| Form 990, Part V, Line 2a |
The Escuela Agricola Panamericana is a U.S. non-profit organization that has its principal operations in Honduras. The composition of payroll is as follows: (585) permanent employees, (100) temporal employees, and (152) project employees for a total of 837 employees. Of a total of 837 employees only (8) U.S. employees are subject to file Form W-3; the other employees are subject to file reports in Honduras and/or in their respective countries of origin. |
| Form 990, Part VI, Section B, Line 10a |
The University maintains representative offices in certain countries, with the purposes of to consolidate its relationships with alumni, private and government organizations, in order to obtain scholarship funds. These offices are managed and supervised financially by the Direction of Institutional Advancement located in Honduras. |
| Form 990, Part VI, Section B, Line 11b |
The Form 990 was prepared by the Chief Accounting Officer and reviewed by the Chief Financial Officer, President, and the external auditors. After that the form is submitted to the IRS, the President send through email the form to all members of the Board of Trustees. |
| Form 990, Part VI, Section B, Line 12c |
Each officer, key employee, director, head of department, annually prepares a statement of activities involving conflict of interest. |
| Form 990, Part VI, Section B, Line 15 |
The President's compensation is determined by the Board of Trustee's Compensation Committee and includes base salary and variable pay. 15a & 15b. Compensation for top management, other officers, and key employees is determined by University's salary-scale that is based on the HAY methodology. Our salary-scale is market oriented and is based on surveys and benchmarks conducted by Price Waterhousecoopers and HAY Group for local and regional markets. University's policy is to position base pay around the market media. Market comparisons are carried out every year using general market data from different companies and institutions. The market media is then used as reference to create the University's salary-scale. |
| Form 990, Part VI, Section C, Line 19 |
The University makes its governing document s, conflict of interest policy and the audited financial statements available to the public upon request. Additionally, the audited financial statements are part of our Annual Report which is available in our web site. |
Attach to Form 990 or 990-EZ.