Guardian Community Trust Inc

Nonprofit profile at a glance

EIN
464456663
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Andover, MA, USA
Phone
9787753500
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,003,268
Expenses
$4,266,512
Assets
$10,841,852
Liabilities
$138,944

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SCOTT ROBILLARD (PRESIDENT/DIRECTOR)
  • PETER M MACY (EXECUTIVE DIRECTOR)
  • HEATHER L CONNORS (EXECUTIVE DIRECTOR/CGE)

Highest reported compensation

  • PETER M MACY (EXECUTIVE DIRECTOR): $363,308 total reported compensation
  • HEATHER L CONNORS (EXECUTIVE DIRECTOR/CGE): $238,124 total reported compensation
  • JAMES P MURRAY (CHIEF FINANCIAL OFFICER): $221,029 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Guardian community trust, inc. (the organization") was formed to provide and arrange for services to elderly and disabled persons that meaningfully improve their quality of life. Services include trustee and other support services for elderly and disabled persons throughout the commonwealth of Massachusetts. In addition to administering a pooled special needs trust and individual special needs trusts, the mission of the organization includes establishing and permanently funding a public guardianship agency in Massachusetts to serve the indigent who need protective fiduciaries.

What it reported doing in 2024

Guardian community trust, inc. (gct) assists disabled persons, nearly all of whom are elderly, to address the challenges they face, through conducting meaningful outreach and practical programs designed to assist such persons individually and collectively. Gct provides critical support for disabled persons by providing social services to disabled persons and by operating a pooled special needs trust formed pursuant to 42 U.S.c. Section 1396p(d)(4)(c) specifically for the benefit of such disabled persons. In addition, gct administers individual special needs trusts for those qualifying under 42 U.S.c. Section 1396p(d)(4)(a). Gct also participates in and funds rigorous research and related initiatives to support public guardianship in the commonwealth of Massachusetts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.5%; rating input score 71
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 71.5% of revenue deployed · 82.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $363K · 12 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $223K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.