It is a lichen, maybe Xanthoparmelia conspersa or something similar, check this spotting http://www.projectnoah.org/spottings/10388198. Another possibility is some kind of lecanora, maybe L. Chlarotera. Check http://www.lichens.lastdragon.org/index_LM.html
This looks like some kind of Bird's nest fungus (Nidulariaceae) - maybe one of our fungi experts will be able to provide you with an exact ID.
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