NISGUA

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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

1981

Legal Domicile

Principal Officer

PHIL NEFF

Phone

9136605208

Tax Period

2024-01-01 to 2024-12-31

NISGUA, founded in 1981, is a small nonprofit that reported $294K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $283K left a modest 4% surplus.

Mission

NISGUA works for real democracy in Guatemala and in the US by building mutually beneficial grassroots ties between people in the US and Guatemala

Program Service Accomplishments

Program 1

Expenses: $9,238 Revenue: $10,050

GAP provides, when requested, human rights accompaniers for Guatamalan communities, individuals, and grassroots organizations that work nonviolently to respect human rights, social justice, and peace

Program 2

Expenses: $3,561 Revenue: $3,070

Trans Territorial Organizing advocates for indigeous rights, enviromental justice, and alternative development and migration policies

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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 $272,844

Program Service Revenue $13,120

Investment Income $0

Other Revenue $7,844

TOTAL REVENUE $293,808

Expense Breakdown

Grants Paid $36,731

Salaries & Benefits $170,594

Fundraising Expenses $0

Program Expenses $12,799

Other Expenses $75,478

TOTAL EXPENSES $282,803

Year-over-Year Comparison

	2024	2023	Change
Revenue	$293,808	$263,806	+0.1%
Expenses	$282,803	$259,686	+0.1%
Net Income	$11,005	$4,120	+1.7%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TODD KOLZE	BOARD MEMBER	2	Director	$0	$0	$0
BRIDGET BREHEN	BOARD MEMBER	2	Director	$0	$0	$0
AMANDA KISTLER	BOARD MEMBER	2	Director	$0	$0	$0
PHIL NEFF	PRESIDENT	2	Officer	$0	$0	$0
RODE DIAZ	BOARD MEMBER	2	Director	$0	$0	$0
MIGUEL ZAMORA	TREASURER	2	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	$293,808	$282,803	$412,234	$11,005
2023	$263,806	$259,686	$400,931	$4,120
2022	$385,658	$306,498	$394,902	$79,160
2021	$394,194	$279,960	$318,106	$114,234
2020	$322,371	$307,380	$242,376	$14,991