Civic Intelligence

Brazos Bend Guardianship Services

990 • Fiscal year 2018 • EIN 35-2283261

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

P O Box 72Rosenberg, TX 77471

(281) 232-7701

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

33rd percentile

-6.8%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$201,169

Down $14,727 (-6.8%) from 2017

Net Assets

Up

$184,336

Up $16,305 (+9.7%) from 2017

Liabilities

Down

$16,833

Down $31,032 (-65%) from 2017

Revenue

Up

$283,506

Up $70,641 (+33%) from 2017

Expenses

Up

$274,711

Up $20,541 (+8.1%) from 2017

Net Income

Up

$8,795

Up $50,100 (+121%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $60,342Liabilities 2010: $0Net Assets 2010: $60,3422010Assets 2011: $110,462Liabilities 2011: $4,144Net Assets 2011: $106,3182011Assets 2012: $158,223Liabilities 2012: $5,939Net Assets 2012: $152,2842012Assets 2013: $498,549Liabilities 2013: $321,422Net Assets 2013: $177,1272013Assets 2014: $241,024Liabilities 2014: $62,996Net Assets 2014: $178,0282014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $215,896Liabilities 2017: $47,865Net Assets 2017: $168,0312017Assets 2018: $201,169Liabilities 2018: $16,833Net Assets 2018: $184,3362018Assets 2019: $244,614Liabilities 2019: $32,996Net Assets 2019: $211,6182019Assets 2020: $276,289Liabilities 2020: $33,183Net Assets 2020: $243,1062020Assets 2021: $575,860Liabilities 2021: $38,340Net Assets 2021: $537,5202021Assets 2022: $730,505Liabilities 2022: $15,864Net Assets 2022: $714,6412022Assets 2023: $683,873Liabilities 2023: $22,401Net Assets 2023: $661,4722023Assets 2024: $487,804Liabilities 2024: $45,137Net Assets 2024: $442,6672024

Highlighted filing

2018

Assets$201,169
Liabilities$16,833
Net Assets$184,336

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $120,5812010Expenses 2011: $124,2502011Expenses 2012: $134,2702012Revenue 2013: $186,140Expenses 2013: $160,221Net Income 2013: $25,9192013Revenue 2014: $221,806Expenses 2014: $215,771Net Income 2014: $6,0352014Revenue 2015: $218,874Expenses 2015: $231,686Net Income 2015: -$12,8122015Revenue 2016: $247,137Expenses 2016: $225,747Net Income 2016: $21,3902016Revenue 2017: $212,865Expenses 2017: $254,170Net Income 2017: -$41,3052017Revenue 2018: $283,506Expenses 2018: $274,711Net Income 2018: $8,7952018Revenue 2019: $315,457Expenses 2019: $289,011Net Income 2019: $26,4462019Revenue 2020: $287,206Expenses 2020: $292,240Net Income 2020: -$5,0342020Revenue 2021: $548,531Expenses 2021: $324,362Net Income 2021: $224,1692021Revenue 2022: $268,739Expenses 2022: $299,525Net Income 2022: -$30,7862022Revenue 2023: $299,610Expenses 2023: $352,779Net Income 2023: -$53,1692023Revenue 2024: $367,218Expenses 2024: $360,301Net Income 2024: $6,9172024

Highlighted filing

2018

Revenue$283,506
Expenses$274,711
Net Income$8,795
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$283,506
Mission and Program Overview

Mission

Brazos Bend Guardianship Services

Brazos Bend Guardianship Services assists incapacitated and disabled adults and their families with legal guardianship, money management and related alternatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$160,962$185,473▲ $24,511
Accounts Receivable$50,638$12,360▼ $38,278
Land, Buildings, and Equipment, Net$3,988$3,150▼ $838
Prepaid Expenses and Deferred Charges-$186-
Total Assets$215,896$201,169▼ $14,727
Other Assets Total$308--
Liabilities
Accounts Payable and Accrued Expenses$42,073$11,391▼ $30,682
Other Liabilities$5,792$5,442▼ $350
Total Liabilities$47,865$16,833▼ $31,032
Net Assets / Fund Balance
Unrestricted Net Assets$168,031$180,456▲ $12,425
Temporarily Rstr Net Assets-$3,880-
Total Net Assets Fund Balance$168,031$184,336▲ $16,305
Total Liabilities and Net Assets / Fund Balance$215,896$201,169▼ $14,727

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,150$2,510$5,660
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amy HuberPresident
Denise HusseyVice President
Eric JunkerBoard Member
Jerri VoBoard Member
Charles HuberSecretary
Tina NguyenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$155,662
Program Service Revenue
$126,603
Investment Income
$770
Other Revenue
$471
All Other Contributions
$155,662
Change in Net Assets
$8,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$205,882
Other Expenses$68,829
Total Fundraising Expense$4,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,565$24,861$3,825$191,251
Payroll Taxes$13,901$437$293$14,631
Office Expenses$10,197$1,003$188$11,388
Insurance$0$9,444$0$9,444
Other Expenses$7,661$396$0$8,057
Fees for Services Legal$6,985$0$0$6,985
All Other Expenses$6,603$0$0$6,603
Occupancy$5,900$0$0$5,900
Fees for Services Accounting$4,000$0$0$4,000
Conferences and Meetings$1,100$0$0$1,100
Advertising$309$10$7$326
Total Functional Expenses$233,917$36,348$4,446$274,711
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll liabilities$5,442
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Brazos Bend Guardianship Services
EIN
35-2283261
Phone
2812327701
Address
P O Box 72, Rosenberg, TX 77471

Signing Officer

Name
Amy Huber
Title
President
Phone
2812327701
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Huber
Formed
2006
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
4

Preparer

Firm
Jeffrey C Mcclellan CPA Pllc
Address
830 3rd St Ste 205, ROSENBERG, TX 77471
Preparer
Jeffrey C McClellan CPA
Phone
2817256085
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

BBGS Board is composed of 5 members including a husband and wife. The husband is the secretary of BBGS and the wife is the President. All board members are volunteers, and no business decisions have taken place that directly or indirectly involve any of them.

Pt VI, Line 11B

Previous to filing Form 990, all board members were provided with a draft 990 for their comments.

Pt VI, Line 12C

Directors are required to sign the annual acknowlgedment receipt of the conflict of interest policy. Any activity conducted by the organization that might be, or appears to be, in conflict with this policy is submitted for the board of directors consideration and decision, without the participation of any party involved. Such decisions are documented in the corresponding minutes of the meeting.

Pt VI, Line 15A

BBGS executive director earned an undergraduate degree in Social Work from University of Texas at Austin in Aug. 1987. He is a Licensed Bachelor Social Worker (LBSW)since Oct. 1987. In 2006 he obtained his certification as National Certified Guardian and since 2007 he is a Texas Certified Guardian (G-07-0004). He has worked in different capacities in the non-profit social service arena since September 1987, and specifically in the Guardianship Services, since 2004 to date.

Pt VI, Line 15B

BBGS hired a full time care manager/outreach manager in July 2012 with previous compensation approval from the Board of Directors. Additionally, BBGS hired a full time care manager in January 2014 with approval from the Board of Directors.

Pt VI, Line 19

Upon request, any information about BBGS activities is available to the public, contributors, and governmental agencies, except information that might compromise the

Financial Statement Notes

Pt IV, Line 1B

BBGS deposits client assets into liability accounts for the purpose of bill paying and cash management. The activity on this line represents that activity.

Pt IV, Line 2B

BBGS deposits client assets into liability accounts for the purpose of bill paying and cash management. The activity on this line represents that activity.

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IRS990/ProgSrvcAccomActy3Grp/Desc0Guardianship Information Sessions. BBGS hosts free regular information sessions in the community to help educate families about obtaining legal guardianship of an incapacitated loved one. Why guardianship may be necessary, the steps involved in obtaining guardianship, a guardian's role, and alternatives to guardianship is explained during these sessions. BBGS also discusses the Guardianship Assistance Program available and how families can apply. An attorney is present at these sessions to answer any legal questions the attendees may have.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
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IRS990/PYContributionsGrantsAmt0107167
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0731
IRS990/PYOtherExpensesAmt063496
IRS990/PYOtherRevenueAmt01757
IRS990/PYProgramServiceRevenueAmt0103210
IRS990/PYRevenuesLessExpensesAmt0-41305
IRS990/PYSalariesCompEmpBnftPaidAmt0190674
IRS990/PYTotalExpensesAmt0254170
IRS990/PYTotalRevenueAmt0212865
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0156334
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0149343
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0160413
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0728919
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0647
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0428
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0153
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0770
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0647
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0153
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02729
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IRS990ScheduleA/OtherSupportSumAmt00
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AdditionsDuringYearAmt0111672
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/BeginningBalanceAmt038458
IRS990ScheduleD/DistributionsDuringYearAmt0138689
IRS990ScheduleD/EndingBalanceAmt011441
IRS990ScheduleD/EquipmentGrp/BookValueAmt03150
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05660
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BBGS deposits client assets into liability accounts for the purpose of bill paying and cash management. The activity on this line represents that activity.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BBGS deposits client assets into liability accounts for the purpose of bill paying and cash management. The activity on this line represents that activity.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV, Line 1b
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IRS990ScheduleD/TotalLiabilityAmt05442
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BBGS Board is composed of 5 members including a husband and wife. The husband is the secretary of BBGS and the wife is the President. All board members are volunteers, and no business decisions have taken place that directly or indirectly involve any of them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Previous to filing Form 990, all board members were provided with a draft 990 for their comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Directors are required to sign the annual acknowlgedment receipt of the conflict of interest policy. Any activity conducted by the organization that might be, or appears to be, in conflict with this policy is submitted for the board of directors consideration and decision, without the participation of any party involved. Such decisions are documented in the corresponding minutes of the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BBGS executive director earned an undergraduate degree in Social Work from University of Texas at Austin in Aug. 1987. He is a Licensed Bachelor Social Worker (LBSW)since Oct. 1987. In 2006 he obtained his certification as National Certified Guardian and since 2007 he is a Texas Certified Guardian (G-07-0004). He has worked in different capacities in the non-profit social service arena since September 1987, and specifically in the Guardianship Services, since 2004 to date.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BBGS hired a full time care manager/outreach manager in July 2012 with previous compensation approval from the Board of Directors. Additionally, BBGS hired a full time care manager in January 2014 with approval from the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request, any information about BBGS activities is available to the public, contributors, and governmental agencies, except information that might compromise the
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03880
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0215896
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IRS990/TotalContributionsAmt0155662
IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036348
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274711
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt047865
IRS990/TotalLiabilitiesGrp/EOYAmt016833

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.45$4.43$3.67$3.60$0.07
2023Detailed filing. Detailed filing data is available for this year.$6.84$0.22$6.61$3.00$3.53$0.53
2022Detailed filing. Detailed filing data is available for this year.$7.31$0.16$7.15$2.69$3.00$0.31
2021Detailed filing. Detailed filing data is available for this year.$5.76$0.38$5.38$5.49$3.24$2.24
2020Detailed filing. Detailed filing data is available for this year.$2.76$0.33$2.43$2.87$2.92$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.33$2.12$3.15$2.89$0.26
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.17$1.84$2.84$2.75$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.16$0.48$1.68$2.13$2.54$0.41
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.47$2.26$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.19$2.32$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.63$1.78$2.22$2.16$0.06
2013Detailed filing. Detailed filing data is available for this year.$4.99$3.21$1.77$1.86$1.60$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.06$1.52$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.04$1.06$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$1.21