2024-02-20T14:22:47-06:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 562125831 ORGANIZATION FOR TROPICAL STUDIES INC ORGA 9196845774 408 SWIFT AVENUE DURHAM NC 27705 ELIZABETH BRAKER CEO 9196845774 2024-02-20 1 ELIZABETH BRAKER 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH BRAKER 408 SWIFT AVENUE DURHAM NC 27705 8814178 0 X WWW.TROPICALSTUDIES.ORG X 1963 NC SEE PART III, LINE 1. 17 17 9 23 0 0 2330846 5534915 1990947 3088155 196564 183762 2829 7346 4521186 8814178 318451 327224 0 0 2257235 4318851 0 0 468212 2299605 4704470 4875291 9350545 -354105 -536367 14310445 14966697 801233 1114133 13509212 13852564 X THE ORGANIZATION FOR TROPICAL STUDIES, INC. (OTS) IS CHARTERED AS A NON PROFIT CORPORATION UNDER THE LAWS OF NORTH CAROLINA AND IS SUPPORTED BY A CONSORTIUM OF INSTITUTIONS OF HIGHER LEARNING IN NORTH, CENTRAL, AND SOUTH AMERICA, AUSTRALIA, AND SOUTH AFRICA. OTS'S PURPOSE IS TO SUSTAIN TROPICAL ECOSYSTEMS BY DRIVING SCIENTIFIC DISCOVERY AND KNOWLEDGE, BY ENRICHING HUMAN PERCEPTION OF NATURE, AND BY ENHANCING WORLDWIDE POLICY IN THE TROPICS. 0 0 4255624 228600 FACILITATED RESEARCH AND CONSERVATION: THE ORGANIZATION RECEIVES GRANTS AND CONTRACTS TO SUPPORT SCIENTIFIC RESEARCH AT ITS FIELD STATIONS AND CONSERVATION PROJECTS AT, AND IN THE VICINITY OF, ITS FIELD STATIONS. 2550114 98012 590057 FIELD STATIONS: THE ORGANIZATION OPERATES THREE BIOLOGICAL FIELD STATIONS IN DIVERSE ECOLOGICAL ZONES OF COSTA RICA (LA SELVA, LAS CRUCES, AND PALO VERDE) AND ONE IN KRUGER NATIONAL PARK, SOUTH AFRICA. THESE FIELD STATIONS ARE MAINTAINED TO FACILITATE BIOLOGICAL RESEARCH AND TO CONDUCT EDUCATIONAL PROGRAMS. 1107188 612 2498098 EDUCATIONAL PROGRAMS: THE ORGANIZATION CONDUCTS A NUMBER OF EDUCATIONAL PROGRAMS, INCLUDING GRADUATE COURSES FOR ACADEMIC CREDIT AND UNDERGRADUATE SEMESTER- ABROAD PROGRAMS FOR ACADEMIC CREDIT. THE ORGANIZATION HAS OFFERED MID-CAREER PROFESSIONAL TRAINING FOR U.S. AND LATIN AMERICAN OFFICIALS AND POLICY- MAKERS, SHORT EXCURSIONS LED BY SCIENTISTS FOR MEMBERS OF THE PUBLIC IN COSTA RICA, AND PROGRAMS FOR PRIMARY AND SECONDARY SCHOOL TEACHERS. 7912926 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 18 0 1 9 1 0 1 CS SF 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X X MIGUEL MENDEZ G 9196845774 408 SWIFT AVENUE DURHAM NC 27705 GEORGE MIDDENDORF III CHAIRPERSON 2.00 X X 0 0 0 ELIZABETH BRAKER PRESIDENT AND CEO 12.00 X X 0 0 0 ALVARO UMANA TREASURER 1.00 X X 0 0 0 CHELSEA WARD SECRETARY 1.00 X X 0 0 0 SUSAN CORDELL DIRECTOR 1.00 X 0 0 0 JAMES DALLING DIRECTOR 1.00 X 0 0 0 KYLE HARMS DIRECTOR (UNTIL 1/2023) 1.00 X 0 0 0 BRYAN HEIDORN DIRECTOR 1.00 X 0 0 0 ANDRE KESSLER DIRECTOR 1.00 X 0 0 0 ERIN KUPREWICZ DIRECTOR 1.00 X 0 0 0 GABRIEL MACAYA DIRECTOR (UNTIL 1/2023) 1.00 X 0 0 0 NATHAN MUCHHALA DIRECTOR 1.00 X 0 0 0 RAFAEL MUNOZ-CARPENA DIRECTOR 1.00 X 0 0 0 MURIEL POSTON DIRECTOR 1.00 X 0 0 0 OSCAR ROCHA DIRECTOR 1.00 X 0 0 0 JOHN TOBIN DIRECTOR 1.00 X 0 0 0 TERRY VOGT DIRECTOR 1.00 X 0 0 0 MICHAEL WASSERMAN DIRECTOR (FROM 1/2023) 1.00 X 0 0 0 WILLIAM WCISLO DIRECTOR (FROM 1/2023) 1.00 X 0 0 0 MIGUEL MENDEZ CFO 40.00 X 83077 0 11348 JAMES BOYLE VP DEVELOPMENT 40.00 X 128833 0 37009 211910 0 48357 1 0 1 0 0 466756 5068159 203814 5534915 FACILITIES FEES 900099 2460959 2460959 TUITION AND FEES 900099 552918 552918 MEMBER DUES 900099 74278 74278 3088155 183762 183762 MISCELLANEOUS 900099 7346 7346 7346 8814178 3088155 0 191108 X 223498 223498 103726 103726 97551 97551 2980117 2398911 311517 269689 123939 94671 17904 11364 1064423 822017 143733 98673 52821 40348 7630 4843 8188 3369 4804 15 53500 53500 30301 30301 1384090 1256506 92194 35390 11345 11161 81 103 147075 110291 20321 16463 4353 3998 217 138 99865 90496 9369 1243106 1199629 29958 13519 261289 253643 7646 80725 29836 41370 9519 MATERIALS AND SUPPLIES 590396 572076 18198 122 BLDG & EQUIP. MAINT. 431285 417516 11782 1987 EQUIPMENT & FURNISHING 229480 208340 20482 658 TOUR GUIDES 32483 31891 127 465 96989 41003 50722 5264 9350545 7912926 969407 468212 351352 893880 106410 256015 208376 81865 302557 271870 33349 37072 53984 24997 6697581 3981210 2844498 2716371 6288386 6908270 3181564 2994414 939969 781943 14310445 14966697 406231 611497 389628 400360 5374 102276 801233 1114133 X 3684182 3806691 9825030 10045873 13509212 13852564 14310445 14966697 X -536367 997093 -117374 X 0 1 X 1 0 X 1756277 1957671 2143943 2330846 5534915 13723652 1756277 1957671 2143943 2330846 5534915 13723652 962518 12761134 137986 132585 77623 196564 183762 728520 26727 51734 1239 2829 7346 89875 14542047 10142416 0.87750 0.78830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9706233 136754 1033951 509000 161591 10206347 13537381 -2832809 859225 139114 9706233 10748365 140273 3434707 722728 63236 13537381 11151987 12148 151999 171773 395996 10748365 11884671 75889 177633 290224 695982 11151987 0.08450 0.75340 0.16210 0 0 1286290 1286290 3048262 1914334 1133928 2025763 1749893 275870 337266 316983 20283 2716371 ACACIA PARTNERS 2994414 F 2994414 CHARITABLE REMAINDER TRUSTS 240516 RIGHT OF USE ASSET 541427 781943 REFUNDABLE ADVANCES 102276 102276 X 10334419 997093 553449 1550542 8783877 30301 30301 8814178 9873693 553449 553449 9320244 30301 30301 9350545 PART V, LINE 4: THE ENDOWMENTS ARE PRIMARILY FOR SCHOLARSHIPS AND FELLOWSHIPS FOR STUDENTS WHO STUDY OR DO RESEARCH IN OUR STATIONS. THERE ARE A FEW ENDOWMENTS THAT COVER EXPENSES FOR SPECIFIC PURPOSES, LIKE A FIELD STATION, ENVIRONMENTAL POLICY, OR STRATEGIC TRANSFORMATION OF OTS. PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2023, MANAGEMENT OF OTS HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES, AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 CENTRAL AMERICA AND THE CARIBBEAN 4 134 PROGRAM SERVICES EDUCATION, RESEARACH PROGRAMS, CONSERVATION 7890819 SUB-SAHARAN AFRICA 1 13 PROGRAM SERVICES EDUCATION, RESEARACH PROGRAMS, CONSERVATION 691080 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 103661 EUROPE 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 64 5 147 0 0 5 147 8685624 0 8685624 AID TO RESEARCHERS CENTRAL AMERICA 1561 103661 WIRE AID TO RESEARCHERS EUROPE 3 64 WIRE 0 0 0 0 0 0 PART I, LINE 2: THROUGH THE ORGANIZATION'S CHART OF ACCOUNTS (USING A FUNCTION CODE), WE ARE ABLE TO TRACK FELLOWSHIPS AND RESEARCH GRANTS BY RECIPIENT. OUR TUITION AID CALCULATIONS ARE MAINTAINED BY OUR EDUCATION DEPARTMENT, AND FINANCE REVIEWS AND INVOICES ACCORDINGLY. PART III ACCOUNTING METHOD: 1 TUITION AID FOR UNDERGRADUATE STUDENTS 778 223498 PART I, LINE 2: THROUGH THE ORGANIZATION'S CHART OF ACCOUNTS (USING A FELLOW CODE), WE ARE ABLE TO TRACK FELLOWSHIPS AND RESEARCH GRANTS BY RECIPIENT. OUR TUITION AID CALCULATIONS ARE MAINTAINED BY OUR EDUCATION DEPARTMENT, AND FINANCE REVIEWS AND INVOICES ACCORDINGLY. X X 0 0 0 0 0 0 0 0 0 JAMES BOYLE VP DEVELOPMENT 128833 0 0 0 0 0 16128 0 20881 0 165842 0 0 0 X 2 203814 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS INSTITUTIONAL MEMBERS CONSISTING OF UNIVERSITIES, COLLEGES, RESEARCH INSTITUTIONS AND MUSEUMS. FORM 990, PART VI, SECTION A, LINE 7A INSTITUTIONAL MEMBERS HAVE VOTING RIGHTS THAT ALLOW FOR THE ELECTION OF THE BOARD OF DIRECTORS, OTHER THAN PRESIDENT. THE MAXIMUM NUMBER OF DIRECTORS ON THE BOARD IS EIGHTEEN (18) AND NINE (9) OF THE DIRECTORS ARE ELECTED BY INSTITUTIONAL MEMBERS. MEMBERS ELECTED BY INSTITUTIONAL MEMBERS ARE REFERRED TO AS MEMBER DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE ORGANIZATION'S FORM 990 IS DISTRIBUTED TO THE GOVERNING BODY FOR ITS REVIEW VIA ELECTRONIC MAIL. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS AND EACH EMPLOYEE IN A SENSITIVE POSITION, AT THE TIME THEY ASSUME POSITION AND THEREAFTER AT LEAST ANNUALLY, SIGN A WRITTEN STATEMENT AFFIRMING THAT THEY HAVE RECEIVED AND READ THE POLICY AND THAT THEY AGREE TO COMPLY WITH THE POLICY. THE ORGANIZATION ASSIGNS ONE STAFF MEMBER TO COLLECT THE ANNUAL CERTIFICATIONS. THE CONTROLLER, CEO OR THE CHAIR OF THE BOARD ARE NOTIFIED IF A CONFLICT OF INTEREST ARISES. THE CEO IS RESPONSIBLE FOR RESOLVING ALL STAFF CONFLICTS. BOARD CONFLICTS ARE DISCUSSED AT EITHER A FULL BOARD MEETING OR AN EXECUTIVE COMMITTEE MEETING AND AN APPROPRIATE COURSE OF ACTION TO RESOLVE THE CONFLICT OF INTEREST THEN DETERMINED. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S OUTSIDE RECRUITER UTILIZES COMPARABLE DATA TO ESTABLISH THE PRESIDENT AND CEO'S COMPENSATION. THE PERSONNEL COMMITTEE IS RESPONSIBLE FOR CONDUCTING THE ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO. THE RECRUITER PROVIDES ADVICE TO THE SEARCH COMMITTEE AND PERSONNEL COMMITTEE THAT IS MADE UP OF BOARD MEMBERS AND NON-BOARD MEMBERS, AND THE COMMITTEE MAKES A COMPENSATION RECOMMENDATION TO THE BOARD OF DIRECTORS FOR ITS REVIEW AND APPROVAL. THE GOVERNANCE COMMITTEE IS CHARGED WITH PERFORMING SALARY REVIEWS FOR FUTURE CEOS. THE LAST COMPENSATION REVIEW TOOK PLACE IN FEBRUARY 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 271,884. MANAGEMENT AND GENERAL EXPENSES 38,770. FUNDRAISING EXPENSES 1,384. TOTAL EXPENSES 312,038. BOTANICAL SERVICE: PROGRAM SERVICE EXPENSES 6,391. MANAGEMENT AND GENERAL EXPENSES 347. FUNDRAISING EXPENSES 221. TOTAL EXPENSES 6,959. COURSE COORDINATOR: PROGRAM SERVICE EXPENSES 59,609. MANAGEMENT AND GENERAL EXPENSES 3,234. FUNDRAISING EXPENSES 2,059. TOTAL EXPENSES 64,902. DATA ANALYST: PROGRAM SERVICE EXPENSES 6,245. MANAGEMENT AND GENERAL EXPENSES 339. FUNDRAISING EXPENSES 216. TOTAL EXPENSES 6,800. FACULTY: PROGRAM SERVICE EXPENSES 97,997. MANAGEMENT AND GENERAL EXPENSES 5,317. FUNDRAISING EXPENSES 3,385. TOTAL EXPENSES 106,699. FIELD ASSISTANT: PROGRAM SERVICE EXPENSES 12,462. MANAGEMENT AND GENERAL EXPENSES 676. FUNDRAISING EXPENSES 430. TOTAL EXPENSES 13,568. STRATEGIC ADVISORY: PROGRAM SERVICE EXPENSES 21,099. MANAGEMENT AND GENERAL EXPENSES 1,145. FUNDRAISING EXPENSES 729. TOTAL EXPENSES 22,973. GASTRONOMIC SPECIALIST: PROGRAM SERVICE EXPENSES 152. MANAGEMENT AND GENERAL EXPENSES 8. FUNDRAISING EXPENSES 5. TOTAL EXPENSES 165. NATURALIST GUIDE: PROGRAM SERVICE EXPENSES 185. MANAGEMENT AND GENERAL EXPENSES 10. FUNDRAISING EXPENSES 6. TOTAL EXPENSES 201. PROJECT SPECIALIST: PROGRAM SERVICE EXPENSES 712,299. MANAGEMENT AND GENERAL EXPENSES 38,648. FUNDRAISING EXPENSES 24,601. TOTAL EXPENSES 775,548. SCIENCE ADVISOR: PROGRAM SERVICE EXPENSES 22,043. MANAGEMENT AND GENERAL EXPENSES 1,196. FUNDRAISING EXPENSES 761. TOTAL EXPENSES 24,000. SCIENCE WRITING: PROGRAM SERVICE EXPENSES 12,982. MANAGEMENT AND GENERAL EXPENSES 704. FUNDRAISING EXPENSES 448. TOTAL EXPENSES 14,134. SERVICES: PROGRAM SERVICE EXPENSES 2,023. MANAGEMENT AND GENERAL EXPENSES 112. FUNDRAISING EXPENSES 69. TOTAL EXPENSES 2,204. SOFTWARE DEVELOPER: PROGRAM SERVICE EXPENSES 1,637. MANAGEMENT AND GENERAL EXPENSES 89. FUNDRAISING EXPENSES 57. TOTAL EXPENSES 1,783. TEACHING ASSISTANT: PROGRAM SERVICE EXPENSES 225. MANAGEMENT AND GENERAL EXPENSES 12. FUNDRAISING EXPENSES 8. TOTAL EXPENSES 245. TRANSLATE SERVICES: PROGRAM SERVICE EXPENSES 13,832. MANAGEMENT AND GENERAL EXPENSES 750. FUNDRAISING EXPENSES 478. TOTAL EXPENSES 15,060. VIDEO SERVICES: PROGRAM SERVICE EXPENSES 5,166. MANAGEMENT AND GENERAL EXPENSES 280. FUNDRAISING EXPENSES 178. TOTAL EXPENSES 5,624. WEB ADMINISTRATOR: PROGRAM SERVICE EXPENSES 10,275. MANAGEMENT AND GENERAL EXPENSES 557. FUNDRAISING EXPENSES 355. TOTAL EXPENSES 11,187. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE REMAINDER TRUSTS -117,374. NSASANI TRUST PO BOX 33 SKUKUZA 1350 MPUMALANGA SF EDUCATION AND RESEARCH PROGRAMS IN KRUGER NATIONAL PARK SF N/A N/A ORGANISATION FOR TROPICAL STUDIES - SOUTH AFRICA 1 OTS SA PO BOX 33 SKUKUZA 1350 MPUMALANGA SF ESTABLISH, FOSTER, SUPPORT AND CONDUCT PROGRAMS IN EDUCATION AND RESEARCH SF N/A N/A ORGANIZATION FOR TROPICAL STUDIES 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0