Guams Alternative Lifestyle Association EIN 66-0716699

Guams Alternative Lifestyle Association

EIN  66-0716699 Public charity (501(c)(3)) Hagatna, GU
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Size
$100K–1M
What they do
Improves LGBTQ+ lives through education, support, and advocacy.
Leadership
Tim Dela Cruz · Executive Director · $51K
Money in and out
$436K revenue, $497K expenses
Bottom line
9% program efficiency

Improves LGBTQ+ lives through education, support, and advocacy. For fiscal year 2024 it reported $436K in revenue, $497K in expenses, and $284K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$436K
Pt VIII · Ln 12
Total expenses
$497K
Pt IX · Ln 25
Net assets
$284K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$62K
Where spending went · Part IX cols B–D
Program services $0.09 Management & general $0.91
Program efficiency
9%
of spending reaches programs
Operating runway
7.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
-14%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total revenue
$436K
Pt VIII · Ln 12
Total expenses
$497K
Pt IX · Ln 25
Net assets
$284K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$62K
Total assetsPt X · Ln 16$408K
Program-expense ratioPt IX · col B9%
Voting members of governing bodyPt I · Ln 3pending
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $47K of program spending, described in the organization's own filed words · FY2024.
01

See schedule O

$47Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CGuams Alternative Lifestyle Association
EINHdr · item D66-0716699
Principal addressHdr · item CHagatna, GU
WebsiteHdr · item Jgalaguam.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGU
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P20)
Ruling yearIRS BMFSep 2024

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$50,555Pt VII · Sec A
Program Coordinator
$41,880Pt VII · Sec A
Project Assistant/Camp Assistant
$20,475Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Tim Dela Cruz’s $51K as Executive Director is at the 38th percentile of top reported officer pay among 2165 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Statement of Revenue

Part VIII
Contributions & grants$332K · 76%
Program service revenue$103K · 24%
Contributions & grants76%$332K
Program service revenue24%$103K
— government grantsLn 1e$332K
Total revenueLn 12$436K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.09 Management & general $0.91
Program services9%$47K
Management & general91%$451K
Total functional expensesLn 25$497K

Balance Sheet

Part X · end of year
CashLn 1$313K
Total assetsLn 16$408K
Total liabilitiesLn 26$124K
Total net assetsLn 32$284K
Months of cash on handcomputed7.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $313K · Operating expenses/yr $497K
7.5 months
Where the money goes
Program services
Program services $47K · Total expenses $497K
9%
Management & General
Management & general $451K · Total expenses $497K
91%
Fundraising
Fundraising $0 · Total expenses $497K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $500
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $332K · Total revenue $436K
76%
Government reliance
Government grants $332K · Total revenue $436K
76%
Earned-income share
Program service revenue $103K · Total revenue $436K
24%
Investment reliance
Investment income $0 · Total revenue $436K
0%
Program self-sufficiency
Program service revenue $103K · Total expenses $497K
21%
Growth & trend
Revenue growth (YoY)
This year $436K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $284K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $436K · Expenses $497K
-14%
Liabilities-to-Assets
Total liabilities — · Total assets $408K
Net-asset ratio
Net assets $284K · Total assets $408K
70%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $408K
0%
People & payroll
Highest Reported Total Compensation
Individual Tim Dela Cruz · Reported title Executive Director · Highest reported compensation $51K · Total expenses $497K
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $122K · Total expenses $497K
24%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 9%
Overhead ratio 91%
Fundraising cost ratio 0%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$38K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$436K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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