AMIGOS OF COSTA RICA INC

West Chester, PA | www.amigosofcostarica.org

GuideStar Charity Check

EIN: 31-1714653

Contributions tax deductible
as of August 2024

IRS BMF 509(a)(1)
as of August 12, 2024

View summary

Charity Check report

Mission

Amigos of Costa Rica contributes to the well-being of Costa Rica by connecting donors’ values and resources with vetted non-profit solutions.

Ruling year info

2000

Executive Director

Emily Arnold

Main address

PO Box 748

West Chester, PA 19381 USA

Show more contact info

EIN

31-1714653

Subject area info

Natural resources

Economic development

International development

Philanthropy

Education

Population served info

Children and youth

Adults

NTEE code info

Fund Raising and/or Fund Distribution (T12)

Children's Museums (A52)

Natural Resource Conservation and Protection (C30)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Blog

Affiliations

See related organizations info

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Grow International Philanthropy in Costa Rica

Amigos of Costa Rica aims to support the growth of international philanthropy engaging in Costa Rica. From 2016 to 2021 we went from receiving ~$300k to support Costa Rican nonprofits to over $5 million. When people engage in international philanthropy, the need a trusted partner to ensure that funds are distributed to capable and trustworthy organizations. Amigos of Costa Rica is the premier partner for philanthropic engagement in Costa Rica.

Population(s) Served

Adults

Children and youth

Where we work

Financials

AMIGOS OF COSTA RICA INC

Fiscal year: Jan 01 - Dec 31

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022

SOURCE: IRS Form 990

60.21

Average of 59.52 over 10 years

Months of cash in 2022

SOURCE: IRS Form 990

3.1

Average of 1.6 over 10 years

Fringe rate in 2022

SOURCE: IRS Form 990

25%

Average of 8% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

AMIGOS OF COSTA RICA INC

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$192,377
Program Services	$0
Investments	$33
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$192,410

Expenses
Grants	$0
Salaries & Employee Benefits	$132,028
Professional Fees	$7,068
Occupancy	$2,951
Printing, Publications, Postage, etc.	$55
Other Expenses	$35,306
Total Expenses	$177,408
Net Gain/Loss	$15,002

Revenue
Contributions	$258,077
Program Services	$0
Investments	$4
Special Events	$0
Sales	($2,666)
Other	$0
Total Revenue	$255,415

Expenses
Grants	$0
Salaries & Employee Benefits	$195,951
Professional Fees	$8,890
Occupancy	$0
Printing, Publications, Postage, etc.	$273
Other Expenses	$70,252
Total Expenses	$275,366
Net Gain/Loss	($19,951)

Revenue
Contributions	$203,154
Government Grants	$0
Program Services	$0
Investments	$0
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$203,154

Expenses
Program Services	$94,459
Administration	$28,525
Fundraising	$94,459
Total Expenses	$217,443
Net Gain/Loss	($14,289)

Functional expenses
Accounting Fees	$13,376
Advertising & Promotion	$114,461
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$3,078
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$176,564
Program Services	$0
Investments	$1
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$176,565

Expenses
Grants	$31,445
Salaries & Employee Benefits	$18,225
Professional Fees	$20,702
Occupancy	$18,902
Printing, Publications, Postage, etc.	$0
Other Expenses	$59,198
Total Expenses	$148,472
Net Gain/Loss	$28,093

Revenue
Contributions	$0
Government Grants	$0
Program Services	$231,605
Investments	$1
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$231,606

Expenses
Program Services	$161,850
Administration	$47,164
Fundraising	$36,492
Total Expenses	$245,506
Net Gain/Loss	($13,900)

Functional expenses
Accounting Fees	$6,228
Advertising & Promotion	$17,352
Information Technology Expenses	$0
Insurance Expenses	$523
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$16,877
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$452,213
Investments	$1
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$452,214

Expenses
Program Services	$379,672
Administration	$36,570
Fundraising	$36,304
Total Expenses	$452,546
Net Gain/Loss	($332)

Functional expenses
Accounting Fees	$6,318
Advertising & Promotion	$22,622
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$11,376
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$467,103
Government Grants	$0
Program Services	$0
Investments	$1
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$467,104

Expenses
Program Services	$402,822
Administration	$38,644
Fundraising	$24,344
Total Expenses	$465,810
Net Gain/Loss	$1,294

Functional expenses
Accounting Fees	$6,564
Advertising & Promotion	$9,638
Information Technology Expenses	$0
Insurance Expenses	$1,163
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$15,242
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$741,534
Government Grants	$0
Program Services	$0
Investments	$5
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$741,539

Expenses
Program Services	$593,232
Administration	$56,264
Fundraising	$17,105
Total Expenses	$666,601
Net Gain/Loss	$74,938

Functional expenses
Accounting Fees	$6,726
Advertising & Promotion	$1,087
Information Technology Expenses	$14
Insurance Expenses	$1,236
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$15,900
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,420,925
Government Grants	$0
Program Services	$0
Investments	$9
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$1,420,934

Expenses
Program Services	$1,014,546
Administration	$54,664
Fundraising	$25,329
Total Expenses	$1,094,539
Net Gain/Loss	$326,395

Functional expenses
Accounting Fees	$6,936
Advertising & Promotion	$181
Information Technology Expenses	$0
Insurance Expenses	$1,304
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,299,384
Government Grants	$0
Program Services	$0
Investments	$748
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$4,300,132

Expenses
Program Services	$4,511,309
Administration	$152,774
Fundraising	$27,207
Total Expenses	$4,691,290
Net Gain/Loss	($391,158)

Functional expenses
Accounting Fees	$26,971
Advertising & Promotion	$747
Information Technology Expenses	$0
Insurance Expenses	$1,377
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,580,184
Government Grants	$0
Program Services	$0
Investments	$260
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$4,580,444

Expenses
Program Services	$4,164,039
Administration	$166,124
Fundraising	$8,613
Total Expenses	$4,338,776
Net Gain/Loss	$241,668

Functional expenses
Accounting Fees	$13,946
Advertising & Promotion	$2,388
Information Technology Expenses	$0
Insurance Expenses	$1,453
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$5,403,991
Government Grants	$0
Program Services	$0
Investments	$156
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$5,404,147

Expenses
Program Services	$5,253,581
Administration	$184,423
Fundraising	$11,266
Total Expenses	$5,449,270
Net Gain/Loss	($45,123)

Functional expenses
Accounting Fees	$17,552
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$2,916
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$4,700,597
Government Grants	$0
Program Services	$0
Investments	$270
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$4,700,867

Expenses
Program Services	$4,266,646
Administration	$199,119
Fundraising	$4,505
Total Expenses	$4,470,270
Net Gain/Loss	$230,597

Functional expenses
Accounting Fees	$21,999
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$1,090
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$10,127
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

AMIGOS OF COSTA RICA INC

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$192,377
Cash & Equivalents	$46,566	$105,711	$59,145
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$0	$21,907	$21,907
Total Assets	$46,566	$127,618	$81,052

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Total Liabilities	$2,156	$21,422	$19,266

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Net Assets	$44,410	$106,196	$61,786

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$258,077
Cash & Equivalents	$105,711	$65,930	($39,781)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$21,907	$33,641	$11,734
Total Assets	$127,618	$99,571	($28,047)

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Total Liabilities	$21,422	$13,326	($8,096)

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Net Assets	$106,196	$86,245	($19,951)

Assets	Jan 01, 2012	Dec 31, 2012	Change
Contributions	$203,154
Cash & Equivalents	$22,095	$17,111	($4,984)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$739	$478	($261)
Other	$11,778	$8,352	($3,426)
Total Assets	$34,612	$25,941	($8,671)

Liabilities	Jan 01, 2012	Dec 31, 2012	Change
Accounts Payable	$875	$6,493	$5,618
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$875	$6,493	$5,618

Fund balance	Jan 01, 2012	Dec 31, 2012	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$33,737	$19,448	($14,289)
Net Assets	$33,737	$19,448	($14,289)

Assets	Jan 01, 2013	Dec 31, 2013	Change
Contributions	$176,564
Cash & Equivalents	$17,111	$32,341	$15,230
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$8,830	$17,468	$8,638
Total Assets	$25,941	$49,809	$23,868

Liabilities	Jan 01, 2013	Dec 31, 2013	Change
Total Liabilities	$6,493	$2,268	($4,225)

Fund balance	Jan 01, 2013	Dec 31, 2013	Change
Net Assets	$19,448	$47,541	$28,093

Assets	Jan 01, 2014	Dec 31, 2014	Change
Contributions	$0
Cash & Equivalents	$32,341	$27,193	($5,148)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$12,325	$5,132	($7,193)
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$217	$0	($217)
Other	$4,926	$2,023	($2,903)
Total Assets	$49,809	$34,348	($15,461)

Liabilities	Jan 01, 2014	Dec 31, 2014	Change
Accounts Payable	$2,268	$707	($1,561)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$2,268	$707	($1,561)

AMIGOS OF COSTA RICA INC

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of AMIGOS OF COSTA RICA INC’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2018	2019	2020	2021	2022
Unrestricted surplus (deficit) before depreciation	$388,907	-$379,338	-$24,052	$235,034	$262,544
As % of expenses	35.5%	-8.1%	-0.6%	4.3%	5.9%
Unrestricted surplus (deficit) after depreciation	$388,907	-$384,171	-$28,886	$230,200	$262,544
As % of expenses	35.5%	-8.2%	-0.7%	4.2%	5.9%

Revenue composition
Total revenue (unrestricted & restricted)	$1,420,934	$4,300,132	$4,580,444	$5,404,147	$4,700,867
Total revenue, % change over prior year	91.6%	202.6%	6.5%	18.0%	-13.0%
Program services revenue	0.0%	0.0%	0.0%	0.0%	0.0%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.0%	0.0%	0.0%	0.0%	0.0%
Government grants	0.0%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	100.0%	100.0%	100.0%	100.0%	100.0%
Other revenue	0.0%	0.0%	0.0%	0.0%	0.0%

Expense composition
Total expenses before depreciation	$1,094,539	$4,686,457	$4,333,942	$5,444,436	$4,470,270
Total expenses, % change over prior year	64.2%	328.2%	-7.5%	25.6%	-17.9%
Personnel	9.0%	3.4%	3.7%	3.0%	3.8%
Professional fees	1.2%	1.1%	1.1%	1.1%	2.1%
Occupancy	0.2%	0.0%	0.0%	0.0%	0.0%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	87.8%	94.6%	93.9%	95.0%	93.4%
All other expenses	1.8%	0.7%	1.2%	1.0%	0.6%

Full cost components (estimated)	2018	2019	2020	2021	2022
Total expenses (after depreciation)	$1,094,539	$4,691,290	$4,338,776	$5,449,270	$4,470,270
One month of savings	$91,212	$390,538	$361,162	$453,703	$372,523
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$0	$0	$0	$0
Total full costs (estimated)	$1,185,751	$5,081,828	$4,699,938	$5,902,973	$4,842,793

Capital structure indicators

Liquidity	2018	2019	2020	2021	2022
Months of cash	4.5	0.1	0.8	2.1	3.1
Months of cash and investments	4.5	0.1	0.8	2.1	3.1
Months of estimated liquid unrestricted net assets	4.7	0.1	0.0	0.5	1.4

Balance sheet composition	2018	2019	2020	2021	2022
Cash	$410,441	$39,256	$281,594	$943,430	$1,142,104
Investments	$0	$0	$0	$0	$0
Receivables	$11,755	$0	$0	$14,985	$54,933
Gross land, buildings, equipment (LBE)	$0	$0	$0	$0	$0
Accumulated depreciation (as a % of LBE)	0.0%	0.0%	0.0%	0.0%	0.0%
Liabilities (as a % of assets)	0.2%	8.8%	0.0%	74.8%	1.7%
Unrestricted net assets	$424,161	$39,990	$11,104	$241,304	$503,848
Temporarily restricted net assets	$11,755	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$11,755	$4,768	$275,323	$0	$679,406
Total net assets	$435,916	$44,758	$286,427	$241,304	$1,183,254

Key data checks

Key data checks	2018	2019	2020	2021	2022
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination

Form 1023/1024 is not available for this organization

Executive Director

Emily Arnold

Number of employees

Source: IRS Form 990

AMIGOS OF COSTA RICA INC

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

AMIGOS OF COSTA RICA INC

Board of directors
as of 06/08/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Mrs. Ann Becker

No Affiliation

Term: 2023 - 2024

Michale Gabriel

Jenny Tcharnaia

Dennis Troper

Pilar Madrigal

J. David Luce

Katherine Stanley Obando

Cathy Kading

Ann Becker

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? No
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? No
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? No

Organizational demographics

SOURCE: Self-reported; last updated 2/1/2022

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female, Not transgender

Sexual orientation

Gay, Lesbian, Bisexual, or other sexual orientations in the LGBTQIA+ community

Disability status

Person without a disability

Race & ethnicity

Gender identity

No data

Transgender Identity

No data

Sexual orientation

No data

Disability

No data

Related organizations & associated domestic grants

Show data for fiscal year

AMIGOS OF COSTA RICA INC

Mission

Is this your nonprofit?

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

Our programs

Grow International Philanthropy in Costa Rica

Where we work

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2022 info

60.21

Months of cash in 2022 info

3.1

Fringe rate in 2022 info

25%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

AMIGOS OF COSTA RICA INC

AMIGOS OF COSTA RICA INC

AMIGOS OF COSTA RICA INC

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Executive Director

Emily Arnold

Number of employees

AMIGOS OF COSTA RICA INC

Compensation data

AMIGOS OF COSTA RICA INC

Board of directors data

Mrs. Ann Becker

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation

Disability

Related organizations & associated domestic grants

Liquidity in 2022

Months of cash in 2022

Fringe rate in 2022

Funding sources

Assets & liabilities