2022-09-06T11:29:34-05:00 2020-12-31 203985546 JOHNSON OCONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2020-01-01 464456663 GUARDIAN COMMUNITY TRUST INC GUAR 9787753500 1 ELM SQUARE NO 2D ANDOVER MA 01810 SCOTT ROBILLARD PRESIDENT 9787753500 2022-09-06 1 SCOTT ROBILLARD XXX-XX-XXXX JOSEPH M GISO CPA MST P00030126 7819143400 2022-09-06 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z X PETER M MACY 1 ELM SQUARE NO 2D ANDOVER MA 01810 5488888 0 X WWW.GUARDIANCOMMUNITYTRUST.ORG X 2014 MA GUARDIAN COMMUNITY TRUST, INC. (GCT) ASSISTS DISABLED PERSONS TO ADDRESS THE CHALLENGES THEY FACE, THROUGH CONDUCTING MEANINGFUL OUTREACH AND PRACTICAL PROGRAMS DESIGNED TO ASSIST SUCH PERSONS INDIVIDUALLY AND COLLECTIVELY. GCT PROVIDES CRITICAL SUPPORT FOR DISABLED PERSONS BY PROVIDING SOCIAL SERVICES TO DISABLED PERSONS AND BY OPERATING A POOLED SPECIAL NEEDS TRUST FORMED PURSUANT TO 42 U.S.C. SECTION 1396P(D)(4)(C) SPECIFICALLY FOR THE BENEFIT OF SUCH DISABLED PERSONS. IN ADDITION, GCT ADMINISTERS INDIVIDUAL SPECIAL NEEDS TRUSTS FOR THOSE QUALIFYING UNDER 42 U.S.C. SECTION 1396P(D)(4)(A). GCT ALSO PARTICIPATES IN AND FUNDS RIGOROUS RESEARCH AND RELATED INITIATIVES TO SUPPORT PUBLIC GUARDIANSHIP IN THE COMMONWEALTH OF MASSACHUSETTS. 6 6 23 6 0 0 1854538 3574980 1883236 1874237 82231 -65580 9617 251 3829622 5383888 449004 328816 0 0 1501602 2115462 0 0 0 1008714 1109017 2959320 3553295 870302 1830593 8407552 9481938 1011653 220431 7395899 9261507 X GUARDIAN COMMUNITY TRUST, INC. (THE ORGANIZATION") WAS ORGANIZED AS A CHARITABLE NON-PROFIT CORPORATION ON JANUARY 6, 2014 UNDER CHAPTER 180 OF THE GENERAL LAWS OF MASSACHUSETTS. THE ORGANIZATION WAS FORMED TO PROVIDE AND ARRANGE FOR SERVICES TO DISABLED PERSONS. SERVICES PROVIDED INCLUDE TRUSTEE AND OTHER SUPPORT SERVICES FOR ELDERLY OR DISABLED PERSONS THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS. IN ADDITION TO ADMINISTERING A POOLED TRUST AND INDIVIDUAL SPECIAL NEEDS TRUSTS, THE MISSION OF THE ORGANIZATION IS TO ESTABLISH AND PERMANENTLY FUND A GUARDIANSHIP AGENCY IN MASSACHUSETTS TO SERVE THE INDIGENT WHO NEED PROTECTIVE FIDUCIARIES. 0 0 1537508 0 1874237 GUARDIAN COMMUNITY TRUST, INC. PROVIDES CRITICAL SUPPORT FOR DISABLED PERSONS BY OPERATING A POOLED TRUST AND INDIVIDUAL SPECIAL NEEDS TRUSTS ESTABLIHSED SPECIFICALLY FOR THE BENEFIT OF DISABLED PERSONS. 768270 0 251 GUARDIAN COMMUNITY TRUST, INC. COLLABORATES WITH THE MASSACHUSETTS GUARDIANSHIP POLICY INSTITUTE, AN INITIATIVE THAT IS COMMITTED TO RESEARCH, EDUCATION AND ADVOCACY ON ISSUES OF GUARDIANSHIP AND ITS ALTERNATIVES. 501620 0 0 PUBLIC GUARDIAN SERVICES, LLC (PGS): OFFERS GUARDIANSHIP AND CONSERVATORSHIP SERVICES TO UNDERSERVED POPULATIONS, INCLUDING DISABLED, ELDERLY, AND IMPOVERISHED INDIVIUDALS, COLLABORATING WITH PUBLIC AGENCIES, AND ENGAGING IN AND SUPPORTING INITIATIVES THAT RELATE TO ENHANCING PUBLIC GUARDIANSHIP WITHIN MASSACHUSETTS FOR THE BENEFIT OF VULNERABLE POPULATIONS, AND TO ENGAGE IN ANY AND ALL ACTIVITIES NECESSARY, ADVISABLE OR INCIDENTAL THERETO. 328816 328816 GUARDIAN COMMUNITY TRUST, INC. BOTH ITSELF AND BY PROVIDING GRANTS TO OTHER ORGANIZATIONS RESEARCHES AND SUPPORTS INITIATIVES FOR THE BENEFIT OF DISABLED PERSONS, INCLUDING SUPPORT AND/OR GUARDIANSHIP SERVICES TO RESIDENTS OF THE COMMONWEALTH WHO LACK FINANCIAL MEANS TO RETAIN PRIVATE FIDUCIARIES. 328816 328816 3136214 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 20 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JAMES MURRAY DIRECTOR OF FINANCE 9787753500 1 ELM SQUARE SUITE 2D ANDOVER MA 01810 SCOTT ROBILLARD PRESIDENT/DIRECTOR 5.00 X X 0 0 0 SORA J KIM TREASURER/DIRECTOR 5.00 X X 0 0 0 RUTH C YOUNG CLERK/DIRECTOR 5.00 X X 0 0 0 KIMBERLY BUTLER RAINEN CLERK/DIRECTOR 5.00 X X 0 0 0 JANE MURRAY DIRECTOR 5.00 X 0 0 0 MARK AURIEMMA DIRECTOR 5.00 X 0 0 0 PETER M MACY EXECUTIVE DIRECTOR/OFFICER 55.00 X 267849 0 1502 DANIELLE HOWARD DIRECTOR OF TRUSTEE SERVICES 40.00 X 157320 0 8226 JAMES P MURRAY DIRECTOR OF FINANCE 40.00 X 141261 0 22044 FREDERICK A HOVEY EXECTIVE DIRECTOR/PGS 40.00 X 147346 0 1928 HEATHER CONNORS DIRECTOR OF RESEARCH - FORMER 40.00 X 126607 0 21987 840383 0 55687 4 1 1 0 B&A PROPERTY PRESERVATION LLC 13 COLUMBIA DR UNIT 2 AMHERST NH 03031 CONSTRUCTION 208320 CASNER & EDWARDS LLP 303 CONGRESS STREET BOSTON MA 02210 LEGAL 127504 2 3574980 3574980 MULTI-PURPOSE SERVICES 525920 1874237 1874237 1874237 39420 39420 105000 -105000 -105000 -105000 OTHER INCOME 900099 251 251 251 5383888 1874488 0 -65580 328816 328816 693037 601305 91732 1193931 1035900 158031 115066 99836 15230 113428 98414 15014 183196 163960 19236 35003 31328 3675 96000 85920 10080 10000 8950 1050 215767 200687 15080 3578 2970 608 92046 59310 32736 200221 179387 20834 74375 63001 11374 8086 8086 687 687 51229 42520 8709 19336 17046 2290 EQUIPMENT 20729 18393 2336 MEALS AND ENTERTAINMENT 17028 14192 2836 REPAIRS AND MAINTENANCE 14230 12298 1932 UTILITIES 13753 11415 2338 53753 51793 1960 3553295 3136214 417081 0 478659 663098 5195657 3499019 1084633 1344871 40117 28600 2849979 187774 1247759 2662205 255727 1216945 105000 67200 8407552 9481938 220904 220431 790749 0 1011653 220431 X 7395899 9261507 7395899 9261507 8407552 9481938 1830593 35015 0 X X 0 1 X 1 0 X 1474151 2443240 1853161 1854538 3574980 11200070 1603557 1954551 1932354 1883236 1874237 9247935 3077708 4397791 3785515 3737774 5449217 20448005 0 279085 420304 225276 13143 747809 1685617 279085 420304 225276 13143 747809 1685617 18762388 1323 1127 40072 82465 39420 164407 1323 1127 40072 82465 39420 164407 1477 11897 9617 251 23242 3079031 4400395 3837484 3829856 5488888 20635654 0.90920 0.92100 0.00800 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96402 96402 3456893 3553295 327665 81916 0 0 257857 284179 297966 327665 1167667 1751501 148534 97101 92700 96402 434737 64464 71045 74492 81916 291917 437876 0 0 6770791 2784231 69075 328816 1320128 7975153 5736611 1854538 77461 449004 448815 6770791 4649318 1853161 39403 397643 407628 5736611 2787903 2443240 1047 222029 360843 4649318 1640229 1474151 1153 327630 2787903 1.00000 0 0 2064524 2064524 0 555057 115462 439595 230398 72312 158086 2662205 MUTUAL FUNDS 1216945 C 1216945 X 5513903 35015 35015 5478888 10000 -105000 -95000 5383888 3648295 105000 105000 3543295 10000 10000 3553295 PART X, LINE 2: ON NOVEMBER 2, 2016, THE ORGANIZATION FILED A PETITION FOR DECLARATORY JUDGMENT IN THE UNITED STATES TAX COURT. THE PETITION ASKS THE COURT TO DECLARE THAT GUARDIAN COMMUNITY TRUST, INC. IS AN ORGANIZATION EXEMPT FROM FEDERAL TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THAT THE ORGANIZATION IS A PUBLIC CHARITY AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 509(A)(2). THE FILING OF THIS PETITION WAS MADE PURSUANT TO THE FAILURE OF THE INTERNAL REVENUE SERVICE TO MAKE A DETERMINATION OF THE ORGANIZATION'S EXEMPT STATUS WITHIN THE STATUTORY 270-DAY REQUIREMENT. THERE IS NO INDICATION THAT THE ORGANIZATION WILL NOT RECEIVE THEIR TAX EXEMPTION, THEREFORE, NO TAX ACCRUALS HAVE BEEN MADE. THE ORGANIZATION EXPECTS TO QUALIFY AS A TAX-EXEMPT NON-PROFIT ORGANIZATION UNDER CHAPTER 180 OF THE COMMONWEALTH OF MASSACHUSETTS AS A NON-PROFIT CORPORATION, AND HAS MADE THE NECESSARY FEDERAL FILINGS FOR TAX EXEMPTION. UNRELATED BUSINESS INCOME WOULD BE TAXABLE ACCORDING TO APPLICABLE INTERNAL REVENUE CODE SECTIONS. THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION FILES A FEDERAL AND MASSACHUSETTS TAX RETURN. THE STATUTE OF LIMITATIONS FOR THIS JURISDICTION IS GENERALLY THREE YEARS. THE ORGANIZATION HAS NO RETURNS UNDER EXAMINATION AS OF DECEMBER 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON THE SALE OF ASSETS PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON THE SALE OF ASSETS 0 GREATER BOSTON LEGAL SERVICES INC 197 FRIEND STREET BOSTON MA 02114 042103907 501(C)(3) 160000 CASH FUNDING OF 2 PROJECTS INTENDED TO PRODUCE RESEARCH, IDEAS AND POLICY INITIATIVES IN SUPPORT OF EDUCATING THE PUBLIC REGARDING GUARDIANSHIP-RELATED ISSUES. NORTHEAST LEGAL AID INC 50 ISLAND STREET WUITE 203A LAWRENCE MA 01840 237381007 501(C)(3) 75000 CASH TO DEVELOP A STATEWIDE PROGRAM OF OUTREACH, TRAINING, SUPPORT AND SUPERVISION TO ENCOURAGE QUALIFIED FAMILY MEMBERS AND VOLUNTEERS TO SERVE AS GUARDIANS AND/OR CONSERVATORS. BOSTON VA RESEARCH INSTITUTE 5 POST OFFICE SQUARE 16-28 BOSTON MA 02109 043081524 501(C)(3) 81316 CASH THE AIM OF THE PROPOSED RESEARCH IS TO CONTINUE THE LINE OF INQUIRY INTO PUBLIC GUARDIANSHIP. THIS IS A MULTI-PHASE PROJECT. AS A RESULT OF OUR PHASE 1 PROJECT WE IDENTIFIED SEVERAL NEXT STEPS, INCLUDING SURVEYS OF CLINICIANS AND GUARDIANS; TRACKING OF DATA WITH "MASS COURTS" DATA BASE AND THE EXECUTIVE OFFICE OF ELDER AFFAIRS; INTERVIEWS WITH THOSE UNDER/ PREVIOUSLY UNDER GUARDIANSHIP. THIS PROPOSAL CONCERNS SURVEYS OF CLINICIANS AND GUARDIANS. THE RESULTS OF THIS STUDY ARE INTENDED TO SUPPORT CONTINUED DEVELOPMENT OF SOUND PUBLIC POLICY TOWARD UNMET GUARDIANSHIP NEEDS IN THE COMMONWEALTH. MASSACHUSETTS ADVOCATES FOR NURSING HOME REFORM PO BOX 560224 MEDFORD MA 02156 204452596 501(C)(3) 12500 CASH TO SUPPORT THE ADVOCACY BY MANHR FOR REGULATORY AND PRACTICE IMPROVEMENTS THAT WILL INCREASE THE SAFETY AND WELL-BEING OF INDIVIDUALS WHO ARE RECEIVING CARE IN SKILLED NURSING FACILITIES IN MASSACHUSETTS. 4 0 SCHEDULE I, LINE 1, COLUMN (H): THE RESEARCH AND LEARNINGS FROM THESE GRANTS ARE MADE AVAILABLE TO THE PUBLIC VIA PAPERS, ARTICLES, SYMPOSIA, COLLOQUIA AND OTHER METHODS. X X X X X 0 0 0 0 0 0 0 0 0 PETER M MACY EXECUTIVE DIRECTOR/OFFICER 267849 0 0 0 0 0 0 0 1502 0 269351 0 0 0 DANIELLE HOWARD DIRECTOR OF TRUSTEE SERVICES 157320 0 0 0 0 0 0 0 8226 0 165546 0 0 0 JAMES P MURRAY DIRECTOR OF FINANCE 141261 0 0 0 0 0 0 0 22044 0 163305 0 0 0 HEATHER CONNORS DIRECTOR OF RESEARCH - FORMER 126607 0 0 0 0 0 0 0 21987 0 148594 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE DIRECTOR OF FINANCE, THEN PRESENTED TO THE PRESIDENT AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND OFFICER REVIEWS AND SIGNS A COPY OF THE CONFLICT ON INTEREST POLICY ANNUALLY. PURSUANT TO THE POLICY, THEY ARE COMPELLED TO DISCLOSE POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ENGAGES A PROFESSIONAL COMPENSATION CONSULTANT TO CONDUCT PERIODIC COMPENSATION STUDIES TO DETERMINE A REASONABLE SALARY RANGE FOR THE EXECUTIVE DIRECTOR AND OFFICERS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE THROUGH THE MASSACHUSETTS DIVISION OF PUBLIC CHARITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE THROUGH THE MASSACHUSETTS DIVISION OF PUBLIC CHARITIES. FORM 990, PART XII, LINE C THE DIRECTOR OF FINANCE OVERSEES THE AUDIT PROCESS. PUBLIC GUARDIAN SERVICES LLC ONE ELM SQUARE 2D ANDOVER MA 01810 893941730 OFFERS GUARDIANSHIP & CONSERVATORSHIP SERVICES TO INDIGENT BY COURT APPT. MA 249341 237489 GUARDIAN COMMUNITY TRUST INC THE CENTER FOR GUARDIANSHIP EXCELLENCE LLC ONE ELM SQUARE 2D ANDOVER MA 01810 853502421 CONDUCTS RESEARCH, EDUCATION, AND TRAININGS REGARDING GUARDIANSHIP. MA 39100 39100 GUARDIAN COMMUNITY TRUST INC