{"success":true,"data":{"_id":382282034,"filings":[{"Organization":{"value":null,"Person":["ROBERT COPELAND","SCOTT BAXTER","LAURIE BROWN","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","SUSAN MCCLOSKEY","TONY MCGHEE","MARILYN ROBINSON","SARAH RUSSELL","RAYMOND SAWYER","LISA WILLCUTT"],"Title":["ED/CEO","BOARD MEMBER","SECRETARY","VICE PRESIDE","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT"],"Hours":[40.0,0.5,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,1.0],"Total Compensation":[104262,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[96448,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[7814,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2020,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1984631,"Contributions":{"value":297916,"Other contributions":76678,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":221238,"Related organizations":0},"Program revenue":{"value":1644067,"Total revenue":{"value":1644067,"CLIENT FEES":1490383,"CONTRACT BILLINGS":153684},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":42648,"Investment income total":42648,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1842434,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1403900,"Current officers":104261,"Disqualified persons":0,"Other salaries and wages":1080828,"Pension plan contributions":0,"Other employee benefits":134720,"Payroll taxes":84091},"Other expenses":{"value":438534,"Management services":0,"Legal":17585,"Accounting":22925,"Lobbying services":0,"Investment management fees":0,"Other services":6952,"Advertising":3058,"Office expenses":48572,"Information technology":69985,"Royalties":0,"Occupancy":114538,"Travel":23470,"Conferences and meetings":8901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":25056,"Insurance":30137,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":63320,"TELEPHONE":36965,"MISCELLANEOUS":15588,"REPAIRS & MAINTENANCE":6295,"PROGRAM MATERIALS":4472},"All other expenses":4035},"Functional Expenses":{"value":null,"Program Service Expenses":1609817,"Management And General Expenses":232617,"Fundraising Expenses":0}},"Assets":{"value":10816609,"Non-interest bearing cash":270,"Savings and temp cash investments":567412,"Pledges and grants receivable":0,"Accounts receivable":84451,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":27689,"Land, building, equipment":75372,"Investments publicly traded":235635,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":9825780},"Liabilities":{"value":9972655,"Sum of Total Liabilities":0,"Accounts payable, accrued":139612,"Grants payable":0,"Deferred, revenue":23487,"Tax exempt bond liabilities":0,"Escrow account liability":9809556,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":843954,"Net assets without donor restriction":843554,"Net assets with donor restriction":400,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8737447311545489,"percentile":0.7296079608162213},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0716490874122192,"percentile":0.5706554270210055},"Liabilities to Assets Ratio":{"score":0.9219761017524069,"percentile":0.06109899825148755},"Operating Reserve Ratio":{"score":5.870825766350382,"percentile":0.8299108838078201},"Officer Compensation Ratio":{"score":0.056589272668654614,"percentile":0.7251076532064954},"Program Expense Growth":{"score":0.04493523950028394,"percentile":0.5118436059609204},"Revenue Growth":{"score":0.046138735518208254,"percentile":0.5898543920225116},"Asset Growth":{"score":0.0356905809611053,"percentile":0.46961178661034025},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6557702547476053,"percentile":0.7556825147193725}},"source_xml":"202212279349303091_public.xml"},{"Organization":{"value":null,"Person":["SUSAN MOLENAAR","JAMES BAKER","RENEE KELLY","KEITH TOLGER","THERESA SHAVE","LISA WILCUTT","JEFF GETTING","KIM TABOR","KIM HALLADAY","CATHY JEWELL","TERRIS TODD","DAVE KIRBY","ROBERT COPELAND"],"Title":["BOARD MEMBER","TREASURER","VICE PRESIDE","BOARD MEMBER","PRESIDENT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","SECRETARY","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI","COO/CFO"],"Hours":[0.5,1.0,1.0,0.5,1.0,0.5,0.5,0.5,1.0,0.5,0.5,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,84564,77263],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,71560,66553],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,13004,10710]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2013,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.GUARDIAN-INC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT H COPELAND JR","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":3,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"18 W MICHIGAN AVE ROOM/SUITE 300, BATTLE CREEK, MI, 49017, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49017},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":36,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":36,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1463719,"Contributions":{"value":364227,"Other contributions":364227,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1097352,"Total revenue":{"value":1097352,"CLIENT FEES":983866,"CONTRACT BILLINGS":113486},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2140,"Investment income total":2140,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1345538,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1008228,"Current officers":161827,"Disqualified persons":0,"Other salaries and wages":680696,"Pension plan contributions":0,"Other employee benefits":107776,"Payroll taxes":57929},"Other expenses":{"value":337310,"Management services":0,"Legal":8458,"Accounting":12248,"Lobbying services":0,"Investment management fees":429,"Other services":62033,"Advertising":6043,"Office expenses":20064,"Information technology":0,"Royalties":0,"Occupancy":72790,"Travel":31165,"Conferences and meetings":4568,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20813,"Insurance":7094,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":87434,"TELEPHONE":34511,"POSTAGE":23844,"MISCELLANEOUS":22620,"REPAIRS & MAINTENANCE":6459},"All other expenses":4171},"Functional Expenses":{"value":null,"Program Service Expenses":1141682,"Management And General Expenses":203856,"Fundraising Expenses":0}},"Assets":{"value":9024330,"Non-interest bearing cash":202,"Savings and temp cash investments":389632,"Pledges and grants receivable":103555,"Accounts receivable":129851,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":28821,"Land, building, equipment":41458,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8330811},"Liabilities":{"value":8414228,"Sum of Total Liabilities":0,"Accounts payable, accrued":121733,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":8292495},"Fund balance":{"value":610102,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":420996,"Temporarily restricted net assets":189106,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8484948028223654,"percentile":0.6907977733559972},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08074022404573555,"percentile":0.5883987927475998},"Liabilities to Assets Ratio":{"score":0.9323936513846457,"percentile":0.059714281266335975},"Operating Reserve Ratio":{"score":6.706856290940872,"percentile":0.8477302825094645},"Officer Compensation Ratio":{"score":0.12026936437320983,"percentile":0.4891262569308543},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6721217167916574,"percentile":0.7937889957629246}},"source_xml":"201511359349308856_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","KIM TABOR","LAURIE BROWN","JAMES BAKER","LAUREN MULVAINE","BROEK LEWIS","MARILYN ROBINSON","SCOTT BAXTER","ROBERT COPELAND"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO"],"Hours":[1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,80618],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,68033],"Other compensation":[0,0,0,0,0,0,0,0,0,0,12585]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2016,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.GUARDIAN-INC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"18 W MICHIGAN AVE SUITE 300, BATTLE CREEK, MI, 49017, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49017},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1678389,"Contributions":{"value":369131,"Other contributions":369131,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1301946,"Total revenue":{"value":1301946,"CLIENT FEES":1178911,"CONTRACT BILLINGS":123035},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7312,"Investment income total":5406,"Net investment gain":1906,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1429587,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1024523,"Current officers":80618,"Disqualified persons":0,"Other salaries and wages":765964,"Pension plan contributions":0,"Other employee benefits":118327,"Payroll taxes":59614},"Other expenses":{"value":405064,"Management services":0,"Legal":2958,"Accounting":48356,"Lobbying services":0,"Investment management fees":1857,"Other services":62490,"Advertising":400,"Office expenses":17497,"Information technology":0,"Royalties":0,"Occupancy":84007,"Travel":36120,"Conferences and meetings":8886,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20131,"Insurance":16855,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":95581,"TELEPHONE":31413,"SMALL FURN/EQUIP PURCHASE":30097,"POSTAGE":23530,"MISCELLANEOUS":10541},"All other expenses":9926},"Functional Expenses":{"value":null,"Program Service Expenses":1240757,"Management And General Expenses":188830,"Fundraising Expenses":0}},"Assets":{"value":9794623,"Non-interest bearing cash":301,"Savings and temp cash investments":605050,"Pledges and grants receivable":10954,"Accounts receivable":83496,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":33283,"Land, building, equipment":20631,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":9040908},"Liabilities":{"value":9147953,"Sum of Total Liabilities":0,"Accounts payable, accrued":124559,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":8995394,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":28000},"Fund balance":{"value":646670,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":586201,"Temporarily restricted net assets":60469,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8679129007188789,"percentile":0.7206741962250167},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14823857878000868,"percentile":0.6963021220666769},"Liabilities to Assets Ratio":{"score":0.9339770402597425,"percentile":0.059519888304958926},"Operating Reserve Ratio":{"score":6.851365464291435,"percentile":0.8504185007292464},"Officer Compensation Ratio":{"score":0.056392510564239884,"percentile":0.726059035519087},"Program Expense Growth":{"score":0.02043870280261334,"percentile":0.40695423568617334},"Revenue Growth":{"score":0.03966753439519619,"percentile":0.5607969089416104},"Asset Growth":{"score":0.030846176819311948,"percentile":0.44947568244829367},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6599782732935774,"percentile":0.765702947154248}},"source_xml":"201800459349301055_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","RAYMOND SAWYER","SCOTT BAXTER","MARILYN ROBINSON","SUSAN MCCLOSKEY","TONY MCGHEE","SARAH RUSSELL","KENT REHMANN","ANITA JOHNSON","ROBERT COPELAND","JENNIFER WARNOS"],"Title":["PRESIDENT EMERITUS","PRESIDENT","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","FORMER CEO","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,84751,41432],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,84751,41432],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2023,"name":"CALHOUN COUNTY GUARDIAN DBA GUARDIAN FIN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JENNIFER WARNOS","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":48,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":48,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1873172,"Contributions":{"value":78140,"Other contributions":78140,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1774172,"Total revenue":{"value":1774172,"CLIENT FEES":1611336,"CONTRACT BILLINGS":162836},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20860,"Investment income total":20860,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1982860,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1409257,"Current officers":101236,"Disqualified persons":0,"Other salaries and wages":1065475,"Pension plan contributions":0,"Other employee benefits":160048,"Payroll taxes":82498},"Other expenses":{"value":573603,"Management services":0,"Legal":8375,"Accounting":29570,"Lobbying services":0,"Investment management fees":3030,"Other services":18278,"Advertising":1140,"Office expenses":66239,"Information technology":171336,"Royalties":0,"Occupancy":133370,"Travel":0,"Conferences and meetings":48469,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28911,"Insurance":37552,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27333,"REPAIRS AND MAINTENANCE":15325,"MISCELLANEOUS":6352,"PROGRAM MATERIALS":5656},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1683062,"Management And General Expenses":299798,"Fundraising Expenses":0}},"Assets":{"value":12915339,"Non-interest bearing cash":177,"Savings and temp cash investments":358057,"Pledges and grants receivable":0,"Accounts receivable":81200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22557,"Land, building, equipment":23455,"Investments publicly traded":262741,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":12167152},"Liabilities":{"value":12270838,"Sum of Total Liabilities":0,"Accounts payable, accrued":116455,"Grants payable":0,"Deferred, revenue":4020,"Tax exempt bond liabilities":0,"Escrow account liability":11699879,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":450484},"Fund balance":{"value":644501,"Net assets without donor restriction":624255,"Net assets with donor restriction":20246,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8488052610875201,"percentile":0.6912615903909516},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.058557356185123415,"percentile":0.27266772495205005},"Liabilities to Assets Ratio":{"score":0.9500980191073576,"percentile":0.057677559227377086},"Operating Reserve Ratio":{"score":6.513490110244798,"percentile":0.8439584508409927},"Officer Compensation Ratio":{"score":0.06363686795840352,"percentile":0.6927513751821082},"Program Expense Growth":{"score":0.04323867101978302,"percentile":0.505040269888372},"Revenue Growth":{"score":0.03641691524102654,"percentile":0.5455821085482009},"Asset Growth":{"score":0.039893190594438764,"percentile":0.4868340965233245},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5905121922954082,"percentile":0.5775339608985952}},"source_xml":"202532139349300903_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","RAYMOND SAWYER","SCOTT BAXTER","MARILYN ROBINSON","SUSAN MCCLOSKEY","TONY MCGHEE","SARAH RUSSELL","KENT REHMANN","ROBERT COPELAND"],"Title":["BOARD MEMBER","PRESIDENT","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,106821],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,98308],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,8513]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2021,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1810904,"Contributions":{"value":106321,"Other contributions":106321,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1703547,"Total revenue":{"value":1703547,"CLIENT FEES":1558948,"CONTRACT BILLINGS":144599},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1036,"Investment income total":1036,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1919244,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1424151,"Current officers":106820,"Disqualified persons":0,"Other salaries and wages":1081582,"Pension plan contributions":0,"Other employee benefits":151705,"Payroll taxes":84044},"Other expenses":{"value":495093,"Management services":0,"Legal":7640,"Accounting":26933,"Lobbying services":0,"Investment management fees":0,"Other services":8519,"Advertising":3779,"Office expenses":39365,"Information technology":109766,"Royalties":0,"Occupancy":122799,"Travel":35338,"Conferences and meetings":13635,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28638,"Insurance":33998,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64683,"TELEPHONE":36220,"REPAIRS AND MAINTENANCE":15724,"MISCELLANEOUS":7195,"PROGRAM MATERIALS":5544},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1669156,"Management And General Expenses":250088,"Fundraising Expenses":0}},"Assets":{"value":11877488,"Non-interest bearing cash":282,"Savings and temp cash investments":439158,"Pledges and grants receivable":0,"Accounts receivable":88811,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":31026,"Land, building, equipment":80647,"Investments publicly traded":184054,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11053510},"Liabilities":{"value":11195974,"Sum of Total Liabilities":0,"Accounts payable, accrued":129745,"Grants payable":0,"Deferred, revenue":26424,"Tax exempt bond liabilities":0,"Escrow account liability":11039805,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":681514,"Net assets without donor restriction":667205,"Net assets with donor restriction":14309,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8696945255527697,"percentile":0.7233902346676548},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05982647340775657,"percentile":0.2708681370841663},"Liabilities to Assets Ratio":{"score":0.9426213690975735,"percentile":0.05851535397135193},"Operating Reserve Ratio":{"score":6.188628439114568,"percentile":0.8371982954004631},"Officer Compensation Ratio":{"score":0.05565785277953194,"percentile":0.7295734847600568},"Program Expense Growth":{"score":0.04694434195097355,"percentile":0.5197064955385642},"Revenue Growth":{"score":0.040985191440503034,"percentile":0.5668075180067702},"Asset Growth":{"score":0.036176523924124626,"percentile":0.4716146872276115},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6035242980620549,"percentile":0.6157870307134473}},"source_xml":"202302239349301715_public.xml"},{"Organization":{"value":null,"Person":["SUSAN MOLENAAR","JAMES BAKER","RENEE KELLY","THERESA SHAVE","LISA WILLCUTT","KIM TABOR","KIM HALLADAY","CATHY JEWELL","GENE DILLENBECK","WES FREELAND","DAVE KIRBY","ROBERT COPELAND"],"Title":["BOARD MEMBER","TREASURER","SECRETARY","PRESIDENT","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DI","COO/CFO"],"Hours":[0.5,1.0,1.0,1.0,0.5,0.5,1.0,0.5,0.5,0.5,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,85829,78221],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,71560,66553],"Other compensation":[0,0,0,0,0,0,0,0,0,0,14269,11668]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2014,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.GUARDIAN-INC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT H COPELAND JR","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":5,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"18 W MICHIGAN AVE SUITE 300, BATTLE CREEK, MI, 49017, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49017},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1377640,"Contributions":{"value":163222,"Other contributions":163222,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1209850,"Total revenue":{"value":1209850,"CLIENT FEES":1086613,"CONTRACT BILLINGS":123237},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4568,"Investment income total":1905,"Net investment gain":2663,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1473203,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1095935,"Current officers":164051,"Disqualified persons":0,"Other salaries and wages":746289,"Pension plan contributions":0,"Other employee benefits":122366,"Payroll taxes":63229},"Other expenses":{"value":377268,"Management services":0,"Legal":2718,"Accounting":12333,"Lobbying services":0,"Investment management fees":1111,"Other services":79993,"Advertising":4340,"Office expenses":18406,"Information technology":0,"Royalties":0,"Occupancy":83802,"Travel":34658,"Conferences and meetings":12120,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":33426,"Insurance":7251,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":80368,"TELEPHONE":35871,"POSTAGE":23728,"SMALL FURN/EQUIP PURCHASE":12624,"REPAIRS & MAINTENANCE":8145},"All other expenses":6742},"Functional Expenses":{"value":null,"Program Service Expenses":1265547,"Management And General Expenses":207656,"Fundraising Expenses":0}},"Assets":{"value":8823825,"Non-interest bearing cash":299,"Savings and temp cash investments":318125,"Pledges and grants receivable":48860,"Accounts receivable":134411,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":28755,"Land, building, equipment":46140,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8247235},"Liabilities":{"value":8315282,"Sum of Total Liabilities":0,"Accounts payable, accrued":81162,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":8234120},"Fund balance":{"value":508543,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":448139,"Temporarily restricted net assets":60404,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8590445444382071,"percentile":0.7071882577557942},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06936717865334921,"percentile":0.2580543785317931},"Liabilities to Assets Ratio":{"score":0.9423670573702447,"percentile":0.05854997189598071},"Operating Reserve Ratio":{"score":5.989551338138736,"percentile":0.8326890326476444},"Officer Compensation Ratio":{"score":0.111356004569635,"percentile":0.5156658186600844},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6050510587206589,"percentile":0.6202210910644245}},"source_xml":"201641309349300314_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","LAURIE BROWN","MARILYN ROBINSON","SCOTT BAXTER","JUAN GONZALEZ","DAVID LUCAS","SUSAN MCCLOSKEY","REBECCA PLICHTA","RAYMOND SAWYER","ROBERT COPELAND"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO"],"Hours":[1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,83550],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,70643],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,12907]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2017,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":7,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1574091,"Contributions":{"value":155012,"Other contributions":155012,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1403198,"Total revenue":{"value":1403198,"CLIENT FEES":1289439,"CONTRACT BILLINGS":113759},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15881,"Investment income total":6381,"Net investment gain":9500,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1530032,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1064888,"Current officers":83551,"Disqualified persons":0,"Other salaries and wages":807280,"Pension plan contributions":0,"Other employee benefits":112041,"Payroll taxes":62016},"Other expenses":{"value":465144,"Management services":0,"Legal":64,"Accounting":48304,"Lobbying services":0,"Investment management fees":1742,"Other services":69115,"Advertising":500,"Office expenses":43523,"Information technology":0,"Royalties":0,"Occupancy":96436,"Travel":40117,"Conferences and meetings":9220,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19205,"Insurance":17392,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":112709,"SMALL FURN/EQUIP PURCHASE":54018,"TELEPHONE":31455,"MOVING EXPENSES":19749,"MISCELLANEOUS":7487},"All other expenses":6817},"Functional Expenses":{"value":null,"Program Service Expenses":1311795,"Management And General Expenses":218237,"Fundraising Expenses":0}},"Assets":{"value":10258547,"Non-interest bearing cash":308,"Savings and temp cash investments":434604,"Pledges and grants receivable":16163,"Accounts receivable":80807,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":37775,"Land, building, equipment":78441,"Investments publicly traded":165811,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":9444638},"Liabilities":{"value":9565437,"Sum of Total Liabilities":0,"Accounts payable, accrued":134544,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":9236856,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":194037},"Fund balance":{"value":693110,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":655977,"Temporarily restricted net assets":37133,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.85736442113629,"percentile":0.704641996890432},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02799012255327043,"percentile":0.47282489847002424},"Liabilities to Assets Ratio":{"score":0.9324358508081115,"percentile":0.05970813607261489},"Operating Reserve Ratio":{"score":6.704792448785385,"percentile":0.8476920872573566},"Officer Compensation Ratio":{"score":0.05460670103631819,"percentile":0.7345848471365981},"Program Expense Growth":{"score":0.025534417097332014,"percentile":0.4293839508278056},"Revenue Growth":{"score":0.035208455760032155,"percentile":0.539843907262649},"Asset Growth":{"score":0.036379904043078004,"percentile":0.47247371403210753},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6205186976064183,"percentile":0.6641617252118488}},"source_xml":"201921689349300512_public.xml"},{"Organization":{"value":null,"Person":["JAMES BAKER","THERESA SHAVE","LISA WILLCUTT","KIM TABOR","GENE DILLENBECK","LAURIE BROWN","LAUREN SMITH","MARK CASSINO","BROEK LEWIS","DAVE KIRBY","ROBERT COPELAND"],"Title":["TREASURER","PRESIDENT","BOARD MEMBER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO-RETIR","ED/CEO/COO-C"],"Hours":[1.0,1.0,0.5,1.0,0.5,0.5,0.5,0.5,0.5,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,77294,79272],"Direct compensation":[0,0,0,0,0,0,0,0,0,69081,67247],"Other compensation":[0,0,0,0,0,0,0,0,0,8213,12025]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2015,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.GUARDIAN-INC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":6,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"18 W MICHIGAN AVE SUITE 300, BATTLE CREEK, MI, 49017, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49017},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":37,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1311953,"Contributions":{"value":94857,"Other contributions":94857,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1215418,"Total revenue":{"value":1215418,"CLIENT FEES":1100333,"CONTRACT BILLINGS":115085},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1678,"Investment income total":2606,"Net investment gain":-928,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1437218,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1075253,"Current officers":156566,"Disqualified persons":0,"Other salaries and wages":737229,"Pension plan contributions":0,"Other employee benefits":118825,"Payroll taxes":62633},"Other expenses":{"value":361965,"Management services":0,"Legal":1720,"Accounting":12000,"Lobbying services":0,"Investment management fees":936,"Other services":96921,"Advertising":2012,"Office expenses":17579,"Information technology":0,"Royalties":0,"Occupancy":75538,"Travel":34404,"Conferences and meetings":8418,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21979,"Insurance":9526,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":72554,"TELEPHONE":32147,"POSTAGE":23112,"SMALL FURN/EQUIP PURCHASE":8990,"REPAIRS & MAINTENANCE":8305},"All other expenses":8378},"Functional Expenses":{"value":null,"Program Service Expenses":1216902,"Management And General Expenses":220316,"Fundraising Expenses":0}},"Assets":{"value":9366969,"Non-interest bearing cash":299,"Savings and temp cash investments":281015,"Pledges and grants receivable":18222,"Accounts receivable":94409,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":30165,"Land, building, equipment":29652,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8913207},"Liabilities":{"value":8974553,"Sum of Total Liabilities":0,"Accounts payable, accrued":75242,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":8875736,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":23575},"Fund balance":{"value":392416,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":381358,"Temporarily restricted net assets":11058,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8467066234906604,"percentile":0.6881854543111018},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09547979234012194,"percentile":0.22781906050915496},"Liabilities to Assets Ratio":{"score":0.9581064056046305,"percentile":0.05680514655877345},"Operating Reserve Ratio":{"score":6.517430897748289,"percentile":0.8440324162498366},"Officer Compensation Ratio":{"score":0.10893684882877894,"percentile":0.5231748038018175},"Program Expense Growth":{"score":0.03113298056830727,"percentile":0.4537999538989255},"Revenue Growth":{"score":-0.0548114372337065,"percentile":0.21030944459889284},"Asset Growth":{"score":0.018885032454748322,"percentile":0.3991679439456974},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5323519290041082,"percentile":0.406944628041492}},"source_xml":"201700389349300105_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","RAYMOND SAWYER","SCOTT BAXTER","MARILYN ROBINSON","SUSAN MCCLOSKEY","TONY MCGHEE","SARAH RUSSELL","KENT REHMANN","ROBERT COPELAND"],"Title":["PRESIDENT EMERITUS","PRESIDENT","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,113626],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,94849],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,18777]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2022,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JENNIFER WARNOS","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":49,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":49,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1968486,"Contributions":{"value":84059,"Other contributions":84059,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1870906,"Total revenue":{"value":1870906,"CLIENT FEES":1679154,"CONTRACT BILLINGS":191752},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13521,"Investment income total":13521,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1975220,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1435598,"Current officers":101899,"Disqualified persons":0,"Other salaries and wages":1082723,"Pension plan contributions":0,"Other employee benefits":168018,"Payroll taxes":82958},"Other expenses":{"value":539622,"Management services":0,"Legal":6566,"Accounting":25700,"Lobbying services":0,"Investment management fees":2946,"Other services":146010,"Advertising":1140,"Office expenses":37209,"Information technology":0,"Royalties":0,"Occupancy":126046,"Travel":0,"Conferences and meetings":58214,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":33441,"Insurance":33604,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68746,"TELEPHONE":34248,"REPAIRS AND MAINTENANCE":17679,"MISCELLANEOUS":11401,"PROGRAM MATERIALS":5418},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1715303,"Management And General Expenses":259917,"Fundraising Expenses":0}},"Assets":{"value":13235165,"Non-interest bearing cash":198,"Savings and temp cash investments":451163,"Pledges and grants receivable":0,"Accounts receivable":92580,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":31160,"Land, building, equipment":49376,"Investments publicly traded":209007,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":12401681},"Liabilities":{"value":12534862,"Sum of Total Liabilities":0,"Accounts payable, accrued":127972,"Grants payable":0,"Deferred, revenue":18725,"Tax exempt bond liabilities":0,"Escrow account liability":12021158,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":367007},"Fund balance":{"value":700303,"Net assets without donor restriction":685994,"Net assets with donor restriction":14309,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8684111136987273,"percentile":0.721439504402536},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0034209031712696967,"percentile":0.37661257237328954},"Liabilities to Assets Ratio":{"score":0.9470877015889111,"percentile":0.05800776096999015},"Operating Reserve Ratio":{"score":6.7006029708083155,"percentile":0.847610644471116},"Officer Compensation Ratio":{"score":0.057525743967760556,"percentile":0.7207707564221969},"Program Expense Growth":{"score":0.04669160486503009,"percentile":0.5187433429791406},"Revenue Growth":{"score":0.040912558445110096,"percentile":0.5664813565851431},"Asset Growth":{"score":0.04083482466472078,"percentile":0.4906997171435564},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6215919952173716,"percentile":0.6671300978345058}},"source_xml":"202442219349301804_public.xml"},{"Organization":{"value":null,"Person":["ROBERT COPELAND","SCOTT BAXTER","LAURIE BROWN","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","SUSAN MCCLOSKEY","REBECCA PLICHTA","MARILYN ROBINSON","SARAH RUSSELL","RAYMOND SAWYER","LISA WILLCUTT"],"Title":["ED/CEO","BOARD MEMBER","SECRETARY","VICE PRESIDE","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT"],"Hours":[40.0,0.5,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,1.0],"Total Compensation":[96239,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[88805,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[7434,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2019,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":40,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":40,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1740995,"Contributions":{"value":81706,"Other contributions":81706,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1630710,"Total revenue":{"value":1630710,"CLIENT FEES":1474068,"CONTRACT BILLINGS":156642},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28579,"Investment income total":28579,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1734476,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1274345,"Current officers":96239,"Disqualified persons":0,"Other salaries and wages":985574,"Pension plan contributions":0,"Other employee benefits":116704,"Payroll taxes":75828},"Other expenses":{"value":460131,"Management services":0,"Legal":8238,"Accounting":25218,"Lobbying services":0,"Investment management fees":0,"Other services":6900,"Advertising":4081,"Office expenses":49469,"Information technology":78422,"Royalties":0,"Occupancy":112780,"Travel":27418,"Conferences and meetings":11320,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":27200,"Insurance":21176,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83402,"TELEPHONE":38679,"SMALL FURN/EQUIP PURCHASE":22084,"REPAIRS & MAINTENANCE":14429,"MISCELLANEOUS":8210},"All other expenses":4507},"Functional Expenses":{"value":null,"Program Service Expenses":1513506,"Management And General Expenses":220970,"Fundraising Expenses":0}},"Assets":{"value":10913583,"Non-interest bearing cash":300,"Savings and temp cash investments":642898,"Pledges and grants receivable":0,"Accounts receivable":146223,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":27462,"Land, building, equipment":71617,"Investments publicly traded":197608,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":9827475},"Liabilities":{"value":10211826,"Sum of Total Liabilities":0,"Accounts payable, accrued":152877,"Grants payable":0,"Deferred, revenue":24885,"Tax exempt bond liabilities":0,"Escrow account liability":9671220,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":221238,"Other liabilities":141606},"Fund balance":{"value":701757,"Net assets without donor restriction":701357,"Net assets with donor restriction":400,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8726012928400277,"percentile":0.7278757461754731},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.003744410523867099,"percentile":0.40676596125403763},"Liabilities to Assets Ratio":{"score":0.9356987526461291,"percentile":0.05930746944200002},"Operating Reserve Ratio":{"score":6.292149905792874,"percentile":0.8394352437897855},"Officer Compensation Ratio":{"score":0.055485921972976276,"percentile":0.7303656521681797},"Program Expense Growth":{"score":0.03890563995323764,"percentile":0.48708998535562525},"Revenue Growth":{"score":0.03484463327276062,"percentile":0.5381176314465524},"Asset Growth":{"score":0.04350738195868998,"percentile":0.5013391454085101},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6231092914306922,"percentile":0.6713455749289604}},"source_xml":"202142289349302609_public.xml"},{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","LAURIE BROWN","MARILYN ROBINSON","SCOTT BAXTER","DAVID LUCAS","SUSAN MCCLOSKEY","REBECCA PLICHTA","RAYMOND SAWYER","SARAH RUSSELL","ROBERT COPELAND"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","ED/CEO"],"Hours":[1.0,1.0,1.0,1.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,89298],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,82664],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,6634]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2018,"name":"CALHOUN COUNTY GUARDIAN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT COPELAND","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":7,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1578064,"Contributions":{"value":61325,"Other contributions":61325,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1503965,"Total revenue":{"value":1503965,"CLIENT FEES":1375071,"CONTRACT BILLINGS":128894},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12774,"Investment income total":12774,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1575936,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1158437,"Current officers":89297,"Disqualified persons":0,"Other salaries and wages":882364,"Pension plan contributions":0,"Other employee benefits":118705,"Payroll taxes":68071},"Other expenses":{"value":417499,"Management services":0,"Legal":5500,"Accounting":24668,"Lobbying services":0,"Investment management fees":0,"Other services":7274,"Advertising":2326,"Office expenses":49063,"Information technology":46410,"Royalties":0,"Occupancy":105102,"Travel":44459,"Conferences and meetings":14974,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22948,"Insurance":19707,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":70763,"TELEPHONE":33529,"INSURANCE DEDUCTIBLE":24160,"REPAIRS & MAINTENANCE":7513,"MISCELLANEOUS":5561},"All other expenses":4305},"Functional Expenses":{"value":null,"Program Service Expenses":1364957,"Management And General Expenses":210979,"Fundraising Expenses":0}},"Assets":{"value":11617755,"Non-interest bearing cash":250,"Savings and temp cash investments":465904,"Pledges and grants receivable":0,"Accounts receivable":80294,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":36709,"Land, building, equipment":62679,"Investments publicly traded":154999,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10816920},"Liabilities":{"value":10922517,"Sum of Total Liabilities":0,"Accounts payable, accrued":119696,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":10585323,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":217498},"Fund balance":{"value":695238,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":675169,"Temporarily restricted net assets":20069,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8661246395792722,"percentile":0.7179762835023724},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0013484877672895396,"percentile":0.3991406407470307},"Liabilities to Assets Ratio":{"score":0.9401572851209206,"percentile":0.05880294903749879},"Operating Reserve Ratio":{"score":7.371971323708577,"percentile":0.859432984409264},"Officer Compensation Ratio":{"score":0.05666346856725146,"percentile":0.7247594316516299},"Program Expense Growth":{"score":0.029072282118250897,"percentile":0.4448158142109561},"Revenue Growth":{"score":0.02914778941883562,"percentile":0.5105184958723082},"Asset Growth":{"score":0.05152502007976214,"percentile":0.5326078332366554},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6144468166213544,"percentile":0.647198824570038}},"source_xml":"202001689349301600_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["LISA WILLCUTT","MARK CASSINO","GENE DILLENBECK","DAVID LUCAS","RAYMOND SAWYER","SCOTT BAXTER","MARILYN ROBINSON","SUSAN MCCLOSKEY","TONY MCGHEE","SARAH RUSSELL","KENT REHMANN","ANITA JOHNSON","ROBERT COPELAND","JENNIFER WARNOS"],"Title":["PRESIDENT EMERITUS","PRESIDENT","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","FORMER CEO","CEO"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,84751,41432],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,84751,41432],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"We benefit the community by providing financial stewardship and advocacy services to people in need. we promote the optimum independence and economic self-sufficiency of those we serve.","year":2023,"name":"CALHOUN COUNTY GUARDIAN DBA GUARDIAN FIN","phone":2699633253,"website":"WWW.YOURGUARDIAN.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JENNIFER WARNOS","year_formation":1966,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"693 CAPITAL AVE SW UNIT 3, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":48,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":48,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1873172,"Contributions":{"value":78140,"Other contributions":78140,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1774172,"Total revenue":{"value":1774172,"CLIENT FEES":1611336,"CONTRACT BILLINGS":162836},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20860,"Investment income total":20860,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1982860,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1409257,"Current officers":101236,"Disqualified persons":0,"Other salaries and wages":1065475,"Pension plan contributions":0,"Other employee benefits":160048,"Payroll taxes":82498},"Other expenses":{"value":573603,"Management services":0,"Legal":8375,"Accounting":29570,"Lobbying services":0,"Investment management fees":3030,"Other services":18278,"Advertising":1140,"Office expenses":66239,"Information technology":171336,"Royalties":0,"Occupancy":133370,"Travel":0,"Conferences and meetings":48469,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28911,"Insurance":37552,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27333,"REPAIRS AND MAINTENANCE":15325,"MISCELLANEOUS":6352,"PROGRAM MATERIALS":5656},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1683062,"Management And General Expenses":299798,"Fundraising Expenses":0}},"Assets":{"value":12915339,"Non-interest bearing cash":177,"Savings and temp cash investments":358057,"Pledges and grants receivable":0,"Accounts receivable":81200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":22557,"Land, building, equipment":23455,"Investments publicly traded":262741,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":12167152},"Liabilities":{"value":12270838,"Sum of Total Liabilities":0,"Accounts payable, accrued":116455,"Grants payable":0,"Deferred, revenue":4020,"Tax exempt bond liabilities":0,"Escrow account liability":11699879,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":450484},"Fund balance":{"value":644501,"Net assets without donor restriction":624255,"Net assets with donor restriction":20246,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8488052610875201,"percentile":0.6912615903909516},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.058557356185123415,"percentile":0.27266772495205005},"Liabilities to Assets Ratio":{"score":0.9500980191073576,"percentile":0.057677559227377086},"Operating Reserve Ratio":{"score":6.513490110244798,"percentile":0.8439584508409927},"Officer Compensation Ratio":{"score":0.06363686795840352,"percentile":0.6927513751821082},"Program Expense Growth":{"score":0.04323867101978302,"percentile":0.505040269888372},"Revenue Growth":{"score":0.03641691524102654,"percentile":0.5455821085482009},"Asset Growth":{"score":0.039893190594438764,"percentile":0.4868340965233245},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5905121922954082,"percentile":0.5775339608985952}},"source_xml":"202532139349300903_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}