Civic Intelligence

Guardian & Protective Services Inc.

990 • Fiscal year 2023 • EIN 45-0446585

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileWWW.GAPSINC.ORG
3801 Lockport Street Suite 4Bismarck, ND 58503

(701) 222-6600

Siviq Scores

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

Liabilities / Assets

61st percentile

0.06x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$75,288

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

23rd percentile

-6.3%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

41%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Flat

$255,810

Flat from 2023

Net Assets

Flat

$241,245

Flat from 2023

Liabilities

Flat

$14,565

Flat from 2023

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin61st percentile

Revenue

Flat

$859,268

Flat from 2023

Expenses

Flat

$767,387

Flat from 2023

Net Income

Flat

$91,881

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$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 2023: $255,810Liabilities 2023: $14,565Net Assets 2023: $241,2452023Assets 2024: $387,855Liabilities 2024: $18,082Net Assets 2024: $369,7732024

Highlighted filing

2023

Assets$255,810
Liabilities$14,565
Net Assets$241,245
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this 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 2023: $859,268Expenses 2023: $767,387Net Income 2023: $91,8812023Revenue 2024: $1,001,276Expenses 2024: $872,748Net Income 2024: $128,5282024

Highlighted filing

2023

Revenue$859,268
Expenses$767,387
Net Income$91,881
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$859,268
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$27,964$139,089▲ $111,125
Accounts Receivable$126,646$52,813▼ $73,833
Savings and Temporary Cash Investments$107,790$48,299▼ $59,491
Prepaid Expenses and Deferred Charges$7,938$12,185▲ $4,247
Land, Buildings, and Equipment, Net$2,790$3,424▲ $634
Total Assets$273,128$255,810▼ $17,318
Liabilities
Other Liabilities$30,856$8,827▼ $22,029
Accounts Payable and Accrued Expenses$5,371$5,738▲ $367
Total Liabilities$36,227$14,565▼ $21,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$236,901$241,245▲ $4,344
Total Net Assets Fund Balance$236,901$241,245▲ $4,344
Total Liabilities and Net Assets / Fund Balance$273,128$255,810▼ $17,318

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47,544-$47,544
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleBaseTotal
Scott BernsteinExecutive Di$75,288$75,288

Board Members and Trustees

NameTitle
Luke LenoPresident
Brandon PiatzDirector
Colette RudolphDirector
Tiffany KrummSecretary
Marissa CerkoneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,872
Program Service Revenue
$740,130
Investment Income
$509
Other Revenue
$757
All Other Contributions
$117,872
Change in Net Assets
$91,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$541,103
Other Expenses$226,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$300,863$75,216-$376,079
Current Officers, Directors, Trustees, and Key Employees-$75,289-$75,289
Other Employee Benefits$43,602$10,794-$54,396
Payroll Taxes$28,271$7,068-$35,339
Occupancy-$29,643-$29,643
Office Expenses$9,214$17,269-$26,483
Fees for Services Other$9,725$4,087-$13,812
Insurance$8,042$2,011-$10,053
Travel$5,450--$5,450
Conferences and Meetings-$3,483-$3,483
All Other Expenses$2,286$901-$3,187
Other Expenses$2,588$14,386-$2,588
Advertising$2,331--$2,331
Depreciation Depletion$1,115--$1,115
Fees for Services Accounting$165$935-$1,100
Fees for Services Management-$50-$50
Interest-$1-$1
Total Functional Expenses$526,254$241,133$0$767,387
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$9,879
Kwb&t Credit Card$4,954
Payroll Liabilities$-6,006
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
2024-11-15

Organization Details

Principal Officer
Scott Bernstein
Formed
1996
Legal Domicile
Nd
Voting Board Members
6
Independent Board Members
6
Employees
9

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.”

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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
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$255,810
Liabilities
$14,565
Net assets
$241,245
Revenue
$859,268
Expenses
$767,387
Net income
$91,881
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
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.24$0.86$0.77$0.09
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