FRIENDS OF TRANSITIONS GUATEMALA: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF TRANSITIONS GUATEMALA (EIN 83-1776455)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-03-20
- IRS object ID
- 202400809349201805
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-20T19:20:51-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 954083485 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TURNER WARREN HWANG & CONRAD ACCTCY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 NORTH FIRST ST STE 202 | AddressLine1Txt |
| City | BURBANK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 831776455 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF TRANSITIONS GUATEMALA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 7322829289 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 OVERHILL ROAD | AddressLine1Txt |
| City | MILL VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94941 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RONALD BEVACQUA | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7322829289 | PhoneNum |
| Signature | 2024-03-18 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RONALD | PersonFirstNm |
| Person Last | BEVACQUA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | VALENTINO CREUS CPA | PreparerPersonNm |
| PTIN | P01054153 | PTIN |
| Phone | 8189549700 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | HTTPS://TRANSICIONESGUATEMALA.ORG/ | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $193,246 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $193,246 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $193,246 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $158,000 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $7,152 | OtherExpensesTotalAmt |
| Total Expenses | $165,152 | TotalExpensesAmt |
| Excess Or Deficit For Year | $28,094 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $14,627 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $42,721 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,627 | BOYAmt |
| EOY | $42,721 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,627 | BOYAmt |
| EOY | $42,721 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,627 | BOYAmt |
| EOY | $42,721 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | FRIENDS OF TRANSITIONS GUATEMALA SUPPORTS ASOCIACION TRANSICIONES WHICH IS A DISABLED PEOPLES ORGANIZATION OFFERING PERSONALIZED MOBILITY DEVICES AND SERVICES TO FACILITATE INDEPENDENT LIVING FOR IMPOVERISHED PEOPLE WITH DISABILITIES IN GUATEMALA. THIS OFFERING INCLUDES ALL-TERRAIN WHEELCHAIRS, TAILORED FOR ALL AGES AND TYPES OF DISABILITIES; PROSTHETICS AND ORTHOTICS, AND RELATED SERVICES FOR INDEPENDENT LIVING. MOST OF THE ASOCIACION TRANSICIONES STAFF HAVE MOBILITY IMPAIRMENTS WHICH GIVES THEM PRACTICAL EXPERIENCE TO EMPOWER OTHER PEOPLE WITH DISABILITIES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | FRIENDS OF TRANSITIONS GUATEMALA SUPPORTS ASOCIACION TRANSICIONES WHICH IS A DISABLED PEOPLES ORGANIZATION OFFERING PERSONALIZED MOBILITY DEVICES AND SERVICES TO FACILITATE INDEPENDENT LIVING FOR IMPOVERISHED PEOPLE WITH DISABILITIES IN GUATEMALA. THIS OFFERING INCLUDES ALL-TERRAIN WHEELCHAIRS, TAILORED FOR ALL AGES AND TYPES OF DISABILITIES; PROSTHETICS AND ORTHOTICS; AND RELATED SERVICES FOR INDEPENDENT LIVING. MOST OF THE ASOCIACION STAFF HAVE MOBILITY IMPAIRMENTS WHICH GIVES THEM PRACTICAL EXPERIENCE TO EMPOWER OTHER PEOPLE WITH DISABILITIES. 394 WHEELCHAIRS WERE PRODUCED DURING THE YEAR 2023. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $158,000 | GrantsAndAllocationsAmt |
| Foreign Grants | Yes (X) | ForeignGrantsInd |
| Program Service Expenses | $158,000 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $158,000 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| ALEXANDER GALVEZ | ||||
| CHIEF EXECUTIVE OFFICER | 2.00 | $0 | $0 | $0 |
| REBECCA PETERS | ||||
| SECRETARY | 2.00 | $0 | $0 | $0 |
| RONALD BEVACQUA | ||||
| CHIEF FINANCIAL OFFICER | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD BEVACQUA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 OVERHILL ROAD | AddressLine1Txt |
| City | MILL VALLEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94941 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7322829289 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $74,347 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,360 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,246 | CurrentTaxYearAmt |
| Total | $600,474 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $74,347 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,360 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,246 | CurrentTaxYearAmt |
| Total | $600,474 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $600,474 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $74,347 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,360 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $132,852 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,246 | CurrentTaxYearAmt |
| Total | $600,474 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: WHEELCHAIR AND PROSTHETICS GRANT. GRANTEE NAME: ASOCIACION TRANSICIONES. GRANTEE ADDRESS: CALLEJON LOS HORCONES NO48 ALDEA SAN FELIPE DE JESUS, ANTIGUA, GUATEMALA 03001. AMOUNT GIVEN: 158,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: BANK OF AMERICA FEES. AMOUNT: 497. DESCRIPTION: PAYPAL CONTRIBUTIONS COLLECTION FEES. AMOUNT: 566. DESCRIPTION: ACCOUNTING FEES. AMOUNT: 1,155. DESCRIPTION: CA FEES. AMOUNT: 75. DESCRIPTION: INVENTORY FOR FUTURE PRODUCTION. AMOUNT: 4,859. TOTAL TO FORM 990-EZ, LINE 16: 7,152. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |