Civic Intelligence

Twin Ports Guardianship & Payee Services Inc

EIN 45-2755025 • 501(c)3 • Superior, WI

Profile

To provide corporate guardianship services to the elderly, disabled, and mentally incompetent individuals pursuant to wis. Stat. 880.35 as amended; provide representative payee services to the elderly, disabled, and mentally incompetent individuals; provide financial management and education regarding budgeting and the handling of personal spending money to the elderly, disabled, and mentally incompetent individuals.

2320 Hill Ave PO Box 605Superior, WI 54880

www.twinportsguardianpayee.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.01x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

89th percentile

55%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$264,760

Up $93,776 (+55%) from 2023

Liabilities

Up

$5,375

Up $675 (+14%) from 2023

Net Assets

Up

$259,385

Up $93,101 (+56%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin68th percentile

Revenue

Up

$606,550

Up $66,779 (+12%) from 2023

Expenses

Up

$513,659

Up $147 (+0.0%) from 2023

Net Income

Up

$92,891

Up $66,632 (+254%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$400K$300K$200K$100K$0Assets 2012: $24,167Liabilities 2012: $12,694Net Assets 2012: $11,4732012Assets 2013: $29,453Liabilities 2013: $8,595Net Assets 2013: $20,8582013Assets 2014: $44,638Liabilities 2014: $3,283Net Assets 2014: $41,3552014Assets 2015: $73,462Liabilities 2015: $5,569Net Assets 2015: $67,8932015Assets 2016: $82,113Liabilities 2016: $5,490Net Assets 2016: $76,6232016Assets 2017: $101,151Liabilities 2017: $7,189Net Assets 2017: $93,9622017Assets 2018: $67,028Liabilities 2018: $6,344Net Assets 2018: $60,6842018Assets 2019: $140,156Liabilities 2019: $1,909Net Assets 2019: $138,2472019Assets 2020: $379,050Liabilities 2020: $5,515Net Assets 2020: $373,5352020Assets 2021: $62,916Liabilities 2021: $6,006Net Assets 2021: $56,9102021Assets 2022: $145,759Liabilities 2022: $4,048Net Assets 2022: $141,7112022Assets 2023: $170,984Liabilities 2023: $4,700Net Assets 2023: $166,2842023Assets 2024: $264,760Liabilities 2024: $5,375Net Assets 2024: $259,3852024

Highlighted filing

2024

Assets$264,760
Liabilities$5,375
Net Assets$259,385
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $53,934Expenses 2012: $38,527Net Income 2012: $15,4072012Revenue 2013: $139,844Expenses 2013: $130,459Net Income 2013: $9,3852013Revenue 2014: $185,984Expenses 2014: $181,161Net Income 2014: $4,8232014Revenue 2015: $236,929Expenses 2015: $245,903Net Income 2015: -$8,9742015Revenue 2016: $336,814Expenses 2016: $306,425Net Income 2016: $30,3892016Revenue 2017: $362,287Expenses 2017: $341,999Net Income 2017: $20,2882017Revenue 2018: $391,647Expenses 2018: $407,396Net Income 2018: -$15,7492018Revenue 2019: $409,566Expenses 2019: $397,266Net Income 2019: $12,3002019Revenue 2020: $436,670Expenses 2020: $424,053Net Income 2020: $12,6172020Revenue 2021: $425,499Expenses 2021: $475,315Net Income 2021: -$49,8162021Revenue 2022: $590,817Expenses 2022: $478,402Net Income 2022: $112,4152022Revenue 2023: $539,771Expenses 2023: $513,512Net Income 2023: $26,2592023Revenue 2024: $606,550Expenses 2024: $513,659Net Income 2024: $92,8912024

Highlighted filing

2024

Revenue$606,550
Expenses$513,659
Net Income$92,891
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$264,760
Liabilities
$5,375
Net assets
$259,385
Revenue
$606,550
Expenses
$513,659
Net income
$92,891
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$0.05$2.59$6.07$5.14$0.93
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.05$1.66$5.40$5.14$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.42$5.91$4.78$1.12
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.06$0.57$4.25$4.75$0.50
2020Detailed filing. Detailed filing data is available for this year.$3.79$0.06$3.74$4.37$4.24$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$4.10$3.97$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.06$0.61$3.92$4.07$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.07$0.94$3.62$3.42$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.05$0.77$3.37$3.06$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.06$0.68$2.37$2.46$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.41$1.86$1.81$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.09$0.21$1.40$1.30$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.13$0.11$0.54$0.39$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$606,550
Mission and Program Overview

Mission

To provide corporate guardianship services to the elderly, disabled, and mentally incompetent individuals pursuant to wis. Stat. 880.35 as amended; provide representative payee services to the elderly, disabled, and mentally incompetent individuals; provide financial management and education regarding budgeting and the handling of personal spending money to the elderly, disabled, and mentally incompetent individuals.

To provide corporate guardianship services to the elderly, disabled, and mentally incompetent individuals pursuant to wis. Stat. 880.35 as amended; provide representative payee services to the elderly, disabled, and mentally incompetent individuals; provide financial management a

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,525$258,918▲ $94,393
Land, Buildings, and Equipment, Net$4,421$3,901▼ $520
Accounts Receivable$1,603$1,813▲ $210
Prepaid Expenses and Deferred Charges$307--
Savings and Temporary Cash Investments$128$128→ $0
Total Assets$170,984$264,760▲ $93,776
Liabilities
Other Liabilities$4,700$5,375▲ $675
Total Liabilities$4,700$5,375▲ $675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,284$259,385▲ $93,101
Total Net Assets Fund Balance$166,284$259,385▲ $93,101
Total Liabilities and Net Assets / Fund Balance$170,984$264,760▲ $93,776

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,901$8,581$12,482
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Janis K CummingsPresident
Jacquelin a ClemmerVice President
Kathleen M LundSecretary
Mary E GrandstromTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$606,550
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$92,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$386,466
Other Expenses$127,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,853--$309,853
Current Officers, Directors, Trustees, and Key Employees$44,554--$44,554
Travel$33,932--$33,932
Payroll Taxes$27,548--$27,548
Advertising$21,876--$21,876
Occupancy$19,125--$19,125
Insurance$10,259--$10,259
All Other Expenses$8,725--$8,725
Office Expenses$5,506--$5,506
Fees for Services Accounting$4,780--$4,780
Pension Plan Contributions$4,511--$4,511
Fees for Services Legal$3,704--$3,704
Fees for Services Other$1,710--$1,710
Other Expenses$1,369--$1,369
Depreciation Depletion$520--$520
Total Functional Expenses$513,659$0$0$513,659
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
Fica Payable$2,503
Wi Withholding Payable$2,040
Garnishment Payable$820
Suta Payable$12
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
No
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 governing body review Part VI line 11

“Form 990 was prepared by the accounting firm. Review of form 990 was completed by the four officers; jan cummings (president), jacquie clemmer (vice president), mary grandstrom (treasurer), and kathy lund (secretary).”

Conflict of interest policy compliance Part VI line 12C

“The conflict of interest policy has been reveiewed, approved, and adopted by the board of directors and memorialized in the board minutes. Each director, principal officer and member of a committee with governing board delegate powers annually receives and signs the conflict of interest policy. This includes receiving a copy of the conflict of interest policy, reading and understanding the policy, agreeing to comply with the policy and recognizing/understanding that twin ports guardianship & payee services, inc. Is a charitable organization. In order to maintain its federal tax exemption, all of the requirements are met.”

Form 990 availability to public Part VI line 18

“The three most recent form 990s and form 1023 are available for public inspection, upon request and without charge, at the principal place of business during regular business hours. In addition, the organization will provide copies of the three most recent form 990s and form 1023 upon request with the prepayment of copy fees (not to exceed current irs fees per page) and any actual postage costs.”

Governing documents etc available to public Part VI line 19

“Governing documents, conflict of interest, and finanical statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Twin Ports Guardianship & Payee Services Inc
EIN
45-2755025
In Care Of
% JANIS CUMMINGS
Phone
7153923137
Address
2320 HILL AVE PO BOX 605, SUPERIOR, WI 54880

Signing Officer

Name
Janis Cummings
Title
Director
Phone
7153923137
Signed
2025-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janis K Cummings
Formed
2011
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
0
Employees
12

Preparer

Firm
Lawrence Nelson & Associates Ltd
Address
315 E SOUTH STREET, RICE LAKE, WI 54868
Preparer
Justin Virkus Ea
Phone
7152367938
Supplemental Narrative

Additional Explanations

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

“Accrual to cash beginning a/r: $1,603 accrual to cash ending a/r: $1,813 total: $210”

Raw XML Appendix349 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0590817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0425499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0436670
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0436670
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt08581
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FICA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SUTA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WI WITHHOLDING PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3GARNISHMENT PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt05375
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PREPARED BY THE ACCOUNTING FIRM. REVIEW OF FORM 990 WAS COMPLETED BY THE FOUR OFFICERS; JAN CUMMINGS (PRESIDENT), JACQUIE CLEMMER (VICE PRESIDENT), MARY GRANDSTROM (TREASURER), AND KATHY LUND (SECRETARY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY HAS BEEN REVEIEWED, APPROVED, AND ADOPTED BY THE BOARD OF DIRECTORS AND MEMORIALIZED IN THE BOARD MINUTES. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATE POWERS ANNUALLY RECEIVES AND SIGNS THE CONFLICT OF INTEREST POLICY. THIS INCLUDES RECEIVING A COPY OF THE CONFLICT OF INTEREST POLICY, READING AND UNDERSTANDING THE POLICY, AGREEING TO COMPLY WITH THE POLICY AND RECOGNIZING/UNDERSTANDING THAT TWIN PORTS GUARDIANSHIP & PAYEE SERVICES, INC. IS A CHARITABLE ORGANIZATION. IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, ALL OF THE REQUIREMENTS ARE MET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE THREE MOST RECENT FORM 990S AND FORM 1023 ARE AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST AND WITHOUT CHARGE, AT THE PRINCIPAL PLACE OF BUSINESS DURING REGULAR BUSINESS HOURS. IN ADDITION, THE ORGANIZATION WILL PROVIDE COPIES OF THE THREE MOST RECENT FORM 990S AND FORM 1023 UPON REQUEST WITH THE PREPAYMENT OF COPY FEES (NOT TO EXCEED CURRENT IRS FEES PER PAGE) AND ANY ACTUAL POSTAGE COSTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANICAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCRUAL TO CASH BEGINNING A/R: $1,603 ACCRUAL TO CASH ENDING A/R: $1,813 TOTAL: $210
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0513659
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IRS990/TotalProgramServiceRevenueAmt0606550
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0606550
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0264760
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IRS990/TravelGrp/TotalAmt033932
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IRS990/USAddress/CityNm0SUPERIOR
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054880
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IRS990/WebsiteAddressTxt0WWW.TWINPORTSGUARDIANPAYEE.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANIS CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07153923137
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TWIN PORTS GUARDIANSHIP & PAYEE SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0TWIN
ReturnHeader/Filer/EIN0452755025
ReturnHeader/Filer/InCareOfNm0% JANIS CUMMINGS
ReturnHeader/Filer/PhoneNum07153923137
ReturnHeader/Filer/USAddress/AddressLine1Txt02320 HILL AVE PO BOX 605
ReturnHeader/Filer/USAddress/CityNm0SUPERIOR
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391837186
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE NELSON & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0315 E SOUTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICE LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054868
ReturnHeader/PreparerPersonGrp/PhoneNum07152367938
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUSTIN VIRKUS EA
ReturnHeader/ReturnTs02025-11-04T16:53:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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