GUMA Guam Unique Merchandise Art Inc (EIN 660798103) - Form 990 Financial Analysis & Trantor Score

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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

Francis Guerrero

Phone

6716473803

Tax Period

2023-01-01 to 2023-12-31

GUMA Guam Unique Merchandise Art Inc, founded in 2013, is a small nonprofit in the Arts, Culture & Humanities sector that reported $580K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum.

Mission

The primary purpose of the organization shall be to mentor, support, and develop aspiring local artists, cultural producers and entrepreneurs, transforming their creativity, skills, and innovative spirit into self-sustainable marketable product of the highest quality that are uniquely Guam.

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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 (2023)

Revenue Breakdown

Contributions & Grants $579,642

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $579,642

Expense Breakdown

Grants Paid $0

Salaries & Benefits $122,850

Fundraising Expenses $12,166

Program Expenses $428,271

Other Expenses $462,896

TOTAL EXPENSES $597,912

Year-over-Year Comparison

	2023	2022	Change
Revenue	$579,642	$454,967	+0.3%
Expenses	$597,912	$454,532	+0.3%
Net Income	$-18,270	$435	-43.0%

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
Marvin Manibusan	Chairman	1.00	Officer	$0	$0	$0
Francis Guerrero	Vice Chairman	1.00	Officer	$0	$0	$0
Vincent C Camacho	Treasurer	2.00	Officer	$0	$0	$0
Matthew Cruz	Finance Director	1.00	Officer	$0	$0	$0
Monica Guzman	Executive Director	28.00	Officer	$0	$0	$0
Joann Camacho	Secretary	1.00	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	No data	No data	No data	No data
2023	$579,642	$597,912	$355,498	$-18,270
2022	$454,967	$454,532	$722,261	$435
2022	$952,191	$455,499	$719,587	$496,692
2021	$270,416	$289,765	$227,394	$-19,349
2020	$41,260	$84,138	$243,643	$-42,878

GUMA Guam Unique Merchandise Art Inc