Friends of Transitions Guatemala

Nonprofit profile at a glance

EIN
831776455
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Mill Valley, CA, USA
Phone
7322829289
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$349,250
Expenses
$368,681
Assets
$135,121
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ALEXANDER GALVEZ (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MARIA DOMINGO (CHIEF FINANCIAL OFFICER): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ftg is advancing the rights, dignity and social inclusion of guatemalans with disabilities by providing mobility equipment and opportunities. Ftg make personalized wheelchairs suitable for local conditions, as well as prosthetic legs and orthotic braces.

What it reported doing in 2025

Friends of transitions guatemala supports asociacion transiciones which is a disabled peoples organization offering personalized mobility devices and services to facilitate independent living for impoverished people with disabilities in guatemala. This offering includes all-terrain wheelchairs, tailored for all ages and types of disabilities; prosthetics and orthotics; and related services for independent living. Most of the asociacion staff have mobility impairments which gives them practical experience to empower other people with disabilities. 897 wheelchairs were produced during the year 2025. Information relating to asociacion transiciones can be found at https://transicionesguatemala.org/

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 75
  • Accountability: 55
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.6%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 31.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 51.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.8% of spending went to programs
  • Governance: 2 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $361K in reported program spending
  • Leadership: top reported pay $3K · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.