Civic Intelligence

Guam Conservatory of Arts Inc

EIN 66-0942233 • 501(c)3 • Tamuning, GU

Profile

Performing arts school for disadvantaged youth on guam. Organization's structure was damaged from typhoon mawar in 2023 therefore org has reduced services.

PO Box 8959Tamuning, GU 96931

guamconservatory.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

85th percentile

$10,995

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

76th percentile

21%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-25%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$470,867

Up $81,001 (+21%) from 2024

Liabilities

Down

$74,676

Down $2,616 (-3.4%) from 2024

Net Assets

Up

$396,191

Up $83,617 (+27%) from 2024

Operations
Liabilities / Revenue90th percentileNet Margin87th percentile

Revenue

Down

$196,897

Down $67,292 (-25%) from 2024

Expenses

Up

$113,281

Up $19,978 (+21%) from 2024

Net Income

Down

$83,616

Down $87,270 (-51%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2021: $30,979Liabilities 2021: $0Net Assets 2021: $30,9792021Assets 2022: $85,258Liabilities 2022: $39,474Net Assets 2022: $45,7842022Assets 2023: $112,846Liabilities 2023: $15,636Net Assets 2023: $97,2102023Assets 2024: $389,866Liabilities 2024: $77,292Net Assets 2024: $312,5742024Assets 2025: $470,867Liabilities 2025: $74,676Net Assets 2025: $396,1912025

Highlighted filing

2025

Assets$470,867
Liabilities$74,676
Net Assets$396,191
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2021: $98,038Expenses 2021: $88,653Net Income 2021: $9,3852021Revenue 2022: $211,352Expenses 2022: $124,585Net Income 2022: $86,7672022Revenue 2023: $164,542Expenses 2023: $118,053Net Income 2023: $46,4892023Revenue 2024: $264,189Expenses 2024: $93,303Net Income 2024: $170,8862024Revenue 2025: $196,897Expenses 2025: $113,281Net Income 2025: $83,6162025

Highlighted filing

2025

Revenue$196,897
Expenses$113,281
Net Income$83,616
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$470,867
Liabilities
$74,676
Net assets
$396,191
Revenue
$196,897
Expenses
$113,281
Net income
$83,616
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.71$0.75$3.96$1.97$1.13$0.84
2024Detailed filing. Detailed filing data is available for this year.$3.90$0.77$3.13$2.64$0.93$1.71
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.16$0.97$1.65$1.18$0.46
2022Summary only. Only limited summary data is available for this year.$0.85$0.39$0.46$2.11$1.25$0.87
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.98$0.89$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 14, 2026
Return Version
2025v4.0
Gross Receipts
$196,897
Mission and Program Overview

Mission

Performing arts school for disadvantaged youth on guam. Organization's structure was damaged from typhoon mawar in 2023 therefore org has reduced services.

Performing arts school serving disadvantaged youth on guam, organization is still in its construction phases building out its facility with programming minimally in place

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,292$285,635▲ $208,343
Land, Buildings, and Equipment, Net$112,574$162,153▲ $49,579
Pledges and Grants Receivable$200,000$23,079▼ $176,921
Loans From Officers Directors$2,092$0▼ $2,092
Total Assets$389,866$470,867▲ $81,001
Liabilities
Mortgage Notes Payable Secured by Investment Property$75,200$74,676▼ $524
Total Liabilities$77,292$74,676▼ $2,616
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$312,574$396,191▲ $83,617
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$312,574$396,191▲ $83,617
Total Liabilities and Net Assets / Fund Balance$389,866$470,867▲ $81,001

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$93,335$0$0
Land$0-$0
Equipment$68,818$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eugene B BordalloPresidentFT$10,995$10,995
Rosanna Robinson DacanaySecretary-$2,110$2,110

Board Members and Trustees

NameTitle
Rebecca Z GrunzkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$118,853
Program Service Revenue
$70,749
Investment Income
$630
Other Revenue
$6,665
All Other Contributions
$62,498
Change in Net Assets
$83,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$40,694--$40,694
Fees for Services Other$38,487--$38,487
All Other Expenses$8,760--$8,760
Office Expenses$8,676--$8,676
Advertising$6,179--$6,179
Insurance$4,684--$4,684
Travel$2,061--$2,061
Other Expenses$1,828$0$0$1,828
Interest$210--$210
Total Functional Expenses$113,281$0$0$113,281
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,092$0▼ $2,092
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

“Treasurer of the corporation and president completed form 990 and circulated an electronic copy of the working form 990 via email to board of directors and requested its review. After no objections to the document, the board voted and agreed to accept form 990 and to make submission, reflected in corporate minutes.”

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

“All board directors required to sign conflict of interest policy document, on all matters requiring a vote, board directors discuss issues posing a conflict. If conflict exists, interested persons are requested to abstain from further discussion and from voting. All such issues have been documented in org minutes and relevant resolutions.”

Form 990, Part VI, Section B, Line 15

“Fy 2021 ceo salary. W/o involvement of the ceo board president, the board of directors researched ceo compensations for a performing arts conservatory exec director comparable in responsibilities and cost of living. The board excused the ceo and discussed his compensation package; voting commenced, the ceo was not present when voting took place. Vote regarding ceo compensation was recorded in official minutes and in corp resolution.”

Form 990, Part VI, Section C, Line 19

“The organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year through the organization's official website and available upon request from organization's official email and mailing addresses.”

Filing and Contact Details

Filer

Filer Name
Guam Conservatory of Arts Inc
EIN
66-0942233
Phone
6719297799
Address
PO BOX 8959, TAMUNING, GU 96931
Doing Business As
Guam Conservatory of Arts

Signing Officer

Name
Eugene Bordallo
Title
President
Phone
6719297799
Signed
2026-02-14

Organization Details

Principal Officer
Eugene Bordallo
Formed
2020
Legal Domicile
Gu
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
29
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Fees for payment of independent contractors who provide instruction in music dance drama art and supporting tasks.”

Raw XML AppendixShowing 400 of 417 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PERFORMING ARTS SCHOOL SERVING DISADVANTAGED YOUTH ON GUAM, ORGANIZATION IS STILL IN ITS CONSTRUCTION PHASES BUILDING OUT ITS FACILITY WITH PROGRAMMING MINIMALLY IN PLACE
IRS990/AdvertisingGrp/ProgramServicesAmt06179
IRS990/AdvertisingGrp/TotalAmt06179
IRS990/AllOtherContributionsAmt062498
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08760
IRS990/AllOtherExpensesGrp/TotalAmt08760
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0EUGENE B BORDALLO
IRS990/BooksInCareOfDetail/PhoneNum06719297799
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 8959
IRS990/BooksInCareOfDetail/USAddress/CityNm0TAMUNING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GU
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096931
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt077292
IRS990/CashNonInterestBearingGrp/EOYAmt0285635
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt04236
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0118853
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0630
IRS990/CYOtherExpensesAmt0113281
IRS990/CYOtherRevenueAmt06665
IRS990/CYProgramServiceRevenueAmt070749
IRS990/CYRevenuesLessExpensesAmt083616
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0113281
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0196897
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0ORGANIZATION CONTINUED ITS PROGRAMMING IN CLASSICAL BALLET, TAP, ART AND MUSIC LESSONS AND FOR CHILDREN AGES 5-70.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0GUAM CONSERVATORY OF ARTS
IRS990/DonatedServicesAndUseFcltsAmt01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0113281
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt038487
IRS990/FeesForServicesOtherGrp/TotalAmt038487
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0EUGENE B BORDALLO
IRS990/Form990PartVIISectionAGrp/PersonNm1ROSANNA ROBINSON DACANAY
IRS990/Form990PartVIISectionAGrp/PersonNm2REBECCA Z GRUNZKE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt010995
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02020
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt04236
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt052119
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0196897
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04684
IRS990/InsuranceGrp/TotalAmt04684
IRS990/InterestGrp/ProgramServicesAmt0210
IRS990/InterestGrp/TotalAmt0210
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0630
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0630
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0112574
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0162153
IRS990/LandBldgEquipCostOrOtherBssAmt0162153
IRS990/LegalDomicileStateCd0GU
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt02092
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt04310
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt04310
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0PERFORMING ARTS SCHOOL FOR DISADVANTAGED YOUTH ON GUAM. ORGANIZATION'S STRUCTURE WAS DAMAGED FROM TYPHOON MAWAR IN 2023 THEREFORE ORG HAS REDUCED SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt075200
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt074676
IRS990/NetAssetsOrFundBalancesBOYAmt0312574
IRS990/NetAssetsOrFundBalancesEOYAmt0396191
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0312574
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0396191
IRS990/NoncashContributionsAmt062498
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt040694
IRS990/OccupancyGrp/TotalAmt040694
IRS990/OfficeExpensesGrp/ProgramServicesAmt08676
IRS990/OfficeExpensesGrp/TotalAmt08676
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0INSTRUMENTS
IRS990/OtherExpensesGrp/Desc1LICENSING
IRS990/OtherExpensesGrp/Desc2MEALS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0500
IRS990/OtherExpensesGrp/ProgramServicesAmt11202
IRS990/OtherExpensesGrp/ProgramServicesAmt21828
IRS990/OtherExpensesGrp/TotalAmt0500
IRS990/OtherExpensesGrp/TotalAmt11202
IRS990/OtherExpensesGrp/TotalAmt21828
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1459990
IRS990/OtherRevenueMiscGrp/Desc0Adjustments
IRS990/OtherRevenueMiscGrp/Desc1MERCHANDISE
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0943
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11412
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0943
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11412
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt06665
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0200000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt023079
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Eugene Bordallo
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Instruction in music, dance, drama
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070749
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0202170
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06090
IRS990/PYInvestmentIncomeAmt0121
IRS990/PYOtherExpensesAmt087213
IRS990/PYOtherRevenueAmt02573
IRS990/PYProgramServiceRevenueAmt059325
IRS990/PYRevenuesLessExpensesAmt0170886
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt093303
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0264189
IRS990/ReconcilationRevenueExpnssAmt083616
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0142098
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0118853
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0202170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0186877
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt031249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0554417
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0630
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt072161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt064189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt051691
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt023787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0216028
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05253
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt05253
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0630
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0630
IRS990ScheduleA/InvestmentIncomeCYPct00.00081
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99919
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0775698
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0196267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0266359
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt066959
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0210664
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt035449
IRS990ScheduleA/Total509Grp/TotalAmt0775698
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0196897
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0266359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt066959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0210664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt035449
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0776328
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt068818
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt068818
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt093335
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt093335
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162153
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER OF THE CORPORATION AND PRESIDENT COMPLETED FORM 990 AND CIRCULATED AN ELECTRONIC COPY OF THE WORKING FORM 990 VIA EMAIL TO BOARD OF DIRECTORS AND REQUESTED ITS REVIEW. AFTER NO OBJECTIONS TO THE DOCUMENT, THE BOARD VOTED AND AGREED TO ACCEPT FORM 990 AND TO MAKE SUBMISSION, REFLECTED IN CORPORATE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD DIRECTORS REQUIRED TO SIGN CONFLICT OF INTEREST POLICY DOCUMENT, ON ALL MATTERS REQUIRING A VOTE, BOARD DIRECTORS DISCUSS ISSUES POSING A CONFLICT. IF CONFLICT EXISTS, INTERESTED PERSONS ARE REQUESTED TO ABSTAIN FROM FURTHER DISCUSSION AND FROM VOTING. ALL SUCH ISSUES HAVE BEEN DOCUMENTED IN ORG MINUTES AND RELEVANT RESOLUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FY 2021 CEO SALARY. W/O INVOLVEMENT OF THE CEO BOARD PRESIDENT, THE BOARD OF DIRECTORS RESEARCHED CEO COMPENSATIONS FOR A PERFORMING ARTS CONSERVATORY EXEC DIRECTOR COMPARABLE IN RESPONSIBILITIES AND COST OF LIVING. THE BOARD EXCUSED THE CEO AND DISCUSSED HIS COMPENSATION PACKAGE; VOTING COMMENCED, THE CEO WAS NOT PRESENT WHEN VOTING TOOK PLACE. VOTE REGARDING CEO COMPENSATION WAS RECORDED IN OFFICIAL MINUTES AND IN CORP RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year through the organization's official website and available upon request from organization's official email and mailing addresses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FEES FOR PAYMENT OF INDEPENDENT CONTRACTORS WHO PROVIDE INSTRUCTION IN MUSIC DANCE DRAMA ART AND SUPPORTING TASKS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GU
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0389866
IRS990/TotalAssetsEOYAmt0470867
IRS990/TotalAssetsGrp/BOYAmt0389866
IRS990/TotalAssetsGrp/EOYAmt0470867
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0118853
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113281
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077292
IRS990/TotalLiabilitiesEOYAmt074676
IRS990/TotalLiabilitiesGrp/BOYAmt077292
IRS990/TotalLiabilitiesGrp/EOYAmt074676
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0312574
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0396191
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0113281
IRS990/TotalProgramServiceRevenueAmt070749
IRS990/TotalReportableCompFromOrgAmt013105
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078044
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196897
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt029
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0389866
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0470867
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02061
IRS990/TravelGrp/TotalAmt02061
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 8959
IRS990/USAddress/CityNm0Tamuning
IRS990/USAddress/StateAbbreviationCd0GU
IRS990/USAddress/ZIPCd096931
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0GuamConservatory.Org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.