Nectandra Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Nectandra Institute's mission is to promote the conservation of the montane cloud forests of Costa Rica through public education, scientific research, and watershed stewardship.
- Income
- $51,953
- Spending
- $85,210
- Spent on programs
- 76%
- Reserves
- 59.3 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 60% of charities in its peer group (environment, under $250k).
Reserves
35 of 35Spendable reserves would cover 59.3 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 64% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 50 out of 100. Higher than 18% of charities in its peer group (environment, under $250k).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no 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.
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, 2025, 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 (3)
- $21,115 spent. Outreach and education program: Outreach and education efforts were directed primarily to rural communities of Costa Rica's upper Balsa River watershed. Nectandra Institute worked closely with a consortium of local community watershed management associations on efforts aimed at improving protection for the watershed forests and water resources, including co-organizing and sponsoring an annual "New culture of Water" month. Through these activities, Nectandra Institute and our community partners build public awareness for watershed protection through a series of educational, recreational and entertainment activities. During the year, we hold workshops and training sessions on topics such as conservation, ecological restoration, and environmental stewardship. Outreach efforts also include online videos, images and information.
- $41,197 spent. Conservation, Restoration and Advocacy programs: Restoration and conservation efforts continued on lands totalling 570 acres purchased by local community organizations with eco-loans from Nectandra Institute. During 2022, we co-ordinated over 862 person-hours of restoration and monitoring work, including tree planting, measuring tree growth, monitoring the water volume flowing from springs and in streams, and photo documentation of forest restoration progress. Conservation of lands acquired through Nectandra Institute eco-loans has improved the protection of the sources of drinking water for ca. 16000 people. Additional conservation work continued on 40 acres of land owned by Nectandra Institute. We increased participation with other regional and national organizations to exchange topical information including the inter-institutional commission for the Paseo de Nubes bio-corridor, which exists to strengthen the biological connectivity between Juan Castro Blanco National Park and the Alberto Manuel Brenes Biological Preserve--a species and endemism hotspot, and CONAFLU, a national confederation of water management associations in Costa Rica.
- $2,500 spent. Inventory work continued on the fauna of the Nectandra Cloud Forest Preserve, with special focus this year on parasitic flies and wasps with collaboration of two US entomologists. Malaise traps were used to continuously trap flying insects 24/7 at selected sites. Thirty thousand specimens were preserved, sorted, and submitted for DNA bar coding to identify the trapped insects. The results are being analyzed and compared to other known collecting ites in Costa Rica.
Source: Form 990 for the year ending December 31, 2025, 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 2025.
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 December 1999.
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.