Guam Humanities Council
Nonprofit profile at a glance
- EIN
- 660478133
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Tumon, GU, USA
- Phone
- 6714724460
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Humanities Organizations
Reported finances
- Revenue
- $866,778
- Expenses
- $471,062
- Assets
- $511,437
- Liabilities
- $16,841
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Christelyn Ochoco (Executive Director)
Highest reported compensation
- Christelyn Ochoco (Executive Director): $69,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To foster community engagement and dialogue, inspire critical thinking, celebrate diversity and enrich the quality of island residents through the power of the humanities.
What it reported doing in 2024
To foster community engagement and dialogue, inspire critical thinking, celebrate diversity and enrich the quality of life of residents through the power of the humanities.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 76
- Accountability: 21
- Sustainability: 65
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 30.9%; rating input score 31
- Program expense ratio: 56.9%; rating input score 57
- Fundraising efficiency: $214.67 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 78.6%; rating input score 79; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 45.7%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: -16% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 37.2% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 30.9% of revenue deployed · 56.9% of spending went to programs
- Governance: 0 of 9 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $268K in reported program spending
- Leadership: top reported pay $70K · 10 people listed
- Consistency: 24 of 26 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
- High — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 57/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.