Form 990 for tax year 2022

Filed by FRIENDS OF THE OSA.

Totals

Total revenue: $5,710,921
Total expenses: $2,631,811
Contributions and grants received: $5,709,850
Grants paid: $2,101,782
Program service revenue: $0
Investment income: $1,071
Other revenue: $0
Total assets, end of year: $16,256,683
Total liabilities, end of year: $63,592
Net assets or fund balances, end of year: $16,193,091
Program services expenses (Part IX): $2,446,492
Management and general expenses: $122,508
Fundraising expenses: $62,811
Program service expenses (Part III): $2,446,492

Program services were 93.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1e · Government grants (contributions)

$344,502
1f · All other contributions, gifts and grants

$5,365,348
1g · Noncash contributions included above

$82,000
3 · Investment income

total $1,071 · excluded $1,071

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $56,000 · program services $56,000
3 · Grants to foreign organizations and individuals

total $2,045,782 · program services $2,045,782
7 · Other salaries and wages

total $167,152 · program services $59,505 · management and general $62,516 · fundraising $45,131
9 · Other employee benefits

total $1,158 · program services $412 · management and general $433 · fundraising $313
10 · Payroll taxes

total $8,099 · program services $2,884 · management and general $3,028 · fundraising $2,187
11c · Fees: accounting

total $28,068 · management and general $28,068
11e · Fees: professional fundraising services

total $8,076 · fundraising $8,076
11g · Fees: other

total $61,811 · program services $56,438 · management and general $4,925 · fundraising $448
12 · Advertising and promotion

total $3,257 · program services $2,423 · management and general $834
13 · Office expenses

total $201,543 · program services $175,161 · management and general $21,720 · fundraising $4,662
16 · Occupancy

total $4,388 · program services $4,124 · management and general $264
17 · Travel

total $29,320 · program services $27,635 · fundraising $1,685
23 · Insurance

total $10,661 · program services $10,022 · management and general $639
24a · Other expenses: DUES AND SUBSCRIPTIONS

total $6,496 · program services $6,106 · management and general $81 · fundraising $309

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $449,463 · end of year $1,666,852
2 · Savings and temporary cash investments

beginning of year $1,855,030 · end of year $2,366,061
3 · Pledges and grants receivable

beginning of year $102,500
4 · Accounts receivable

end of year $5,092
9 · Prepaid expenses and deferred charges

beginning of year $5,342 · end of year $2,664
10a · Land, buildings and equipment: cost or other basis

$12,216,014
10c · Land, buildings and equipment, net

beginning of year $10,765,594 · end of year $12,216,014
17 · Accounts payable and accrued expenses

beginning of year $63,948 · end of year $63,592
27 · Net assets without donor restrictions

beginning of year $11,791,009 · end of year $13,616,162
28 · Net assets with donor restrictions

beginning of year $1,322,972 · end of year $2,576,929

Mission and programs · 2022

Mission

TO PROMOTE LAND STEWARDSHIP, TO ENHANCE THE SCIENTIFIC UNDERSTANDING OF TROPICAL ECOSYSTEMS AND APPLY LEARNING TO CONSERVATION, TO PROVIDE EDUCATION AND TRAINING FOR FUTURE GENERATIONS AND TO ENHANCE THE QUALITY OF LIFE FOR LOCAL COMMUNITIES LIVING ON THE OSA.

Activities or mission (Part I)

CONSERVING THE BIODIVERSITY OF COSTA RICA'S OSA PENINSULA WHILE SUPPORTING SUSTAINABLE LIVELIHOODS FOR ITS COMMUNITIES.

CONSERVATION SCIENCE - CONSERVATION SCIENCE IS MADE UP OF SIX DIFFERENT PROGRAMS THAT SUPPORT SCIENCE AND RESEARCH OF TROPICAL ECOSYSTEMS AND LONG-TERM CONSERVATION OF THE OSA. THESE PROGRAMS INCLUDE EXTENSIVE MONITORING OF SEA TURTLES, ENDEMIC BIRDS, MONKEYS, REPTILES AND MAMMALS, AND PROVIDE A RESEARCH FACILITY FOR SCIENTISTS AND STUDENTS TO STUDY THE OSA'S ECOSYSTEMS AND CONDUCT RESEARCH. RIDGE TO REEF RESTORATION & REGENERATIVE FARMING - THIS PROGRAM RESTORES LANDSCAPES ACROSS THE REGION, ENGAGING HUNDREDS OF LOCAL LANDOWNERS THROUGH EDUCATION, OUTREACH AND TREE PLANTING INITIATIVES. THE PROGRAM FOCUSES ON RARE, THREATENED AND NATIVE SPECIES, AND BUILDS CAPACITY THROUGHOUT COMMUNITIES VIA EDUCATIONAL WORKSHOPS AND SUSTAINABLE LIVELIHOOD DEVELOPMENT WITH A GOAL OF BUILDING MORE RESILIENT COMMUNITIES FOR PEOPLE AND NATURE.MANGROVE RESTORATION - THIS PROGRAM WORKS DIRECTLY WITH MULTIPLE LOCAL COMMUNITY ORGANIZATIONS TO RESTORE THE TERRABA SIERPE NATIONAL WETLAND, COSTA RICA'S LARGEST PROTECTED MANGROVE SYSTEM. THIS PROGRAM INCORPORATES WORKSHOPS AND TRAINING, CAPACITY BUILDING, SUSTAINABLE LIVELIHOOD DEVELOPMENT, AND DIRECT RESTORATION.WILDLIFE MONITORING - THIS PROGRAM AIMS TO BETTER UNDERSTAND AND PROTECT WILDLIFE THROUGHOUT THE REGION. THE PROGRAM UTILIZES CONSERVATION TECHNOLOGY TOOLS, COMMUNITY INVOLVEMENT, AND SCIENTIFIC RESEARCH TO MONITOR WILDLIFE INCLUDING ARBOREAL SPECIES, BIRDS, BATS, DUNG BEETLES, CATS, AND MORE.MOVEMENT ECOLOGY - THIS PROGRAM PUSHES THE SCIENTIFIC FRONTIER OF ANIMAL MOVEMENT ECOLOGY WITH THE GOAL OF BETTER UNDERSTANDING MOVEMENT PATTERNS FOR KEY SPECIES, INCLUDING NUMEROUS VULTURE SPECIES, JAGUARS, OCELOTS, AND THE BAIRD'S TAPIR. THE PROGRAM IS SCIENTIFICALLY DRIVEN WITH A CONSERVATION IMPACT.SEA TURTLE PROTECTION - THIS PROGRAM FOCUSES ON THE CONSERVATION OF THE REGION'S NESTING SEA TURTLE POPULATIONS. WORKING PRIMARILY ON LAND, THE PROGRAM BOLSTERS ITS HATCHING SUCCESS RATE WHILE EDUCATING THE LOCAL COMMUNITY ON HOW TO COEXIST WITH WILDLIFE ON SEA TURTLE NESTING BEACHES.MARINE CONSERVATION - THIS PROGRAM WORKS TO PROTECT THE BIOLOGICALLY CRITICAL SEASCAPE OF THE GOLFO DULCE AND SURROUNDING COASTAL WATERS. THROUGH RESEARCH, HUMAN DEVELOPMENT, AND STRATEGIC PLANNING, THE GOAL IS TO PROTECT THE OCEAN SO MARINE WILDLIFE CAN THRIVE.

Expenses $1,192,938 · Grants $1,029,873
LAND STEWARDSHIP - THIS PROGRAM ENGAGES IN THE PURCHASE OF INTACT RAINFOREST LAND THAT WOULD OTHERWISE BE SOLD FOR DEVELOPMENT THAT COULD DESTROY THE FRAGILE ECOSYSTEMS. THIS PROGRAM INCLUDES AN EXTENSIVE REFORESTATION EFFORT THAT WILL RESTORE THE LAND WITH NATIVE TREES, IDENTIFICATION AND CULTIVATION OF NATIVE TREE SPECIES, AND THE CREATION OF AN INTERACTIVE TRAIL SYSTEM. THIS PROGRAM ALSO STRIVES TO PROTECT THE AREA FROM CONTINUED AND GROWING ENVIRONMENTAL THREATS.

Expenses $870,655 · Grants $756,642
COMMUNITY OUTREACH AND CITIZEN SCIENCE - THIS PROGRAM SUPPORTS LOCAL ORGANIZATIONS IN THEIR EFFORT TO PROTECT WILDLIFE AND ENGAGE THE OSA COMMUNITIES IN IMPROVING THEIR LOCAL ENVIRONMENT. THIS PROGRAM INCLUDES ENVIRONMENTAL EDUCATION PROGRAMS WITH LOCAL SCHOOLS AND EMPOWERMENT OF LOCAL COMMUNITIES THROUGH TRAINING AND ECONOMIC INCENTIVES TO PROTECT THE ECOSYSTEMS.RIDGE TO REEF YOUTH CLUB - THIS PROGRAM ENGAGES HUNDREDS OF THE NATION'S MOST RURAL AND IMPOVERISHED YOUTH WITH THE GOAL OF IMMERSING THEM IN NATURE. THROUGH HANDS-ON FIELD TRIPS IN A PLETHORA OF ECOSYSTEMS, STUDENTS ARE EDUCATED AND EMPOWERED TO PROTECT THEIR NATURAL RESOURCES.

Expenses $382,899 · Grants $315,267

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

ERIN LEBBIN

CHAIRMAN AND PRESIDENT

Total calculated

$0

Hours/week

1 + 1 related
WILL NESBITT

VICE CHAIRMAN

Total calculated

$0

Hours/week

1 + 1 related
FEDERICO CASTRO KAHLE MBA

SECRETARY

Total calculated

$0

Hours/week

1 + 1 related
BILL ABRAHAM

TREASURER

Total calculated

$0

Hours/week

1 + 1 related
RODOLFO TREJOS

MEMBER-AT-LARGE

Total calculated

$0

Hours/week

1 + 1 related
ESTEBAN BRENES-MORA

BOARD MEMBER

Total calculated

$0

Hours/week

1 + 1 related
GLORIANA MEJIA

BOARD MEMBER

Total calculated

$0

Hours/week

1 + 1 related
DR ANDREW WHITWORTH

EXECUTIVE DIRECTOR

Total calculated

$36,041

From this org

$0

From related orgs

$36,041

Other

$0

Hours/week

20 + 20 related
DENNIS TROPER

BOARD MEMBER AS OF 02/2022

Total calculated

$0

Hours/week

1 + 1 related
MELISSA AUBERT

FINANCE DIRECTOR

Total calculated

$39,645

From this org

$0

From related orgs

$39,645

Other

$0

Hours/week

20 + 20 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

ASSOCIACION CONSERVACION OSA

BIOLOGICAL INVESTIGATION, PROTECTIN, CONSERVATION · CS

Provenance

Return type: form_990
Tax year: 2022
Filed: 15 November 2023
IRS schema version: 2022v5.0
Source object: 202303199349324085

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