GUANACASTE DRY FOREST CONSERVATION FUND: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GUANACASTE DRY FOREST CONSERVATION FUND (EIN 94-3280315)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-07
- IRS object ID
- 202523119349303267
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-07T14:17:18-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 392740259 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Thomas Daley CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Westover Court | AddressLine1Txt |
| City | Orinda | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94563 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943280315 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GUANACASTE DRY FOREST CONSERVATION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GUAN | BusinessNameControlTxt |
| Phone | 8029999365 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 141 | AddressLine1Txt |
| City | HINESBURG | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05461 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN STROUD | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2025-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Thomas Daley | PreparerPersonNm |
| PTIN | P00240270 | PTIN |
| Phone | 9257856145 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 141 | AddressLine1Txt |
| City | HINESBURG | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05461 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,364,372 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.gdfcf.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,141,690 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,997,609 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $273,160 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $382,376 | CYProgramServiceRevenueAmt |
| PY Investment Income | $342,730 | PYInvestmentIncomeAmt |
| CY Investment Income | $916,683 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,757,580 | PYTotalRevenueAmt |
| CY Total Revenue | $3,296,668 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $802,902 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,005,425 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $230,878 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $253,209 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $146,535 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,481,094 | PYOtherExpensesAmt |
| CY Other Expenses | $2,366,312 | CYOtherExpensesAmt |
| PY Total Expenses | $3,514,874 | PYTotalExpensesAmt |
| CY Total Expenses | $3,624,946 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$757,294 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$328,278 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,892,968 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,429,359 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $102,412 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $330,561 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,790,556 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,098,798 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,267,722 | ExpenseAmt |
| Grant | $286,950 | GrantAmt |
| Desc | 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 RESEARCHERS AND ASSISTANTS, THE COST OF DNA BARCODING OF SPECIMENS COLLECTED AND GRANTS TO RESEARCHERS ASSISTING IN THE RELATED WORK. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $660,915 | ExpenseAmt |
| Grant | $660,915 | GrantAmt |
| Desc | MADE DIRECT GRANTS TO AND OTHER PAYMENTS ON BEHALF OF THE AREA DE CONSERVACION GUANACASTE TO SUBSIDIZE EQUIPMENT PURCHASES AND OTHER COSTS OF ITS OPERATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $121,607 | ExpenseAmt |
| Revenue | $381,876 | RevenueAmt |
| Desc | PURCHASE AND HOLDING OF LAND FOR PRESERVATION:THE ORGANIZATION ACQUIRED NO NEW LAND DURING 2024. CURRENT YEAR COSTS INCLUDE PROPERTY TAXES, LEGAL FEES, AND OTHER EXPENSES ASSOCIATED WITH THE ORGANIZATION'S EXISTING LAND HOLDINGS. THE ORGANIZATION RECEIVED $241,746 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS, PLUS $140,130 FROM AN ELECTRICAL UTILITY COMPANY AS A MITIGATION PAYMENT FOR CONSTRUCTION OF WIND ENERGY UTILITY LINES OVER THE ORGANIZATION'S PROPERTY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $84,981 | ExpenseAmt |
| Grant | $29,818 | GrantAmt |
| Desc | EDUCATION PROGRAM:FUNDED GRANTS TO PROGRAMS PROVIDING BIOLOGICAL EDUCATION TO LOCAL SCHOOL CHILDREN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $84,981 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $29,818 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $3,135,225 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | OC | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS C DALEY CPA | PersonNm |
| Phone | 9257856145 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 WESTOVER COURT | AddressLine1Txt |
| City | ORINDA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94563 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ERIC PALOLA | |||||||
| Exec Dir/Sec'y | 40.00 | 0.00 | Yes (X) | Yes (X) | $136,430 | $0 | $15,769 |
| DANIEL JANZEN | |||||||
| President | 40.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WINIFRED HALLWACHS | |||||||
| Vice President | 40.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHEN STROUD | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JORGE CORTES NUNEZ | |||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK JOYCE | |||||||
| Vice President | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRAD ZLOTNICK | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ROB PRINGLE | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| REX HAMILTON | |||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SARA O'CONNOR | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JESSIE HILL | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT MILLER | |||||||
| Director | 0.50 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ALEX SMITH | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $136,430 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $15,769 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,997,609 | AllOtherContributionsAmt |
| Noncash Contributions | $282,234 | NoncashContributionsAmt |
| Total Contributions | $1,997,609 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CONSULTING INCOME | $500 | $500 |
| ENVIRONMENTAL SRVCES PMTS | $241,746 | $241,746 |
| MITIGATION PAYMENTS | $140,130 | $140,130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $382,376 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $436,549 | TotalRevenueColumnAmt |
| Exclusion | $436,549 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,547,838 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,067,704 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $480,134 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $480,134 | TotalRevenueColumnAmt |
| Exclusion | $480,134 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,296,668 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $382,376 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $916,683 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,000 | TotalAmt |
| Program Services | $213,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $792,425 | TotalAmt |
| Program Services | $792,425 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,727 | TotalAmt |
| Program Services | $43,674 | ProgramServicesAmt |
| Management And General | $48,824 | ManagementAndGeneralAmt |
| Fundraising | $58,229 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,008 | TotalAmt |
| Program Services | $3,450 | ProgramServicesAmt |
| Management And General | $17,252 | ManagementAndGeneralAmt |
| Fundraising | $48,306 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,258 | TotalAmt |
| Program Services | $5,548 | ProgramServicesAmt |
| Management And General | $2,293 | ManagementAndGeneralAmt |
| Fundraising | $6,417 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,216 | TotalAmt |
| Program Services | $6,571 | ProgramServicesAmt |
| Management And General | $4,590 | ManagementAndGeneralAmt |
| Fundraising | $8,055 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,511 | TotalAmt |
| Program Services | $1,551 | ProgramServicesAmt |
| Management And General | $6,960 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,339 | TotalAmt |
| Management And General | $16,339 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,897 | TotalAmt |
| Management And General | $65,897 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,032 | TotalAmt |
| Program Services | $28,458 | ProgramServicesAmt |
| Management And General | $74,574 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,709 | TotalAmt |
| Program Services | $1,181 | ProgramServicesAmt |
| Management And General | $2,764 | ManagementAndGeneralAmt |
| Fundraising | $2,764 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,560 | TotalAmt |
| Program Services | $18,140 | ProgramServicesAmt |
| Management And General | $4,136 | ManagementAndGeneralAmt |
| Fundraising | $8,284 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020 | TotalAmt |
| Program Services | $1,020 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11 | TotalAmt |
| Management And General | $11 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,917 | TotalAmt |
| Program Services | $38,917 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,453 | TotalAmt |
| Management And General | $6,453 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACT LABOR | $1,365,733 | $1,301,296 | $64,437 | |
| DNA BARCODING | $294,332 | $294,332 | ||
| TRANSPORTAT'N, FOOD, & LODGIN | $77,783 | $77,355 | $428 | |
| SUPPLIES & OTHER COSTS | $63,701 | $52,005 | $107 | $11,589 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,314 | TotalAmt |
| Program Services | $256,302 | ProgramServicesAmt |
| Management And General | $28,121 | ManagementAndGeneralAmt |
| Fundraising | $2,891 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,624,946 | TotalAmt |
| Program Services | $3,135,225 | ProgramServicesAmt |
| Management And General | $343,186 | ManagementAndGeneralAmt |
| Fundraising | $146,535 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,913 | BOYAmt |
| EOY | $333,360 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,705,931 | BOYAmt |
| EOY | $517,843 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,058,018 | BOYAmt |
| EOY | $3,190,921 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,626 | BOYAmt |
| EOY | $227,550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $341,739 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $205,023 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,725 | BOYAmt |
| EOY | $136,716 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,238,913 | BOYAmt |
| EOY | $15,687,654 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,160 | BOYAmt |
| EOY | $74,124 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,001,682 | BOYAmt |
| EOY | $2,261,191 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,892,968 | BOYAmt |
| EOY | $22,429,359 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,985 | BOYAmt |
| EOY | $299,820 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $30,741 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,427 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,412 | BOYAmt |
| EOY | $330,561 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,971,039 | BOYAmt |
| EOY | $9,788,407 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,819,517 | BOYAmt |
| EOY | $12,310,391 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,790,556 | BOYAmt |
| EOY | $22,098,798 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,892,968 | BOYAmt |
| EOY | $22,429,359 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$328,278 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $296,542 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $235,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $104,978 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,320,516 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,943,837 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,163,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,141,690 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,997,609 | CurrentTaxYearAmt |
| Total | $14,567,081 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,320,516 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,943,837 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,163,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,141,690 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,997,609 | CurrentTaxYearAmt |
| Total | $14,567,081 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,632,138 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,934,943 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $326,974 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $483,105 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $420,390 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $434,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $436,742 | CurrentTaxYearAmt |
| Total | $2,102,194 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $16,669,275 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,378,886 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.41600 | PublicSupportCY170Pct |
| Public Support PY170 | 0.40070 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,211,607 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,402,535 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $260,500 | OtherExpendituresAmt |
| End Year Balance | $16,353,642 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,898,912 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,568,617 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $255,922 | OtherExpendituresAmt |
| End Year Balance | $15,211,607 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,287,841 | BeginningYearBalanceAmt |
| Contributions | $1,001,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,167,041 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $222,888 | OtherExpendituresAmt |
| End Year Balance | $13,898,912 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,086,962 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,693,717 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $492,838 | OtherExpendituresAmt |
| End Year Balance | $15,287,841 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,375,401 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,796,869 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $85,308 | OtherExpendituresAmt |
| End Year Balance | $14,086,962 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.52000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.36000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.12000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,788 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,939 | DepreciationAmt |
| Book Value | $58,849 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $258,951 | OtherCostOrOtherBasisAmt |
| Depreciation | $181,084 | DepreciationAmt |
| Book Value | $77,867 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $136,716 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FMV OF BENEFICIAL INTEREST IN ICFC TRUST | $2,261,191 |
| OTHER RECEIVABLES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,261,191 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,168,188 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $296,542 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $235,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $339,978 | OtherRevenueAmt |
| Revenue Not Reported | $871,520 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,296,668 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,296,668 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,624,946 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,624,946 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,624,946 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o | THE ORGANIZATION HOLDS TROPICAL FOREST LAND THAT IT HAS ACQUIRED FOR PRESERVATION OF ENDANGERED ECOSYSTEMS AND SPECIES. 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 OVER $15 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 32,000 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 acquire other land for collections.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. No land was purchased during the year ended December 31, 2024 and 2023. GDFCF received no donated land during the years ended December 31, 2024 and 2023.. |
| 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 COMPENSATION OF A SCIENCE DIRECTOR(S) FOR THE ORGANIZATION.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. |
| Part X : FIN48 Footnote | Income Taxes GDFCF has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that GDFCF continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. GDFCF may periodically receive unrelated business income requiring GDFCF to file separate tax returns under federal and state statutes. Under such conditions, GDFCF calculates and accrues the applicable taxes.Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, GDFCF is required to report information regarding its exposure to various tax positions taken by GDFCF and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that GDFCF has adequately evaluated its current tax positions and has concluded that as of December 31, 2024 and 2023, GDFCF does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | CHANGE IN VALUE OF ICFC TRUST FUND $339978 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| COSTA RICA | 1 | 55 | SEE FORM 990, PART III | SEE FORM 990, PART III | $2,485,358 |
| CANADA | 0 | 2 | BIOINVENTORY | RESEARCH & DNA BARCODING | $345,605 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 57 | SubtotalEmployeesCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 57 | TotalEmployeeCnt |
| Subtotal Spent | $2,830,963 | SubtotalSpentAmt |
| Total Spent | $2,830,963 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| CR | $30,000 | ||
| CR | $688,658 | SEE FM 990 PT III | WIRE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| CASH GRANT | COSTA RICA | 1 | $29,818 | WIRE |
| CASH GRANT | COSTA RICA | 1 | $43,949 | WIRE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHSONIAN INSTITUTION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 37012 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 530206027 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $213,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | LEPIDOPTERA RESEARCH & CURATION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC PALOLA | PersonNm |
| Title | Exec Dir/Sec'y | TitleTxt |
| Base Compensation Filing Org | $125,832 | BaseCompensationFilingOrgAmt |
| Other Compensation Filing Org | $9,125 | OtherCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $15,769 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $150,726 | TotalCompensationFilingOrgAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $282,234 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | BOARD MEMBERS JANZEN AND HALLWACHS ARE MARRIED. |
| Form 990, Part VI, Section B, Line 11b | PRESIDENT, VICE-PRESIDENT, AND TREASURER ARE PROVIDED A COPY OF THE TAX RETURN FOR REVIEW AND COMMENT PRIOR TO FILING. |
| Form 990, Part VI, Section B, Line 12c | BOARD MEMBERS COMPLETE AN ANNUAL STATEMENT REGARDING THE EXISTENCE ON ANY POTENTIAL CONFLICTS OF INTEREST. |
| Form 990, Part VI, Section C, Line 19 | 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. |
| Form 990, Part XI, Line 9 | CHANGE IN VALUE OF ICFC TRUST FUND = $339978 |
| Form 990, Part XI, Line 9 | DONATED SERVICES EXPENSED ON F/S = -$235000 |
| 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, designated as a UNESCO World Heritage Site. 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. |
Comments