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        <FormAndLineReferenceDesc>Pt II, Line 5</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Pt II, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>No income or expenses resulted from conservation easements during 2023. No income was obtained from the conservation easement and no cost to maintain it was incurred beyond volunteer hours of Board members.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt XII, Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Management of the Organization considers the likelihood of changes by taxing authorities in its filed income tax returns and recognizes a liability for or discloses potential significant changes that management believes are more likely than not to occur, including changes to the Organizations status as a not-for-profit entity. Management believes the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore no provision for income taxes has been provided in these financial statements. The Organizations income tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The Leatherback Trust maintains records to substantiate the amounts of grants, the grantees eligibility to receive grants, and the selection criteria to award grants. The records consist of such items as emails, records of committee meetings, Board minutes indicating approval of grants, and requests for funding submitted by potential recipients. Recipients of grants provided technical reports on projects and financial reports. The President or members of the Board visit the recipients project, as deemed necessary, and the Trust invokes audit rights, as deemed necessary, to audit the use of the funds awarded.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>James R. Spotila and John Spotila (Board Members) have a family relationship. Margaret Kruesi and James Spotila (Board Members) are married.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>All voting members of the Governing Board receive a copy of Form 990 before it is filed. The 990 is then reviewed by the President, the Treasurer, and Audit Committee and the administrative assistant.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization makes its governing documents and financial statements available to the public upon request during regular business hours.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization annually requests information from officers, directors, and key employees concerning interests that could give rise to financial conflicts.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Other: The Leatherback Trust IRS Form 990 Statement - Part III, Line 1: The Leatherback Trust (TLT) is a 501(c)3 not-for-profit corporation with offices in Fort Wayne, IN and San Jose, Costa Rica as well as a field station in Playa Grande, Costa Rica. Its mission is to protect the endangered leatherback turtle, other endangered sea turtles, and freshwater turtles from extinction through a variety of creative means. TLT was instrumental in the establishment and consolidation of Las Baulas National Park on Playa Grande, Playa Ventanas and Playa Langosta, on the Pacific coast of Costa Rica. The Park encompasses the primary nesting beaches for the leatherback turtle in the eastern Pacific Ocean. TLT participates in the acquisition of properties that are within the Park, in defending the integrity of the Park, and in stopping development and other activities that threaten the integrity of the Park and the survival of the leatherback turtle. TLT has developed a close working relationship with the Park Administration and the Natural Areas System (SINAC) of the Ministry of the Environment and Energy (MINAE), in order to protect the turtles and their nests from illegal activities and to enforce Park Regulations. Protection in the national park has improved considerably in the last few years. In 2016, TLT worked with MINAE to create and install 17 official metal signs reminding visitors of Las Baulas National Park rules (including no dogs). Since then TLT financed a new entrance kiosk for the Park. TLT also works with these other Costa Rican government agencies: Tempisque Conservation Area (ACT), Costa Rica Tourism Board (ICT), Servicio Nacional de Aguas Subterraneas, Riego y Avenamiento (SENARA), and Asociacion del Acueducto de Agua (ASADA). TLT also worked with the following Costa Rican NGOs: Instituto de Monteverde, Centro Cientifico Tropical de Puntarenas, Kuemar, Instituto de Oceanologia. Protecting the endangered leatherback in complicated and time-consuming. It involves carefully patrolling the most critical 3 miles of beach during the nesting season, which lasts from approximately October 15 through March 15. It involves measuring and tagging every nesting turtle, counting every egg laid, and removing to a guarded hatchery eggs from nests that are below the high-water line on the beach. It involves guarding every hatchling from predators, on their way into the Pacific Ocean. It involves measuring the temperature of nests during the 60-65 days it takes the eggs to hatch, and making every effort to protect the nests from predators. It involves educating the Guanacaste community about the value of the turtles, their nests, and the life cycle of the East Pacific leatherback turtle, which has existed for over 100 million years. TLT has worked with the citizens of Guanacaste to align their economic interests with the preservation of Las Baulas National Park and the leatherback turtle. TLT acquires significant goods and services locally, and conducts English language and other education efforts in local communities. Our Community Outreach Manager worked with Las Baulas Park officials to develop a survey tool that meets Costa Ricas Blue Flag ecological standards for measuring trash in Las Baulas National Park and the beach received Blue Flag Certification in 2016. TLT co-sponsors the Baulas Festival in the Park with the neighboring community of Matapalo. As a result of support to local communities, poaching of eggs from nests within the Park has ended. Former poachers have become ecotourism guides, and TLT works closely with the guides to patrol the beaches and allow small groups of tourists to witness nesting sea turtles under tightly controlled conditions. TLT supports local pottery and other crafts throughout Guanacaste, funds research at several beaches outside of Playa Grande and Playa Ventanas, and works in numerous other ways to build strong educational, economic and other relationships with the citizens of Costa Rica. In 2016, TLT expanded communications to Spanish speakers through translation of materials for a new Spanish website www.leatherback.org/es, mirroring the original website in English. TLTs Dr. Bibi Santdrian Tomillo has developed a new program of research and conservation on Playa Cabuyal north of Playa Grande. It is an important green turtle nesting beach, and also hosts nesting leatherback turtles. TLT works with the Municipality of Liberia to help protect the beach for turtles and people. Research has indicated that the nearby waters host an important array of marine species and the land around Playa Cabuyal hosts numerous endangered species including jaguars. In addition, TLT continues to support a conservation project at El Jobo in northwest Costa Rica. In Costa Rica TLT has also supported research on olive ridley turtles at Playa Ostional, a famous arribada beach and on eastern Pacific green turtles on beaches near Playa Grande. TLT has also supported conservation of loggerhead turtles in Greece and leatherback and loggerhead turtles in South Africa and leatherback turtles in New Zealand. In its efforts to protect and save freshwater turtles, TLT had a conservation easement on land in Chester County Pennsylvania that has habitat for the endangered bog turtle. It is now expanding its efforts in freshwater turtle conservation and continues research and conservation of diamondback terrapins along the New Jersey coast. In 2013, TLT accepted a donation of 35 acres of land near Playa Grande that encompasses an important area of local dry forest down to the mangroves of the Tamarindo Estuary. TLT is developing a nature protection and education program for that land, now called the Murren Reserve. TLTs outreach manager attended a training program on Dry Forest Ecology at Santa Rosa National Park, a UNESCO World Heritage site, in 2016. Certification through this training will help TLT better assess and potentially provide training and economic opportunities for local tour guides the network of trails created in the Murren Reserve. TLT supports first-rate academic research by doctorate and other students from numerous universities, including Drexel University (PA) and Purdue University- Fort Wayne University (IN), Cornell University (NY), Duke University (NC), Georgia Southern University (GA), Kalamazoo College (MI), and Monash University (AU). TLT also works with these Costa Rican schools and universities: La Paz School, La Garita Nueva, Hernandez, Huacas, Matapalo School, Playa Grande School, Liceo Villareal, University of Costa Rica, Veritas University, Universidad Latina, National University and UNED Santa Cruz. TLT maintains the Goldring-Gund Marine Biology Research Station at Playa Grande, which houses up to 24 researchers and volunteers safely in rustic but comfortable conditions. Several doctorates and masters degrees have been awarded for research at Playa Grande and other nearby beaches, and others are in progress, on topics including: the effects of nest temperature on the sex of turtles; the internesting paths of leatherback and other sea turtles; and the foraging areas of leatherback and other sea turtles. TLT hosted these US educational institutions at Goldring-Gund Station in 2022: Gatton Academy, Western Kentucky University, Bullis Charter School, and Bishop Dwenger High School. In order to protect an endangered species, it is useful to show its relationship to other species, threatened or not. Consequently, TLT has supported estuary research involving the American crocodiles as well as studies on local snail species. The Goldring-Gund Station is open to students year-round, so that high school and college students can conduct other research and learn conservation techniques involving other species when the leatherback turtle is not nesting. The protection of endangered species requires community outreach, and the formation of coalitions with other organizations. An active outreach program in Guanacaste, run by TLTs outreach manager, educates and mobilizes people, young and old, to care about and protect sea turtles. TLT also is a leader in a Costa Rica effort called Front for the Ocean, which advocates for protection of marine resources in Costa Rica. This group continues to work together to uphold the Costa Rican ban on bottom trawling. TLT has fostered communities throughout Guanacaste and Costa Rica enjoying the advantages of ecotourism. TLT works with the following ecotourism operators: WB Surf Camp, Tamarindo and Matapalo (ASOCAVE) tour guides, Caravan Tours. TLT has supported improvements to the MINAE headquarters in Playa Grande. TLT also engages volunteer teams for local beach cleanups. In 2022, TLT worked with volunteers from CIEE, Veritas University and Have Fun Do Good to conduct 5 beach cleanups at Playa Grande and Playa Ventanas, collecting 24 kilograms of trash including oddities such as a swimsuit, a cigar and a mannequins foot. TLT also hired local residents of Matapalo to help in protecti</ExplanationTxt>
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