2013-11-15T08:43:11-08:00 2012-12-31 Bowers Narasky & Daley LLP 1024 Country Club Dr Moraga CA 94556 990 2012-01-01 943280315 GUANACASTE DRY FOREST CONSERVATION FUND GUAN 8024346168 4780 MAIN ROAD HUNTINGTON VT 05462 ERIC PALOLA 2013-11-15 true THOMAS C DALEY P00240270 9253762195 2012 2016-03-07 17:11:31Z X ERIC PALOLA 4780 MAIN ROAD HUNTINGTON VT 05462 3376485 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 16 6392 5392 1678954 1981445 78965 84565 107508 129663 5952 6392 1871379 2202065 158311 1000 0 510367 0 47714 837705 744113 996016 1255480 875363 946585 6462049 7382101 299458 273938 6162591 7108163 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 889305 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. 141945 84565 PURCHASE AND HOLDING OF LAND FOR PRESERVATION:CURRENT YEAR COSTS INCLUDE $85,000 FOR THE ACQUISITION OF 75 ACRES OF LAND, PLUS 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. SINCE ITS INCEPTION IN 1997, GDFCF HAS SPENT OVER $11 MILLION AQUIRING AND PRESERVING ABOUT 33,000 ACRES OF LAND FOR CONSERVATION AND REFORESTATION.THE ORGANIZATION RECEIVED $84,565 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS. 1000 1000 EDUCATION: GDFCF FOSTERED DONATIONS FROM THIRD PARTIES TO ORGANIZATIONS INVOLVED IN ENVIRONMENTAL EDUCATION IN THE GUANACASTE REGION. IT MADE A $1,000 GRANT TO PEB, PROGRAMA DE EDUCACION BIOLOGICA, AN EDUCATION PROGRAM TO INCREASE BIOLITERACY FOR ELEMENTARY SCHOOL CHILDREN. GDFCF'S PRESIDENT MADE NUMEROUS LECTURES ON BEHALF OF THE ORGANIZATION DURING THE YEAR EDUCATING THE PUBLIC ON THE BIOLOGY OF THE ACG (http://www.gdfcf.org) AND MAINTAINS A WEBSITE THAT PROVIDES A DATABASE FOR THE PUBLIC, STUDENTS AND RESEARCHERS OF CATERPILLARS, PUPAE, BUTTERFLIES & MOTHS FOUND IN THE ACG (http://janzen.sas.upenn.edu) AND SUPPORTS THE ACG WEBSITE (http://www.acguanacaste.ac.cr) DOCUMENTING ITS CONSERVATION EFFORTS. 1032250 true true false false false false false true false true true true false false true false false 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 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 true false false false false true true false false false false false false false false false false false CA X X THOMAS C DALEY 9253762195 1024 COUNTRY CLUB DRIVE MORAGA CA 94556 SCOTT MILLER 1.00 0.00 X 0 0 0 JESSIE HILL 1.00 0.00 X 0 0 0 PATRICK GOODWILLIE 1.00 0.00 X 0 0 0 TERRI MCCARTHY 1.00 0.00 X 0 0 0 ERIC PALOLA 40.00 0.00 X X 98333 0 20607 ROB PRINGLE 1.00 0.00 X 0 0 0 BRAD ZLOTNICK 2.00 0.00 X 0 0 0 FRANK JOYCE 1.00 0.00 X X 0 0 0 ANNE LAMBERT 2.00 0.00 X 0 0 0 STEVE STROUD 1.00 0.00 X X 0 0 0 WINNIE HALLWACHS 20.00 0.00 X X 0 0 0 DANIEL JANZEN 20.00 0.00 X X 0 0 0 98333 20607 0 false false false 0 1981445 1981445 ENVIRONMENTAL SRVCES PMTS 84565 84565 84565 121207 121207 0 0 6392 6392 6392 6392 1173900 8976 1174420 -520 8976 8456 8456 0 0 0 0 2202065 93021 6392 121207 X 0 0 1000 1000 0 118940 89205 29735 0 291103 291103 0 3141 2356 785 97183 90686 4873 1624 0 0 0 0 0 27277 27277 0 0 5402 4052 1350 0 0 0 27596 12004 6488 9104 0 0 0 0 17121 17121 2702 2702 DNA BARCODING 61500 61500 LAND ACQUISITION COSTS 101698 101698 FUEL & SUPPLIES - PT PROGRAM 135781 135781 CONTRACT LABOR - PT PROGRAM 225869 188939 36930 139167 129716 4335 5116 1255480 1032250 175516 47714 429106 273307 1105562 578587 2577445 1865979 0 0 0 83836 331563 0 15000 0 176379 88179 42680 88200 1474285 3540580 614555 491517 0 0 119580 212368 6462049 7382101 299458 273938 299458 273938 X 6162591 7108163 6162591 7108163 6462049 7382101 946585 -1013 X false false false X 4395369 1038042 2260592 1678981 1981445 11354429 0 0 4395369 1038042 2260592 1678981 1981445 11354429 6779050 4575379 132655 62092 60518 84973 123483 463721 10617 4214 6392 21223 7160 10311 5952 8976 32399 11871772 302928 0.38540 0.38780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 1257130 966323 129824 42427 8073 2302777 800000 449893 47690 38000 2453 1257130 600000 200000 31000 31000 800000 400000 200000 23000 23000 600000 200000 200000 16000 16000 400000 0.47000 0.53000 false false false 113738 71058 42680 62641 17121 45520 88200 491517 AGENCY DONATION FUNDS HELD 273938 273938 Part V, Line 4 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.THE ORGANIZATION HAS TWO BOARD-CREATED QUASI-ENDOWMENT FUNDS. ONE FUND IS FOR THE FINANCING OF THE SALARY OF A FUTURE BIOLOGICAL SCIENCE ADVISOR. THE SECOND IS FOR GENERAL OPERATION EXPENDITURES, AS NEEDED. Part III, Line 1a 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. IT CANNOT BE SOLD OR OTHERWISE DISPOSED OF FOR FINANCIAL GAIN BY THE ORGANIZATION. 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 HAVE ALSO RECEIVED SEVERAL LAND DONATIONS WHICH ARE ALSO NOT REFLECTED AS ASSETS ON THE BALANCE SHEET. true COSTA RICA 1 40 SEE FORM 990, PART III SEE FM 990, PART III 1087464 1 40 1 40 1087464 1087464 COSTA RICA 990, PT III 1000 CHECK 1 false false false false false false Grantmaker's Description of How Grants are Used in Foreign Country 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 75255 MARKET QUOTE false false false COSTA RICA PAYROLL PAYROLL EXPENSE REPORTED ON LINE 7 OF PART X CONSISTS OF WAGES PAID TO 28 EMPLOYEES WORKING FOR THE ORGANIZATION 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.. CHANGE OF ACCOUNTING METHOD THE ORGANIZATION CHANGED ITS METHOD OF ACCOUNTING IN 2012, IN ANTICIPATION OF ISSUING AUDITED FINANCIAL STATEMENTS FOR THE YEAR PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. DUE TO SCHEDULING ISSUES, THOSE STATEMENTS WILL NOT BE PRPARED AND ISSUED UNTIL JANUARY 2014. AT THAT TIME, THE 2011 AND 2012 FORM 990S WILL BE AMENDED AND RESTATED TO REPORT ALL FIGURES ON THE ACCRUAL BASIS, IN ACCORDANCE WITH SFAS 117.. 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. Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses POSTAGE/SHIPPING: Column (A) - Total = $757; Column (B) - Program Services = $660; Column (C) - Management & General = $73; Column (D) - Fundraising = $24 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES/WIRE FEES: Column (A) - Total = $1111; Column (B) - Program Services = $0; Column (C) - Management & General = $834; Column (D) - Fundraising = $277 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UBTI TAX: Column (A) - Total = $1177; Column (B) - Program Services = $0; Column (C) - Management & General = $1177; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MISC EXPENSE: Column (A) - Total = $1226; Column (B) - Program Services = $694; Column (C) - Management & General = $532; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PAYROLL SERVICE : Column (A) - Total = $1448; Column (B) - Program Services = $0; Column (C) - Management & General = $1086; Column (D) - Fundraising = $362 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WEBSITE: Column (A) - Total = $1750; Column (B) - Program Services = $584; Column (C) - Management & General = $583; Column (D) - Fundraising = $583 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PERMITS & FEES: Column (A) - Total = $2092; Column (B) - Program Services = $2042; Column (C) - Management & General = $50; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SECURITY: Column (A) - Total = $2596; Column (B) - Program Services = $2596; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses INTERNET ACCESS - PT PROGRAM: Column (A) - Total = $2944; Column (B) - Program Services = $2944; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses FUNDRAISING EXPENSE: Column (A) - Total = $3870; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $3870 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MEALS - PT PROGRAM: Column (A) - Total = $6339; Column (B) - Program Services = $6339; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WORKERS COMP - PT PROGRAM: Column (A) - Total = $11350; Column (B) - Program Services = $11350; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ACG SLIDES & SCANNING: Column (A) - Total = $13070; Column (B) - Program Services = $13070; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PROPERTY TAXES: Column (A) - Total = $32151; Column (B) - Program Services = $32151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses REPAIRS & MAINT - PT PROGRAM: Column (A) - Total = $57286; Column (B) - Program Services = $57286; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION PROVIDES A PAPER COPY OF THE TAX RETURN TO ANY INDIVIDUAL OR ORGANIZATION THAT REQUESTS IT. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process OFFICERS REVIEW TAX RETURN PRIOR TO FILING Form 990, Part VI, Line 4 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents THE ORGANIZATION SUBSTANTIALLY REVISED ITS BY-LAWS DURING THE YEAR. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et BOARD MEMBERS JANZEN AND HALLWACHS ARE MARRIED