Civic Intelligence

Guatemalan Student Support Group

990 • Fiscal year 2021 • EIN 20-0541307

Jan 01, 2021 to Dec 31, 2021 • Filed on May 07, 2022

PO Box 90Morrisville, NC 27560

(919) 933-2406

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • NTEE B82 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • NTEE B82 • <$500k nonprofits • Source year 2021

Net Margin

39th percentile

1.6%

Higher net margin than 39% of similar nonprofits.

2021 filings • NTEE B82 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$3,833

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2021 filings • NTEE B82 • <$500k nonprofits • Source year 2021

Asset Growth

81st percentile

32%

Faster asset growth than 81% of similar nonprofits.

2021 filings • NTEE B82 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

-6.5%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • NTEE B82 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$37,432

Up $9,095 (+32%) from 2020

Net Assets

Up

$37,432

Up $9,095 (+32%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$63,656

Down $4,394 (-6.5%) from 2020

Expenses

Down

$62,649

Down $137 (-0.2%) from 2020

Net Income

Down

$1,007

Down $4,257 (-81%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2011: $14,580Liabilities 2011: $02011Assets 2012: $18,737Liabilities 2012: $6,000Net Assets 2012: $12,7372012Assets 2013: $24,365Liabilities 2013: $15,213Net Assets 2013: $9,1522013Assets 2014: $14,455Liabilities 2014: $15,500Net Assets 2014: -$1,0452014Assets 2015: $21,048Liabilities 2015: $5,000Net Assets 2015: $16,0482015Assets 2016: $30,825Liabilities 2016: $5,000Net Assets 2016: $25,8252016Assets 2017: $33,635Liabilities 2017: $0Net Assets 2017: $33,6352017Assets 2018: $27,585Liabilities 2018: $0Net Assets 2018: $27,5852018Assets 2019: $22,324Liabilities 2019: $0Net Assets 2019: $22,3242019Assets 2020: $28,337Liabilities 2020: $0Net Assets 2020: $28,3372020Assets 2021: $37,432Liabilities 2021: $0Net Assets 2021: $37,4322021Assets 2022: $41,484Liabilities 2022: $0Net Assets 2022: $41,4842022Assets 2023: $81,440Liabilities 2023: $3292023

Highlighted filing

2021

Assets$37,432
Liabilities$0
Net Assets$37,432

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $191,034Expenses 2011: $182,445Net Income 2011: $8,5892011Expenses 2012: $127,3902012Revenue 2013: $153,097Expenses 2013: $156,682Net Income 2013: -$3,5852013Revenue 2014: $107,803Expenses 2014: $118,000Net Income 2014: -$10,1972014Revenue 2015: $97,023Expenses 2015: $79,930Net Income 2015: $17,0932015Revenue 2016: $90,073Expenses 2016: $80,296Net Income 2016: $9,7772016Revenue 2017: $97,295Expenses 2017: $89,485Net Income 2017: $7,8102017Revenue 2018: $76,212Expenses 2018: $82,262Net Income 2018: -$6,0502018Revenue 2019: $84,133Expenses 2019: $89,394Net Income 2019: -$5,2612019Revenue 2020: $68,050Expenses 2020: $62,786Net Income 2020: $5,2642020Revenue 2021: $63,656Expenses 2021: $62,649Net Income 2021: $1,0072021Revenue 2022: $52,898Expenses 2022: $41,638Net Income 2022: $11,2602022Revenue 2023: $59,794Expenses 2023: $35,992Net Income 2023: $23,8022023

Highlighted filing

2021

Revenue$63,656
Expenses$62,649
Net Income$1,007
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 7, 2022
Return Version
2021v4.0
Gross Receipts
$63,656
Mission and Program Overview

Mission

The Mission of the Guatemalan Student Support Group is to partner with impoverished Guatemalan communities to provide greater educational opportunities for their children and young adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$28,337$37,432▲ $9,095
Cash and Non-Interest-Bearing Accounts$20,189$21,196▲ $1,007
Investments in Publicly Traded Securities$8,148$16,236▲ $8,088
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$28,337$37,432▲ $9,095
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,337$37,432▲ $9,095
Total Liabilities and Net Assets / Fund Balance$28,337$37,432▲ $9,095
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jorge PaqueTrustee and Associate Director for GuatemalaPT$3,833$3,833$3,833
Bayron CapTrustee-$594$594$594

Board Members and Trustees

NameTitle
Kim R JonesTrustee and Board Chairperson
Robert DermodyTreasurer and Trustee
Ana Cristina Espana GallardoTrustee
Berkeley Grimball JrTrustee
Rex DwyerTrustee (resigned 12/21)
Brent HeiserTrustee (resigned 3/21)
Kathleen McHenry DeRubioTrustee (resigned 9/21)
Debbie LindseyTrustee and Board Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$63,655
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
All Other Contributions
$63,655
Change in Net Assets
$1,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,997
Other Expenses$21,652
Total Fundraising Expense$5,961
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$40,997--$40,997
Information Technology$1,559$2,897$4,951$9,407
Fees for Services Other$8,464$0$148$8,612
Other Expenses$582$0$194$776
Travel$712$0$0$712
Office Expenses$173$0$0$173
Total Functional Expenses$53,053$3,635$5,961$62,649
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Prior to the submission, an electronic copy of Form 990 is electronically emailed to each member of the Board of Trustees for their review. The Trustees are asked to review Form 990 and if they have any questions, they are encouraged to contact the Treasurer. Following the deadline for review, the form is electronically submitted to the IRS.

Form 990, Part VI, Section B, Line 12C

On an annual basis, Trustees are required to complete and sign the Organization's Trustee and Officer Annual Conflict of Interest Statement which is, in turn, reviewed and approved by the Organization's Compliance Officer. Should any decisions come before the Board of Trustees that potentially present a conflict of interest, Board members are asked to disclose such a conflict to the other members of the Board and abstain from voting on the matter. No such situations arose in 2021.

Form 990, Part VI, Section B, Line 15

The Trustees and officers of the Board are not compensated. The Associate Director for Guatemala, who is also a Trustee is paid a minimal stipend that is annually approved by the Board. He is a citizen of Guatemala hence does not receive a 1099 for his consultant services. Another Trustee also a citizen of Guatemala is in charge of the Organizations' social media activities and is paid a small stipend that is also approved by the Board. In 2021 in response to the pandemic and the closing of in-person classes in Guatemala, GSSG approved the operation of an Internet Café that would allow students to use GSSG computers to complete their online classes. This included paying the second Trustee noted above an additional stipend for overseeing operation of the Internet Café.

Form 990, Part VI, Section C, Line 19

Links to all documents are available on our website: http://gssg-usa.org/about-gssg/financials/

Filing and Contact Details

Filer

Filer Name
Guatemalan Student Support Group
EIN
20-0541307
Phone
9199332406
Address
PO Box 90, Morrisville, NC 27560

Signing Officer

Name
Robert Dermody
Title
Treasurer
Phone
9199332406
Signed
2022-05-07

Organization Details

Principal Officer
Kim R Jones
Formed
2004
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

The Trustees and officers of the Board are not compensated. The Associate Director for Guatemala, who is also a Trustee is paid a minimal stipend that is annually approved by the Board. He is a citizen of Guatemala hence does not receive a 1099 for his consultant services. Another Trustee also a citizen of Guatemala is in charge of the Organizations' social media activities and is paid a small stipend that is also approved by the Board. In 2021 in response to the pandemic and the closing of in-person classes in Guatemala, GSSG approved the operation of an Internet Café that would allow students to use GSSG computers to complete their online classes. This included paying the second Trustee noted above an additional stipend for overseeing operation of the Internet Café.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee and Associate Director for Guatemala
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee and Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer and Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt08148
IRS990/InvestmentsPubTradedSecGrp/EOYAmt016236
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Mission of the Guatemalan Student Support Group is to partner with impoverished Guatemalan communities to provide greater educational opportunities for their children and young adults.
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt028337
IRS990/NetAssetsOrFundBalancesEOYAmt037432
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt08088
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0173
IRS990/OfficeExpensesGrp/TotalAmt0173
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Banking and Merchant Fees
IRS990/OtherExpensesGrp/Desc1Government Fees (Charitable Registration)
IRS990/OtherExpensesGrp/Desc2Postage and Mailing
IRS990/OtherExpensesGrp/Desc3Printing and copying
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt2668
IRS990/OtherExpensesGrp/FundraisingAmt3194
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0595
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt290
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0134
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt2432
IRS990/OtherExpensesGrp/ProgramServicesAmt3582
IRS990/OtherExpensesGrp/TotalAmt0729
IRS990/OtherExpensesGrp/TotalAmt153
IRS990/OtherExpensesGrp/TotalAmt21190
IRS990/OtherExpensesGrp/TotalAmt3776
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Kim R Jones
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Program 2: Promising impoverished Guatemalan youth identified in Program 1, or by Board members, for their leadership and academic potential will be supported for advanced studies at Guatemalan high schools (diversificado) and universities. Opportunities for short periods of study in the USA will be provided if organizational resources permit. While in the program, all students will sign contracts covering the conditions of their scholarships and the expectations for community service focused on improving the educational opportunities for their fellow Guatemalans.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt047199
IRS990/ProgSrvcAccomActy2Grp/GrantAmt039328
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0In 2021 there were only two Program Service areas.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068021
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt049055
IRS990/PYInvestmentIncomeAmt029
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt013731
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt05264
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt062786
IRS990/PYTotalProfFndrsngExpnsAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.81$0.00$0.60$0.36$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.00$0.41$0.53$0.42$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.64$0.63$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.68$0.63$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.84$0.89$0.05
2018Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.76$0.82$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.00$0.34$0.97$0.89$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.05$0.26$0.90$0.80$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.05$0.16$0.97$0.80$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.16$0.01$1.08$1.18$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.15$0.09$1.53$1.57$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.06$0.13$1.27
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$1.91$1.82$0.09
Peer Organizations

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