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Nonprofit · EIN 66-0942233

GUAM CONSERVATORY OF ARTS INC

Also known as GUAM CONSERVATORY

Tax-exempt (reinstated) · TAMUNING, GU 96931

Financials

$98K$89K2021$165K$118K2023$264K$93K2024$197K$113K2025
Revenue Expenses · by fiscal year end
Financials of GUAM CONSERVATORY OF ARTS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$196,897$113,281$83,616$470,867$74,676$396,191
December 31, 2024990$264,189$93,303$170,886$389,866$77,292$312,574
December 31, 2023990$164,542$118,053$46,489$112,846$15,636$97,210
December 31, 2021990-EZ$98,038$88,653$9,385$30,979$0$30,979
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$118,853
of which government grants
$52,119
Program service revenue
$70,749
Investment income
$630
Other revenue
$6,665

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$40,694
Travel
$2,061
Program services (functional)
$113,281

Balance sheet and other

Total assets, start of year
$389,866
Total assets, end of year
$470,867
Total liabilities, end of year
$74,676
Net assets, end of year
$396,191
Land, buildings and equipment
$162,153
Net assets without donor restrictions
$396,191
Gross receipts
$196,897
Employees
0
Volunteers
29
Year formed
2020
State of legal domicile
GU

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
EUGENE B BORDALLOPRESIDENT
Trustee or director, Officer, Key employee, Highest-paid employee
40$10,995
ROSANNA ROBINSON DACANAYSECRETARY
Trustee or director, Officer
1$2,110
REBECCA Z GRUNZKETREASURER
Trustee or director, Officer, Key employee
2$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
EUGENE B BORDALLOPRESIDENT
Trustee or director, Officer, Key employee, Highest-paid employee
40$0
REBECCA Z GRUNZKETREASURER
Trustee or director, Officer
1$0
MARILYN MANIBUSANDIRECTOR
Trustee or director
1$0
MICHAEL A PANGELINANSECRETARY
Trustee or director, Officer
1$0
JUDY NICHOLSONDIRECTOR
Trustee or director
1$0
Amanda KathreinDirector
Trustee or director
1$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
EUGENE B BORDALLOPRESIDENT
Trustee or director, Officer, Highest-paid employee
40$0
REBECCA Z GRUNZKETREASURER
Trustee or director, Officer
1$0
MARILYN MANIBUSANDIRECTOR
Trustee or director
1$0
MICHAEL A PANGELINANSECRETARY
Trustee or director, Officer
1$0
JUDY NICHOLSONDIRECTOR
Trustee or director
1$0
990-EZ for the year ended December 31, 2021: 5 people
NameTitleHours / weekCompensation
EUGENE B BORDALLOCEO PRESIDENT60$4,000
KRISTINA F W MANIBUSANTREASURER5$0
MIA PEREZSECRETARY5$0
MICHAEL A PANGELINANDIRECTOR2$0
ANDREW PEREZDIRECTOR2$0

Address and contacts

Address (IRS master file)
PO BOX 8959, TAMUNING, GU 96931-8959
In care of
% EUGENE BORDALLO
Principal officer (990 for 2025)
Eugene Bordallo, PO Box 8959, Tamuning, GU 96931
Signed the 990
Eugene Bordallo, President
Phone
(671) 929-7799

Mission

PERFORMING ARTS SCHOOL FOR DISADVANTAGED YOUTH ON GUAM. ORGANIZATION'S STRUCTURE WAS DAMAGED FROM TYPHOON MAWAR IN 2023 THEREFORE ORG HAS REDUCED SERVICES.

990 for the year ended December 31, 2025

Program accomplishments

  • ORGANIZATION CONTINUED ITS PROGRAMMING IN CLASSICAL BALLET, TAP, ART AND MUSIC LESSONS AND FOR CHILDREN AGES 5-70.
    Expenses $113,281 · revenue $142,098

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
66-0942233
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$470,867
Income (IRS master file)
$196,897

Revocation and reinstatement

Exemption revoked
May 15, 2023
Posted by the IRS
August 14, 2023
Reinstated
Effective May 15, 2023

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$196,897$113,281$470,867XML
990December 2024$264,189$93,303$389,866XML
990December 2023$164,542$118,053$112,846XML
990-EZDecember 2021$98,038$88,653$30,979XML

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 66-0942233).

Questions about GUAM CONSERVATORY OF ARTS INC

What is the EIN of GUAM CONSERVATORY OF ARTS INC?
The employer identification number (EIN) of GUAM CONSERVATORY OF ARTS INC is 66-0942233.
Is GUAM CONSERVATORY OF ARTS INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
Are donations to GUAM CONSERVATORY OF ARTS INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does GUAM CONSERVATORY OF ARTS INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of GUAM CONSERVATORY OF ARTS INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did GUAM CONSERVATORY OF ARTS INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of GUAM CONSERVATORY OF ARTS INC?
The 990 for the year ended December 31, 2025 names Eugene Bordallo.
Who are the officers and directors of GUAM CONSERVATORY OF ARTS INC?
The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $10,995 (EUGENE B BORDALLO, PRESIDENT).
How much revenue does GUAM CONSERVATORY OF ARTS INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $196,897, expenses of $113,281 and total assets of $470,867 at year end.

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