Civic Intelligence

Guardian Training

990 • Fiscal year 2019 • EIN 47-1846753

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

3109 Adeline StreetOakland, CA 94608

(510) 646-1190

Siviq Scores

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

Liabilities / Assets

66th percentile

0.22x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

91st percentile

50%

Higher net margin than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

39th percentile

$16,500

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

98th percentile

192%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

89%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$901,804

Up $593,323 (+192%) from 2018

Net Assets

Up

$706,453

Up $403,725 (+133%) from 2018

Liabilities

Up

$195,351

Up $189,598 (+3296%) from 2018

Revenue

Up

$1,123,178

Up $529,922 (+89%) from 2018

Expenses

Up

$565,059

Up $172,003 (+44%) from 2018

Net Income

Up

$558,119

Up $357,919 (+179%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $1Liabilities 2014: $02014Assets 2016: $81,832Liabilities 2016: $2,454Net Assets 2016: $79,3782016Assets 2017: $106,253Liabilities 2017: $3,725Net Assets 2017: $102,5282017Assets 2018: $308,481Liabilities 2018: $5,753Net Assets 2018: $302,7282018Assets 2019: $901,804Liabilities 2019: $195,351Net Assets 2019: $706,4532019Assets 2020: $757,444Liabilities 2020: $231,668Net Assets 2020: $525,7762020Assets 2021: $354,375Liabilities 2021: $176,435Net Assets 2021: $177,9402021Assets 2022: $361,377Liabilities 2022: $169,110Net Assets 2022: $192,2672022Assets 2023: $237,452Liabilities 2023: $2,590Net Assets 2023: $234,8622023Assets 2024: $265,820Liabilities 2024: $3,872Net Assets 2024: $261,9482024

Highlighted filing

2019

Assets$901,804
Liabilities$195,351
Net Assets$706,453

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2016: $222,528Expenses 2016: $180,380Net Income 2016: $42,1482016Revenue 2017: $333,187Expenses 2017: $310,037Net Income 2017: $23,1502017Revenue 2018: $593,256Expenses 2018: $393,056Net Income 2018: $200,2002018Revenue 2019: $1,123,178Expenses 2019: $565,059Net Income 2019: $558,1192019Revenue 2020: $411,374Expenses 2020: $590,475Net Income 2020: -$179,1012020Revenue 2021: $359,971Expenses 2021: $707,807Net Income 2021: -$347,8362021Revenue 2022: $131,716Expenses 2022: $113,018Net Income 2022: $18,6982022Revenue 2023: $303,531Expenses 2023: $308,636Net Income 2023: -$5,1052023Revenue 2024: $258,235Expenses 2024: $231,149Net Income 2024: $27,0862024

Highlighted filing

2019

Revenue$1,123,178
Expenses$565,059
Net Income$558,119
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$1,219,742
Mission and Program Overview

Mission

To provide jiu jitsu and boxing classes for children elementary through high school. Our goal is to teach martial arts, discipline, motivation, self respect, and a thirst for self improvement to the youth.

To provide mixed martial arts classes for youth, elementary through high school.our goal is to teach discipline, motivation, self-respect, and self-improvement through martial arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$302,728$706,453▲ $403,725
Cash and Non-Interest-Bearing Accounts$271,495$467,176▲ $195,681
Land, Buildings, and Equipment, Net$6,906$299,452▲ $292,546
Investments in Publicly Traded Securities$0$125,176▲ $125,176
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$308,481$901,804▲ $593,323
Other Assets Total$30,080$10,000▼ $20,080
Liabilities
Other Liabilities$0$184,670▲ $184,670
Accounts Payable and Accrued Expenses$5,753$10,681▲ $4,928
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,753$195,351▲ $189,598
Net Assets / Fund Balance
Total Net Assets Fund Balance$302,728$706,453▲ $403,725
Total Liabilities and Net Assets / Fund Balance$308,481$901,804▲ $593,323

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$275,000$25,000$300,000
Leasehold Improvements$15,687$51$15,738
Other Land Buildings$8,765$461$9,226
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin KovacsOfficerFT$16,500$16,500

Board Members and Trustees

NameTitle
Sacha FeinmanOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$601,965
Program Service Revenue
$365,210
Investment Income
$156,003
Other Revenue
$0
All Other Contributions
$598,934
Change in Net Assets
$558,119

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1,838$249,950Public Quote
Total Noncash Contributions1,838$249,950-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$533,960
Salaries, Compensation, and Employee Benefits$31,099
Total Fundraising Expense$19,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$132,365--$132,365
All Other Expenses$42,294$2,887-$45,181
Depreciation Depletion$25,512--$25,512
Advertising$4,932-$19,708$24,640
Current Officers, Directors, Trustees, and Key Employees-$16,500-$16,500
Other Salaries and Wages-$10,383-$10,383
Fees for Services Accounting-$9,210-$9,210
Insurance$4,906$3,379-$8,285
Information Technology-$6,788-$6,788
Payroll Taxes-$4,216-$4,216
Travel-$3,578-$3,578
Interest$2,924--$2,924
Fees for Services Legal-$2,463-$2,463
Office Expenses$1,870$177-$2,047
Conferences and Meetings$356$270-$626
Other Expenses$60,889$249-$249
Total Functional Expenses$483,674$61,677$19,708$565,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,009
Fundraising Gross Income$1,009
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$184,670
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, PART VI, SECTION B, LINE 11B,

Draft returns were reviewed on a high level by the officers and approved for filing.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Form 990, Part VI, Section B, Line 12C

This policy WILL be reviewed annually by each member of the Board of Directors. Any changes to the policy WILL be communicated to all OFFICERS, staff and volunteers.

Filing and Contact Details

Filer

Filer Name
Guardian Training
EIN
47-1846753
In Care Of
% GUARDIAN TRAINING
Phone
5106461190
Address
3109 ADELINE STREET, OAKLAND, CA 94608

Signing Officer

Name
Benjamin Kovacs
Title
Officer
Phone
5106461190
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Kovacs
Formed
2014
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
5
Volunteers
1

Preparer

Firm
Seiler Llp
Address
THREE LAGOON DR STE 400, REDWOOD CITY, CA 94065
Preparer
Anthony Rozenvasser
Phone
6503654646
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IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0200200
IRS990/PYSalariesCompEmpBnftPaidAmt065128
IRS990/PYTotalExpensesAmt0393056
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0593256
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IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0558119
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0365210
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0302728
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0706453
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt021125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt044634
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt065759
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0352267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0282451
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0159852
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0222528
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt058810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01075908
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01031
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt065759
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0222528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt058810
IRS990ScheduleA/Total509Grp/TotalAmt01075908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0353298
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0159852
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt058810
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01076939
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt025000
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IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt051
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015738
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08765
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0461
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0184670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0299452
IRS990ScheduleD/TotalLiabilityAmt0184670
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01838
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0PUBLIC QUOTE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
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IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT RETURNS WERE REVIEWED ON A HIGH LEVEL BY THE OFFICERS AND APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This policy WILL be reviewed annually by each member of the Board of Directors. Any changes to the policy WILL be communicated to all OFFICERS, staff and volunteers.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11b,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990/SchoolOperatingInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0483674
IRS990/TotalFunctionalExpensesGrp/TotalAmt0565059
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IRS990/TotalProgramServiceRevenueAmt0365210
IRS990/TotalReportableCompFromOrgAmt016500
IRS990/TotalRevenueGrp/ExclusionAmt0156003

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