Tenth Circuit Public Guardian Inc

Nonprofit profile at a glance

EIN
900413256
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-N 2013
Location
Winter Haven, FL, USA
Phone
8634126083
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Legal Services

Reported finances

Revenue
$617,185
Expenses
$726,903
Assets
$135,592
Liabilities
$934

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Peggy L DeVivo (PRESIDENT)
  • Shannah M Butcher (VICE PRESIDENT/SECRETARY)

Highest reported compensation

  • Shannah M Butcher (VICE PRESIDENT/SECRETARY): $69,910 total reported compensation
  • NICKI DECKER (TREASURER): $69,444 total reported compensation
  • Peggy L DeVivo (PRESIDENT): $12,500 total reported compensation

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

Overview

Mission

The corporation provides guardianship services to low assetclients who are incapacitated and unable to care for themselves or to make medical decisions for themselves. Guardianship services are limited to low asset incapacitated clients.

What it reported doing in 2025

Public Guardian Program- Contract with State of Florida Department of Elder Affairs, to foster an environment that promotes well-being for Florida's elders and enables them to remain in their communities. The vision is for all Floridians aging with dignity, purpose and independence. During 2024,126 clients were provided services under this cost reimbursement contract. Life care and legal services are performed for clients in their location in the Tenth Judicial Circuit (Polk, Highlands, Hardee and Osceola Counties).

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 67
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $712K in reported program spending
  • Leadership: top reported pay $70K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.