2025-11-12T19:57:10-06:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-01-01 980149857 ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA ESCU 5027130000 PO BOX 4442-1000 SAN JOSE CS MRS PATRICIA LORIA VICE PRESIDENT OF FINANCE 5027130000 2025-11-12 1 0 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z ARTURO CONDO PO BOX 4442-1000 SAN JOSE CS 33902372 0 X WWW.EARTH.AC.CR X 1990 CS TO EDUCATE STUDENTS ON ARGICULTURAL SCIENCE, NATURAL RESOURCES AND SUSTAINABLE FARMING. 11 11 0 0 0 0 3460648 2736590 28468887 28809639 1304454 1638072 783751 718071 34017740 33902372 1919055 1959999 0 0 12616397 12750974 0 0 0 22977141 22830454 37512593 37541427 -3494853 -3639055 153436311 151502740 18874817 14474404 134561494 137028336 X SEE SCHEDULE O 0 0 14066941 459246 13683771 SEE SCHEDULE O 12509667 0 13165312 SEE SCHEDULE O 3250934 0 1960556 SEE SCHEDULE O 1500753 1500753 0 1500753 1500753 31328295 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 CS 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 1 1 0 X NELSON ANTONIO PORRAS ROJAS 5067130000 PO BOX 4442-1000 SAN JOSE CS SR ALAN H KELSO CHAIR 2.00 0.00 X X 0 0 0 MR MARK BROUSE VICE CHAIR 2.00 0.00 X X 0 0 0 MRS ALEJANDRA COBB SECRETARY 2.00 0.00 X 0 0 0 MR FRANKLIN CHANG-DIAZ BOARD MEMBER 2.00 0.00 X 0 0 0 ANA REGINA AGUIRRE DE RIOJAS BOARD MEMBER 2.00 0.00 X 0 0 0 MRS MARISA BRENNINKMEYER BOARD MEMBER 2.00 0.00 X 0 0 0 MR DELE OLOJEDE BOARD MEMBER 2.00 0.00 X 0 0 0 MR FRANCIS DURMAN BOARD MEMBER 2.00 0.00 X 0 0 0 MR OLIVER NIEDERMAIER BOARD MEMBER 2.00 0.00 X 0 0 0 ADRIANA ECHANDI BOARD MEMBER 2.00 0.00 X 0 0 0 KHAN NEDD BOARD MEMBER 2.00 0.00 X 0 0 0 DR ARTURO CONDO RECTOR 40.00 0.00 X 326694 0 84516 DR YANINE CHAN DEAN & VP OF ACADEMIC AFF 40.00 0.00 X 163325 0 78820 MRS PATRICIA LORIA VICE PRESIDENT OF FINANCE 40.00 0.00 X 148908 0 65220 MR RAMON GONZALEZ QUIROS VICE PRESIDENT 40.00 0.00 X 77036 0 110282 715963 0 338838 3 0 1 0 0 1594607 1141983 2736590 TUITION INCOME 611600 13357848 13357848 BANANA/PLANTATION/AGRI PRODUCT 611600 13162685 13162685 STUDENT RECRUITMENT 611600 1955847 1955847 CAFETERIA SERVICES 611600 90502 90502 SEMINARS 611600 39013 39013 203744 203744 28809639 1638072 1638072 288146 0 288146 288146 288146 MISCELLANEOUS 900099 429925 429925 429925 33902372 28719137 0 2446645 1500753 1500753 459246 459246 867481 650611 216870 7976011 5982008 1994003 193724 145293 48431 3667033 2750275 916758 46725 35044 11681 1075260 1075260 357661 357661 49650 49650 225306 225306 24487 18365 6122 2191435 1643576 547859 1618077 1213558 404519 887587 665690 221897 129291 96968 32323 18202 18202 1930357 1930357 346360 259770 86590 BANANA PLANTATION COSTS 12290904 12290904 REPAIRS & MAINTENANCE 230461 230461 COMMUNICATIONS 139848 139848 STRATEGIC PLANNING FEES 70339 70339 1245229 1245229 37541427 31328295 6213132 0 6722 7043 1894983 3189852 5625820 6785548 1722052 1659879 485624 552502 150436 165344 117273575 41937252 73877982 75336323 67972455 61579370 1700237 2226879 153436311 151502740 2875915 2636460 15526016 11349629 329817 347984 143069 140331 18874817 14474404 X 134561494 137028336 0 0 0 0 134561494 137028336 153436311 151502740 X -3639055 4295233 1810664 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79948643 5668308 3175050 793811 304010 81344080 76828719 7705351 3471630 805545 308252 79948643 82320605 -3424900 891225 810226 365535 76828719 81918271 4544387 2897000 814588 430465 82320605 85706811 1426987 4286485 815976 113066 81918271 1.00000 0.00000 0.00000 0 1 1 27194385 22715763 49910148 47536641 28433634 19103007 17594929 13420534 4174395 2231857 83084 2148773 75336323 DUE TO RELATED PARTY 140331 140331 PART V, LINE 4: THE ESCUELA'S ENDOWMENT FUND IS HELD BY A TRUST; A PRIVATE ENTITY CREATED UNDER COSTA RICAN LAWS FOR A PERIOD OF ONE HUNDRED YEARS. THE OBJECTIVE OF THE TRUST HOLDING THE ENDOWMENT ASSETS IS TO ASSIST IN FINANCING THE ACTIVITIES OF THE ESCUELA; TO FOSTER EDUCATIONAL PROGRAMS SPECIALIZING IN TEACHING, RESEARCH AND DISSEMINATION OF AGRICULTURAL KNOWLEDGE AND CONSERVATION OF THE HUMID TROPICS. SCHEDULE D RECONCILIATION DISCUSSION: THE UNIVERSITY'S FORM 990 IS BASED UPON TWO SEPARATE AUDITED FINANCIAL STATEMENTS OF THE UNIVERSITY AND THE FIDEICOMISO DE LA ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA (EARTH TRUST FUND). EARTH TRUST FUND IS A PRIVATE ENTITY CREATED UNDER COSTA RICAN LAWS TO ADMINISTER THE UNIVERSITY'S TRUST FUND. THE TRUST'S OBJECTIVE IS TO FOSTER EDUCATIONAL PROGRAMS SPECIALIZING IN TEACHING, RESEARCH AND DISSEMINATION OF AGRICULTURAL KNOWLEDGE AND CONSERVATION IN THE HUMID TROPICS. ALL SERVICES ARE PROVIDED TO SUPPORT THE UNIVERSITY. SINCE THE FORM 990 IS BASED ON THE AGGREGATION OF TWO SEPARATE AUDITED FINANCIAL STATEMENTS, THE ORGANIZATION HAS OPTED TO FOREGO COMPLETING THE SCHEDULE D RECONCILIATION. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY: IN COSTA RICA, THE UNIVERSITY IS NOT REQUIRED TO MAINTAIN A RACIAL DISCRIMINATION POLICY AS IT IS PERCEIVED THAT RACIAL DISCRIMINATION IS VIRTUALLY NON EXISTENT IN THE COUNTRY. THE UNIVERSITY'S DIVERSITY IS ACKNOWLEDGED NOT ONLY IN ALL LITERATURE PREPARED BY THE UNIVERSITY (BROCHURES, APPLICATIONS ETC), BUT IT IS ALSO HIGHLIGHTED IN THE ORGANIZATION'S ANNUAL REPORT AND ON ITS WEBSITE. THE UNIVERSITY BELIEVES ITS RACIAL EQUALITY POLICY IS, THEREFORE, SELF-EVIDENT. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 1 683 PROGRAM SERVICES EDUCATIONAL SERVICES 35581429 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 GRANTMAKING 459246 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 61579370 1 683 0 0 1 683 97620045 0 97620045 STIPENDS CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 112 308823 FELLOWSHIP CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 20 150423 0 0 0 0 0 0 PART I, LINE 2: ALL OF THE UNIVERSITY'S ACTIVITIES ARE CONDUCTED IN COSTA RICA AS IT IS LOCATED IN LAS MERCEDES DE GUACIMO, LIMON COSTA RICA. SINCE ALL OF ITS EDUCATIONAL AND AGRICULTURAL ACTIVITIES ARE CONDUCTED IN COSTA RICA, ALL EXPENDITURES INCURRED BY THE UNIVERSITY HAVE BEEN REPRESENTED AS EXPENDITURES WITHIN THE REGION ON SCHEDULE F. (PLEASE SEE FORM 990, PART IX, LINE 25(A)). TOTAL EXPENDITURES: $37,541,428 LESS: US GRANT TO RELATED PARTY: ($1,500,753) LESS: DONATIONS/STIPENDS IN COSTA RICA: ($459,246) ------------------ TOTAL $35,581,429 AMOUNTS REPORTED AS INVESTMENTS REPRESENT ALL HOLDINGS DISCLOSED ON THE BALANCE SHEET AS INVESTMENTS IN PUBLICLY TRADED SECURITIES (PLEASE SEE FORM 990, PART X, LINE 11). SCHEDULE F - FELLOWSHIPS THE EARTH UNIVERSITY MASTERCARD FOUNDATION SCHOLARSHIP PROGRAM IS DESIGNED TO FACILITATE THE TRANSITION OF AFRICAN STUDENTS WHO RETURN TO THEIR COMMUNITIES AND COUNTRIES OF ORIGIN AFTER GRADUATING. THE PROGRAM WILL PROVIDE GRADUATES WITH A STIPEND FOR PERSONAL EXPENSES, MENTORING AND OTHER SUPPORT DURING THE FIRST YEAR AFTER GRADUATING FROM EARTH UNIVERSITY. IN SOME CASES, THE STIPEND WILL BE PROVIDED TO GRADUATES WHO ALREADY RESIDE IN THEIR COUNTRIES OF ORIGIN. THROUGH THE CONSTANT DEVELOPMENT OF A CONSOLIDATED NETWORK OF EARTH'S AFRICAN PARTNERS, WE HOPE TO OFFER OUR GRADUATES SOME ATTRACTIVE OPPORTUNITIES, TO CHOOSE A TOPIC FROM AMONG FOUR POSSIBLE SPECIALIZATIONS: - AGRICULTURAL EMPLOYMENT - AGRICULTURAL EDUCATION - SCIENCE AND RESEARCH - ENTREPRENEURSHIP ALTHOUGH THE SCHOLARSHIPS WILL FOCUS ON AFRICAN GRADUATES, IT WILL ALSO BE POSSIBLE FOR LATIN AMERICAN GRADUATES TO PARTICIPATE IN THE ENTREPRENEURSHIP INITIATIVE, AS LONG AS AND WHEN IT IS GOING TO BE ESTABLISHED IN AFRICA, PERHAPS IN COLLABORATION WITH SOME FORMER AFRICAN PARTNER. DURING THE DURATION OF THE PROJECT, 140 PEOPLE WILL BE SUPPORTED, OF WHICH APPROXIMATELY HALF WILL COME FROM OTHER UNIVERSITIES ALLIED WITH THE MASTERCARD FOUNDATION. IN 2024, THE PROGRAM EXPANDED TO INCLUDE MASTERCARD FOUNDATION SCHOLARS FROM FOUR PARTNER INSTITUTIONS: UNIVERSITY OF ABOMEY CALAVI (BENIN), CAMFED GHANA, MAKERERE UNIVERSITY (UGANDA), AND AFRICAN LEADERSHIP UNIVERSITY (RWANDA). THIS EXPANSION AIMS TO EMPOWER A NEW WAVE OF LEADERS TO TRANSFORM AFRICA'S FOOD SYSTEMS. WITH 20 FELLOWS FROM SIX COUNTRIES IN 2024, THE PROGRAM PLANS TO GROW TO 40 FELLOWS PER COHORT BY 2026. THE UNIVERSITIES INVESTMENT PORTFOLIO IS HELD IN DIFFERENT FINANCIAL INSTRUMENTS BOTH IN THE UNITED STATES AND IN COST RICA AND ARE MEASURED AT FIAR MARKET VALUE. THIS GOES BEFORE OUR NARRATIVE THAT SAYS AMOUNTS REPORTED AS INVESTMENTS REPRESENT. 1 EARTH UNIVERSITY FOUNDATION FIVE PIEDMONT CENTER ATLANTA GA 30305 382920639 501(C)(3) 1500753 0 GENERAL SUPPORT 1 0 PART I, LINE 2: EARTH UNIVERSITY FOUNDATION WAS FORMED TO SUPPORT THE EDUCATIONAL MISSION OF THE ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA THROUGH GENEROUS GIFTS FROM THE GLOBAL COMMUNITY AND OTHER PROGRAMS AND INITIATIVES. THE FOUNDATION IS A REGISTERED 501(C)(3) PUBLIC CHARITY HEADQUARTERED IN ATLANTA, GEORGIA. EARTH UNIVERSITY IS AN INTERNATIONAL INSTITUTION CREATED OUT OF A DEEP CONVICTION THAT THE ENVIRONMENTAL AND SOCIAL CHALLENGES CONFRONTING THE PLANET CAN BE RESOLVED THROUGH EDUCATION THAT PROMOTES SCIENCE, TECHNOLOGY AND ENTREPRENEURSHIP WHILE FOCUSING ON ESSENTIAL HUMAN VALUES, LEADERSHIP AND A COMMITMENT TO SOCIAL AND ENVIRONMENTAL SERVICE. THE UNIVERSITY PROVIDES SUPPORT TO THE EARTH UNIVERSITY FOUNDATION TO COVER ADMINISTRATIVE EXPENSES. THE FOUNDATION INTENDS THAT MOST OF THE MONEY IT RAISES BE DIRECTED TO THE UNIVERSITY TO SUPPORT ITS EDUCATIONAL MISSION. THE UNIVERSITY REQUIRES PERIODIC REPORTS FROM THE FOUNDATION ON THE EXPENSES IT INCURS AND THE MANNER IN WHICH IT IS USING MONIES PROVIDED BY THE UNIVERSITY. SINCE THE FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO SUPPORT THE UNIVERSITY'S MISSION, THERE IS NO CONCERN THAT MONIES SENT TO THE FOUNDATION WILL BE USED OTHER THAN FOR A PURPOSE THAT FURTHERS THE UNIVERSITY'S MISSION. AS NOTED IN PART III AND SCHEDULE F, THE ESCUELA OPERATES A FELLOWSHIP PROGRAM; THE ACTUAL FELLOWSHIP PAYMENTS MADE TO PARTICIPANTS IN THE FELLOWSHIP PROGRAM WERE ISSUED BY THE EARTH UNIVERSITY FOUNDATION (OUR RELATED FUNDRAISING ORGANIZATION) AND THEREFORE NO GRANTS TO INDIVIDUALS ARE DISCLOSED IN FORM 990, SCHEDULE I, PART III. X X 0 0 0 0 0 0 0 0 0 DR ARTURO CONDO RECTOR 326694 0 0 0 0 0 29683 0 54833 0 411210 0 0 0 DR YANINE CHAN DEAN & VP OF ACADEMIC AFF 163325 0 0 0 0 0 30623 0 48197 0 242145 0 0 0 MRS PATRICIA LORIA VICE PRESIDENT OF FINANCE 148908 0 0 0 0 0 18187 0 47033 0 214128 0 0 0 MR RAMON GONZALEZ QUIROS VICE PRESIDENT 77036 0 0 0 0 0 66501 0 43781 0 187318 0 0 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA ("EARTH") IS AN INTERNATIONAL, PRIVATE, NOT-FOR-PROFIT UNIVERSITY DEDICATED TO EDUCATION, EXTENSION, RESEARCH AND THE GENERATION OF VALUE THROUGH PRODUCTIONS, TRANSFORMATION AND COMMERCIALIZATION ACTIVITIES. THE ACADEMIC PROGRAM, LEADING TO A "LICENCIATURA" DEGREE, EMPHASIZES THE AGRICULTURAL SCIENCES AND THE RATIONAL MANAGEMENT OF NATURAL RESOURCES. THE UNIVERSITY SEEKS TO CONTRIBUTE TO SUSTAINABLE DEVELOPMENT, WITH A SPECIAL EMPHASIS ON THE HUMID TROPICS; A REGION CHARACTERIZED BY IMMENSE BIOLOGICAL AND CULTURAL RICHNESS, YET THREATENED BY SOCIAL MARGINALIZATION AND INAPPROPRIATE AGRICULTURAL AND NATURAL RESOURCE MANAGEMENT SYSTEMS. OUR VISION: OUR ACTIONS ARE MISSION-DRIVEN TO ALLEVIATE POVERTY, PROMOTE SOCIAL JUSTICE AND BUILD A FUTURE WHERE OUR COMMUNITIES ACHIEVE SUSTAINABLE AND SHARED PROSPERITY. OUR MISSION: PREPARE LEADERS WITH ETHICAL VALUES TO CONTRIBUTE TO SUSTAINABLE DEVELOPMENT AND TO CONSTRUCT A PROSPEROUS AND JUST SOCIETY. OUR VALUES: HUMAN DEVELOPMENT, ACADEMIC EXCELLENCE, ETHICAL BEHAVIOR, SUSTAINABLE DEVELOPMENT, SOCIAL CONSCIOUSNESS, THE SEARCH FOR KNOWLEDGE AND BIODIVERSITY CONSERVATION. FORM 990, PART III, LINE 4A: FOR OVER 34 YEARS, THE UNIVERSITY HAS SOUGHT OUT EXTRAORDINARY YOUTH FROM UNDERPRIVILEGED COMMUNITIES IN OVER 60 COUNTRIES AND GIVEN THEM THE CHANCE TO LEARN AND GROW AS PROFESSIONALS AND, MORE IMPORTANTLY, AS HUMAN BEINGS WITH VALUES AND ETHICS. 82% OF EARTH'S STUDENT BODY RETURN TO THEIR COUNTRIES OF ORIGIN AND MAKE A POSITIVE SOCIAL, ENVIRONMENTAL AND ECOMONIC IMPACT. FROM RURAL COMMUNITIES IN SOUTH AMERICA TO VILLAGES IN AFRICA, EARTH'S STUDENTS AND GRADUATES ARE IMPROVING LABOR CONDITIONS, STARTING THEIR OWN BUSINESSES, GENERATING EMPLOYMENT, DEFENDING BIODIVERSITY AND PROMOTING SUSTAINABLE DEVELOPMENT PRACTICES. EARTH UNIVERSITY'S CURRICULUM IS BASED ON FOUR FORMATIVE AREAS DESIGNED TO PREPARE STUDENTS WITH THE COMPETENCIES REQUIRED TO RESPOND TO THE NEEDS OF TODAY'S WORLD, INCLUDING: - TECHNICAL AND SCIENTIFIC KNOWLEDGE: ENSURING EARTH ALUMNI HAVE THE PROFESSIONAL COMPETENCIES TO SUSTAINABLY MANAGE AGRICULTURAL OPERATIONS AND PRECIOUS NATURAL RESOURCES. - PERSONAL DEVELOPMENT, ATTITUDES AND VALUES: FOSTERING SELF-AWARENESS, EMPATHY, RESPECT, TOLERANCE, TEAMWORK, EFFECTIVE COMMUNICATION AND LIFE-LONG LOVE OF LEARNING ALONG WITH THE PROMOTION OF INTERCULTURAL PEACE AND CIVIL DIALOG. - ETHICAL ENTREPRENEURSHIP: SPARKING IN STUDENTS AN ENTREPRENEURIAL SPIRIT TO PROACTIVELY GENERATE OPPORTUNITIES FOR OTHERS AND RESOLVE SOLUTIONS TO PERSISTENT CHALLENGES. STUDENTS FORM AND OPERATE A BUSINESS VENTURE DURING THEIR FIRST THREE YEARS STUDYING AT EARTH, THEREBY GAINING A COMPREHENSIVE UNDERSTANDING OF WHAT IT TAKES TO SUCCEED IN BUSINESS WHILE BENEFITING SOCIETY. - SOCIAL AND ENVIRONMENTAL AWARENESS AND COMMITMENT: DEVELOPING STUDENTS' PERSONAL SENSE OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY AND STRENGTHENING THEIR CAPACITY TO GENERATE POSITIVE CHANGE. THE TEACHING AND LEARNING PROCESS AT EARTH UNIVERSITY IS DYNAMIC AND PARTICIPATORY, AND EARTH PROFESSORS SERVE AS FACILITATORS OF LEARNING. OUR EDUCATIONAL APPROACH IS BASED ON TWO PRINCIPALS: 1. STUDENT-CENTERED LEARNING: STUDENTS, ALONE OR IN GROUPS, EXPLORE REAL CHALLENGES AND BECOME ACTIVE PARTICIPANTS IN GENERATING KNOWLEDGE, AS OPPOSED TO PASSIVE RECEPTORS OF INFORMATION. 2. EXPERIENTIAL LEARNING: STUDENTS LEARN THROUGH DELIBERATE EXPERIENCES DESIGNED TO ENCOURAGE LEARNING AND ARE GIVEN OPPORTUNITIES TO BUILD KNOWLEDGE AND DEVELOP ABILITIES WHICH THEY CAN PUT INTO PRACTICE WHILE THEY ARE LEARNING. IN 2024, THE SCHOOL HAD A BANNER YEAR, WITH THE FOLLOWING HIGHLIGHTS: 1. 408 STUDENTS HAILING FROM 38 COUNTRIES 2. 48% FEMALE STUDENT POPULATION 3. 90% OF STUDENTS MATRICULATING ON FULL OR PARTIAL SCHOLARSHIP 4. 90% OF STUDENTS GRADUATE IN FOUR OR FIVE YEARS 5. 80% OF STUDENTS FROM LATIN AMERICA AND THE CARIBBEAN, 19% FROM AFRICA & 1% FROM OTHERS 6. 90% OF STUDENTS RECEIVE FINANCIAL SUPPORT 7. 40 FACULTY MEMBERS FROM 18 DIFFERENT COUNTRIES THE AMOUNT REFLECTED AS GRANTS IN PROGRAM SERVICE 4A REPRESENT FELLOWSHIPS AND STUDENT STIPENDS. SCHOLARSHIP EXPENSES ARE NOT RECORDED IN THE FUNCTIONAL EXPENSES OF THE FORM 990. FORM 990, PART III, LINE 4B: AGRI-BUSINESS BANANA PLANTATION - THE UNIVERSITY OPERATES A BANANA PLANTATION THAT ASSISTS ITS STUDENTS TO LEARN THE VALUES AND ETHICS OF BIODIVERSITY AND SUSTAINABLE AGRICULTURE. THE OPERATION OF THE PLANTATION SUPPORTS THE INSTITUTION ECONOMICALLY AND ACADEMICALLY. THE UNIVERSITY, IN CONJUNCTION WITH THE KELLOGG FOUNDATION, DEVELOPED RENEWABLE PRODUCTS (SUCH AS PAPER) FROM THE WASTE - A MODEL THAT HAS PROVEN INSTRUMENTAL IN ENVIRONMENTAL CONSERVATION IN LATIN AMERICA. THE UNIVERSITY'S AGRI-BUSINESS ENDEAVORS EXTEND BEYOND THE PLANTATION, AS THE STUDENTS GET INVOLVED IN THE SALE OF CROP SEEDS, LIVESTOCK, AND OTHER AGRICULTURAL COMMODITIES. THESE ACTIVITES TEACH THE STUDENTS TO BE CONSCIENTIOUS AND DUTIFUL STEWARDS OF THE EARTH AND ITS FINITE RESOURCES. FOR OVER THIRTY YEARS, EARTH UNIVERSITY HAS BEEN A LEADER IN SUSTAINABLE AGRICULTURE AND ENVIRONMENTAL PROTECTION PRACTICES. THROUGHOUT ITS HISTORY, THE UNIVERSITY HAS INCORPORATED PRINCIPLES OF ORGANIC AND REGENERATIVE FARMING IN ITS FORESTS, COMMUNITY, AND COMMERCIAL AND ACADEMIC FARMS. IN 2020, EARTH LAUNCHED A PROJECT THAT INTEGRATES AND ADVANCES REGENERATIVE ORGANIC PRACTICES ON SMALL CACAO FARMS IN COSTA RICA. THE PROJECT WAS IMPLEMENTED BY EARTH AND FUNDED BY PATAGONIA PROVISIONS, A U.S. COMPANY THAT SUPPORTS ENVIRONMENTAL ORGANIZATIONS WITH BOLD, DIRECT-ACTION AGENDAS AIMED AT BUILDING AN EQUITABLE, INCLUSIVE, AND DIVERSE ENVIRONMENTAL MOVEMENT. THIS HIGH-IMPACT INITIATIVE HELPED TO STRENGTHEN AND RECOVER THE SOIL ON CACAO FARMS, ADDRESS THE IMPACT CAUSED BY THE USE OF CHEMICAL PRODUCTS ON THE SOIL, AND SUPPORT CLIMATE CHANGE MITIGATION. EARTH LAUNCHED THIS INNOVATIVE PROJECT BY CAREFULLY INTEGRATING REGENERATIVE PRINCIPLES ON ITS ORGANIC FARM. FOR EXAMPLE, SHEEP AND DUCKS WERE INTRODUCED AS A CHEMICAL-FREE ALTERNATIVE TO STANDARD PEST-CONTROL PRACTICES. THROUGH A STEADY DIET OF PASTURE GRASS, WEEDS, AND INSECTS, THESE ANIMALS GENERATE MANURE THAT SERVES AS A RICH FERTILIZER COMPOST. THIS APPROACH REDUCES THE NUMBER OF TRUCKS NEEDED TO TRANSPORT FERTILIZERS FROM ELSEWHERE, REDUCING GREENHOUSE GAS EMISSIONS AND SHORTENING THE PRODUCTION CHAIN. THROUGHOUT 2023, THE PROJECT LEADERS INVITED 80 CACAO-PRODUCING FAMILIES FROM THE PROVINCE OF LIMN TO PARTICIPATE IN HANDS-ON TRAINING WITH A FOCUS ON REGENERATIVE AGRICULTURE CONCEPTS. THE TRAINING PROGRAM COVERED TOPICS SUCH AS SOIL HEALTH, LAND MANAGEMENT, ANIMAL WELFARE, AND FARMER AND WORKER LABOR PRACTICES WHILE PROMOTING THE USE OF GOOD AGRICULTURAL PRACTICES FOR ORGANIC CROP PRODUCTION AND SOIL REGENERATION. EARTH HAS BOTH THE OPPORTUNITY AND THE MORAL RESPONSIBILITY TO CONTRIBUTE TO BUILDING A WORLD WITH INCLUSIVE, REGENERATIVE FOOD SYSTEMS THAT OFFER HEALTHY FOOD FOR ALL. WE VALUE COLLABORATIONS WITH ORGANIZATIONS LIKE PATAGONIA PROVISIONS THAT ENCOURAGE INNOVATION AND SMART AGRICULTURAL PRACTICES. WE LOOK FORWARD TO MORE PARTNERSHIPS LIKE THIS ONE TO HELP US INCREASE THE IMPACT OF OUR MISSION IN THE YEARS TO COME. FORM 990, PART III, LINE 4C: SPECIAL PROJECTS - IN ADDITION TO ITS EDUCATIONAL AND AGRICULTURAL ACTIVITIES, THE UNIVERSITY ALSO UNDERTAKES SPECIAL ENVIRONMENTAL PROJECTS AT THE BEHEST OF GOVERNMENTAL ENTITIES AND OTHER ORGANIZATIONS. EXAMPLES OF SUCH PROJECTS INCLUDE: IN 2019 THERE WAS A CHANGE IN THE WORK STRATEGY OF THE COMMUNITY DEVELOPMENT PROGRAM, WE ALREADY SEEK EXCELLENCE IN THE TRAINING OF OUR STUDENTS AND OFFER THEM A COMMUNITY SETTING WHERE THEY CAN STRENGTHEN AND PROMOTE THEIR DEVELOPMENT OF SOCIAL AWARENESS AND VISUALIZE PROCESSES OF DEVELOPMENT ARTICULATED WITH INSTITUTIONS FOR REGIONAL AND RURAL DEVELOPMENT. THE COMMUNITY DEVELOPMENT PROGRAM DESIGNED A STRATEGY THAT BEGAN IN 2019 AND WILL CONTINUE UNTIL 2022, THIS STRATEGY IS TO WORK WITH HOSTS FROM GUACIMO IN GENERAL, NOT SPECIFICALLY A LIMITED COMMUNITY (EXAMPLE: SANTA ROSA COMMUNITY); WE WORK IN THE CANTON OF GUACIMO AND IN THIS CANTON WE PRIORITIZE OUR WORK WITH ORGANIZATIONS AND INSTITUTIONS THAT ARE ALSO SEEKING DEVELOPMENT IN THE REGION. WE WERE ABLE TO WORK WITH BENEFICIARIES OF THE FOLLOWING INSTITUTIONS AND ORGANIZATIONS: MUNICIPALITY OF GUACIMO, CANTONAL AGRICULTURAL CENTER GUACIMO, PROFESSIONAL TECHNICAL COLLEGE OF POCORA, INNOVATION SCHOOL GUACIMO, CHAMBER OF TOURISM, GRAMEEM COSTA RICA MAG / MINAE / INDER IT WAS POSSIBLE TO SHARE AND ARRIVE WITH INFORMATION AND KNOWLEDGE SHARING WITH APPROXIMATELY 700 BENEFICIARIES, THESE WITH MORE CONCRETE PROJECTS AND MORE DIRECTED ACTIONS BY THE INTER-INSTITUTIONAL COORDINATION. FORM 990, PART V, LINE 1A, 1B, AND 1C: THE ORGANIZATION IS NOT A U.S. DOMICILED CORPORATION AND HAS NO U.S. EMPLOYEES, THEREFORE, IT DOES NOT FILE FORM 1096 OR FORM W2-G. AS SUCH, IT IS ALSO NOT REQUIRED TO COMPLY WITH IRS BACKUP WITHHOLDING RULES. IN THE INTERESTS OF FULL TRANSPARENCY, THE ORGANIZATION IS DISCLOSING THAT IT HAD 683 EMPLOYEES AS OF THE END OF CALENDAR YEAR 2024. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF TRUSTEES FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UNDERTAKES A RIGOROUS PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIAL (RECTOR) AND ALL OTHER OFFICERS OF THE ORGANIZATION IS REASONABLE. THE RECTOR'S SALARY IS REVIEWED PERIODICALLY BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE CHAIRMAN OF THE BOARD MAKES SALARY AND BENEFIT RECOMMENDATIONS FOR THE RECTOR AND THEN THOSE RECOMMENDATIONS ARE REVIEWED BY THE ENTIRE BOARD. THE FULL BOARD MUST THEN APPROVE THE RECTOR'S COMPENSATION. FOR OTHER OFFICERS OF THE ORGANIZATION, THE RECTOR EVALUATES AND DETERMINES THE APPROPRIATE SALARY AND BENEFITS JOINTLY WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. THE OFFICERS' COMPENSATION IS THEN APPROVED BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE TAXPAYER MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: NET LAND/ASSET TRANSFERS TO THE FIDEICOMISO TRUST -50. NET LOSS DUE TO CHANGE IN FAIR MARKET VALUE OF BIOLOGICAL ASSETS 83,533. CURRENCY TRANSLATION DIFFERENCES -3,869. CHANGE IN THE FAIR MARKET VALUE OF INVESTMENT PROPERTY (LAND) 1,731,050. FIDEICOMISO EARTH PROGRAMA DE ATENCION PO BOX 4442-1000 SAN JOSE CS LOAN GRANTING CS 92172 1875308 N/A EARTH UNIVERSITY FOUNDATION FIVE PIEDMONT CENTER 3525 PIE ATLANTA GA 30305 382920639 EDUCATION GA 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0