Civic Intelligence

Guardian Independent Operator Association

990 • Fiscal year 2021 • EIN 85-1854112

Jan 01, 2021 to Dec 31, 2021 • 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

10th percentile

0.00x

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

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

10th percentile

0.00x

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

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

99th percentile

76%

Higher net margin than 99% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

33rd percentile

$85,000

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

99th percentile

448%

Faster asset growth than 99% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

99th percentile

389%

Faster revenue growth than 99% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$1,224,384

Up $1,001,129 (+448%) from 2020

Net Assets

Up

$1,224,384

Up $1,001,129 (+448%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin99th percentile

Revenue

Up

$1,322,204

Up $1,051,836 (+389%) from 2020

Expenses

Up

$321,075

Up $273,962 (+581%) from 2020

Net Income

Up

$1,001,129

Up $777,874 (+348%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

2021

Assets$1,224,384
Liabilities$0
Net Assets$1,224,384
Open 2021 Filing

Operations Trend

Revenue Growth99th percentile

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

2021

Revenue$1,322,204
Expenses$321,075
Net Income$1,001,129
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 15, 2023
Return Version
2021v4.2
Gross Receipts
$1,322,204
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 practice, & to provide its members with programs, services & products that enhance their ability to conduct their businesses with competence & integrity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$223,255$1,224,384▲ $1,001,129
Savings and Temporary Cash Investments$0$1,000,000▲ $1,000,000
Cash and Non-Interest-Bearing Accounts$223,255$224,384▲ $1,129
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$223,255$1,224,384▲ $1,001,129
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$223,255$1,224,384▲ $1,001,129
Total Liabilities and Net Assets / Fund Balance$223,255$1,224,384▲ $1,001,129
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Randall SmithExecutive DirectorPT$85,000$85,000
Alex VannSecretaryPT$42,500$42,500
Jonathan HollisCOOPT$42,500$42,500
Justin MizeCFOPT$42,500$42,500
Michael EdmondsDirectorPT$7,500$7,500
Joe EngertDirectorPT$3,000$3,000
Josh MaloneDirectorPT$3,000$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,322,204
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,000,000
Change in Net Assets
$1,001,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,075
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 Management---$231,000
Fees for Services Legal---$47,343
Fees for Services Other---$16,291
Office Expenses---$11,448
Occupancy---$10,350
Other Expenses---$2,203
Fees for Services Accounting---$1,600
Travel---$840
Total Functional Expenses$0$0$0$321,075
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
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

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, 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, 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
3
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
Supplemental Narrative

Additional Explanations

Tax Return Extended Due Date

“Tax return due date extended until February 15th, 2023 pursuant to Hurricane Ian Taxpayer Relief. Organization's accounting and books and records are maintained within the qualifying zone.”

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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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IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0The association had zero political or lobbying-related expenses in 2021.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Clarification
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax return due date extended until February 15th, 2023 pursuant to Hurricane Ian Taxpayer Relief. Organization's accounting and books and records are maintained within the qualifying zone.
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/ExplanationTxt2VOTING 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/ExplanationTxt3DETERMINING 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/ExplanationTxt4FORM 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/ExplanationTxt5COMPLIANCE WITH CONFLICT OF INTEREST POLICY: During meetings, the board discusses and documents issues if they arise.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Tax Return Extended Due Date
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section B, Line19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Sec B, Lines 15a &15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Sec B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI, Sec B, Line 12c
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0780 Buford Highway Bldg 1Ste
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IRS990/USAddress/ZIPCd030024
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IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
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/DisasterReliefTxt0Hurricane Ian
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030024
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/ReturnTs02023-02-15T17:17:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Justin
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Mize
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,224,384
Liabilities
$0
Net assets
$1,224,384
Revenue
$1,322,204
Expenses
$321,075
Net income
$1,001,129
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