 1.00 X X 0 0 0 HAROLD BARON 1.00 X X 0 0 0 JAMES BAKER 1.00 X X 0 0 0 ERIK SCHNABEL 1.00 X 0 0 0 STEPHEN SOLNIT 1.00 X 0 0 0 JIM CHAMBERLAIN 1.00 X 0 0 0 MARY LA PORTE 1.00 X X 0 0 0 JILLIAN BAKER 1.00 X 0 0 0 KARLA PEREZ-CORDERO 1.00 X 0 0 0 RHINA RAMOS 1.00 X 0 0 0 YAEL FALICOV 34.70 X 54151 0 3152 54151 0 3152 0 0 0 0 0 24036 12000 519317 36709 555353 COMMUNITY EMPOWERMENT 561520 71267 71267 71267 82 82 940 0 940 940 940 627642 71267 0 1022 289727 289727 56369 19277 10146 26946 135136 113110 22026 9402 7024 855 1523 17195 13092 1407 2696 13842 13842 4812 4559 253 286 235 30 21 1908 697 967 244 1733 1237 280 216 7953 5161 1868 924 13073 11083 708 1282 1765 1302 433 30 1100 726 198 176 3109 1547 1220 342 COMMUNITY EMPOWERMENT T 56134 56114 20 0 PRINTING 5949 1401 516 4032 COMMUNICATION 3631 3012 178 441 BANK AND PAYROLL FEES 2202 358 1489 355 468 318 87 63 625794 529980 56270 39544 46022 44684 50009 49990 48000 45860 8842 32038 5500 4400 2200 1100 0 864 155073 174536 3867 28186 83526 55144 0 21678 87393 105008 X 4493 45635 63187 23893 67680 69528 155073 174536 1848 0 X 0 1 X 1 0 X 571829 545048 499619 597899 555353 2769748 571829 545048 499619 597899 555353 2769748 898170 1871578 96 86 97 -937 1022 364 3650 3650 2773762 71267 0.67470 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5500 4400 1100 1100 X 627642 0 627642 0 627642 625794 0 625794 0 625794 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE MANAGEMENT OF ECOVIVA CONSIDERS CERTAIN TAX POSITIONS TAKEN BY ECOVIVA. A TAX POSITION IS A POSITION TAKEN IN A PREVIOUSLY FILED TAX RETURN OR A POSITION THE MANAGEMENT OF ECOVIVA EXPECTS TO TAKE IN A FUTURE TAX RETURN THAT FIGURES IN MEASURING CURRENT OR DEFERRED INCOME TAX ASSETS AND LIABILITIES FOR INTERIM OR ANNUAL PERIODS. A TAX POSITION CAN RESULT IN A PERMANENT REDUCTION IN INCOME TAXES PAYABLE, A DEFERRAL OF INCOME TAXES OTHERWISE CURRENTLY PAYABLE TO FUTURE YEARS OR A CHANGE IN THE EX-PECTED REALIZABILITY OF DEFERRED TAX ASSETS. A TAX POSITION ALSO ENCOMPASSES, BUT IS NOT LIMITED TO: 1. A DECISION NOT TO FILE A TAX RETURN 2. AN ALLOCATION OR A SHIFT OF INCOME BETWEEN JURISDICTIONS 3. THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME IN A RETURN 4. A DECISION TO CLASSIFY A TRANSACTION, ENTITY OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT 5. THE STATUS OF AN ENTITY, INCLUDING ITS STATUS AS A PASS-THROUGH OR TAX-EXEMPT ENTITY. EVALUATING A TAX POSITION REQUIRES THE MANAGEMENT OF ECOVIVA TO DETERMINE, FOR EACH TAX POSITION, WHETHER IT IS MORE LIKELY THAN NOT THAT, UPON EXAMINATION BY TAXING AUTHORITIES, SUCH AUTHORITIES WILL UPHOLD THE TAX POSITION AND, FOR EACH MORE-LIKELY-THAN-NOT TAX POSITION, DETERMINE THE HIGHEST BENEFIT WITH A MORE THAN 50% LIKELIHOOD OF REALIZATION UPON ULTIMATE SETTLEMENT. ACCORDINGLY, IT IS POSSIBLE THAT TAX POSITIONS TAKEN ON TAX RETURNS AND RELATED AMOUNTS RECOGNIZED HEREIN COULD VARY. ECOVIVA FILES TAX RETURNS WITH THE IRS AND STATE OF CALIFORNIA. ECOVIVA RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAXES AND TAX POSITIONS WITH INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2012, INTEREST AND PENALTIES RELATED TO INCOME TAXES AND TAX POSITIONS WERE NOT MATERIAL. AS OF DECEMBER 31, 2012, THE MANAGEMENT OF ECOVIVA BELIEVES THAT THERE ARE NO TAX POSITIONS OF ECOVIVA WHERE IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE PERIOD ENDING DECEMBER 31, 2013. AS OF DECEMBER 31, 2012, OPEN TAX PERIODS SUBJECT TO FUTURE EXAMINATION BY TAXING AUTHORITIES COVER PERIODS FROM JANUARY 1, 2009 THROUGH DECEMBER 31, 2012. 1 CENTRAL AMERICA AND THE CARIBBEAN - 0 0 GRANTMAKING 289727 0 0 0 0 0 0 289727 0 289727 CENTRAL AMERICA AND THE CARIBBEAN - GENERAL SUPPORT 20000 WIRE CENTRAL AMERICA AND THE CARIBBEAN - GENERAL SUPPORT 35000 WIRE CENTRAL AMERICA AND THE CARIBBEAN - GENERAL SUPPORT 36205 WIRE 1159 COMPUTER, SUPPLIES COST CENTRAL AMERICA AND THE CARIBBEAN AGRICULTURE 65185 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN SUSTAINABLE FISHERIES 54725 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN SEA TURTLE CONSERVATION 22511 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN ENVIRONMENTAL ADVOCACY 13000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN SHELLFISH HABITAT CONSERVATION 12732 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN YOUTH PROGRAMS: EDUCATION 10892 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN YOUTH PROGRAM: RADIO 5730 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN WATER PROJECTS 9000 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN TECHNICAL ASSISTANCE 1930 WIRE 0 CENTRAL AMERICA AND THE CARIBBEAN SPECIAL PROJECTS 1658 WIRE 0 3 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: GRANT AGREEMENTS WITH BUDGETS ARE REVIEWED AND SIGNED BY ALL PARTIES. FINANCIAL ACTIVITY IS SUBMITTED AND A SITE VISIT IS CONDUCTED ON EACH PROJECT. X 1 36709 AVERAGE HI/LO 0 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): ECOVIVA USED THE NUMBER OF DIFFERENT DONORS TO DETERMINE THE NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR AND THE OFFICE MANAGER REVIEW THE DRAFT VERSION OF THE 990 AND DISCUSS ANY QUESTIONS OR CONCERNS WITH THE AUDITOR. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS FILL OUT CONFLICT OF INTEREST (COI) FORMS EVERY THREE-YEAR TERM AND REVIEW THEM ANNUALLY TO MAKE ANY REVISIONS AS NEEDED. THE BOARD CHAIR AND THE EXECUTIVE DIRECTOR REVIEW THE COI FORMS ANNUALLY TO CHECK FOR ANY CONFLICTS OF INTEREST. ANY SUCH CONFLICTS ARE BROUGHT TO THE EXECUTIVE COMMITTEE FOR DISCUSSION AND ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR WAS DECIDED AT A 2008 BOARD MEETING BASED ON THE PREVIOUS DIRECTOR'S COMPENSATION. THERE HAS NOT BEEN AN INDEPENDENT REVIEW PROCESS SINCE. FORM 990, PART VI, SECTION C, LINE 19 ECOVIVA MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST