Guernica Centre for InternationalJustice (EIN 823554278) - 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

2018

Legal Domicile

Principal Officer

Almudena Bernabeu

Tax Period

2024-01-01 to 2024-12-31

Guernica Centre for InternationalJustice, founded in 2018, is a community nonprofit in the International Affairs sector that reported $1.0M in total revenue in fiscal year 2024. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 19% operating deficit.

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.

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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 $1,021,983

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,021,983

Expense Breakdown

Grants Paid $17,400

Salaries & Benefits $358,209

Fundraising Expenses $163,820

Program Expenses $859,826

Other Expenses $840,569

TOTAL EXPENSES $1,216,178

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,021,983	$1,769,955	-0.4%
Expenses	$1,216,178	$1,139,598	+0.1%
Net Income	$-194,195	$630,357	-1.3%

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

N/A

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

$313,763

Total Directors

$5,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Reed Hurtado	COO	40.00	Officer	$127,185	$38,250	$165,435
Almudena Bernabeu	Executive Dir.	40.00	Officer	$105,731	$42,597	$148,328
Stuart Sender	Director	2.00	Director	$5,000	$0	$5,000
Suzette Clarke	Chairman	1.00	Officer Director	$0	$0	$0
Sandra Coliver	Secretary	1.00	Officer Director	$0	$0	$0
Fernando del Canto	Treasurer	1.00	Officer Director	$0	$0	$0
Patty Blum	Director	1.00	Director	$0	$0	$0
Yindi Gesindi	Director	1.00	Director	$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	$1,021,983	$1,216,178	$1,086,916	$-194,195
2023	$1,769,955	$1,139,598	$1,295,911	$630,357
2022	$561,060	$1,071,274	$645,309	$-510,214
2021	$1,352,022	$768,736	$1,140,350	$583,286
2020	$930,675	$534,657	$555,166	$396,018
2019	$167,880	$268,135	$182,649	$-100,255
2018	$249,185	$6,158	$249,165	$243,027

Guernica Centre for InternationalJustice