Civic Intelligence

Guardian Partners

EIN 46-0907112 • 501(c)3 • Portland, OR

Profile

To protect the dignity and safety of Oregonians under guardianship including seniors & adults with disabilities and minors and support court-appointed fiduciaries with case monitoring, education, and resources.

1600 SE Bybee Blvd STE 206Portland, OR 97202
Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

59th percentile

9.3%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M 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

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

70th percentile

23%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$762,040

Up $71,179 (+10%) from 2023

Liabilities

Up

$2,000

Up $48 (+2.5%) from 2023

Net Assets

Up

$760,040

Up $71,131 (+10%) from 2023

Revenue

Up

$814,665

Up $156,737 (+24%) from 2023

Expenses

Up

$739,178

Up $149,960 (+25%) from 2023

Net Income

Up

$75,487

Up $6,777 (+9.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $120,549Liabilities 2014: $7,9652014Assets 2015: $211,547Liabilities 2015: $4,620Net Assets 2015: $206,9272015Assets 2016: $240,412Liabilities 2016: $1,010Net Assets 2016: $239,4022016Assets 2017: $273,801Liabilities 2017: $40,660Net Assets 2017: $233,1412017Assets 2018: $232,680Liabilities 2018: $1,218Net Assets 2018: $231,4622018Assets 2019: $309,877Liabilities 2019: $22,898Net Assets 2019: $286,9792019Assets 2020: $405,480Liabilities 2020: $39,454Net Assets 2020: $366,0262020Assets 2021: $566,350Liabilities 2021: $743Net Assets 2021: $565,6072021Assets 2022: $624,196Liabilities 2022: $3,997Net Assets 2022: $620,1992022Assets 2023: $690,861Liabilities 2023: $1,952Net Assets 2023: $688,9092023Assets 2024: $762,040Liabilities 2024: $2,000Net Assets 2024: $760,0402024

Highlighted filing

2024

Assets$762,040
Liabilities$2,000
Net Assets$760,040

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $188,870Expenses 2014: $108,068Net Income 2014: $80,8022014Revenue 2015: $359,789Expenses 2015: $265,446Net Income 2015: $94,3432015Revenue 2016: $328,070Expenses 2016: $295,595Net Income 2016: $32,4752016Revenue 2017: $335,620Expenses 2017: $341,881Net Income 2017: -$6,2612017Revenue 2018: $367,153Expenses 2018: $371,373Net Income 2018: -$4,2202018Revenue 2019: $357,063Expenses 2019: $300,202Net Income 2019: $56,8612019Revenue 2020: $383,937Expenses 2020: $304,890Net Income 2020: $79,0472020Revenue 2021: $530,939Expenses 2021: $332,561Net Income 2021: $198,3782021Revenue 2022: $536,590Expenses 2022: $481,998Net Income 2022: $54,5922022Revenue 2023: $657,928Expenses 2023: $589,218Net Income 2023: $68,7102023Revenue 2024: $814,665Expenses 2024: $739,178Net Income 2024: $75,4872024

Highlighted filing

2024

Revenue$814,665
Expenses$739,178
Net Income$75,487

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$814,665
Mission and Program Overview

Mission

To prevent abuse, neglect and exploitation of older adults, people experiencing difficulties, and children by monitoring guardianships and educating court-appointed guardians and money managers.

To protect the dignity and safety of Oregonians under guardianship including seniors & adults with disabilities and minors and support court-appointed fiduciaries with case monitoring, education, and resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$210,169$358,471▲ $148,302
Investments in Publicly Traded Securities$343,000$200,000▼ $143,000
Savings and Temporary Cash Investments$106,365$177,311▲ $70,946
Land, Buildings, and Equipment, Net$31,327$26,258▼ $5,069
Total Assets$690,861$762,040▲ $71,179
Liabilities
Other Liabilities$1,952$2,000▲ $48
Total Liabilities$1,952$2,000▲ $48
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$688,909$760,040▲ $71,131
Total Net Assets Fund Balance$688,909$760,040▲ $71,131
Total Liabilities and Net Assets / Fund Balance$690,861$762,040▲ $71,179

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,258$49,703$75,961
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marc KochanskiExecutive DirectorFT$114,783$10,947$125,730

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$148,605
Program Service Revenue
$645,866
Investment Income
$20,194
Other Revenue
$0
All Other Contributions
$43,177
Change in Net Assets
$75,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$526,334
Other Expenses$212,844
Total Fundraising Expense$211,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,195$29,430$73,715$319,340
Current Officers, Directors, Trustees, and Key Employees$62,645$31,323$31,323$125,291
All Other Expenses$35,504$2,653$14,810$52,967
Payroll Taxes$26,260$5,124$9,086$40,470
Occupancy$27,632$1,535$7,676$36,843
Other Employee Benefits$18,544$1,854$9,272$29,670
Other Expenses$8,512$560$6,373$15,445
Depreciation Depletion$14,869--$14,869
Pension Plan Contributions$6,749$1,713$3,101$11,563
Insurance$4,304$1,195$1,195$6,694
Total Functional Expenses$447,894$80,099$211,185$739,178
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$105,428$105,428$51,582$53,846
Total Events$105,428$105,428$51,582$53,846
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$1,425
Pfml$575
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 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
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

Governance Explanations

Form 990 governing body review Part VI line 11

Policy is to have governing members review form 990 before filing.

Conflict of interest policy compliance Part VI line 12C

Board members are required to comply with conflict of interest policy

CEO executive director top management comp Part VI line 15A

Compensation determined by market rates

Other officer or key employee compensation Part VI line 15B

Compensation is determined by market rates

Governing documents etc available to public Part VI line 19

Public documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Guardian Partners
EIN
46-0907112
In Care Of
% Ellen Klem
Phone
9714091358
Address
1600 SE Bybee Blvd STE 206, Portland, OR 97202

Signing Officer

Name
Ellen Klem
Title
Director
Phone
9714091358
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
43

Preparer

Firm
Wynter Nichols EA LTC
Address
PO Box 839, Mulino, OR 97042
Preparer
Wynter Nichols Ea Ltc
Phone
9714091358
Supplemental Narrative

Additional Explanations

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

Part XI Line 9 Adjustment - Beginning balance adjustment cash reconciliation timing difference.

Raw XML AppendixShowing 400 of 440 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Policy is to have governing members review form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to comply with conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation determined by market rates
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation is determined by market rates
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Public documents are made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Part XI Line 9 Adjustment - Beginning balance adjustment cash reconciliation timing difference.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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