2018-11-09T11:12:57-08:00 2017-12-31 680199099 Spiteri Narasky & Daley LLP 1024 Country Club Dr Moraga CA 94556 990 2017-01-01 943280315 GUANACASTE DRY FOREST CONSERVATION FUND GUAN 8024346168 4780 MAIN ROAD HUNTINGTON VT 05462 ERIC PALOLA Executive Director 2018-11-08 true THOMAS C DALEY P00240270 9253762195 2017 2019-02-21 02:37:17Z 7263903 false false X www.gdfcf.org X 1997 CA The mission of the GDFCF is to carry out any project or initiative that will increase the chances of survival of the ecosystems and biodiversity of Area de Conservacion Guanacaste in Northern Costa Rica. See Schedule O for additional details. 13 11 1 15 0 1258049 5009927 207867 238901 70711 487343 113445 271390 1650072 6007561 283829 173331 0 735546 730727 0 105560 1712146 1261943 2731521 2166001 -1081449 3841560 12069713 16407075 430653 420347 11639060 15986728 X The mission of the GDFCF is to carry out any project or initiative that will increase the chances of survival of the ecosystems and biodiversity of Area de Conservacion Guanacaste in Northern Costa Rica. See Schedule O for additional details. false false 1578599 ACG BIODIVERSITY INVENTORY:FUNDED BIODIVERSITY INVENTORY OF THE AREA DE CONSERVACION GUANANACASTE (ACG) FOR DIRECT SCIENTIFIC BASIC RESEARCH AND EDUCATION, AND FOR USE IN MANAGEMENT AND CONSERVATION DECISIONS BY ACG. EXPENSES INCLUDE THE OPERATING COSTS OF 13 RESEARCH STATIONS STAFFED BY LOCALLY-TRAINED PARATAXONOMISTS, FUNDING FOR RESEARCH ASSISTANTS, AND THE COST OF DNA BARCODING OF SPECIMENS COLLECTED. 189178 173331 MADE DIRECT GRANTS TO THE AREA DE CONSERVACION GUANACASTE TO SUBSIDIZE EQUIPMENT PURCHASES AND OTHER COSTS OF ITS OPERATIONS, INCLUDING ITS BIOLOGICAL EDUCATION PROGRAM. 72320 238901 PURCHASE AND HOLDING OF LAND FOR PRESERVATION:CURRENT YEAR COSTS INCLUDE LEGAL FEES, MAPPING COSTS, AND CONTRACTOR PAYMENTS ASSOCIATED WITH THE NEGOTIATION OF ONGOING LAND PURCHASES, AS WELL AS PROPERTY TAXES AND FEES ASSOCIATED WITH EXISTING LAND HOLDINGS. THE ORGANIZATION RECEIVED $128,705 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS, PLUS $110,196 FROM AN ELECTRICAL UTILITY COMPANY AS A MITIGATION PAYMENT FOR CONSTRUCTION OF UTILITY LINES OVER THE ORGANIZATION'S PROPERTY. 59038 1899135 true true false false false false false true false true true false false true true false true false false true true true false false false false false false false true false false false false false false true false false false false true false false false false false false false false true 3 0 true 1 true false false true CS false false false false false 0 false false false false false false false false false false X 13 11 true false false false false false false true true false false false false false false false false false false false AK AZ CA CT CT DC GA HI IL KS LA MA MA MD ME MI MN MO MS NC ND NH NJ NM NY OH OR PA RI SC TN VA VI WA WI WV X X THOMAS C DALEY 9253762195 1024 COUNTRY CLUB DRIVE MORAGA CA 94556 DANIEL JANZEN President 40.00 0.00 X X 0 0 0 WINNIE HALLWACHS Vice President 40.00 0.00 X X 0 0 0 STEVE STROUD CFO 2.00 0.00 X X 0 0 0 ROBERT PUSCHENDORF Director 1.00 0.00 X 0 0 0 FRANK JOYCE Vice President 5.00 0.00 X X 0 0 0 BRAD ZLOTNICK Director 2.00 0.00 X 0 0 0 ROB PRINGLE Director 1.00 0.00 X 0 0 0 ERIC PALOLA Exec Dir/Sec'y 40.00 0.00 X X 121924 0 31280 CAROLINE PALMER Director 15.00 0.00 X 50004 0 0 PATRICK GOODWILLIE Director 1.00 0.00 X 0 0 0 JESSIE HILL Director 1.00 0.00 X 0 0 0 SCOTT MILLER Director 1.00 0.00 X 0 0 0 JASON GREEN Director 1.00 0.00 X 0 0 0 171928 31280 1 false true false 0 5009927 146274 5009927 ENVIRONMENTAL SRVCES PMTS 128705 128705 MITIGATION PAYMENTS 110196 110196 238901 206924 206924 0 0 0 1536761 1256342 280419 280419 280419 0 0 0 DONOR TRIP FEES 15000 15000 INC IN FMV OF TRUST FUND 256390 256390 271390 6007561 534320 463314 0 0 173331 173331 0 117849 29462 41247 47140 0 426330 415659 10671 0 73533 48053 11891 13589 113015 103266 6069 3680 0 12794 8294 4500 0 0 0 43182 43182 15812 2220 13592 0 6346 1668 1537 3141 0 0 0 72767 34471 23411 14885 0 0 0 0 34841 34841 3068 218 2850 CONTRACT LABOR 366746 360908 5838 DNA BARCODING 332567 332567 PARATAXONOMIST PROG SUPPLIES 163969 155336 346 8287 VEHICLE REPAIRS 88843 88843 121008 109998 6510 4500 2166001 1899135 161306 105560 183465 285955 1250425 855949 2734595 5955125 0 0 0 0 0 106975 87889 305666 155449 150323 150217 5982191 7161082 138520 134100 0 0 1523219 1776758 12069713 16407075 82260 292862 40176 2421 8542 10188 180000 119675 114876 430653 420347 X 4301498 5011770 3205709 6336715 4131853 4638243 11639060 15986728 12069713 16407075 3841560 506108 X false true X true false X 6030429 2430048 1333584 1258049 5009926 16062036 0 0 6030429 2430048 1333584 1258049 5009926 16062036 10019181 6042855 152978 222661 196468 176369 205028 953504 11444 21008 261 32713 62994 115286 600 117945 271390 568215 17616468 1062743 0.34300 0.41990 X Support Schedule: Additional Supplemental Information INFORMATION REGARDING RESTATEMENT OF PRIOR YEAR SCHEDULE A DATADURING THE AUDIT OF THE ORGANIZATION'S 2014 FINANCIAL STATEMENTS, THE OUTSIDE AUDITORS DETERMINED THAT THE ASSETS HELD IN A TRUST FUND ESTABLISHED BY A NONPROFIT ORGANIZATION IN CANADA SHOULD BE INCLUDED ON THE BALANCE SHEET OF THE ORGANIZATION. THIS TRUST FUND WAS ESTABLISHED AND FUNDED IN 2011, FOR THE BENFIT OF THE ORGANIZATION. THE SCHEDULE A DATA FOR PRIOR YEARS HAS BEEN RESTATED TO REFLECT BOTH THE CONTRIBUTIONS TO THIS TRUST FUND, AND THE ANNUAL EARNINGS OF THE FUND. 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THIS LAND IS DEDICATED FOR FUTURE INCORPORATION INTO THE COSTA RICAN NATIONAL PARK SYSTEM (OR SOME SIMILAR VEHICLE) FOR ITS PRESERVATION IN PERPETUITY. THE LAND IS USED FOR EDUCATION AND SCIENTIFIC RESEARCH, AS WELL AS PUBLIC EXHIBITION TO VISITORS. SINCE ITS INCEPTION IN 1997, THE ORGANIZATION HAS SPENT SOME $13 MILLION ON LAND ACQUISITIONS THAT ARE NOT SHOWN AS ASSETS ON THE BALANCE SHEET. IT HAS ALSO RECEIVED SEVERAL LAND DONATIONS WHICH ARE ALSO NOT REFLECTED AS ASSETS ON THE BALANCE SHEET.THE TEXT OF THE FINANCIAL STATEMENT FOOTNOTE REGARDING COLLECTIONS READS AS FOLLOWS:GDFCF scientists and parataxonomists have discovered, catalogued, and preserved hundreds of thousands of biological specimens collected on lands owned by the government of Costa Rica and GDFCF. These specimens are formally the property of Costa Rica, but are collected and studied under research permits from the Costa Rican government. Nearly all have been exported from ACG with formal government export permits, with the consent of the Costa Rican government, for donation to various national or international biodiversity institutions for use in research, education, and exhibitions. None have been sold or are destined for sale.The approximately 35,000 acres of land acquired by GDFCF are held as a collection intended for public exhibition, education, and/or research in furtherance of public service. The lands are protected, kept unencumbered, cared for, and preserved. They are subject to GDFCFs and related organizations policy that requires the proceeds of land sales, should any ever occur, to be used to further the management, conservation, and protection of lands within the ACG region."Not-for-profit accounting principles state that an organization that holds items that meet the definition of a collection has the option not to capitalize such collection items. In conformity with GAAP, none of the land received through donation or by purchase has been capitalized; cash or related assets held for future land purchases are reflected in the temporarily restricted net asset portion of the accompanying Statement of Financial Position. GDFCF received no donated land during 2017 and 2016.. Part V, Line 4: Intended uses of the endowment fund. GDFCF HAS THREE PERMANENT ENDOWMENT FUNDS:1) A FUND ESTABLISHED TO FINANCE FUTURE GENERAL OPERATION EXPENDITURES, AS NEEDED. 2) A FUND ESTABLISHED TO FINANCE THE FUTURE OPERATION OF THE PARATAXONOMIST PROGRAM.3) A FUND TO FINANCE THE FUTURE HIRING OF A SCIENCE DIRECTOR FOR THE PARATAXONOMIST PROGRAM.GDFCF IS ALSO THE BENEFICIARY OF A TRUST ESTABLISHED BY A CANADIAN NONPROFIT ORGANIZATION TO HOLD FUNDS AS A PERMANENT ENDOWMENT FUND TO SUPPORT GDFCF'S PARATAXONOMIST PROGRAM. IN ADDITION TO THESE THREE PERMANENT ENDOWMENT FUNDS, GDFCF HAS ESTABLISHED THREE BOARD DESIGNATED ENDOWMENT FUNDS THAT MIRROR AND SUPPLEMENT THE PERMANENT ENDOWMENT FUNDS. true COSTA RICA 1 50 SEE FORM 990, PART III SEE FORM 990, PART III 1635777 1 50 1 50 1635777 1635777 CS SEE FM 990 PT III 173331 WIRE 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US THE PRESIDENT AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PERSONALLY SUPERVISE THE FUNDING OF ALL GRANTS AND ARE CONTINUALLY INVOLVED IN THE OVERSIGHT OF RESEARCH AND OPERATIONAL ACTIVITIES FUNDED BY THE GRANTS. true false false false false false false false false false false ERIC PALOLA Exec Dir/Sec'y 117849 4075 31280 153204 DAN JANZEN PRESIDENT CASH ADVANCE X 8542 10188 false true false 10188 X 4 146274 MARKET QUOTE false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: MARINE EDUCATION PROGRAM Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et BOARD MEMBERS JANZEN AND HALLWACHS ARE MARRIED. Form 990, Part VI, Line 11b: Form 990 Review Process PRESIDENT AND EXECUTIVE DIRECTOR REVIEW TAX RETURN PRIOR TO FILING. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available COPIES OF THE ORGANIZATION'S IRS EXEMPTION LETTER, ITS ANNUAL TAX RETURNS. AND ITS AUDITED FINANCIAL STATEMENTS ARE POSTED ON ITS WEBSITE. THE ORGANIZATION WILL ALSO PROVIDE A PAPER COPY OF ITS EXEMPTION APPLICATION, ITS GOVERNING DOCUMENTS, AND/OR ITS AUDITED FINANCIAL STATEMENTS TO ANY INDIVIDUAL OR ORGANIZATION THAT REQUESTS IT. COSTA RICA PAYROLL PAYROLL EXPENSE REPORTED ON LINE 7 OF PART X CONSISTS OF WAGES PAID TO 38 EMPLOYEES WORKING FOR THE ORGANIZATION AS PARATAXONOMISTS IN COSTA RICA. THESE EMPLOYEES ARE NOT INCLUDED IN EMPLOYEE COUNT ON PAGE 1 OF THE RETURN OR LINE 2A OF PART V, AS THEIR WAGES ARE NOT INCLUDED ON UNITED STATES PAYROLL TAX RETURNS. . ORGANIZATION'S MISSION IN COSTA RICA The organization's mission centers around the Area de Conservacion Guanacaste (ACG)-- a large decentralized conservation area of the Costa Rican Ministry of Environment and Energy, located in northwestern Costa Rica. The ACG contains about 375,000 species in its dry forest, cloud forest and rain forest ecosystems. This is roughly 2.5% of the world's terrestrial biodiversity and 60% of the species that occur in Costa Rica. GDFCF IS LEADING THE EFFORT TO CATALOGUE ALL OF THE SPECIES IN THE ACG THROUGH A BIODIVERSITY INVENTORY USING DNA BARCODING. GDFCF projects and initiatives include raising money for land purchases to increase the size of ACG, salaries and operations costs for ACG staff, infrastructure and maintenance, education/research/restoration/protection/management projects and programs, and any similar action that will assist ACG to survive biologically and sociologically. The GDFCF may also assist any project, program or activity elsewhere that will increase the chances of ACG survival. FOR MORE DETAILS ON THESE ACTIVITIES (AND THE SPECIFIC PROGRAMS DESCRIBED IN PART III) SEE THE WEBSITES AT: - WWW.GDFCF.ORG - www.acguanacaste.ac.cr.