Guanacaste Dry Forest Conservation Fund
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $3.3 million
- Spending
- $3.6 million
- Spent on programs
- 87%
- Reserves
- 32 months of spending
- Largest source of income
- donations and private grants, 61%
- Employees
- 2
- Volunteers
- 10
- Highest pay
- $152,199, exec dir/sec'y
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 89 out of 100. Higher than 69% of charities in its peer group (environment, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 32.0 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 70 out of 100. Higher than 14% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 2512 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $2.3 million spent. 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, THE COST OF DNA BARCODING OF SPECIMENS COLLECTED AND GRANTS TO RESEARCHERS ASSISTING IN THE RELATED WORK.
- $660,915 spent. 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.
- $121,607 spent. PURCHASE AND HOLDING OF LAND FOR PRESERVATION:THE ORGANIZATION ACQUIRED NO NEW LAND DURING 2024. CURRENT YEAR COSTS INCLUDE PROPERTY TAXES, LEGAL FEES, AND OTHER EXPENSES ASSOCIATED WITH THE ORGANIZATION'S EXISTING LAND HOLDINGS. THE ORGANIZATION RECEIVED $241,746 OF ENVIRONMENTAL SERVICES PAYMENTS FROM THE GOVERNMENT OF COSTA RICA AS COMPENSATION FOR PRESERVING THESE FOREST LANDS, PLUS $140,130 FROM AN ELECTRICAL UTILITY COMPANY AS A MITIGATION PAYMENT FOR CONSTRUCTION OF WIND ENERGY UTILITY LINES OVER THE ORGANIZATION'S PROPERTY.
- $84,981 spent. EDUCATION PROGRAM:FUNDED GRANTS TO PROGRAMS PROVIDING BIOLOGICAL EDUCATION TO LOCAL SCHOOL CHILDREN.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.