2024-11-05T08:00:07-08:00 2023-12-31 680199099 SND Partners LLP 3470 Mt Diablo Blvd Suite A300 Lafayette CA 94549 990 2023-01-01 943280315 GUANACASTE DRY FOREST CONSERVATION FUND GUAN 8024346168 4780 MAIN ROAD HUNTINGTON VT 05462 ERIC PALOLA Executive Director 2024-11-04 true true THOMAS C DALEY P00240270 9253762195 2023 2024-10-15 13:58:12Z 4780 MAIN ROAD HUNTINGTON VT 05462 3956866 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 12 2 10 0 7163429 2141690 205583 273160 719404 342730 2078 0 8090494 2757580 500624 802902 0 225251 230878 0 127518 2248733 2481094 2974608 3514874 5115886 -757294 21296479 21892968 115853 102412 21180626 21790556 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 2565638 364149 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, AND THE COST OF DNA BARCODING OF SPECIMENS COLLECTED. 383821 365867 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. 113535 273160 PURCHASE AND HOLDING OF LAND FOR PRESERVATION:THE ORGANIZATION ACQUIRED NO NEW LAND DURING 2023. CURRENT YEAR COSTS INCLUDE PROPERTY TAXES, LEGAL FEES, AND OTHER EXPENSES ASSOCIATED WITH THE ORGANIZATION'S EXISTING LAND HOLDINGS. THE ORGANIZATION RECEIVED $137,638 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS, PLUS $135,522 FROM AN ELECTRICAL UTILITY COMPANY AS A MITIGATION PAYMENT FOR CONSTRUCTION OF WIND ENERGY UTILITY LINES OVER THE ORGANIZATION'S PROPERTY. 73097 72885 3136091 true true false false false false false true false true true false false true true true true false false true true true true false false false false true false true false false false false false false false false true false false false false false false false false true 1 0 true 2 true false true CS false false false false false 0 false false false false false false false X 13 12 true false false false false false false true true true false false true true 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 3470 MT DIABLO BLVD STE A 300 LAFAYETTE CA 94549 ERIC PALOLA Exec Dir/Sec'y 40.00 0.00 X X 153120 0 20175 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 JORGE CORTES NUNEZ Director 4.00 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 0.50 0.00 X 0 0 0 REX HAMILTON Director 2.00 0.00 X 0 0 0 SARA O'CONNOR Director 0.50 0.00 X 0 0 0 JESSIE HILL Director 0.50 0.00 X 0 0 0 SCOTT MILLER Director 0.50 0.00 X 0 0 0 ALEX SMITH Director 1.00 0.00 X 0 0 0 153120 20175 1 false true false 0 2141690 243863 2141690 ENVIRONMENTAL SRVCES PMTS 137638 137638 MITIGATION PAYMENTS 135522 135522 273160 436029 436029 0 0 0 1105987 1199286 -93299 -93299 -93299 0 0 0 0 2757580 273160 342730 313963 313963 0 488939 488939 0 149313 44794 44794 59725 0 36641 1832 9160 25649 0 30407 8183 8661 13563 14517 3654 4215 6648 0 7998 2463 5535 50 50 0 0 59812 59812 52940 19963 32977 0 4223 1319 439 2465 0 0 0 39054 20909 4826 13319 0 140 140 0 0 34434 34434 4182 4182 CONTRACT LABOR 1336633 1277525 59108 DNA BARCODING 520429 520429 SUPPLIES & OTHER COSTS 72872 72211 661 VEHICLE LEASE 67605 67605 280722 257728 16845 6149 3514874 3136091 251265 127518 239362 360913 1427848 1705931 4675602 4058018 0 0 0 3000 0 0 155531 277626 354282 181557 192158 172725 12701141 13238913 82614 77160 0 0 1819223 2001682 21296479 21892968 64915 56985 50938 45427 115853 102412 X 8074511 8971039 13106115 12819517 21180626 21790556 21296479 21892968 X -757294 1114765 235000 17459 X false true X true false X 1074699 1320516 1943837 7163429 2141690 13644171 0 0 1074699 1320516 1943837 7163429 2141690 13644171 7365817 6278354 359415 326974 483105 420390 434983 2024867 0 0 15669038 1276021 0.40070 0.36590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 13898912 1568617 255922 15211607 15287841 1001000 -2167041 222888 13898912 14086962 1693717 492838 15287841 12375401 1796869 85308 14086962 10389373 2015932 29904 12375401 0.51400 0.38500 0.10100 true false false 82789 21079 61710 271493 160478 111015 172725 FMV OF BENEFICIAL INTEREST IN ICFC TRUST 2001213 OTHER RECEIVABLES 469 2001682 AGENCY DONATION FUNDS HELD 45427 45427 X 4359804 1114765 235000 252459 1602224 2757580 2757580 3749874 235000 235000 3514874 3514874 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 38,000 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. During the year ended December 31, 2022, GDFCF purchased approximately 453 acres of forest land at a total cost of $502,953. No land was purchased during the year ended December 31, 2023.GDFCF received no donated land during 2023 and 2022.. 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, 2023 and 2022, 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 $252459 true COSTA RICA 1 55 SEE FORM 990, PART III SEE FORM 990, PART III 2181935 CANADA 0 1 BIOINVENTORY RESEARCH & DNA BARCODING 569119 1 56 1 56 2751054 2751054 COSTA RICA SEE FM 990 PT III 407789 WIRE 1 CASH GRANT COSTA RICA 1 30964 WIRE CASH GRANT COSTA RICA 1 50186 WIRE 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. false SMITHSONIAN INSTITUTION P O BOX 37012 WASHINGTON DC 20013 501(c)(3) 313963 0 LEPIDOPTERA RESEARCH & CURATION 1 0 true X false false false false false false false false false ERIC PALOLA Exec Dir/Sec'y 142451 10719 20175 173345 X 6 243863 MARKET QUOTE false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: EDUCATION PROGRAM:FUNDED GRANTS TO PROGRAMS PROVIDING BIOLOGICAL EDUCATION TO LOCAL SCHOOL CHILDREN. 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 EXECUTIVE DIRECTOR ARE PROVIDED A COPY OF THE TAX RETURN FOR REVIEW AND COMMENT PRIOR TO FILING. 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 = $252459 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.