2014-10-29T16:54:24-07:00 2013-12-31 Bowers Narasky & Daley LLP 1024 Country Club Dr Moraga CA 94556 990 2013-01-01 943280315 GUANACASTE DRY FOREST CONSERVATION FUND GUAN 8024346168 4780 MAIN ROAD HUNTINGTON VT 05462 ERIC PALOLA Executive Director 2014-10-21 true THOMAS C DALEY P00240270 9253762195 2013 2015-11-30 17:44:51Z 8300227 false false X http://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 (ACG) in Costa Rica. See Schedule O for additional details. 12 11 1 15 11444 21888 2018096 6029597 84565 227010 119938 243973 6392 35078 2228991 6535658 17841 29528 0 506089 623997 0 66291 754538 1204362 1278468 1857887 950523 4677771 7290752 12683143 295879 231128 6994873 12452015 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 (ACG) in Costa Rica. See Schedule O for additional details. false false 1390702 ACG BIODIVERSITY INVENTORY:FUNDED BIODIVERSITY INVENTORY OF THE MOTHS, CATERPILLARS, FOOD PLANTS, AND PARASITOIDS OF AREA DE CONSERVACION GUANANACASTE (ACG) FOR DIRECT SCIENTIFIC BASIC RESEARCH AND EDUCATION, AND FOR MANAGEMENT AND CONSERVATION DECISIONS BY ACG. EXPENSES INCLUDE THE OPERATION OF 12 RESEARCH STATIONS OPERATED BY A STAFF OF OVER 35 PARATAXONOMISTS, FUNDING FOR 2 RESEARCH ASSISTANTS, THE COST OF DNA BARCODING OF SPECIMENS COLLECTED. 78883 182010 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 HOLDS APPROXIMATELY 13,500 HECTARES OF LAND THAT IT HAS ACQUIRED FOR PRESERVATION SINCE 1997.THE ORGANIZATION RECEIVED $50,043 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS, PLUS $176,967 FROM AN ELECTRICAL UTILITY COMPANY AS A MITIGATION PAYMENT FOR CONSTRUCTION OF UTILITY LINES OVER THE ORGANIZATION'S PROPERTY. 29528 29528 MADE DIRECT GRANTS TO THE AREA DE CONSERVACION GUANACASTE TO SUBSIDIZE EQUIPMENT PURCHASES AND PERSONNEL COSTS. 1499113 true true false false false false false true false true true false false false true false true false false true true true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true X 0 0 false 1 true true true CS false false false false false 0 false false false false false false false false false false X 12 11 true false false false false false false true true false false false false false false false false false false false X X THOMAS DALEY 9253762195 1024 COUNTRY CLUB DRIVE MORAGA CA 94556 DANIEL JANZEN President 20.00 0.00 X X 0 0 0 WINNIE HALLWACHS Vice President 20.00 0.00 X X 0 0 0 STEVE STROUD CFO 1.00 0.00 X X 0 0 0 ANNE LAMBERT Director 2.00 0.00 X 0 0 0 FRANK JOYCE Vice President 1.00 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 112423 0 28153 TERRI MCCARTHY Director 1.00 0.00 X 0 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 112423 28153 1 false false false 0 6029597 101154 6029597 ENVIRONMENTAL SRVCES PMTS 50043 50043 MITIGATION PMTS (EASEMENT 176967 176967 227010 152978 152978 0 0 11444 11444 11444 11444 1855564 1764569 90995 90995 90995 0 0 0 INTEREST ON LOANS 23634 23634 23634 6535658 318005 11444 176612 0 0 29528 29528 0 112423 44969 28106 39348 0 368389 368389 0 56693 38886 7420 10387 86492 82786 1544 2162 0 24374 16874 7500 39460 39460 0 0 34520 34520 0 0 31496 10846 10794 9856 0 0 0 47439 4296 39355 3788 0 0 0 0 21494 21494 6216 6216 CONTRACT LABOR 493885 380085 113050 750 DNA BARCODING 230000 230000 FUEL 85074 85074 PARATAXONOMIST PROGRAM COSTS 58807 58807 131597 127079 4518 1857887 1499113 292483 66291 X 346408 314528 600903 859608 1955342 6441410 0 0 0 308887 407294 0 0 183244 95095 72888 88149 3593184 4336815 392123 198150 0 0 21017 37189 7290752 12683143 21941 17377 100000 273938 113751 295879 231128 X 3124322 3757808 1951147 6741196 1919404 1953011 6994873 12452015 7290752 12683143 4677771 394349 130000 255022 X false true X true false X 970640 2220254 1659485 2273118 6029597 13153094 0 0 970640 2220254 1659485 2273118 6029597 13153094 8627092 4526002 62093 60522 97958 111303 152978 484854 10617 4214 6392 11444 32667 7160 10311 5952 8976 32399 13703014 285306 0.33030 0.36700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 1200000 200000 246520 239975 6545 1400000 1000000 200000 49215 44197 5018 1200000 800000 200000 28000 38000 990000 600000 200000 31000 31000 800000 200000 23000 23000 200000 1.00000 false false false 183244 95095 88149 88149 CYPRESS II FUND 18427 F CYPRESS INCOME FUND V 23000 F CYPRESS INCOME FUND IX 59250 F AGENCY DONATION FUNDS HELD 113751 113751 7025487 394349 130000 524349 6501138 34520 34520 6535658 1823367 1823367 34520 34520 1857887 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 OTHER 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 $11 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 tens of thousands of species of hundreds of thousands of biological specimens on thousands of hectares of land held by the government of Costa Rica and GDFCF. These specimens are formally the property of Costa Rica, but collected and studied under research permits from the government of Costa Rica. 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 13,500 hectares of land acquired by GDFCF are held as a collectionintended 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.". Part V, Line 4: Intended uses of the endowment fund. THE ORGANIZATION HAS A PERMANENT ENDOWMENT FUND ESTABLISHED TO FINANCE GENERAL OPERATION EXPENDITURES, AS NEEDED. IT ALSO HAS A PERMANENT ENDOWMENT FUND ESTABLISHED TO FINANCE THE PARATAXONOMIST PROGRAM. true COSTA RICA 1 40 SEE FORM 990, PART III SEE FORM 990, PART III 947000 1 40 1 40 947000 947000 COSTA RICA F990, PT III 29528 CHECK 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US PRESIDENT OF THE ORGANIZATION PERSONALLY SUPERVISES THE FUNDING OF ALL GRANTS AND IS CONTINUALLY INVOLVED IN THE OVERSIGHT OF RESEARCH AND OPERATIONAL ACTIVITIES FUNDED BY THE GRANTS. X 1 101154 MARKET QUOTE false false false 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 AND ITS ANNUAL TAX RETURNS 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 SOME 35 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 2.4% 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 - http://janzen.bio.upenn.edu/caterpillars/database.lasso - http://janzen.bio.upenn.edu/saveit.html - http://www.acguanacaste.ac.cr. RESTATEMENT OF 2012 BALANCE SHEET THE ORGANIZATION RESTATED ITS 12/31/2012 BALANCE SHEET TO CORRECT FOR A 2012 PLEDGE RECEIVED THAT WAS INADVERTENTLY OMITTED. THE CORRECTION INCREASED TEMPORARILY RESTRICTED NET ASSETS BY $255,022..