GUARDIAN COMMUNITY TRUST INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- GUARDIAN COMMUNITY TRUST INC (EIN 46-4456663)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-10
- IRS object ID
- 202233149349303878
- Schema version
- 2021v4.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-10T12:17:32-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203985546 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON OCONNOR FERON & CARUCCI LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 EDGEWATER DRIVE SUITE 210 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464456663 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GUARDIAN COMMUNITY TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GUAR | BusinessNameControlTxt |
| Phone | 9787753500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 ELM SQUARE 2D | AddressLine1Txt |
| City | ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01810 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT ROBILLARD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9787753500 | PhoneNum |
| Signature | 2022-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | ROBILLARD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH M GISO CPA MST | PreparerPersonNm |
| PTIN | P00030126 | PTIN |
| Phone | 7819143400 | PhoneNum |
| Preparation | 2022-11-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETER M MACY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 ELM SQUARE 2D | AddressLine1Txt |
| City | ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01810 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,546,171 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GUARDIANCOMMUNITYTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT QUALITY OF LIFE FOR VULNERABLE ELDERLY AND DISABLED PERSONS IN MASSACHUSETTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,574,980 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,671,176 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,874,237 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,627,206 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$65,580 | PYInvestmentIncomeAmt |
| CY Investment Income | $75,749 | CYInvestmentIncomeAmt |
| PY Other Revenue | $251 | PYOtherRevenueAmt |
| CY Other Revenue | $67 | CYOtherRevenueAmt |
| PY Total Revenue | $5,383,888 | PYTotalRevenueAmt |
| CY Total Revenue | $4,374,198 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $328,816 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $53,716 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,115,462 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,551,487 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,109,017 | PYOtherExpensesAmt |
| CY Other Expenses | $1,088,848 | CYOtherExpensesAmt |
| PY Total Expenses | $3,553,295 | PYTotalExpensesAmt |
| CY Total Expenses | $3,694,051 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,830,593 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $680,147 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,481,938 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,151,516 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $220,431 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $263,827 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,261,507 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,887,689 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | GUARDIAN COMMUNITY TRUST, INC. (THE ORGANIZATION") WAS FORMED TO PROVIDE AND ARRANGE FOR SERVICES TO ELDERLY AND DISABLED PERSONS. SERVICES INCLUDE TRUSTEE AND OTHER SUPPORT SERVICES FOR ELDERLY AND 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,463,500 | ExpenseAmt |
| Revenue | $1,627,206 | RevenueAmt |
| Desc | 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 NEARLY ALL OF WHOM ARE ELDERLY. 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $618,197 | ExpenseAmt |
| Grant | $53,716 | GrantAmt |
| Revenue | $67 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $718,560 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | 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. PGS WORKS CLOSELY WITH AND UNDER THE SUPERVISION OF THE MASSACHUSETTS PROBATE AND FAMILY COURT, IN PARTICULAR, IN CONNECTION WITH PROVIDING SUCH GUARDIANSHIP AND CONSERVATORSHIP SERVICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $480,154 | ExpenseAmt |
| Desc | THE CENTER FOR GUARDIANSHIP EXCELLENCE CONDUCTS RESEARCH, SCHOLARSHIP, TRAINING, AND SUPPORT TO GUIDE GUARDIANS IN UNDERSTANDING AND ADVOCATING FOR THE VALUES AND WISHES OF THOSE UNDER GUARDIANSHIP. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $480,154 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $3,280,411 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES MURRAY DIRECTOR OF FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9787753500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 ELM SQUARE SUITE 2D | AddressLine1Txt |
| City | ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01810 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SCOTT ROBILLARD | ||||||||
| PRESIDENT/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SORA J KIM | ||||||||
| TREASURER/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KIMBERLY BUTLER RAINEN | ||||||||
| CLERK/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JANE MURRAY | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK AURIEMMA | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER M MACY | ||||||||
| EXECUTIVE DIRECTOR/OFFICER | 55.00 | Yes (X) | $271,501 | $0 | $1,343 | |||
| DANIELLE HOWARD | ||||||||
| DIRECTOR OF TRUSTEE SERVICES | 40.00 | Yes (X) | $147,956 | $0 | $8,798 | |||
| JAMES P MURRAY | ||||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $135,133 | $0 | $23,970 | |||
| FREDERICK A HOVEY | ||||||||
| EXECUTIVE DIRECTOR/PGS | 40.00 | $154,173 | $0 | $2,158 | Yes (X) | |||
| HEATHER L CONNORS | ||||||||
| EXECUTIVE DIRECTOR/CGE | 40.00 | $142,219 | $0 | $23,910 | Yes (X) | |||
| WYNN A GERHARD | ||||||||
| JUDICIAL & FAM SUPP PRGRM DVLPR | 40.00 | $107,680 | $0 | $17,220 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $958,662 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $77,399 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASNER & EDWARDS LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 CONGRESS STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL | ServicesDesc |
| Compensation | $192,237 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,671,176 | AllOtherContributionsAmt |
| Total Contributions | $2,671,176 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MULTI-PURPOSE SERVICES | Desc |
| Business | 525920 | BusinessCd |
| Total Revenue Column | $1,627,206 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,627,206 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,627,206 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,582 | TotalRevenueColumnAmt |
| Exclusion | $75,582 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,172,140 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,171,973 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $167 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $167 | TotalRevenueColumnAmt |
| Exclusion | $167 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $67 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $67 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $67 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,374,198 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,627,273 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $75,749 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,716 | TotalAmt |
| Program Services | $53,716 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $708,763 | TotalAmt |
| Program Services | $624,548 | ProgramServicesAmt |
| Management And General | $84,215 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,559,153 | TotalAmt |
| Program Services | $1,373,895 | ProgramServicesAmt |
| Management And General | $185,258 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,180 | TotalAmt |
| Program Services | $112,069 | ProgramServicesAmt |
| Management And General | $15,111 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,391 | TotalAmt |
| Program Services | $137,809 | ProgramServicesAmt |
| Management And General | $18,582 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,488 | TotalAmt |
| Program Services | $214,065 | ProgramServicesAmt |
| Management And General | $11,423 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,235 | TotalAmt |
| Program Services | $44,842 | ProgramServicesAmt |
| Management And General | $2,393 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,249 | TotalAmt |
| Program Services | $93,272 | ProgramServicesAmt |
| Management And General | $4,977 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Program Services | $9,493 | ProgramServicesAmt |
| Management And General | $507 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,367 | TotalAmt |
| Program Services | $167,699 | ProgramServicesAmt |
| Management And General | $4,668 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,121 | TotalAmt |
| Program Services | $2,622 | ProgramServicesAmt |
| Management And General | $499 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,952 | TotalAmt |
| Program Services | $117,716 | ProgramServicesAmt |
| Management And General | $41,236 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,255 | TotalAmt |
| Program Services | $89,996 | ProgramServicesAmt |
| Management And General | $14,259 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,041 | TotalAmt |
| Program Services | $78,994 | ProgramServicesAmt |
| Management And General | $15,047 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,494 | TotalAmt |
| Program Services | $14,494 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,247 | TotalAmt |
| Program Services | $71,608 | ProgramServicesAmt |
| Management And General | $13,639 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,284 | TotalAmt |
| Program Services | $31,999 | ProgramServicesAmt |
| Management And General | $1,285 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER | $28,465 | $28,465 | |
| RESEARCH | $5,554 | $5,554 | |
| EDUCATION | $4,715 | $4,715 | |
| PROFESSIONAL DEVELOPMEN | $3,381 | $2,840 | $541 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,694,051 | TotalAmt |
| Program Services | $3,280,411 | ProgramServicesAmt |
| Management And General | $413,640 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,098 | BOYAmt |
| EOY | $463,137 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,499,019 | BOYAmt |
| EOY | $232,185 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,344,871 | BOYAmt |
| EOY | $1,163,348 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,600 | BOYAmt |
| EOY | $50,048 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,423,587 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $249,127 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,662,205 | BOYAmt |
| EOY | $3,174,460 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,216,945 | BOYAmt |
| EOY | $4,910,457 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,200 | BOYAmt |
| EOY | $157,881 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,481,938 | BOYAmt |
| EOY | $10,151,516 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,431 | BOYAmt |
| EOY | $263,827 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,431 | BOYAmt |
| EOY | $263,827 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,261,507 | BOYAmt |
| EOY | $9,887,689 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,261,507 | BOYAmt |
| EOY | $9,887,689 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,481,938 | BOYAmt |
| EOY | $10,151,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $680,147 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$53,965 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $2,443,240 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,853,161 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,854,538 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,574,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,671,176 | CurrentTaxYearAmt |
| Total | $12,397,095 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,954,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,932,354 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,883,236 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,874,237 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,627,206 | CurrentTaxYearAmt |
| Total | $9,271,584 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,397,791 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,785,515 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,737,774 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,449,217 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,298,382 | CurrentTaxYearAmt |
| Total | $21,668,679 | 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 | $21,668,679 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,127 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,072 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,420 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,582 | CurrentTaxYearAmt |
| Total | $238,666 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,127 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,072 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,465 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,420 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,582 | CurrentTaxYearAmt |
| Total | $238,666 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,477 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,897 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,617 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $251 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67 | CurrentTaxYearAmt |
| Total | $23,309 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,400,395 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,837,484 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,829,856 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,488,888 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,374,031 | CurrentTaxYearAmt |
| Total | $21,930,654 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98810 | PublicSupportCY509Pct |
| Public Support PY509 | 0.90920 | PublicSupportPY509Pct |
| Investment Income CY | 0.01090 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00800 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER MISSION REVENUE |
| EXCESS PAYMENTS - NONDISQUALIFIED PERSONS-PART III,LINE 7B | FOR THE PERIOD 2017 TO 2020, AMOUNTS WERE INCORRECTLY INCLUDED ON LINE 7B AS REVENUE FROM PERFORMANCES FROM NON-DISQUALIFIED INDIVIDUALS. THESE AMOUNTS WERE CONTRIBUTIONS AND GIFTS FROM DONORS AND SHOULD NOT HAVE BEEN INCLUDED ON LINE 7B. WE HAVE REMOVED TO CORRECTLY REPRESENT SCHEDULE A, PUBLIC SUPPORT PERCENTAGE. |
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 C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $98,249 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $98,249 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,595,802 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $3,694,051 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $334,703 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $83,676 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $284,179 | CurrentYearMinus3Amt |
| Current Year Minus2 | $297,966 | CurrentYearMinus2Amt |
| Current Year Minus1 | $327,665 | CurrentYearMinus1Amt |
| Current Year | $334,703 | CurrentYearAmt |
| Total | $1,244,513 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,866,770 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $97,101 | CurrentYearMinus3Amt |
| Current Year Minus2 | $92,700 | CurrentYearMinus2Amt |
| Current Year Minus1 | $96,402 | CurrentYearMinus1Amt |
| Current Year | $98,249 | CurrentYearAmt |
| Total | $384,452 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $71,045 | CurrentYearMinus3Amt |
| Current Year Minus2 | $74,492 | CurrentYearMinus2Amt |
| Current Year Minus1 | $81,916 | CurrentYearMinus1Amt |
| Current Year | $83,676 | CurrentYearAmt |
| Total | $311,129 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $466,694 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,975,153 | BeginningYearBalanceAmt |
| Contributions | $3,034,490 | ContributionsAmt |
| Investment Earnings Or Losses | $21,154 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $53,716 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,783,827 | OtherExpendituresAmt |
| End Year Balance | $9,193,254 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,770,791 | BeginningYearBalanceAmt |
| Contributions | $2,784,231 | ContributionsAmt |
| Investment Earnings Or Losses | $69,075 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $328,816 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,320,128 | OtherExpendituresAmt |
| End Year Balance | $7,975,153 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,736,611 | BeginningYearBalanceAmt |
| Contributions | $1,854,538 | ContributionsAmt |
| Investment Earnings Or Losses | $77,461 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $449,004 | GrantsOrScholarshipsAmt |
| Other Expenditures | $448,815 | OtherExpendituresAmt |
| End Year Balance | $6,770,791 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,649,318 | BeginningYearBalanceAmt |
| Contributions | $1,853,161 | ContributionsAmt |
| Investment Earnings Or Losses | $39,403 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $397,643 | GrantsOrScholarshipsAmt |
| Other Expenditures | $407,628 | OtherExpendituresAmt |
| End Year Balance | $5,736,611 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,787,903 | BeginningYearBalanceAmt |
| Contributions | $2,443,240 | ContributionsAmt |
| Investment Earnings Or Losses | $1,047 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $222,029 | GrantsOrScholarshipsAmt |
| Other Expenditures | $360,843 | OtherExpendituresAmt |
| End Year Balance | $4,649,318 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,064,524 | OtherCostOrOtherBasisAmt |
| Book Value | $2,064,524 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,120,321 | OtherCostOrOtherBasisAmt |
| Depreciation | $156,026 | DepreciationAmt |
| Book Value | $964,295 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $238,742 | OtherCostOrOtherBasisAmt |
| Depreciation | $93,101 | DepreciationAmt |
| Book Value | $145,641 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,174,460 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $4,910,457 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,910,457 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,310,233 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$53,965 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$53,965 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,364,198 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $10,000 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $10,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,374,198 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,684,051 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,684,051 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $10,000 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $10,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,694,051 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 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, 2021. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| NORTHEAST LEGAL AID INC | |||||||||
| 50 ISLAND STREET WUITE 203A | LAWRENCE | MA | 01840 | 237381007 | 501(C)(3) | $46,216 | $0 | 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. |
| MASSACHUSETTS ADVOCATES FOR NURSING HOME REFORM | |||||||||
| PO BOX 560224 | MEDFORD | MA | 02156 | 204452596 | 501(C)(3) | $7,500 | $0 | 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. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE BOARD VOTES ON ANY GRANTS THAT ARE AWARDED, AND ORGANIZATION TRACKS HOURS APPLIED AGAINST THE GRANTS EITHER THROUGH THE INVOICES FROM THE GRANTEE, OR A YEAR-END REPORT. |
| 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER M MACY | ||||||||||||||
| EXECUTIVE DIRECTOR/OFFICER | $271,501 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,343 | $0 | $272,844 | $0 | $0 | $0 |
| HEATHER L CONNORS | ||||||||||||||
| EXECUTIVE DIRECTOR/CGE | $142,219 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $23,910 | $0 | $166,129 | $0 | $0 | $0 |
| JAMES P MURRAY | ||||||||||||||
| DIRECTOR OF FINANCE | $135,133 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $23,970 | $0 | $159,103 | $0 | $0 | $0 |
| DANIELLE HOWARD | ||||||||||||||
| DIRECTOR OF TRUSTEE SERVICES | $147,956 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,798 | $0 | $156,754 | $0 | $0 | $0 |
| FREDERICK A HOVEY | ||||||||||||||
| EXECUTIVE DIRECTOR/PGS | $154,173 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,158 | $0 | $156,331 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | GUARDIAN COMMUNITY TRUST'S (GCT) FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN OUTSIDE ACCOUNTING FIRM. FOLLOWING GCT'S INTERNAL MANAGEMENT'S REVIEW, THE OUTSIDE ACCOUNTING FIRM WILL MAKE EDITS AS NECESSARY AND FINALIZE THE FORM 990. COPIES OF THE COMPLETED FORM 990 WILL BE DISTRIBUTED TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS. |
| 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 | COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS UTILIZES INDEPENDENT, THIRD-PARTY ADVISORS, CONSULTANTS, AND COUNSEL TO CONDUCT PERIODIC COMPENSATION STUDIES, WHICH ENCOMPASS COMPARABLE, RELEVANT MARKET DATA FOR THE ORGANIZATION'S POSITIONS OBTAINED FROM PUBLISHED SURVEYS AND OTHER AVAILABLE SOURCES SUCH AS PEER ORGANIZATIONS' 990 FORMS. OTHER SURVEYS OF SPECIALIZED SKILL SET OR EMPLOYEE ATTRIBUTES CRITICAL TO THE SUCCESS OF THE ORGANIZATION WILL ALSO BE INCORPORATED AS NEEDED. THE MOST RECENT COMPENSATION STUDY PRESENTED TO THE BOARD OF DIRECTORS WAS IN OCTOBER OF 2021. ALL COMPENSATION DECISIONS MADE ARE DOCUMENTED IN THE MINUTES. |
| 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| PUBLIC GUARDIAN SERVICES LLC | |||||||||
| ONE ELM SQUARE 2D | ANDOVER | MA | 01810 | 893941730 | OFFERS GUARDIANSHIP & CONSERVATORSHIP SERVICES TO INDIGENT BY COURT APPT. | MA | $0 | $213,552 | GUARDIAN COMMUNITY TRUST INC |
| THE CENTER FOR GUARDIANSHIP EXCELLENCE LLC | |||||||||
| ONE ELM SQUARE 2D | ANDOVER | MA | 01810 | 853502421 | RESEARCH, EDUCATION, SCHOLARSHIP, TRAININGS REGARDING GUARDIANSHIP. | MA | $0 | $179,492 | GUARDIAN COMMUNITY TRUST INC |
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