Iniciativa Guatemala

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2013

Legal Domicile

Principal Officer

GREGORY LOWDEN

Phone

5406054005

Tax Period

2024-01-01 to 2024-12-31

Iniciativa Guatemala, founded in 2013, is a small nonprofit in the Human Services sector that reported $509K in total revenue in fiscal year 2024. Revenue surged 20% from the prior year, signaling strong growth momentum.

Mission

Iniciativa Guatemala's mission is to reduce teen pregnancy, empower youth, and support young mothers in extremely marginalized communities near the Guatemala City landfill that struggle with high levels of violence, crime, and poverty.

Program Service Accomplishments

Program 1

Expenses: $173,928

Iniciativa Guatemala prepares pregnant teens and young mothers for childbirth, breastfeeding, first aid, caring for their newborn, and reproductive health through educational workshops ($55,603)...

Iniciativa Guatemala prepares pregnant teens and young mothers for childbirth, breastfeeding, first aid, caring for their newborn, and reproductive health through educational workshops ($55,603). Young parents have access to workshops about healthy parenting practices and caring for their own personal wellbeing during parenthood ($55,129). The program also provides young parents with early childhood development classes for their children and to foster the parent-child bond ($63,194). Iniciativa Guatemala provided 96 workshops to pregnant teens reaching 116 expecting mothers; 721 classes for early childhood development reaching 362 children; and 50 workshops focused on teen parenting, wellbeing, and empowerment for 506 youth living near the Guatemala City landfill.

Program 2

Expenses: $116,760

Iniciativa Guatemala supports youth-friendly consultation adolescent health, connecting teens with local health services available in marginalized urban communities in Guatemala City. Iniciativa...

Iniciativa Guatemala supports youth-friendly consultation adolescent health, connecting teens with local health services available in marginalized urban communities in Guatemala City. Iniciativa Guatemala reached 855 teens through the youth-friendly space and provided 2,863 free consultations about reproductive health to 1,730 women.

Program 3

Expenses: $83,148

Iniciativa Guatemala empowers adolescents with information about health services and self-care. Iniciativa Guatemala reaches youth through health-related workshops, training events, and youth...

Iniciativa Guatemala empowers adolescents with information about health services and self-care. Iniciativa Guatemala reaches youth through health-related workshops, training events, and youth activities for students at local schools and teens involved in extracurricular programs in their community. Iniciativa provided 433 workshops to 1,613 adolescents during the year.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $497,285

Program Service Revenue $0

Investment Income $11,443

Other Revenue $0

TOTAL REVENUE $508,728

Expense Breakdown

Grants Paid $7,124

Salaries & Benefits $103,356

Fundraising Expenses $11,573

Program Expenses $399,960

Other Expenses $390,326

TOTAL EXPENSES $500,806

Year-over-Year Comparison

	2024	2023	Change
Revenue	$508,728	$422,353	+0.2%
Expenses	$500,806	$385,921	+0.3%
Net Income	$7,922	$36,432	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$68,017

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Scotney Young	Board Chair	0.50	Officer Director	$0	$0	$0
Hannah Corado	Vice President	0.50	Officer Director	$0	$0	$0
John Sweeney	Treasurer (USA)	0.50	Officer Director	$0	$0	$0
Pablo Callejas	Treasurer (Guatemala)	0.50	Officer Director	$0	$0	$0
Mayda Paiz	Director	0.50	Director	$0	$0	$0
Felix Pindado	Director	0.50	Director	$0	$0	$0
Gregory Lowden	President/Executive Direct	40.00	Officer	$68,017	$0	$68,017
Gary Lowden	Secretary (USA)	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$508,728	$500,806	$277,907	$7,922
2023	$422,353	$385,921	$286,190	$36,432
2022	$330,418	$287,851	$233,134	$42,567