Civic Intelligence

Guernica Centre for Internationaljustice

EIN 82-3554278 • 501(c)3 • San Francisco, CA

Profile

The Guernica Centre for International Justice represents the interests of victims in national and international legal proceedings, putting in place transnational accountability strategies that seek to maximize the protection of victims' rights and promote meaningful national transformations.

2 Embarcadero Center 8th FloorSan Francisco, CA 94111

www.guernicacentre.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.02x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$165,435

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$1,086,916

Down $208,995 (-16%) from 2023

Liabilities

Down

$23,892

Down $14,800 (-38%) from 2023

Net Assets

Down

$1,063,024

Down $194,195 (-15%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin15th percentile

Revenue

Down

$1,021,983

Down $747,972 (-42%) from 2023

Expenses

Up

$1,216,178

Up $76,580 (+6.7%) from 2023

Net Income

Down

-$194,195

Down $824,552 (-131%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$1.5M$1.0M$500K$0Assets 2018: $249,165Liabilities 2018: $6,138Net Assets 2018: $243,0272018Assets 2019: $182,649Liabilities 2019: $24,877Net Assets 2019: $157,7722019Assets 2020: $555,166Liabilities 2020: $1,376Net Assets 2020: $553,7902020Assets 2021: $1,140,350Liabilities 2021: $3,274Net Assets 2021: $1,137,0762021Assets 2022: $645,309Liabilities 2022: $18,447Net Assets 2022: $626,8622022Assets 2023: $1,295,911Liabilities 2023: $38,692Net Assets 2023: $1,257,2192023Assets 2024: $1,086,916Liabilities 2024: $23,892Net Assets 2024: $1,063,0242024

Highlighted filing

2024

Assets$1,086,916
Liabilities$23,892
Net Assets$1,063,024
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2018: $249,185Expenses 2018: $6,158Net Income 2018: $243,0272018Revenue 2019: $167,880Expenses 2019: $268,135Net Income 2019: -$100,2552019Revenue 2020: $930,675Expenses 2020: $534,657Net Income 2020: $396,0182020Revenue 2021: $1,352,022Expenses 2021: $768,736Net Income 2021: $583,2862021Revenue 2022: $561,060Expenses 2022: $1,071,274Net Income 2022: -$510,2142022Revenue 2023: $1,769,955Expenses 2023: $1,139,598Net Income 2023: $630,3572023Revenue 2024: $1,021,983Expenses 2024: $1,216,178Net Income 2024: -$194,1952024

Highlighted filing

2024

Revenue$1,021,983
Expenses$1,216,178
Net Income-$194,195
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,086,916
Liabilities
$23,892
Net assets
$1,063,024
Revenue
$1,021,983
Expenses
$1,216,178
Net income
-$194,195
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.02$1.06$1.02$1.22$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.04$1.26$1.77$1.14$0.63
2022Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$0.56$1.07$0.51
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.35$0.77$0.58
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.55$0.93$0.53$0.40
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$0.17$0.27$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.25$0.01$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$1,021,983
Mission and Program Overview

Mission

The Guernica Centre for International Justice represents the interests of victims in national and international legal proceedings, putting in place transnational accountability strategies that seek to maximize the protection of victims' rights and promote meaningful national transformations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,502$629,972▲ $624,470
Pledges and Grants Receivable$1,288,000$452,500▼ $835,500
Prepaid Expenses and Deferred Charges$88$2,123▲ $2,035
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,295,911$1,086,916▼ $208,995
Other Assets Total$2,321$2,321→ $0
Liabilities
Accounts Payable and Accrued Expenses$38,692$23,892▼ $14,800
Total Liabilities$38,692$23,892▼ $14,800
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,102,868$799,143▼ $303,725
Net Assets Without Donor Restrictions$154,351$263,881▲ $109,530
Total Net Assets Fund Balance$1,257,219$1,063,024▼ $194,195
Total Liabilities and Net Assets / Fund Balance$1,295,911$1,086,916▼ $208,995
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael Reed HurtadoCOOFT$127,185$38,250$165,435
Almudena BernabeuExecutive DirectorFT$105,731$42,597$148,328
Stuart SenderDirector-$5,000-$5,000

Board Members and Trustees

NameTitle
Suzette ClarkeChairman
Patty BlumDirector
Yindi GesindiDirector
Sandra ColiverSecretary
Fernando del CantoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,021,983
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,021,983
Change in Net Assets
$-194,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,021,983
Total Revenue per Audited Statements
$1,021,983
Total Revenue per Form 990
$1,021,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$840,569
Salaries, Compensation, and Employee Benefits$358,209
Total Fundraising Expense$163,820
Grants and Similar Amounts Paid$17,400
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$495,593$60,120$517$556,230
Current Officers, Directors, Trustees, and Key Employees$95,312$55,088$82,516$232,916
Travel$83,340$5,069$5,683$94,092
Other Employee Benefits$26,323$13,361$20,715$60,399
Other Salaries and Wages$24,864$5,912$12,058$42,834
Conferences and Meetings$30,054-$303$30,357
Occupancy$11,634$5,901$9,140$26,675
Fees for Services Accounting-$23,149-$23,149
Payroll Taxes$9,614$4,880$7,566$22,060
Foreign Grants$17,400--$17,400
Information Technology$4,990$2,532$3,926$11,448
Other Expenses$4,982$2,529$3,920$11,431
All Other Expenses$3,912$2,723$2,717$9,352
Insurance$1,167$592$918$2,677
Total Functional Expenses$859,826$192,532$163,820$1,216,178

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,216,178
Total Expenses per Audited Statements$1,216,178
Total Expenses per Form 990$1,216,178
International Activity

International Summary

Offices
1
Employees
35
Spending
$684,687

International Compliance

Foreign grant records maintained
Yes
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europeprogram serviceshuman rights violations08$297,748
South AmericaProgram Serviceshuman rights violations011$114,562
Europeadministrativeadministrative14$106,285
North Americaprogram serviceshuman rights violations05$95,984
North Americaadministrativeadminstrative01$27,503
Central Americaprogram serviceshuman rights violations02$23,019
South Americaadministrativeadministrative03$17,718
Central Americaadministrativeadministrative01$1,868
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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

“The 990 will be reviewed by the Executive Director prior to signing and filing.”

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

“The conflict of interest policy was discussed directly with all board members as the board was being created and policies put in practice. The conflict of interest policy included in the bylaws relects IRS recommendations. Beginning in 2019, each board member has to sign a no-conflict-of-interest annual statement and discuss with the Executive Director. Furthermore, the Executive Director asks to be notified if any conflict of interest arises in the course of the year. All conflicts of interest are documented and kept on file.”

Form 990, Part VI, Section B, Line 15A

“Hired in 2019, the Executive Director's compensation was made on the market rates for a specialized non-governmental organization. Available data on ED's serving in California-based organizations, and comparable organizations in NY and DC were examined. The initial board agreed with the determination.”

Form 990, Part VI, Section C, Line 19

“The organization provides copies of governing documents and IRS filings to members of the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Guernica Centre for InternationalJustice
EIN
82-3554278
Address
2 Embarcadero Center 8th Floor, San Francisco, CA 94111

Signing Officer

Name
Almudena Bernabeu
Title
Executive Director
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Almudena Bernabeu
Formed
2018
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Helen Nelson CPA
Address
14612 MAPLE RIDGE, HANCOCK, MD 21750
Preparer
Helen Nelson
Phone
3016537110
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The board does provide oversight on the audit process.”

Part V, Line 2A, and Part I Line 5

“Number of individuals employed. Guernica Centre for International Justice uses a Professional Employer Organization PEO service and does not directly employ individuals. W-2's are issued by the PEO, a third party, so Guernica issues no W-2's.”

Financial Statement Notes

Part X : FIN48 Footnote

“Guernica Centre for International Justice is an exempt organization operating under Section 501c3 of the Internal Revenue Code, and the Organization is exempt from Federal and State taxes on any net income derived from activities related to its exempt purpose. This code section enables the Organization to accept donations that qualify as charitable contributions to the donor. The Organization is taxed on net income from unrelated business activities. The Organization did not have any income tax liability from unrelated business activities during the year that ended December 31, 2024. Accounting principles generally accepted in the United States of America require the Organization to evaluate uncertain tax positions taken. The financial statement effect of a tax position is recognized when the tax position is more likely than not, based on technical merits, to be sustained upon examination by the IRS. Guernica Centre for International Justice has analyzed the tax positions for the year ended December 31, 2024, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The Organization is subject to routine audits by taxing authorities however there are currently no audits or any tax periods in progress. It is the Organization's policy to recognize interest and/or penalties related to uncertain tax positions. As of December 31, 2024, there were no such accruals for interest and/or penalties.”

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IRS990/MissionDesc0The Guernica Centre for International Justice represents the interests of victims in national and international legal proceedings, putting in place transnational accountability strategies that seek to maximize the protection of victims' rights and promote meaningful national transformations.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Guernica Centre for International Justice is an exempt organization operating under Section 501c3 of the Internal Revenue Code, and the Organization is exempt from Federal and State taxes on any net income derived from activities related to its exempt purpose. This code section enables the Organization to accept donations that qualify as charitable contributions to the donor. The Organization is taxed on net income from unrelated business activities. The Organization did not have any income tax liability from unrelated business activities during the year that ended December 31, 2024. Accounting principles generally accepted in the United States of America require the Organization to evaluate uncertain tax positions taken. The financial statement effect of a tax position is recognized when the tax position is more likely than not, based on technical merits, to be sustained upon examination by the IRS. Guernica Centre for International Justice has analyzed the tax positions for the year ended December 31, 2024, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The Organization is subject to routine audits by taxing authorities however there are currently no audits or any tax periods in progress. It is the Organization's policy to recognize interest and/or penalties related to uncertain tax positions. As of December 31, 2024, there were no such accruals for interest and/or penalties.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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