INICIATIVA GUATEMALA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- INICIATIVA GUATEMALA (EIN 46-2742791)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-11
- IRS object ID
- 202522549349300632
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-11T14:32:32-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 824812448 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 319 Main Street | AddressLine1Txt |
| City | Biddeford | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462742791 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Iniciativa Guatemala | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INIC | BusinessNameControlTxt |
| Phone | 5406054005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1153 | AddressLine1Txt |
| City | Bealeton | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22712 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gregory Lowden | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5406054005 | PhoneNum |
| Signature | 2025-09-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01200943 | PTIN |
| Phone | 2074155714 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREGORY LOWDEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1153 | AddressLine1Txt |
| City | Bealeton | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22712 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $508,728 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.iniciativaguatemala.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | Iniciativa Guatemala's mission is to reduce teen pregnancy, empower youth, and support young mothers in extremely marginalized communities near the Guatemala City landfill that struggle with high levels of violence, crime, and poverty. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $421,282 | PYContributionsGrantsAmt |
| CY Contributions Grants | $497,285 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,071 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,443 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $422,353 | PYTotalRevenueAmt |
| CY Total Revenue | $508,728 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,424 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,124 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $67,372 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $103,356 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,573 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $304,125 | PYOtherExpensesAmt |
| CY Other Expenses | $390,326 | CYOtherExpensesAmt |
| PY Total Expenses | $385,921 | PYTotalExpensesAmt |
| CY Total Expenses | $500,806 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $36,432 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,922 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $286,190 | TotalAssetsBOYAmt |
| Total Assets EOY | $277,907 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $61,482 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $45,086 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $224,708 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $232,821 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Iniciativa Guatemala's mission is to reduce teen pregnancy, empower youth, and support young mothers in extremely marginalized communities near the Guatemala City landfill that struggle with high levels of violence, crime, and poverty. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $173,928 | ExpenseAmt |
| Grant | $2,021 | GrantAmt |
| Desc | Iniciativa Guatemala prepares pregnant teens and young mothers for childbirth, breastfeeding, first aid, caring for their newborn, and reproductive health through educational workshops ($55,603). Young parents have access to workshops about healthy parenting practices and caring for their own personal wellbeing during parenthood ($55,129). The program also provides young parents with early childhood development classes for their children and to foster the parent-child bond ($63,194). Iniciativa Guatemala provided 96 workshops to pregnant teens reaching 116 expecting mothers; 721 classes for early childhood development reaching 362 children; and 50 workshops focused on teen parenting, wellbeing, and empowerment for 506 youth living near the Guatemala City landfill. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $116,760 | ExpenseAmt |
| Grant | $4,621 | GrantAmt |
| Desc | Iniciativa Guatemala supports youth-friendly consultation adolescent health, connecting teens with local health services available in marginalized urban communities in Guatemala City. Iniciativa Guatemala reached 855 teens through the youth-friendly space and provided 2,863 free consultations about reproductive health to 1,730 women. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $83,148 | ExpenseAmt |
| Desc | Iniciativa Guatemala empowers adolescents with information about health services and self-care. Iniciativa Guatemala reaches youth through health-related workshops, training events, and youth activities for students at local schools and teens involved in extracurricular programs in their community. Iniciativa provided 433 workshops to 1,613 adolescents during the year. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $26,124 | ExpenseAmt |
| Grant | $482 | GrantAmt |
| Desc | Iniciativa Guatemala empowers teens and young adults to promote adolescent health in their communities through a youth leadership program, where participants learn about a range of health topics. Iniciativa Guatemala trained 20 youth leaders during the year who in turn reached youth in their communities through peer-to-peer conversations about adolescent health and informed decision-making. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $26,124 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $482 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $399,960 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gregory Lowden | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5406054005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1153 | AddressLine1Txt |
| City | Bealeton | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22712 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Scotney Young | ||||||
| Board Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Hannah Corado | ||||||
| Vice President | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Sweeney | ||||||
| Treasurer (USA) | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Pablo Callejas | ||||||
| Treasurer (Guatemala) | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mayda Paiz | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Felix Pindado | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gregory Lowden | ||||||
| President/Executive Direct | 40.00 | Yes (X) | $68,017 | $0 | $0 | |
| Gary Lowden | ||||||
| Secretary (USA) | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $68,017 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $497,285 | AllOtherContributionsAmt |
| Total Contributions | $497,285 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,443 | TotalRevenueColumnAmt |
| Exclusion | $11,443 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $508,728 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,443 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,124 | TotalAmt |
| Program Services | $7,124 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,543 | TotalAmt |
| Program Services | $32,272 | ProgramServicesAmt |
| Management And General | $24,151 | ManagementAndGeneralAmt |
| Fundraising | $8,120 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,650 | TotalAmt |
| Program Services | $29,338 | ProgramServicesAmt |
| Management And General | $4,312 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,163 | TotalAmt |
| Program Services | $2,582 | ProgramServicesAmt |
| Management And General | $1,806 | ManagementAndGeneralAmt |
| Fundraising | $775 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,139 | TotalAmt |
| Program Services | $222,993 | ProgramServicesAmt |
| Management And General | $37,146 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,320 | TotalAmt |
| Program Services | $45,746 | ProgramServicesAmt |
| Management And General | $4,574 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,668 | TotalAmt |
| Program Services | $6,723 | ProgramServicesAmt |
| Management And General | $2,843 | ManagementAndGeneralAmt |
| Fundraising | $2,102 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,330 | TotalAmt |
| Program Services | $8,330 | ProgramServicesAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Materials and supplies | $37,335 | $36,493 | $842 | |
| Administrative costs | $12,978 | $2,540 | $10,383 | $55 |
| Youth events and activi | $4,082 | $4,082 | ||
| Other payroll | $3,474 | $1,737 | $1,216 | $521 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,806 | TotalAmt |
| Program Services | $399,960 | ProgramServicesAmt |
| Management And General | $89,273 | ManagementAndGeneralAmt |
| Fundraising | $11,573 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,072 | BOYAmt |
| EOY | $258,387 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,492 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,972 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,755 | BOYAmt |
| EOY | $19,520 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,363 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,190 | BOYAmt |
| EOY | $277,907 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,119 | BOYAmt |
| EOY | $45,086 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,363 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,482 | BOYAmt |
| EOY | $45,086 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,708 | BOYAmt |
| EOY | $207,821 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,708 | BOYAmt |
| EOY | $232,821 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,190 | BOYAmt |
| EOY | $277,907 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,922 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $191 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $152,941 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $196,175 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330,417 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $421,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $497,285 | CurrentTaxYearAmt |
| Total | $1,598,100 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $152,941 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $196,175 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330,417 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $421,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $497,285 | CurrentTaxYearAmt |
| Total | $1,598,100 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $751,040 | SubstantialContributorsTotAmt |
| Public Support Total170 | $847,060 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,071 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,443 | CurrentTaxYearAmt |
| Total | $12,517 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,610,617 | TotalSupportAmt |
| Public Support CY170 | 0.52590 | PublicSupportCY170Pct |
| Public Support PY170 | 0.42050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,972 | DepreciationAmt |
| Book Value | $19,520 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,520 | TotalBookValueLandBuildingsAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 2 | EmployeeCnt |
| Type Of Activities Conducted | Education, healthcare and support | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Education and support concerning reproductive health, young mothers with newborns and pregancy | SpecificServicesProvidedTxt |
| Region Total Expenditures | $399,959 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $399,959 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $399,959 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | Stipends under the youth leadership program. | TypeOfAssistanceTxt |
| Region | Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, | RegionTxt |
| Recipient | 16 | RecipientCnt |
| Cash Grant | $6,642 | CashGrantAmt |
| Manner Of Cash Disbursement | Cash | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $482 | NonCashAssistanceAmt |
| Description Of Non Cash Asst | Gift cards, recreational items. | DescriptionOfNonCashAsstTxt |
| Valuation Method Used | Cost of goods | ValuationMethodUsedDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | International wire transfers to the local contractor's bank accounts, verified by bank statements. Purchases from vendors in Guatemala with U.S. business credit cards are substantiated with receipts. All cash expenses are backed with deposit slips, receipts and a journal when receipts are not available. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jesica Barillas Zirion de Lowden | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Spouse of executive director | RelationshipDescriptionTxt |
| Transaction | $31,817 | TransactionAmt |
| Transaction | The program manager is the spouse of the executive director | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Greg Lowden is a board member and the Executive Director, his father Gary Lowden is an officer (Secretary), but Gary is not a formal member of the board and has no voting power. |
| Form 990, Part VI, Section B, line 11b | A copy of the 990 will be provided to the Board of Directors prior to filing. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is written in our HR/Admin Manual provided to all staff and enforced by our Operations Manager for non-managerial staff, our Executive Director for the managers, and the Board for the Executive Director. There is a separate conflict of interest policy written in the bylaws for the board members and enforced by the Chair and Governance Committee. |
| Form 990, Part VI, Section C, line 19 | Documents are available upon request. |
| Form 990, Part IX, line 11g | Contractors: Program service expenses 215796. Management and general expenses 31720. Fundraising expenses 0. Total expenses 247516. Professional services: Program service expenses 7197. Management and general expenses 5426. Fundraising expenses 0. Total expenses 12623. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fundacion Jovenes Empoderados | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12 Calle A 48-48 Colonia el Rosario | AddressLine1Txt |
| City | Zona de Mixco | CityNm |
| Country | GT | CountryCd |
| Foreign Postal | 01057 | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Educational resource | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | GT | LegalDomicileForeignCountryCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Inciativa Guatemala | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fundacion Jovenes Empoderados | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $217,400 | InvolvedAmt |
| Method Of Amount Determination | Cash value | MethodOfAmountDeterminationTxt |
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