2024-04-24T10:01:23-07:00 2023-12-31 521680924 HELEN NELSON CPA 14612 MAPLE RIDGE HANCOCK MD 21750 990 2023-01-01 823554278 Guernica Centre for InternationalJustice GUER 2 Embarcadero Center 8th Floor San Francisco CA 94111 Almudena Bernabeu Executive Director 2024-04-24 true Almudena Bernabeu 999009999 true Helen Nelson P01343112 3015000556 X 0 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Almudena Bernabeu 2 Embarcadero Center 8th Floor San Francisco CA 94111 1769955 false X https://www.guernicacentre.org/ X 2018 CA 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. 8 8 0 10 0 561060 1769955 0 0 0 561060 1769955 7000 0 0 358881 401292 0 190387 705393 738306 1071274 1139598 -510214 630357 645309 1295911 18447 38692 626862 1257219 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. false false 800744 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. 800744 true true false false false false false false false false false false false false false true true false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false true 6 0 true 0 false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false false true true true false false true false false CA X Accounting for Change LLC 2023866433 1125 West Street Annapolis MD 21401 Michael Reed Hurtado COO 40.00 0.00 X 126978 0 23246 Almudena Bernabeu Executive Dir. 40.00 0.00 X 102353 0 25290 Patty Blum Chairman 1.00 0.00 X X 0 0 0 Toby Cadman Chairman 1.00 0.00 X X 0 0 0 Beth Van Schaack Vice President 1.00 0.00 X X 0 0 0 Fernando del Canto Treasurer 1.00 0.00 X X 0 0 0 Nema Milenima Treasurer 1.00 0.00 X X 0 0 0 Sandy Coliver Secretary 1.00 0.00 X X 0 0 0 Stuart Sender Director 1.00 0.00 X 0 0 0 Yendi Gesindi Director 1.00 0.00 X 0 0 0 229331 48536 2 false true false 0 1769955 1769955 0 0 0 0 0 0 0 0 0 0 1769955 X 0 0 0 0 229331 106893 35631 86807 0 87206 65468 4123 17615 0 59432 32362 7464 19606 25323 13789 3180 8354 0 0 25027 25027 0 0 0 489420 429221 60199 0 0 92 50 12 30 0 26307 13946 4000 8361 100639 95837 2977 1825 0 42689 11471 962 30256 0 0 0 5620 3060 706 1854 PEO fees 13880 7558 1743 4579 program expenses 10761 10761 miscellaneous 10453 2143 427 7883 telephone 5989 3261 752 1976 7429 4924 1264 1241 1139598 800744 148467 190387 489988 5502 0 153000 1288000 0 0 0 0 0 88 0 0 0 0 0 2321 2321 645309 1295911 18447 38692 18447 38692 X 220095 154351 406767 1102868 626862 1257219 645309 1295911 630357 X X false true X true false X 158990 930415 1352022 561060 1769955 4772442 0 0 158990 930415 1352022 561060 1769955 4772442 2552964 2219478 0 0 0 4772442 0.46510 0.43770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1769955 1769955 1769955 1139598 1139598 1139598 Part X : FIN48 Footnote Guernica Centre for International Justice is an exempt organization operating under Section 501c3 of the Internal Revenue Code, and the Organization is exempt from Federal and State taxes on any net income derived from activities related to its exempt purpose. This code section enables the Organization to accept donations that qualify as charitable contributions to the donor. The Organization is taxed on net income from unrelated business activities. The Organization did not have any income tax liability from unrelated business activities during the year that ended December 31, 2023. Accounting principles generally accepted in the United States of America require the Organization to evaluate uncertain tax positions taken. The financial statement effect of a tax position is recognized when the tax position is more likely than not, based on technical merits, to be sustained upon examination by the IRS. Guernica Centre for International Justice has analyzed the tax positions for the year ended December 31, 2023, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The Organization is subject to routine audits by taxing authorities however there are currently no audits or any tax periods in progress. It is the Organization's policy to recognize interest and/or penalties related to uncertain tax positions. As of December 31, 2023, there were no such accruals for interest and/or penalties. Central America 0 2 program services human rights violations 40741 Europe 0 8 program services human rights violations 149000 North America 0 5 program services human rights violations 74395 Europe 1 4 administrative administrative 87417 South America 0 11 Program Services human rights violations 140759 North America 0 1 administrative adminstrative 1763 Europe 0 0 fundraising fundraising 229 1 31 1 31 494304 494304 justice assistance 1 false false false false false false false false false false false false false false false Michael Reed Hurtado COO 126978 23246 150224 Form 990, Part VI, Section B, Line 11b The 990 will be reviewed by the Executive Director prior to signing and filing. Form 990, Part VI, Section B, Line 12c The conflict of interest policy was discussed directly with all board members as the board was being created and policies put in practice. The conflict of interest policy included in the bylaws relects IRS recommendations. Beginning in 2019, each board member has to sign a no-conflict-of-interest annual statement and discuss with the Executive Director. Furthermore, the Executive Director asks to be notified if any conflict of interest arises in the course of the year. All conflicts of interest are documented and kept on file. Form 990, Part VI, Section B, Line 15a Hired in 2019, the Executive Director's compensation was made on the market rates for a specialized non-governmental organization. Available data on ED's serving in California-based organizations, and comparable organizations in NY and DC were examined. The initial board agreed with the determination. Form 990, Part VI, Section C, Line 19 The organization provides copies of governing documents and IRS filings to members of the general public upon request. Form 990, Part XII, Line 2c The board does provide oversight on the audit process. Part V, Line 2a, and Part I Line 5 Number of individuals employed. Guernica Centre for International Justice uses a Professional Employer Organization (PEO) service and does not directly employ individuals. W-2's are issued by the PEO, a third party, so Guernica issues no W-2's.