Friends of the Osa

What it reported doing in 2024

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.

Financial Efficiency

• Mission deployment rate: 26.7%; rating input score 27
• Program expense ratio: 92%; rating input score 92
• Fundraising efficiency: $158.69 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

• Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: 1 of 8 controls in place; rating input score 12
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Limited
  • Conducts field audits: Limited
  • May suspend future funding: Limited
  • Requires financial reports: Limited
  • Conducts site visits: Limited
  • Requires grant agreements: Limited
  • May require repayment: Limited
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 85.7%; rating input score 86; 19th percentile among comparable filings
• Governance controls: 7 of 9 controls in place; rating input score 78
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Fail
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 72.7%; rating input score 97; 97th percentile among comparable filings
• Total-asset coverage ratio: 6.98; rating input score 88; 88th percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
• Officer compensation ratio: 2.9%; rating input score 69; 69th percentile among comparable filings

Growth

• Program expense growth: 21.1% per year; rating input score 100; 91st percentile among comparable filings
• Revenue growth: 24.6% per year; rating input score 100; 95th percentile among comparable filings
• Asset growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings