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FRIENDS OF THE OSA

EIN 81-0621147 WASHINGTON, DC

Revenue 2024
$13,421,883
Expenses 2024
$3,662,870

Program services were 92.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
C30
Classification
1200
Street
1300 I ST NW

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

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 $1,646,807 · Grants $1,414,629

  • 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 $1,190,739 · Grants $1,039,320

  • 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 ALSO INCLUDES ENVIRONMENTAL EDUCATION ACTIVITIES WITH LOCAL SCHOOLS; AND THE 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 $533,144 · Grants $433,050

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

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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 UNTIL FEBRUARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • BILL ABRAHAM

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ESTEBAN BRENES-MORA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DENNIS TROPER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DR ANDREW WHITWORTH

    EXECUTIVE DIRECTOR

    Total calculated
    $71,084
    From this org
    $71,084
    From related orgs
    $0
    Other
    $0
    Hours/week
    20 + 20 related
  • JEAN ANDRE GARNIER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MELISSA AUBERT

    FINANCE DIRECTOR

    Total calculated
    $35,333
    From this org
    $35,333
    From related orgs
    $0
    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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $13,421,883
    Expenses
    $3,662,870
    Contributions
    $13,143,248
    Grants paid
    $2,886,999
  • 2023
    Revenue
    $3,834,735
    Expenses
    $4,331,242
    Contributions
    $3,773,756
    Grants paid
    $3,202,925
  • 2022
    Revenue
    $5,710,921
    Expenses
    $2,631,811
    Contributions
    $5,709,850
    Grants paid
    $2,101,782

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $2,275,465
    Expenses
    $2,279,443
    Assets (EOY)
    $13,177,929
  • 2020 · 990

    Revenue
    $1,126,301
    Expenses
    $1,168,145
    Assets (EOY)
    $13,145,914
  • 2018 · 990

    Revenue
    $1,113,982
    Expenses
    $1,322,920
    Assets (EOY)
    $12,774,605
  • 2017 · 990

    Revenue
    $954,921
    Expenses
    $980,350
    Assets (EOY)
    $12,983,354
  • 2016 · 990

    Revenue
    $437,094
    Expenses
    $831,926
    Assets (EOY)
    $13,046,070
  • 2015 · 990

    Revenue
    $3,070,394
    Expenses
    $844,202
    Assets (EOY)
    $14,585,334

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

  • ASSOCIACION CONSERVACION OSA

    BIOLOGICAL INVESTIGATION, PROTECTIN, CONSERVATION · CS

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.