Civic Intelligence

Guardian Independent Operator Association

990 • Fiscal year 2020 • EIN 85-1854112

Apr 22, 2020 to Dec 31, 2020 • Filed on Feb 15, 2023

Organization ProfileN/A
780 Buford Highway Bldg 1 Ste 101Suwanee, GA 30024

(855) 606-3726

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

99th percentile

83%

Higher net margin than 99% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets45th percentile

Assets

$223,255

No earlier filing loaded for comparison.

Net Assets

$223,255

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin99th percentile

Revenue

$270,368

No earlier filing loaded for comparison.

Expenses

$47,113

No earlier filing loaded for comparison.

Net Income

$223,255

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $223,255Liabilities 2020: $0Net Assets 2020: $223,2552020Assets 2021: $1,224,384Liabilities 2021: $0Net Assets 2021: $1,224,3842021Assets 2022: $1,533,984Liabilities 2022: $28,500Net Assets 2022: $1,505,4842022Assets 2023: $1,934,423Liabilities 2023: $0Net Assets 2023: $1,934,4232023Assets 2024: $1,550,144Liabilities 2024: $0Net Assets 2024: $1,550,1442024

Highlighted filing

2020

Assets$223,255
Liabilities$0
Net Assets$223,255
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2020: $270,368Expenses 2020: $47,113Net Income 2020: $223,2552020Revenue 2021: $1,322,204Expenses 2021: $321,075Net Income 2021: $1,001,1292021Revenue 2022: $1,004,655Expenses 2022: $723,555Net Income 2022: $281,1002022Revenue 2023: $1,144,997Expenses 2023: $814,931Net Income 2023: $330,0662023Revenue 2024: $1,501,195Expenses 2024: $1,587,782Net Income 2024: -$86,5872024

Highlighted filing

2020

Revenue$270,368
Expenses$47,113
Net Income$223,255
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Apr 22, 2020 to Dec 31, 2020
Signed
Feb 15, 2023
Return Version
2020v4.1
Gross Receipts
$270,368
Mission and Program Overview

Mission

To promote trade and exemplary practices, & to provide its members with programs, services, & products that enhance their ability to conduct their businesses with competence & integrity.

To promote trade & exemplary practices, & to provide its members with programs, services & products that enhance their ability to conduct their businesses with competence & integrity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$223,255▲ $223,255
Rtn Earn Endowment Incm Other Fnds$0$223,255▲ $223,255
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
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$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$0$223,255▲ $223,255
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$223,255▲ $223,255
Total Liabilities and Net Assets / Fund Balance$0$223,255▲ $223,255
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Joe EngertDirector
Josh MaloneDirector
Michael EdmondsDirector
Randall SmithExecutive Director
Justin MizeCFO
Jonathan HollisCOO
Alex VannSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$270,368
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$223,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$39,536
Occupancy---$3,050
Information Technology---$2,734
Office Expenses---$614
Fees for Services Accounting---$597
Other Expenses---$582
Total Functional Expenses$0$0$0$47,113
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
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
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

Part VI, Section A, Line 7A

“VOTING STRUCTURE: Guardian Independent Operator Association, Inc. is board managed and has seven voting members. Six members of the governing body have voting rights on all matters brought before the board. The seventh member, the executive director, votes only on matters where the initial vote was a tie.”

Part VI, Section B, Line19

“GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS: GIOA will make its most recently filed 990 report available to the public for inspection via in-person requests the first week of each calendar year or via written request via postcard to GIOA offices.”

Part VI, Sec B, Lines 15A &15B

“DETERMINING COMPENSATION The board contracts with outside counsel regarding appropriate market comparables. The board reviews the market study with counsel, and determines appropriate compensation.”

Part VI, Sec B, Line 11B

“FORM 990 AVAILABILITY TO MEMBERS: The current year's Form 990 is uploaded to the company portal, and the board is notified via email that the form is available for review.”

Part VI, Sec B, Line 12C

“COMPLIANCE WITH CONFLICT OF INTEREST POLICY: During meetings, the board discusses and documents issues if they arise.”

Filing and Contact Details

Filer

Filer Name
Guardian Independent Operator Association
EIN
85-1854112
In Care Of
% RANDALL SMITH
Phone
8556063726
Address
780 Buford Highway Bldg 1 Ste 101, Suwanee, GA 30024

Signing Officer

Name
Justin Mize
Title
CFO
Phone
8556063726
Signed
2023-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Smith
Formed
2020
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Bdo USA Llp
Address
1100 Peachtree Street Suite 700, ATLANTA, GA 30309-4516
Preparer
Sandra L Feinsmith
Phone
4046886841
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAD ZERO POLITICAL OR LOBBYING-RELATED EXPENSES IN 2020.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Clarification
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOTING STRUCTURE: Guardian Independent Operator Association, Inc. is board managed and has seven voting members. Six members of the governing body have voting rights on all matters brought before the board. The seventh member, the executive director, votes only on matters where the initial vote was a tie.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS: GIOA will make its most recently filed 990 report available to the public for inspection via in-person requests the first week of each calendar year or via written request via postcard to GIOA offices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DETERMINING COMPENSATION The board contracts with outside counsel regarding appropriate market comparables. The board reviews the market study with counsel, and determines appropriate compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AVAILABILITY TO MEMBERS: The current year's Form 990 is uploaded to the company portal, and the board is notified via email that the form is available for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPLIANCE WITH CONFLICT OF INTEREST POLICY: During meetings, the board discusses and documents issues if they arise.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section B, Line19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Sec B, Lines 15a &15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Sec B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Sec B, Line 12c
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ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Justin Mize
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08556063726
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Guardian Independent Operator Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Inc
ReturnHeader/Filer/BusinessNameControlTxt0GUAR
ReturnHeader/Filer/EIN0851854112
ReturnHeader/Filer/InCareOfNm0% RANDALL SMITH
ReturnHeader/Filer/PhoneNum08556063726
ReturnHeader/Filer/USAddress/AddressLine1Txt0780 Buford Highway Bldg 1 Ste 101
ReturnHeader/Filer/USAddress/CityNm0Suwanee
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BDO USA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 Peachtree Street Suite 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0303094516
ReturnHeader/PreparerPersonGrp/PhoneNum04046886841
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sandra L Feinsmith
ReturnHeader/ReturnTs02023-02-15T17:19:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Justin
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Mize
ReturnHeader/TaxPeriodBeginDt02020-04-22
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$223,255
Liabilities
$0
Net assets
$223,255
Revenue
$270,368
Expenses
$47,113
Net income
$223,255
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$1.50$1.59$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$1.14$0.81$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.51$1.00$0.72$0.28
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$1.32$0.32$1.00
2020Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.27$0.05$0.22