Civic Intelligence

Guardian Training

990 • Fiscal year 2020 • EIN 47-1846753

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 26, 2021

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

76th percentile

0.31x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.56x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

9th percentile

-44%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

6th percentile

-63%

Faster revenue growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$757,444

Down $144,360 (-16%) from 2019

Net Assets

Down

$525,776

Down $180,677 (-26%) from 2019

Liabilities

Up

$231,668

Up $36,317 (+19%) from 2019

Revenue

Down

$411,374

Down $711,804 (-63%) from 2019

Expenses

Up

$590,475

Up $25,416 (+4.5%) from 2019

Net Income

Down

-$179,101

Down $737,220 (-132%) from 2019

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

2020

Assets$757,444
Liabilities$231,668
Net Assets$525,776

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

2020

Revenue$411,374
Expenses$590,475
Net Income-$179,101
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 26, 2021
Return Version
2020v4.1
Gross Receipts
$411,374
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$706,453$525,776▼ $180,677
Cash and Non-Interest-Bearing Accounts$467,176$436,191▼ $30,985
Land, Buildings, and Equipment, Net$299,452$185,542▼ $113,910
Investments in Publicly Traded Securities$125,176$125,711▲ $535
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$901,804$757,444▼ $144,360
Other Assets Total$10,000$10,000→ $0
Liabilities
Other Liabilities$184,670$217,966▲ $33,296
Accounts Payable and Accrued Expenses$10,681$13,702▲ $3,021
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$195,351$231,668▲ $36,317
Net Assets / Fund Balance
Total Net Assets Fund Balance$706,453$525,776▼ $180,677
Total Liabilities and Net Assets / Fund Balance$901,804$757,444▼ $144,360

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$165,000$135,000$300,000
Leasehold Improvements$15,283$455$15,738
Other Land Buildings$5,259$3,967$9,226
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin KovacsOfficer
Joel LunenfeldOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,504
Program Service Revenue
$268,171
Investment Income
$2,699
Other Revenue
$0
All Other Contributions
$140,016
Change in Net Assets
$-179,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$536,648
Salaries, Compensation, and Employee Benefits$53,827
Total Fundraising Expense$10,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$113,910--$113,910
Occupancy$109,500--$109,500
Other Salaries and Wages-$50,002-$50,002
All Other Expenses$38,565$5,675-$44,240
Advertising$3,581-$10,900$14,481
Insurance$8,339$1,166-$9,505
Fees for Services Accounting-$6,460-$6,460
Information Technology-$5,856-$5,856
Payroll Taxes-$3,825-$3,825
Office Expenses$2,861$650-$3,511
Interest$2,693--$2,693
Travel-$1,307-$1,307
Fees for Services Legal-$1,167-$1,167
Conferences and Meetings$1,127--$1,127
Other Expenses$35,441$3-$3
Total Functional Expenses$503,131$76,444$10,900$590,475
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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$169,110
Ppe Loan$48,856
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
2021-08-26
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
7
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/ReconcilationRevenueExpnssAmt0-179101
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0268171
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0706453
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0525776
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt021125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt021125
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0140504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0352267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0282451
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0159852
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0173598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01108672
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02699
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0268171
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0365210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0310806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0173335
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt048930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01166452
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03730
IRS990ScheduleA/InvestmentIncomeCYPct00.00164
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96847
IRS990ScheduleA/PublicSupportPY509Pct00.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt058125
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt068125
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt037000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt047000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0333187
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0222528
IRS990ScheduleA/Total509Grp/TotalAmt02275124
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0411374
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0593257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0333187
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0222528
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02278854
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0165000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0135000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015283
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0455
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015738
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05259
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03967
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0169110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt148856
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPE LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0185542
IRS990ScheduleD/TotalLiabilityAmt0217966
IRS990/ScheduleJRequiredInd0false
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/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0901804
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IRS990/TotalAssetsGrp/EOYAmt0757444
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0140504
IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076444
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503131
IRS990/TotalFunctionalExpensesGrp/TotalAmt0590475
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0195351
IRS990/TotalLiabilitiesEOYAmt0231668
IRS990/TotalLiabilitiesGrp/BOYAmt0195351
IRS990/TotalLiabilitiesGrp/EOYAmt0231668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0706453
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0503131
IRS990/TotalProgramServiceRevenueAmt0268171
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02699
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268171

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