Civic Intelligence

Center for Guardianship Certification

990 • Fiscal year 2018 • EIN 36-4196972

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

2207 Forest Hills DrHarrisburg, PA 17112

(717) 238-4689

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

71st percentile

11%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

97th percentile

$117,900

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 53.2% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

21%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$207,217

Up $25,426 (+14%) from 2017

Net Assets

Up

$207,217

Up $25,426 (+14%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$221,489

Up $39,114 (+21%) from 2017

Expenses

Up

$196,062

Up $8,571 (+4.6%) from 2017

Net Income

Up

$25,427

Up $30,543 (+597%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $184,504Liabilities 2010: $0Net Assets 2010: $184,5042010Assets 2011: $202,348Liabilities 2011: $0Net Assets 2011: $202,3482011Assets 2012: $193,824Liabilities 2012: $0Net Assets 2012: $193,8242012Assets 2013: $182,465Liabilities 2013: $8,500Net Assets 2013: $173,9652013Assets 2014: $180,121Liabilities 2014: $3,150Net Assets 2014: $176,9712014Assets 2015: $185,803Liabilities 2015: $0Net Assets 2015: $185,8032015Assets 2016: $186,907Liabilities 2016: $0Net Assets 2016: $186,9072016Assets 2017: $181,791Liabilities 2017: $0Net Assets 2017: $181,7912017Assets 2018: $207,217Liabilities 2018: $0Net Assets 2018: $207,2172018Assets 2019: $239,112Liabilities 2019: $1,450Net Assets 2019: $237,6622019Assets 2020: $272,940Liabilities 2020: $400Net Assets 2020: $272,5402020Assets 2021: $293,087Liabilities 2021: $4,025Net Assets 2021: $289,0622021Assets 2022: $278,953Liabilities 2022: $6,020Net Assets 2022: $272,9332022Assets 2023: $275,078Liabilities 2023: $7,760Net Assets 2023: $267,3182023Assets 2024: $324,109Liabilities 2024: $5,260Net Assets 2024: $318,8492024

Highlighted filing

2018

Assets$207,217
Liabilities$0
Net Assets$207,217

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $155,5062010Expenses 2011: $188,0152011Revenue 2012: $188,319Expenses 2012: $196,843Net Income 2012: -$8,5242012Revenue 2013: $199,454Expenses 2013: $219,313Net Income 2013: -$19,8592013Revenue 2014: $186,184Expenses 2014: $183,178Net Income 2014: $3,0062014Revenue 2015: $191,296Expenses 2015: $182,464Net Income 2015: $8,8322015Revenue 2016: $197,052Expenses 2016: $195,948Net Income 2016: $1,1042016Revenue 2017: $182,375Expenses 2017: $187,491Net Income 2017: -$5,1162017Revenue 2018: $221,489Expenses 2018: $196,062Net Income 2018: $25,4272018Revenue 2019: $246,671Expenses 2019: $212,852Net Income 2019: $33,8192019Revenue 2020: $229,408Expenses 2020: $194,530Net Income 2020: $34,8782020Revenue 2021: $229,276Expenses 2021: $212,754Net Income 2021: $16,5222021Revenue 2022: $217,991Expenses 2022: $234,120Net Income 2022: -$16,1292022Revenue 2023: $222,161Expenses 2023: $227,776Net Income 2023: -$5,6152023Revenue 2024: $301,202Expenses 2024: $249,671Net Income 2024: $51,5312024

Highlighted filing

2018

Revenue$221,489
Expenses$196,062
Net Income$25,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$221,489
Mission and Program Overview

Mission

To provide a comprehensive guardian certification program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$181,791$207,217▲ $25,426
Total Assets$181,791$207,217▲ $25,426
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$180,700$206,309▲ $25,609
Temporarily Rstr Net Assets$1,091$908▼ $183
Total Net Assets Fund Balance$181,791$207,217▲ $25,426
Total Liabilities and Net Assets / Fund Balance$181,791$207,217▲ $25,426
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Calabrese ManagementManagement CompanyFT$117,900$117,900

Board Members and Trustees

NameTitle
Jeff OhlsonImmed Past President
Jean KrahnPresident
Shannon ButlerPresident Elect
Deborah BrownTrustee
Joan Kanovitz KrechmerTrustee
Lee EakinTrustee
Shannon AlveyTrustee
Terri McraeTrustee
Carleton ColemanTRUSTEE and NGA REPRESENTATIV
Pamela TeasterSecretary
Melinda CoulterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Calabrese ManagementManagement2207 FOREST HILL DRIVE, Harrisburg, PA 17112$117,900
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$221,195
Investment Income
$294
Other Revenue
$0
Change in Net Assets
$25,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,062
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$117,900
Conferences and Meetings---$14,289
Fees for Services Other---$12,300
Information Technology---$8,067
Insurance---$6,202
Travel---$5,423
Other Expenses$3,198--$3,198
Occupancy---$1,761
Fees for Services Legal---$1,260
Office Expenses---$1,152
Fees for Services Accounting---$900
Advertising---$324
Total Functional Expenses$0$0$0$196,062
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
In-house lobbying only
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Management duties delegation Part VI line 3

A management contract outlines the services being provided to the organization. That contract is approved by the board of trustees. Any changes to those services requires an addendum to the contract and approval by the board of trustees.

Organizational document changes Part VI line 4

Section 2, C: Removed The Secretary, or designee, shall act as custodian of the Corporate Records and Section 2, D: Add: The Treasurer shall receive monthly reports from staff upon reconciliation including the statement of financial position, statement of income and expense by program, deposit detail, comparison of budget to actual, and comparison of actual expenses for the current year to previous year expenditures, as well as the monthly reconciliation report for each account. The Treasurer will report on the cash position of the Corporation at Board meetings. All financial matters and transactions of the Corporation as kept for the Center by bonded staff will be addressed by the Executive Director. Remove: The Treasurer shall require that all moneys of the Corporation bedeposited

Form 990 governing body review Part VI line 11

The 990 is given to the treasurer before it is filed with the irs. The executive director can execute financial documents on behalf of the organization per the management contract.

Conflict of interest policy compliance Part VI line 12C

Each year the board of trustees is provided the conflict of interest policy and disclosure statements. They are asked to read and sign the documents. These documents are kept on file. Potential conflicts throughout the year are addressed by the executive director and president of the board.

CEO executive director top management comp Part VI line 15A

Sixty days prior to the management contract expiration, a letter is sent to the president of the organization and shared with the board of trustees. The letter outlines any changes in the management contract or services and compensation requested. The letter is discussed and voted on at the budget meeting of the board of trustees. During that meeting the board discusses any performance or contract delivery issues that may have arisen.

Governing documents etc available to public Part VI line 19

Upon request documents are made available to anybody who asks for them. They are public documents.

Filing and Contact Details

Filer

Filer Name
Center for Guardianship Certification
EIN
36-4196972
Address
2207 FOREST HILLS DR, HARRISBURG, PA 17112

Signing Officer

Name
Denise Calabrese Cae
Title
Executive Direc
Phone
7172384689
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jean Krahn Nmg
Formed
1997
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
30

Preparer

Firm
Lisa Acri CPA and Associates Inc
Address
29 SOUTH UNION ST, MIDDLETOWN, PA 17057
Preparer
Lisa Acri CPA
Phone
7179442000
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

Raw XML Appendix360 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMED PAST PRESIDENT
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IRS990ScheduleD/DonorAdvisedFundsHeldCnt02
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0908
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MANAGEMENT CONTRACT OUTLINES THE SERVICES BEING PROVIDED TO THE ORGANIZATION. THAT CONTRACT IS APPROVED BY THE BOARD OF TRUSTEES. ANY CHANGES TO THOSE SERVICES REQUIRES AN ADDENDUM TO THE CONTRACT AND APPROVAL BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Section 2, C: Removed The Secretary, or designee, shall act as custodian of the Corporate Records and Section 2, D: Add: The Treasurer shall receive monthly reports from staff upon reconciliation including the statement of financial position, statement of income and expense by program, deposit detail, comparison of budget to actual, and comparison of actual expenses for the current year to previous year expenditures, as well as the monthly reconciliation report for each account. The Treasurer will report on the cash position of the Corporation at Board meetings. All financial matters and transactions of the Corporation as kept for the Center by bonded staff will be addressed by the Executive Director. Remove: The Treasurer shall require that all moneys of the Corporation bedeposited
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS GIVEN TO THE TREASURER BEFORE IT IS FILED WITH THE IRS. THE EXECUTIVE DIRECTOR CAN EXECUTE FINANCIAL DOCUMENTS ON BEHALF OF THE ORGANIZATION PER THE MANAGEMENT CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR THE BOARD OF TRUSTEES IS PROVIDED THE CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENTS. THEY ARE ASKED TO READ AND SIGN THE DOCUMENTS. THESE DOCUMENTS ARE KEPT ON FILE. POTENTIAL CONFLICTS THROUGHOUT THE YEAR ARE ADDRESSED BY THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SIXTY DAYS PRIOR TO THE MANAGEMENT CONTRACT EXPIRATION, A LETTER IS SENT TO THE PRESIDENT OF THE ORGANIZATION AND SHARED WITH THE BOARD OF TRUSTEES. THE LETTER OUTLINES ANY CHANGES IN THE MANAGEMENT CONTRACT OR SERVICES AND COMPENSATION REQUESTED. THE LETTER IS DISCUSSED AND VOTED ON AT THE BUDGET MEETING OF THE BOARD OF TRUSTEES. DURING THAT MEETING THE BOARD DISCUSSES ANY PERFORMANCE OR CONTRACT DELIVERY ISSUES THAT MAY HAVE ARISEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST DOCUMENTS ARE MADE AVAILABLE TO ANYBODY WHO ASKS FOR THEM. THEY ARE PUBLIC DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0908
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0181791
IRS990/TotalAssetsEOYAmt0207217
IRS990/TotalAssetsGrp/BOYAmt0181791
IRS990/TotalAssetsGrp/EOYAmt0207217
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196062
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0181791
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0207217
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0221195
IRS990/TotalReportableCompFromOrgAmt0117900
IRS990/TotalRevenueGrp/ExclusionAmt0294
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221195
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221489
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0181791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0207217
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05423
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0180700
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0206309
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0GUARDIANSHIPCERT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE CALABRESE CAE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum07172384689
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR GUARDIANSHIP CERTIFICATION
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0364196972
ReturnHeader/Filer/USAddress/AddressLine1Txt02207 FOREST HILLS DR
ReturnHeader/Filer/USAddress/CityNm0HARRISBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017112
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00AA142BBACE68C8C151EB733F4C78B8ACE00BE56
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00AA142BBACE68C8C151EB733F4C78B8ACE00BE56
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId02377132019130n4pljra
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-05-10
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.251.148.242
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTm014:37:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261677336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LISA ACRI CPA AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt029 SOUTH UNION ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLETOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017057
ReturnHeader/PreparerPersonGrp/PhoneNum07179442000
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA ACRI CPA
ReturnHeader/ReturnTs02019-05-10T14:35:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.05$3.19$3.01$2.50$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.08$2.67$2.22$2.28$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.06$2.73$2.18$2.34$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.04$2.89$2.29$2.13$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.00$2.73$2.29$1.95$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.01$2.38$2.47$2.13$0.34
2018Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$2.21$1.96$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.00$1.82$1.82$1.87$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.87$1.97$1.96$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.91$1.82$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.03$1.77$1.86$1.83$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.82$0.09$1.74$1.99$2.19$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.94$1.88$1.97$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$1.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$1.56