Guardianship Support Agency Inc

Nonprofit profile at a glance

EIN
571206211
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Allentown, PA, USA
Phone
6103512013
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$353,991
Expenses
$242,019
Assets
$416,770
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • REV JAMES D ROBISON (PRESIDENT)

People named in this filing

  • ROBIN A FLORES (TRUSTEE)
  • SAMUEL MIRANDA JR (TRUSTEE)
  • LARRY R ROTH (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To act as guardian for decision impaired persons who are unable to take care of their own financial and/or personal needs and have no other person willing and/or qualified to do so.

What it reported doing in 2025

Guardian ad litem services: corporation was appointed and served as guardian ad litem in 3 cases involving decision impaired persons by investigating various aspects of each case and providing information gathered to the court. Guardian of person services: corporation served as guardian of the person for 121 decision impaired persons adjudicated incapacitated by the court. In this capacity, the corporation provided informed consent for medical treatment when necessary, determined appropriate living arrangements based upon need, arranged for needed care and services (including isp), worked with family members as needed, and reported status of cases to the court. Expanded guardian of person services: corporation accepted additional powers when granted by the court to make prepaid funeral arrangements and authorize disposition upon death when full guardian of estate services not required. Guardian of estate services: corporation served as guardian of the estate for 40 decision impaired persons adjudicated incapacitated by the court. In this capacity, the corporation marshalled and managed assets, secured income, liquidated assets as needed, paid debts and expenses, applied for governmental benefits (including medical assistance), filed income tax returns, settled estates of 4 deceased wards, and reported status of cases to the court. Power of attorney services: corporation served as agent under 1 power of attorney for 1 individual who is decision impaired but not adjudicated incapacitated. In addition, corporation is named as alternate agent under 2 other powers of attorney for decision impaired persons who are not adjudicated incapacitated.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.6%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 25.1% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 96.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $233K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.