SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
MESO-AMERICAN REEF FUND INC
 
Employer identification number

30-0303438
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
CENTRAL AMERICA AND THE CARIBBEAN 1 12 PROGRAM SERVICES SUPPORT FOR CONSERVATION AND SUSTAINABLE USE OF NATURAL RESOURCES, ENVIRONMENTAL GOODS AND SERVICES IN THE MESOAMERICAN REEF. 1,905,157
CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION   1,156,272
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ... 1 12 3,061,429
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 1 12 3,061,429
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2022
Page 2
Schedule F (Form 990) 2022
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
CENTRAL AMERICA AND THE CARIBBEAN SMALL GRANTS PROGRAM 253,103 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN BELIZE MARINE FUND (SMALL AND TARGETED GRANTS IN BELIZE) 243,177 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN EMERGENCY FUNDING IN RESPONSE TO THE COVID-19 PANDEMIC TO MARINE PROTECTED AREAS IN BELIZE 210,479 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN SUPPORT FOR IMPROVING THE HEALTH AND RESILIENCE OF THE MAR 56,540 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN MAR FISH PROJECT: KNOWLEDGE, MONITORING AND PROTECTION OF MESOAMERICAN REEFS FISH SPAWNING AGGREGATIONS 83,605 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN REEF AND MANGROVE RESTORATION PROJECTS IN THE MAR REGION 73,992 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN DEVELOPMENT OF THE PROJECT FOR "MAR+INVEST, THE BUSINESS DEVELOPMENT AND FINANCE FACILITY OF THE MAR" 210,322 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN CO-IMPLEMENTATION OF THE PROJECT REEF RESILIENCE AND RISK FINANCING IN THE GREATER CARIBBEAN 22,500 WIRE TRANSFER 0    
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
 
3 Enter total number of other organizations or entities .......................MediumBullet
10
Schedule F (Form 990) 2022
Page 3
Schedule F (Form 990) 2022Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2022
Page 4
Schedule F (Form 990) 2022
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2022
Page 5
Schedule F (Form 990) 2022
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: THE EVALUATION AND MONITORING PROCESS FOR MAR FUND GRANTING IS OUTLINED IN THE MAR FUND PROJECT CYCLE MANUAL FOR EACH STEP OF THE GRANT PROCESS. PROPOSALS ARE EVALUATED BY A GRANTS AND EVALUATION COMMITTEE. THEY MAY REQUIRE NO OBJECTION FROM DONORS, AND ARE FINALLY APPROVED BY THE MAR FUND BOARD OF DIRECTORS OR STEERING COMMITTEE, DEPENDING ON THE PROGRAM. AFTER THE GRANT AGREEMENT IS SIGNED, THE PROJECT IS MONITORED AND EVALUATED THROUGH THE FOLLOWING PROCEDURES: 1. FOLLOW-UP THROUGH VIRTUAL CALLS. 2. REVIEW OF INTERIM AND FINAL TECHNICAL AND FINANCIAL REPORTS SUBMITTED BY THE GRANTEES. 3. FIELD VISITS. 4. FOLLOW-UP AND REVIEW OF PROJECT ENVIRONMENTAL AND SOCIAL ACTION PLANS TO ENSURE COMPLIANCE WITH THE MAR FUND ENVIRONMENTAL AND SOCIAL MONITORING SYSTEM, AS OF MARCH 2022. 5. EX-POST PROJECT EVALUATION OF THE TECHNICAL AND ADMINISTRATIVE PERFORMANCE OF THE PROJECT AND THE GRANTEE. FOR THE SMALL GRANTS PROGRAM, THE FOUNDING MEMBER FROM EACH COUNTRY SUPPORTS MAR FUND WITH FOLLOW UP OF PROJECTS IN BELIZE, GUATEMALA, HONDURAS AND MXICO. IF A FIELD VISIT IS REQUIRED, PROJECTS WILL BE MONITORED AT LEAST ONCE DURING THEIR IMPLEMENTATION, IDEALLY AT MID-TERM. EACH ADMINISTRATING FUND IS RESPONSIBLE FOR CARRYING OUT THE FIELD EVALUATION, USING THE FORMATS AND TOOLS REQUIRED BY MAR FUND FOR THE PROCESS THE OVERALL MONITORING PROCESS FOR A PROJECT INVOLVES MORE THAN THE ISOLATED REVIEW OF A DOCUMENT OR THE RESULTS OF A FIELD VISIT. IT INVOLVES CONSTANT COMMUNICATION WITH GRANTEES TO PROVIDE SUPPORT AND FEEDBACK AS NEEDED TO MAXIMIZE THE LIKELIHOOD OF EACH PROJECT'S SUCCESS.
PART III ACCOUNTING METHOD:  
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2022
Additional Data


Software ID:  
Software Version: