I have photographed two different subspecies of Black Vultures (Coragyps atratus): Coragyps atratus atratus in North Carolina and Coragyps atratus brasiliensis in Costa Rica.
Black Vulture, Playa Caletas, Guanacaste, Costa Rica, January 12, 2009
Black Vultures, Pittsboro, North Carolina, USA, March 28, 2010