Skip to content
Nonprofiteer
← ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA

Form 990 for tax year 2024

Filed by ESCUELA DE AGRICULTURA DE LA REGION TROPICAL HUMEDA.

Totals

Total revenue
$33,902,372
Total expenses
$37,541,427
Contributions and grants received
$2,736,590
Grants paid
$1,959,999
Program service revenue
$28,809,639
Investment income
$1,638,072
Other revenue
$718,071
Total assets, end of year
$151,502,740
Total liabilities, end of year
$14,474,404
Net assets or fund balances, end of year
$137,028,336
Program services expenses (Part IX)
$31,328,295
Management and general expenses
$6,213,132
Fundraising expenses
$0
Program service expenses (Part III)
$31,328,295

Program services were 83.4% 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.

  • 1d · Related organizations

    $1,594,607

  • 1f · All other contributions, gifts and grants

    $1,141,983

  • 2a · Program service revenue: TUITION INCOME

    total $13,357,848 · related or exempt $13,357,848

  • 2b · Program service revenue: BANANA/PLANTATION/AGRI PRODUCT

    total $13,162,685 · related or exempt $13,162,685

  • 2c · Program service revenue: STUDENT RECRUITMENT

    total $1,955,847 · related or exempt $1,955,847

  • 2d · Program service revenue: CAFETERIA SERVICES

    total $90,502 · excluded $90,502

  • 2e · Program service revenue: SEMINARS

    total $39,013 · related or exempt $39,013

  • 2f · All other program service revenue

    total $203,744 · related or exempt $203,744

  • 3 · Investment income

    total $1,638,072 · excluded $1,638,072

  • 6a · Gross rents

    real property $288,146

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $288,146

  • 6d · Net rental income or loss

    total $288,146 · excluded $288,146

  • 11a · Other revenue: MISCELLANEOUS

    total $429,925 · excluded $429,925

  • 11e · Other revenue, total

    $429,925

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,500,753 · program services $1,500,753

  • 3 · Grants to foreign organizations and individuals

    total $459,246 · program services $459,246

  • 5 · Compensation of officers, directors and key employees

    total $867,481 · program services $650,611 · management and general $216,870

  • 7 · Other salaries and wages

    total $7,976,011 · program services $5,982,008 · management and general $1,994,003

  • 8 · Pension plan contributions

    total $193,724 · program services $145,293 · management and general $48,431

  • 9 · Other employee benefits

    total $3,667,033 · program services $2,750,275 · management and general $916,758

  • 10 · Payroll taxes

    total $46,725 · program services $35,044 · management and general $11,681

  • 11a · Fees: management

    total $1,075,260 · management and general $1,075,260

  • 11b · Fees: legal

    total $357,661 · management and general $357,661

  • 11c · Fees: accounting

    total $49,650 · management and general $49,650

  • 11f · Fees: investment management

    total $225,306 · management and general $225,306

  • 11g · Fees: other

    total $24,487 · program services $18,365 · management and general $6,122

  • 13 · Office expenses

    total $2,191,435 · program services $1,643,576 · management and general $547,859

  • 16 · Occupancy

    total $1,618,077 · program services $1,213,558 · management and general $404,519

  • 17 · Travel

    total $887,587 · program services $665,690 · management and general $221,897

  • 19 · Conferences, conventions and meetings

    total $129,291 · program services $96,968 · management and general $32,323

  • 20 · Interest

    total $18,202 · management and general $18,202

  • 22 · Depreciation, depletion and amortization

    total $1,930,357 · program services $1,930,357

  • 23 · Insurance

    total $346,360 · program services $259,770 · management and general $86,590

  • 24a · Other expenses: BANANA PLANTATION COSTS

    total $12,290,904 · program services $12,290,904

  • 24b · Other expenses: REPAIRS & MAINTENANCE

    total $230,461 · program services $230,461

  • 24c · Other expenses: COMMUNICATIONS

    total $139,848 · program services $139,848

  • 24d · Other expenses: STRATEGIC PLANNING FEES

    total $70,339 · program services $70,339

  • 24e · All other expenses

    total $1,245,229 · program services $1,245,229

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,722 · end of year $7,043

  • 2 · Savings and temporary cash investments

    beginning of year $1,894,983 · end of year $3,189,852

  • 4 · Accounts receivable

    beginning of year $5,625,820 · end of year $6,785,548

  • 7 · Other notes and loans receivable

    beginning of year $1,722,052 · end of year $1,659,879

  • 8 · Inventories for sale or use

    beginning of year $485,624 · end of year $552,502

  • 9 · Prepaid expenses and deferred charges

    beginning of year $150,436 · end of year $165,344

  • 10a · Land, buildings and equipment: cost or other basis

    $117,273,575

  • 10b · Land, buildings and equipment: accumulated depreciation

    $41,937,252

  • 10c · Land, buildings and equipment, net

    beginning of year $73,877,982 · end of year $75,336,323

  • 11 · Investments: publicly traded securities

    beginning of year $67,972,455 · end of year $61,579,370

  • 15 · Other assets

    beginning of year $1,700,237 · end of year $2,226,879

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,875,915 · end of year $2,636,460

  • 19 · Deferred revenue

    beginning of year $15,526,016 · end of year $11,349,629

  • 23 · Secured mortgages and notes payable

    beginning of year $329,817 · end of year $347,984

  • 25 · Other liabilities

    beginning of year $143,069 · end of year $140,331

  • 29 · Capital stock, trust principal or current funds

    beginning of year $134,561,494 · end of year $137,028,336

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

SEE SCHEDULE O

Activities or mission (Part I)

TO EDUCATE STUDENTS ON ARGICULTURAL SCIENCE, NATURAL RESOURCES AND SUSTAINABLE FARMING.

  • SEE SCHEDULE O

    Expenses $14,066,941 · Grants $459,246 · Revenue $13,683,771

  • SEE SCHEDULE O

    Expenses $12,509,667 · Revenue $13,165,312

  • SEE SCHEDULE O

    Expenses $3,250,934 · Revenue $1,960,556

  • Expenses $1,500,753 · Grants $1,500,753

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sr Alan H Kelso

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Mr Mark Brouse

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Mrs Alejandra Cobb

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Mr Franklin Chang-Diaz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Ana Regina Aguirre De Riojas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mrs Marisa Brenninkmeyer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mr Dele Olojede

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mr Francis Durman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mr Oliver Niedermaier

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Adriana Echandi

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Khan Nedd

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dr Arturo Condo

    RECTOR

    Total calculated
    $411,210
    From this org
    $326,694
    From related orgs
    $0
    Other
    $84,516
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $326,694
    Bonus
    $0
    Other
    $0
    Deferred
    $29,683
    Nontaxable benefits
    $54,833
    Filer's total
    $411,210

  • Dr Yanine Chan

    DEAN & VP OF ACADEMIC AFF

    Total calculated
    $242,145
    From this org
    $163,325
    From related orgs
    $0
    Other
    $78,820
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,325
    Bonus
    $0
    Other
    $0
    Deferred
    $30,623
    Nontaxable benefits
    $48,197
    Filer's total
    $242,145

  • Mrs Patricia Loria

    VICE PRESIDENT OF FINANCE

    Total calculated
    $214,128
    From this org
    $148,908
    From related orgs
    $0
    Other
    $65,220
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,908
    Bonus
    $0
    Other
    $0
    Deferred
    $18,187
    Nontaxable benefits
    $47,033
    Filer's total
    $214,128

  • Mr Ramon Gonzalez Quiros

    VICE PRESIDENT

    Total calculated
    $187,318
    From this org
    $77,036
    From related orgs
    $0
    Other
    $110,282
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $77,036
    Bonus
    $0
    Other
    $0
    Deferred
    $66,501
    Nontaxable benefits
    $43,781
    Filer's total
    $187,318

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • FIDEICOMISO EARTH PROGRAMA DE ATENCION

    LOAN GRANTING · CS · income $92,172 · assets $1,875,308

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202503169349309505

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.