2022-11-10T12:17:32-06:00 2021-12-31 203985546 JOHNSON OCONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2021-01-01 464456663 GUARDIAN COMMUNITY TRUST INC GUAR 9787753500 1 ELM SQUARE 2D ANDOVER MA 01810 SCOTT ROBILLARD PRESIDENT 9787753500 2022-11-09 1 SCOTT ROBILLARD XXX-XX-XXXX JOSEPH M GISO CPA MST P00030126 7819143400 2022-11-01 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z PETER M MACY 1 ELM SQUARE 2D ANDOVER MA 01810 9546171 0 X WWW.GUARDIANCOMMUNITYTRUST.ORG X 2014 MA TO SUPPORT QUALITY OF LIFE FOR VULNERABLE ELDERLY AND DISABLED PERSONS IN MASSACHUSETTS 5 5 24 11 0 0 3574980 2671176 1874237 1627206 -65580 75749 251 67 5383888 4374198 328816 53716 0 0 2115462 2551487 0 0 0 1109017 1088848 3553295 3694051 1830593 680147 9481938 10151516 220431 263827 9261507 9887689 X 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. 0 0 1463500 1627206 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. 618197 53716 67 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. 718560 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. 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. 480154 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. 480154 3280411 1 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 0 1 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 13 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 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 271501 0 1343 DANIELLE HOWARD DIRECTOR OF TRUSTEE SERVICES 40.00 X 147956 0 8798 JAMES P MURRAY DIRECTOR OF FINANCE 40.00 X 135133 0 23970 FREDERICK A HOVEY EXECUTIVE DIRECTOR/PGS 40.00 X 154173 0 2158 HEATHER L CONNORS EXECUTIVE DIRECTOR/CGE 40.00 X 142219 0 23910 WYNN A GERHARD JUDICIAL & FAM SUPP PRGRM DVLPR 40.00 X 107680 0 17220 958662 0 77399 6 0 1 0 CASNER & EDWARDS LLP 303 CONGRESS STREET BOSTON MA 02210 LEGAL 192237 1 2671176 2671176 MULTI-PURPOSE SERVICES 525920 1627206 1627206 1627206 75582 75582 5172140 5171973 167 167 167 OTHER INCOME 900099 67 67 67 4374198 1627273 0 75749 53716 53716 708763 624548 84215 1559153 1373895 185258 127180 112069 15111 156391 137809 18582 225488 214065 11423 47235 44842 2393 98249 93272 4977 10000 9493 507 172367 167699 4668 3121 2622 499 158952 117716 41236 104255 89996 14259 94041 78994 15047 14494 14494 85247 71608 13639 33284 31999 1285 OTHER 28465 28465 RESEARCH 5554 5554 EDUCATION 4715 4715 PROFESSIONAL DEVELOPMEN 3381 2840 541 3694051 3280411 413640 0 663098 463137 3499019 232185 1344871 1163348 28600 50048 3423587 249127 2662205 3174460 1216945 4910457 67200 157881 9481938 10151516 220431 263827 220431 263827 X 9261507 9887689 9261507 9887689 9481938 10151516 680147 -53965 0 X X 0 1 X 1 0 X 2443240 1853161 1854538 3574980 2671176 12397095 1954551 1932354 1883236 1874237 1627206 9271584 4397791 3785515 3737774 5449217 4298382 21668679 0 0 0 21668679 1127 40072 82465 39420 75582 238666 1127 40072 82465 39420 75582 238666 1477 11897 9617 251 67 23309 4400395 3837484 3829856 5488888 4374031 21930654 0.98810 0.90920 0.01090 0.00800 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98249 98249 3595802 3694051 334703 83676 0 0 284179 297966 327665 334703 1244513 1866770 97101 92700 96402 98249 384452 71045 74492 81916 83676 311129 466694 0 0 0 0 0 0 0 7975153 3034490 21154 53716 1783827 9193254 6770791 2784231 69075 328816 1320128 7975153 5736611 1854538 77461 449004 448815 6770791 4649318 1853161 39403 397643 407628 5736611 2787903 2443240 1047 222029 360843 4649318 1.00000 0 0 2064524 2064524 0 1120321 156026 964295 238742 93101 145641 3174460 MUTUAL FUNDS 4910457 C 4910457 X 4310233 -53965 -53965 4364198 10000 10000 4374198 3684051 0 3684051 10000 10000 3694051 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 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. 1 NORTHEAST LEGAL AID INC 50 ISLAND STREET WUITE 203A LAWRENCE MA 01840 237381007 501(C)(3) 46216 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) 7500 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. 2 0 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. X X X X X 0 0 0 0 0 0 0 0 0 PETER M MACY EXECUTIVE DIRECTOR/OFFICER 271501 0 0 0 0 0 0 0 1343 0 272844 0 0 0 HEATHER L CONNORS EXECUTIVE DIRECTOR/CGE 142219 0 0 0 0 0 0 0 23910 0 166129 0 0 0 JAMES P MURRAY DIRECTOR OF FINANCE 135133 0 0 0 0 0 0 0 23970 0 159103 0 0 0 DANIELLE HOWARD DIRECTOR OF TRUSTEE SERVICES 147956 0 0 0 0 0 0 0 8798 0 156754 0 0 0 FREDERICK A HOVEY EXECUTIVE DIRECTOR/PGS 154173 0 0 0 0 0 0 0 2158 0 156331 0 0 0 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. PUBLIC GUARDIAN SERVICES LLC ONE ELM SQUARE 2D ANDOVER MA 01810 893941730 OFFERS GUARDIANSHIP & CONSERVATORSHIP SERVICES TO INDIGENT BY COURT APPT. MA 0 213552 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 179492 GUARDIAN COMMUNITY TRUST INC