Civic Intelligence

Guardian and Protective

EIN 45-0446585 • 501(c)3 • Bismarck, ND

Profile

Provide guardianship services to clients, primarily elderly clients.

3801 Lockport Street Suite 4Bismarck, ND 58503

www.gapsinc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

52%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$387,855

Up $132,045 (+52%) from 2023

Liabilities

Up

$18,082

Up $3,517 (+24%) from 2023

Net Assets

Up

$369,773

Up $128,528 (+53%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin65th percentile

Revenue

Up

$1,001,276

Up $142,008 (+17%) from 2023

Expenses

Up

$872,748

Up $105,361 (+14%) from 2023

Net Income

Up

$128,528

Up $36,647 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $137,351Liabilities 2010: $72,424Net Assets 2010: $64,9272010Assets 2011: $165,052Liabilities 2011: $74,136Net Assets 2011: $90,9162011Assets 2012: $129,061Liabilities 2012: $53,485Net Assets 2012: $75,5762012Assets 2013: $181,552Liabilities 2013: $48,514Net Assets 2013: $133,0382013Assets 2014: $101,822Liabilities 2014: $52,021Net Assets 2014: $49,8012014Assets 2015: $137,299Liabilities 2015: $43,111Net Assets 2015: $94,1882015Assets 2016: $150,124Liabilities 2016: $46,386Net Assets 2016: $103,7382016Assets 2017: $110,325Liabilities 2017: $37,939Net Assets 2017: $72,3862017Assets 2018: $99,436Liabilities 2018: $40,465Net Assets 2018: $58,9712018Assets 2019: $105,372Liabilities 2019: $35,433Net Assets 2019: $69,9392019Assets 2020: $166,198Liabilities 2020: $41,391Net Assets 2020: $124,8072020Assets 2021: $286,127Liabilities 2021: $15,297Net Assets 2021: $270,8302021Assets 2022: $273,128Liabilities 2022: $36,227Net Assets 2022: $236,9012022Assets 2023: $255,810Liabilities 2023: $14,565Net Assets 2023: $241,2452023Assets 2024: $387,855Liabilities 2024: $18,082Net Assets 2024: $369,7732024

Highlighted filing

2024

Assets$387,855
Liabilities$18,082
Net Assets$369,773
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $758,2892010Expenses 2011: $534,4622011Revenue 2012: $449,590Expenses 2012: $471,804Net Income 2012: -$22,2142012Revenue 2013: $473,682Expenses 2013: $422,594Net Income 2013: $51,0882013Revenue 2014: $439,678Expenses 2014: $527,968Net Income 2014: -$88,2902014Revenue 2015: $492,909Expenses 2015: $448,922Net Income 2015: $43,9872015Revenue 2016: $466,685Expenses 2016: $466,270Net Income 2016: $4152016Revenue 2017: $460,066Expenses 2017: $491,994Net Income 2017: -$31,9282017Revenue 2018: $505,765Expenses 2018: $521,248Net Income 2018: -$15,4832018Revenue 2019: $617,223Expenses 2019: $609,273Net Income 2019: $7,9502019Revenue 2020: $694,433Expenses 2020: $639,636Net Income 2020: $54,7972020Revenue 2021: $695,187Expenses 2021: $549,164Net Income 2021: $146,0232021Revenue 2022: $610,461Expenses 2022: $644,390Net Income 2022: -$33,9292022Revenue 2023: $859,268Expenses 2023: $767,387Net Income 2023: $91,8812023Revenue 2024: $1,001,276Expenses 2024: $872,748Net Income 2024: $128,5282024

Highlighted filing

2024

Revenue$1,001,276
Expenses$872,748
Net Income$128,528
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$387,855
Liabilities
$18,082
Net assets
$369,773
Revenue
$1,001,276
Expenses
$872,748
Net income
$128,528
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.02$0.37$1.00$0.87$0.13
2023Summary only. Only limited summary data is available for this year.$0.26$0.01$0.24$0.86$0.77$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.04$0.24$0.61$0.64$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.27$0.70$0.55$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.04$0.12$0.69$0.64$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.04$0.07$0.62$0.61$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.04$0.06$0.51$0.52$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.04$0.07$0.46$0.49$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.05$0.10$0.47$0.47$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.04$0.09$0.49$0.45$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.05$0.05$0.44$0.53$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.05$0.13$0.47$0.42$0.05
2012Summary only. Only limited summary data is available for this year.$0.13$0.05$0.08$0.45$0.47$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.07$0.09$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.07$0.06$0.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,001,276
Mission and Program Overview

Mission

Provide guardianship services to clients, primarily those that are elderly, have a brain injury, have behavioral health issues, or those that are disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$139,089$209,036▲ $69,947
Accounts Receivable$52,813$87,645▲ $34,832
Savings and Temporary Cash Investments$48,299$60,248▲ $11,949
Prepaid Expenses and Deferred Charges$12,185$6,821▼ $5,364
Land, Buildings, and Equipment, Net$3,424$2,105▼ $1,319
Total Assets$255,810$387,855▲ $132,045
Other Assets Total-$22,000-
Liabilities
Other Liabilities$8,827$18,082▲ $9,255
Accounts Payable and Accrued Expenses$5,738--
Total Liabilities$14,565$18,082▲ $3,517
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,245$369,773▲ $128,528
Total Net Assets Fund Balance$241,245$369,773▲ $128,528
Total Liabilities and Net Assets / Fund Balance$255,810$387,855▲ $132,045

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,700-$35,700
Other Land Buildings$11,844-$11,844
Other Assets Org$22,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Scott BernsteinExecutive Di$71,667$71,667

Board Members and Trustees

NameTitle
Luke LenoPresident
Jean KingDirector
Michael WaldDirector
Marissa CerkoneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,534
Program Service Revenue
$913,144
Investment Income
$449
Other Revenue
$6,149
All Other Contributions
$81,534
Change in Net Assets
$128,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$594,010
Other Expenses$278,738
Total Fundraising Expense$12,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,531$80,883-$404,414
Other Employee Benefits$62,913$15,729-$78,642
Current Officers, Directors, Trustees, and Key Employees$71,667--$71,667
Occupancy-$43,254-$43,254
Fees for Services Other$30,048$11,002-$41,050
Payroll Taxes$31,430$7,857-$39,287
Fees for Services Legal$27,878$6,970-$34,848
Office Expenses$8,959$17,530-$26,489
Insurance$20,909$5,227-$26,136
Conferences and Meetings-$4,486-$4,486
Travel$3,965--$3,965
Other Expenses$10,040$3,188$12,073$3,188
All Other Expenses$1,699$1,209-$2,908
Depreciation Depletion$1,319--$1,319
Fees for Services Accounting$147$834-$981
Advertising$607--$607
Interest-$141-$141
Fees for Services Management-$36-$36
Total Functional Expenses$662,329$198,346$12,073$872,748
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
Accrued Vacations$24,126
Kwb&t Credit Card$3,327
Accrued Fica$1,090
Payroll Liabilities$-10,461
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Administrator reviews draft of 990 and approves prior to filing. A copy of the 990 is provided to the board of directors.”

Form 990, Page 6, Part VI, Line 12C

“Potential conflicts are addressed as issues arise, as required by the employee manual, eiher at the employee's evaluation or weekly staff meetings.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors approves and documents compensation adjustments annually according to annual performance reviews.”

Form 990, Page 6, Part VI, Line 19

“Additional governing documents are avaialable to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Guardian and Protective
EIN
45-0446585
Phone
7012226600
Address
3801 LOCKPORT STREET SUITE 4, BISMARCK, ND 58503

Signing Officer

Name
Scott Bernstein
Title
Executive Director
Phone
7012226600
Signed
2025-11-17

Organization Details

Principal Officer
Scott Bernstein
Formed
1996
Legal Domicile
Nd
Voting Board Members
5
Independent Board Members
5
Employees
11

Preparer

Firm
Haga Kommer
Address
840 43RD AVE NE, BISMARCK, ND 58503
Preparer
Stephanie a Thorp
Phone
7012224100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Members of board of directors volunteer their time”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“The organization accepts assets as a trustee from grantors for the benefit of persons with disabilities. Following the execution of joinder agreements by the grantor and the organization, the funding of sub-acounts for a specific beneficiary is irrevocable. The assets are put into one of the following pooled trusts: - north dakota pooled trust: assets in trust are to be used only for special needs, supplemental needs and the supplemental care of the beneficiaries. - north dakota thrid party pooled trust: assets are available to assist with the special needs, supplemental needs and supplemental care of the beneficiaries.”

Raw XML AppendixShowing 400 of 416 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/Desc0PROVIDE GUARDIANSHIP SERVICES TO VULNERABLE ELDERLY, DISABLED, AND MENTALLY ILL ADULTS, TO HELP THEM MAINTAIN THEIR DIGNITY AND INDEPENDENCE. SERVICES RANGE FROM BALANCING CHECKBOOKS AND SEEING THAT APPOINTMENTS ARE KEPT TO PROTECTING THE INDIVIDUALS FROM PHYSICAL HARM OR FINANCIAL EXPLOITATION.
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IRS990/EmployeeCnt011
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED FICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCEPTS ASSETS AS A TRUSTEE FROM GRANTORS FOR THE BENEFIT OF PERSONS WITH DISABILITIES. FOLLOWING THE EXECUTION OF JOINDER AGREEMENTS BY THE GRANTOR AND THE ORGANIZATION, THE FUNDING OF SUB-ACOUNTS FOR A SPECIFIC BENEFICIARY IS IRREVOCABLE. THE ASSETS ARE PUT INTO ONE OF THE FOLLOWING POOLED TRUSTS: - NORTH DAKOTA POOLED TRUST: ASSETS IN TRUST ARE TO BE USED ONLY FOR SPECIAL NEEDS, SUPPLEMENTAL NEEDS AND THE SUPPLEMENTAL CARE OF THE BENEFICIARIES. - NORTH DAKOTA THRID PARTY POOLED TRUST: ASSETS ARE AVAILABLE TO ASSIST WITH THE SPECIAL NEEDS, SUPPLEMENTAL NEEDS AND SUPPLEMENTAL CARE OF THE BENEFICIARIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF BOARD OF DIRECTORS VOLUNTEER THEIR TIME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATOR REVIEWS DRAFT OF 990 AND APPROVES PRIOR TO FILING. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL CONFLICTS ARE ADDRESSED AS ISSUES ARISE, AS REQUIRED BY THE EMPLOYEE MANUAL, EIHER AT THE EMPLOYEE'S EVALUATION OR WEEKLY STAFF MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVES AND DOCUMENTS COMPENSATION ADJUSTMENTS ANNUALLY ACCORDING TO ANNUAL PERFORMANCE REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADDITIONAL GOVERNING DOCUMENTS ARE AVAIALABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT BERNSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07012226600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUARDIAN AND PROTECTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0GUAR
ReturnHeader/Filer/EIN0450446585
ReturnHeader/Filer/PhoneNum07012226600
ReturnHeader/Filer/USAddress/AddressLine1Txt03801 LOCKPORT STREET SUITE 4
ReturnHeader/Filer/USAddress/CityNm0BISMARCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND

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