Guardian Partners FY2023 filing

Tax-deductible

Portland, OR501(c)(3)Crime & LegalEIN 46-0907112Revenue $658K in FY2023

On file with the IRS1600 Se Bybee Blvd Ste 206, 97202-5759 · Portland, ORTax-exempt since Feb 2013Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
$93K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $95K a year · 16% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $36K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$658K
+23% vs prior year
Spent
$589K
To programs
56%
Net assets
$689K
By yearFY2020–FY2024
Revenue
$658K
FY2023▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$384K
FY2021$531K
FY2022$537K
FY2023$658K
FY2024$815K
Expenses
$589K
FY2023▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2020$305K
FY2021$333K
FY2022$482K
FY2023$589K
FY2024$739K
Net assets
$689K
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$366K
FY2021$566K
FY2022$620K
FY2023$689K
FY2024$760K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2013.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $332K Management & general 15% · $91K Fundraising 28% · $166K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $93K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$92,586Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Marc Kochanski’s $115K as Executive Director is at the 85th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marc Kochanski$114,783$92,586$89,726$74,360$74,792

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Guardian Partners executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Safeguards Oregonians under guardianship, supporting fiduciaries with monitoring and resources.

Provided by the organization

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1 program · $332K · in their own filed words · FY2023
01

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.

$332Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$36K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$658K
Ln 12
Fees for servicesLn 2g$517K
Gifts and grantsLn 1h$121K
Investment incomeLn 3$20K
Money outPt IX
$589K
Ln 25
Programscol B$332K
Managementcol C$91K
Fundraisingcol D$166K
Owns and owesPt X
$689K
net assets · Ln 32
Cash and savingsLn 1–2$317K
Total assetsLn 16$691K
LiabilitiesLn 26$2K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$121K
Fundraising eventsLn 1c$95K
Fees for servicesLn 2g$517K
Investment incomeLn 3$20K
Total revenueLn 12$658K
Assets in detailPt X, end of year
CashLn 1$210K
SavingsLn 2$106K
Cash and savings togetherLn 1–2$317K
InvestmentsLn 11–13$343K
Land, buildings, equipmentLn 10c$31K
Total assetsLn 16$691K
LiabilitiesLn 26$2K
Net assetsLn 32$689K
OperationsPt I, VI
EmployeesI 57
VolunteersI 635
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$579K$317K
InvestmentsLn 11–13$343K
Land, buildings, equipmentLn 10c$45K$31K
Total assetsLn 16$624K$691K
LiabilitiesLn 26$4K$2K
Net assetsLn 32$620K$689K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$46K$23K$23K
Other salaries and wagesLn 7$267K$165K$44K$59K
Pension plan contributionsLn 8$9K$5K$2K$2K
Other employee benefitsLn 9$24K$16K$1K$6K
Payroll taxesLn 10$29K$17K$5K$7K
Advertising and promotionLn 12$677$350$327
OccupancyLn 16$26K$8K$3K$16K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$7K$4K$1K$1K
Other expenses (24a–d)Ln 24$70K$19K$11K$40K
All other expensesLn 24e$50K$36K$2K$12K
Total functional expensesLn 25$589K$332K$91K$166K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $815K$739K$75K$760K 990 PDF
FY2023 Viewing $658K$589K$69K$689K 990 PDF
FY2022 $537K$482K$55K$620K 990 PDF
FY2021 $531K$333K$198K$566K 990 PDF
FY2020 $384K$305K$79K$366K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $657,928 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $117,772$121,319
I-9 Program service revenuePrior year $417,704$516,550
I-10 Investment incomePrior year $1,114$20,059
I-11 Other revenue$0
I-12 Total revenuePrior year $536,590$657,928
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $332,003$421,481
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $149,995$167,737
I-18 Total expensesPrior year $481,998$589,218
I-19 Revenue less expensesPrior year $54,592$68,710
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $657,928 across 6 lines filed
VIII-1c Fundraising events$95,477
VIII-1f All other contributions, gifts and grants$25,842
VIII-1h Total contributions, gifts and grants$121,319
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $516,550$516,550
VIII-3 Investment incomeRelated to mission $20,059$20,059
VIII-12 Total revenueRelated to mission $536,609 · Unrelated business $0 · Excluded from tax $0$657,928
Part IX · Statement of functional expenses $589,218 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $46,293 · Management $23,146 · Fundraising $23,146$92,585
IX-7 Other salaries and wagesPrograms $165,114 · Management $43,546 · Fundraising $58,812$267,472
IX-8 Pension plan contributionsPrograms $5,364 · Management $1,692 · Fundraising $2,080$9,136
IX-9 Other employee benefitsPrograms $16,250 · Management $1,355 · Fundraising $5,986$23,591
IX-10 Payroll taxesPrograms $16,850 · Management $5,315 · Fundraising $6,532$28,697
IX-12 Advertising and promotionPrograms $350 · Fundraising $327$677
IX-16 OccupancyPrograms $7,912 · Management $2,638 · Fundraising $15,825$26,375
IX-22 Depreciation, depletion and amortizationPrograms $14,010$14,010
IX-23 InsurancePrograms $4,231 · Management $1,175 · Fundraising $1,175$6,581
IX-24 Other expenses (24a–d)Programs $18,906 · Management $10,950 · Fundraising $40,337$70,193
IX-24e All other expensesPrograms $36,448 · Management $1,511 · Fundraising $11,942$49,901
IX-25 Total functional expensesPrograms $331,728 · Management $91,328 · Fundraising $166,162$589,218
Part X · Balance sheet $690,861 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $331,609$210,169
X-2 Savings and temporary cash investmentsStart of year $247,250$106,365
X-10c Land, buildings and equipment, netStart of year $45,337$31,327
X-11 Publicly traded securities$343,000
X-16 Total assetsStart of year $624,196$690,861
X-25 Other liabilitiesStart of year $3,997$1,952
X-26 Total liabilitiesStart of year $3,997$1,952
X-27 Net assets without donor restrictionsStart of year $620,199$688,909
X-32 Total net assets or fund balancesStart of year $620,199$688,909
X-33 Total liabilities and net assetsStart of year $624,196$690,861
Part XI · Reconciliation of net assets $688,909 net assets at year end
XI-1 Total revenue$657,928
XI-2 Total expenses$589,218
XI-3 Revenue less expenses$68,710
XI-4 Net assets at start of year$620,199
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$688,909

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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