GLOBAL PENGUIN SOCIETY INC

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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

2023

Legal Domicile

Principal Officer

PABLO GARCIA BORBOROGLU

Phone

2027409614

Tax Period

2024-01-01 to 2024-12-31

GLOBAL PENGUIN SOCIETY INC, founded in 2023, is a small nonprofit in the Animal-Related sector that reported $604K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $563K left a modest 7% surplus.

Mission

GPS CONDUCTS COMPREHENSIVE FIELD RESEARCH TO BETTER UNDERSTAND PENGUIN BEHAVIOR AND ECOLOGY IN ARGENTINA, CHILE AND NEW ZEALAND. GPS'S EDUCATION INITIATIVES ENGAGE SCHOOLS AND LOCAL COMMUNITIES, FOSTERING A DEEP CONNECTION WITH THE BIRDS AND EMPHASIZING THE IMPORTANCE OF CONSERVING MARINE AND COASTAL HABITATS.

Program Service Accomplishments

Program 1

Expenses: $497,245

ARGENTINA: OUR WORK IS CENTERED AROUND PATAGONIA'S PENGUIN COLONIES, WHERE WE CONDUCT COMPREHENSIVE FIELD RESEARCH TO BETTER UNDERSTAND PENGUIN BEHAVIOR AND ECOLOGY. OUR EDUCATION INITIATIVES ENGAGE SCHOOLS AND LOCAL COMMUNITIES, FOSTERING A DEEP CONNECTION WITH THESE BIRDS AND EMPHASIZING THE IMPORTANCE OF CONSERVING THEIR MARINE AND COASTAL HABITATS

Program 2

Expenses: $0

CHILE: OUR OPERATIONS IN CHILE INVOLVE FIELD RESEARCH AT BOTH MAINLAND AND ISLAND COLONIES IN CENTRAL AND SOUTHERN REGIONS, FOCUSING ON THE DIVERSE NEEDS AND CHALLENGES FACED BY PENGUINS IN THESE...

CHILE: OUR OPERATIONS IN CHILE INVOLVE FIELD RESEARCH AT BOTH MAINLAND AND ISLAND COLONIES IN CENTRAL AND SOUTHERN REGIONS, FOCUSING ON THE DIVERSE NEEDS AND CHALLENGES FACED BY PENGUINS IN THESE AREAS.

Program 3

Expenses: $57,549

NEW ZEALAND: IN NEW ZEALAND, OUR FIELD RESEARCH EXTENDS TO THE MAINLAND AND THE SUBANTARCTIC ISLANDS, AREAS HOME TO SEVERAL PENGUIN SPECIES THAT REMAIN LARGELY UNEXPLORED.

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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 $603,641

Program Service Revenue $0

Investment Income $24

Other Revenue $0

TOTAL REVENUE $603,665

Expense Breakdown

Grants Paid $0

Salaries & Benefits $30,000

Fundraising Expenses $4,700

Program Expenses $554,794

Other Expenses $533,434

TOTAL EXPENSES $563,434

Year-over-Year Comparison

	2024	2023	Change
Revenue	$603,665	$723,521	-0.2%
Expenses	$563,434	$435,423	+0.3%
Net Income	$40,231	$288,098	-0.9%

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

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

$30,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PABLO BORBOROGLU	PRESIDENT	10.00	Officer	$0	$30,000	$30,000
AVECITA CHICCHON	SECRETARY	2.00	Officer	$0	$0	$0
GERMAN SOLVERIA	TREASURER	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	$603,665	$563,434	$470,878	$40,231
2023	$723,521	$435,423	$288,098	$288,098