Civic Intelligence

Guam Federation of Teachers

EIN 96-0001479 • 501(c)5 • Hagatna, GU

Hagatna, GU
Siviq Scores

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

Liabilities / Assets

95th percentile

0.44x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

0.79x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

8.6%

Higher net margin than 52% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$3,000

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

9th percentile

-10%

Faster asset growth than 9% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

8.2%

Faster revenue growth than 57% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,219,567

Up $38,494 (+1.8%) from 2023

Liabilities

Down

$902,441

Down $25,390 (-2.7%) from 2023

Net Assets

Up

$1,317,126

Up $63,884 (+5.1%) from 2023

Revenue

Up

$1,035,627

Up $60,154 (+6.2%) from 2023

Expenses

Up

$969,288

Up $78,119 (+8.8%) from 2023

Net Income

Down

$66,339

Down $17,965 (-21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $609,795Liabilities 2011: $215,488Net Assets 2011: $394,3072011Assets 2012: $623,526Liabilities 2012: $187,882Net Assets 2012: $435,6442012Assets 2013: $633,627Liabilities 2013: $159,511Net Assets 2013: $474,1162013Assets 2018: $872,426Liabilities 2018: $53,064Net Assets 2018: $819,3622018Assets 2019: $918,897Liabilities 2019: $87,093Net Assets 2019: $831,8042019Assets 2020: $1,080,760Liabilities 2020: $204,518Net Assets 2020: $876,2422020Assets 2022: $2,048,674Liabilities 2022: $858,367Net Assets 2022: $1,190,3072022Assets 2023: $2,181,073Liabilities 2023: $927,831Net Assets 2023: $1,253,2422023Assets 2024: $2,219,567Liabilities 2024: $902,441Net Assets 2024: $1,317,1262024

Highlighted filing

2024

Assets$2,219,567
Liabilities$902,441
Net Assets$1,317,126

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,063,833Expenses 2011: $1,079,119Net Income 2011: -$15,2862011Revenue 2012: $986,191Expenses 2012: $977,937Net Income 2012: $8,2542012Revenue 2013: $914,415Expenses 2013: $839,392Net Income 2013: $75,0232013Revenue 2018: $934,129Expenses 2018: $930,324Net Income 2018: $3,8052018Revenue 2019: $1,016,742Expenses 2019: $1,004,300Net Income 2019: $12,4422019Revenue 2020: $1,052,200Expenses 2020: $939,510Net Income 2020: $112,6902020Revenue 2022: $997,707Expenses 2022: $752,708Net Income 2022: $244,9992022Revenue 2023: $975,473Expenses 2023: $891,169Net Income 2023: $84,3042023Revenue 2024: $1,035,627Expenses 2024: $969,288Net Income 2024: $66,3392024

Highlighted filing

2024

Revenue$1,035,627
Expenses$969,288
Net Income$66,339

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Nov 26, 2025
Return Version
2023v6.0
Gross Receipts
$1,035,627
Mission and Program Overview

Mission

To promote the general welfare of the employee groups and foster mutual assistance and cooperation amongst members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,410,352$1,467,607▲ $57,255
Cash and Non-Interest-Bearing Accounts$494,564$528,551▲ $33,987
Savings and Temporary Cash Investments$203,054$203,054→ $0
Accounts Receivable$73,103$20,255▼ $52,848
Prepaid Expenses and Deferred Charges-$100-
Total Assets$2,181,073$2,219,567▲ $38,494
Liabilities
Other Liabilities$739,488$735,258▼ $4,230
Accounts Payable and Accrued Expenses$188,343$167,183▼ $21,160
Total Liabilities$927,831$902,441▼ $25,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,253,242$1,317,126▲ $63,884
Total Net Assets Fund Balance$1,253,242$1,317,126▲ $63,884
Total Liabilities and Net Assets / Fund Balance$2,181,073$2,219,567▲ $38,494

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,006,094$57,406$1,063,500
Land$350,000-$350,000
Equipment$46,957$57,040$103,997
Leasehold Improvements$64,556$20,825$85,381
Other Land Buildings-$64,561$64,561
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sanjay H SharmaVice PresidentPT$3,575$3,575
Timothy R FedenkoPresidentPT$3,075$3,075
Corazon MuchoSecretaryPT$3,050$3,050
Mary Jean VigilanteTreasurerPT$3,050$3,050
Mimi ArceoChairperson - DOE Support-$525$525
David TeixeiraChairperson - Port Authority-$450$450
Audrey MandapatChairperson - DOE Teacher-$425$425
Tommy J ArceoChairperson - DPWH Drivers-$375$375
Albert PerezChairperson - DODEA-$250$250

Board Members and Trustees

NameTitle
Valerie PeredaChair - Customs
Kenneth BautistaChairperson- GCC Support
Revenue and Support

Revenue Composition

Contributions and Grants
$1,006,860
Program Service Revenue
$0
Investment Income
$9,550
Other Revenue
$19,217
All Other Contributions
$8,730
Change in Net Assets
$66,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$634,605
Salaries, Compensation, and Employee Benefits$334,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$389,448--$389,448
Other Salaries and Wages-$269,810-$269,810
Occupancy-$93,125-$93,125
Office Expenses-$53,235-$53,235
Conferences and Meetings-$31,951-$31,951
Other Employee Benefits-$29,565-$29,565
Depreciation Depletion-$26,175-$26,175
Payroll Taxes-$17,047-$17,047
Fees for Services Other-$16,250-$16,250
Current Officers, Directors, Trustees, and Key Employees-$12,276-$12,276
Fees for Services Legal$11,102--$11,102
Advertising$6,639--$6,639
Pension Plan Contributions-$5,985-$5,985
All Other Expenses-$4,047-$4,047
Travel-$1,722-$1,722
Fees for Services Accounting-$911-$911
Total Functional Expenses$407,189$562,099$0$969,288
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Long-Term Debt$585,258
Federal income taxes$150,000
Economic Impact Disaster Loan-
Beal Bank-
Clmg Corp-
CFFCU - Construction Loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
No
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 fiscal officer communicates with the paid preparer if there are any questions or inquiries

Form 990, Part VI, Section C, Line 19

The financial statements consisting of a balance sheet and income statement are published annually in the local newspaper. In addition, governing documents, conflict of interest policy and financial statements are available at the administrative offices of guam federation of teachers. Upon request, the documents can be made available for review. Requests for documents should be directed to the executive directors officer.

Filing and Contact Details

Filer

Filer Name
Guam Federation of Teachers
EIN
96-0001479
Phone
6717354390
Address
PO BOX 2301, HAGATNA, GU 96932

Signing Officer

Name
Timothy Fedenko
Title
President
Phone
6717354390
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Fedenko
Formed
1965
Legal Domicile
Gu
Voting Board Members
11
Independent Board Members
7
Employees
4

Preparer

Firm
Burger Comer Magliari LLC
Address
333 S MARINE CORPS DRIVE STE 102, TAMUNING, GU 96913
Preparer
Karvin L Flynn
Phone
6714722680
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

There is a 2,455 difference in beginning retained earnings due to client adjustments. GFT is currently undergoing external audits for FY20-24.

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IRS990/PYRevenuesLessExpensesAmt084304
IRS990/PYSalariesCompEmpBnftPaidAmt0316868
IRS990/PYTotalExpensesAmt0891169
IRS990/PYTotalRevenueAmt0975473
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt066339
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt018585
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01035627
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0203054
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0203054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01006860
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0955320
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0979307
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0964680
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01036186
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04942353
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09550
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02699
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03962
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02790
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01756
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt020757
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09550
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03962
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02790
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01756
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt020757
IRS990ScheduleA/InvestmentIncomeCYPct00.00410
IRS990ScheduleA/InvestmentIncomePYPct00.00250
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt019217
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt017454
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014438
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt014325
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014258
IRS990ScheduleA/OtherIncome509Grp/TotalAmt079692
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98010
IRS990ScheduleA/PublicSupportPY509Pct00.98260
IRS990ScheduleA/PublicSupportTotal509Amt04942353
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01006860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0955320
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0979307
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0964680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01036186
IRS990ScheduleA/Total509Grp/TotalAmt04942353
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01035627
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0975473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0997707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0981795
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01052200
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05042802
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01006094
IRS990ScheduleD/BuildingsGrp/DepreciationAmt057406
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01063500
IRS990ScheduleD/EquipmentGrp/BookValueAmt046957
IRS990ScheduleD/EquipmentGrp/DepreciationAmt057040
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103997
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0350000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064556
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020825
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt085381
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064561
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt064561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1585258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Current Portion of Long-Term Debt
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Economic Impact Disaster Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Beal Bank
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CLMG CORP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5CFFCU - Construction Loan
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01467607
IRS990ScheduleD/TotalLiabilityAmt0735258
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FISCAL OFFICER COMMUNICATES WITH THE PAID PREPARER IF THERE ARE ANY QUESTIONS OR INQUIRIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS CONSISTING OF A BALANCE SHEET AND INCOME STATEMENT ARE PUBLISHED ANNUALLY IN THE LOCAL NEWSPAPER. IN ADDITION, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ADMINISTRATIVE OFFICES OF GUAM FEDERATION OF TEACHERS. UPON REQUEST, THE DOCUMENTS CAN BE MADE AVAILABLE FOR REVIEW. REQUESTS FOR DOCUMENTS SHOULD BE DIRECTED TO THE EXECUTIVE DIRECTORS OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There is a 2,455 difference in beginning retained earnings due to client adjustments. GFT is currently undergoing external audits for FY20-24.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt08678
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1389448
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0American Federation of Teachers
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1American Federation of Teachers
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1o
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

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