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Nonprofiteer
← THE GUARDIAN FOUNDATION INC

Form 990 for tax year 2023

Filed by THE GUARDIAN FOUNDATION INC.

Totals

Total revenue
$10,381,357
Total expenses
$7,405,447
Contributions and grants received
$8,515,392
Grants paid
$4,708,840
Program service revenue
$1,810,221
Investment income
$55,744
Other revenue
$0
Total assets, end of year
$26,015,941
Total liabilities, end of year
$2,499,614
Net assets or fund balances, end of year
$23,516,327
Program services expenses (Part IX)
$6,886,056
Management and general expenses
$519,391
Fundraising expenses
$0
Program service expenses (Part III)
$6,886,056

Program services were 93.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $8,514,542

  • 1f · All other contributions, gifts and grants

    $850

  • 2a · Program service revenue: FEES FOR ADMIN SUPPORT

    total $1,810,221 · related or exempt $1,810,221

  • 3 · Investment income

    total $528,575 · excluded $528,575

  • 7b · Less cost or other basis and sales expenses

    securities $472,831

  • 7c · Gain or loss

    securities -$472,831

  • 7d · Net gain or loss

    total -$472,831 · excluded -$472,831

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,708,840 · program services $4,708,840

  • 5 · Compensation of officers, directors and key employees

    total $1,513,720 · program services $1,226,113 · management and general $287,607

  • 7 · Other salaries and wages

    total $105,612 · program services $85,546 · management and general $20,066

  • 8 · Pension plan contributions

    total $64,538 · program services $52,276 · management and general $12,262

  • 9 · Other employee benefits

    total $41,619 · program services $33,711 · management and general $7,908

  • 10 · Payroll taxes

    total $82,883 · program services $67,135 · management and general $15,748

  • 11b · Fees: legal

    total $12,988 · program services $12,988

  • 11c · Fees: accounting

    total $11,732 · management and general $11,732

  • 11g · Fees: other

    total $231,544 · program services $187,551 · management and general $43,993

  • 12 · Advertising and promotion

    total $5,493 · program services $4,449 · management and general $1,044

  • 13 · Office expenses

    total $88,020 · program services $71,297 · management and general $16,723

  • 14 · Information technology

    total $19,919 · program services $16,134 · management and general $3,785

  • 16 · Occupancy

    total $100,457 · program services $81,370 · management and general $19,087

  • 17 · Travel

    total $109,627 · program services $88,798 · management and general $20,829

  • 19 · Conferences, conventions and meetings

    total $254,899 · program services $206,468 · management and general $48,431

  • 22 · Depreciation, depletion and amortization

    total $26,506 · program services $21,470 · management and general $5,036

  • 23 · Insurance

    total $20,429 · program services $16,547 · management and general $3,882

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $6,621 · program services $5,363 · management and general $1,258

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,307,437 · end of year $4,911,567

  • 4 · Accounts receivable

    beginning of year $6,379,437 · end of year $7,391,455

  • 9 · Prepaid expenses and deferred charges

    beginning of year $87,470 · end of year $85,226

  • 10a · Land, buildings and equipment: cost or other basis

    $308,052

  • 10b · Land, buildings and equipment: accumulated depreciation

    $135,393

  • 10c · Land, buildings and equipment, net

    beginning of year $195,689 · end of year $172,659

  • 11 · Investments: publicly traded securities

    beginning of year $8,711,670 · end of year $10,024,926

  • 15 · Other assets

    beginning of year $4,762,550 · end of year $3,430,108

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,498,840 · end of year $1,274,249

  • 19 · Deferred revenue

    beginning of year $250,000 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,229,954 · end of year $1,225,365

  • 27 · Net assets without donor restrictions

    beginning of year $19,465,459 · end of year $23,516,327

Mission and programs · 2023

Mission

TO PROVIDE PROACTIVE ADMINISTRATIVE AND PROFESSIONALS SUPPORT SERVICES THAT ADVANCE THE MISSION OR OUR AFFILIATED ORGANIZATIONS.

Activities or mission (Part I)

SEE SCHEDULE O FOR COMPLETE DESCRIPTION.THE ORGANIZATION IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR PUBLIC CHARITABLE USES AND PURPOSES. THE CORPORATION'S LONG-TERM CHARITABLE MISSION IS TO PROVIDE SUPPORTING SERVICES TO ITS AFFILIATED ENTITIES, WHICH DEVELOP OR ACQUIRE AND THEREAFTER OWN AND OPERATE NURSING HOMES, HOSPICES, RETIREMENT FACILITIES, AND FACILITIES FOR THE DEVELOPMENTALLY DISABLED. THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS THE RIGHT TO APPOINT DIRECTORS OF EACH OF ITS AFFILIATED CORPORATIONS.

  • THE ORGANIZATION PROVIDES CORPORATE ADMINISTRATIVE SUPPORT FOR AFFILIATED NURSING HOMES, HOSPICES, RETIREMENT FACILITIES, AND FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.

    Expenses $6,886,056 · Grants $4,708,840 · Revenue $1,810,221

As filed on the 2023 return.

Listed in Part VII

  • Timothy A Duggan

    DIR, ASST SEC

    Total calculated
    $32,883
    From this org
    $32,883
    From related orgs
    $0
    Other
    $0
    Hours/week
    5 + 1 related

  • Mark A Waldrop

    DIR, PRESIDENT/CEO

    Total calculated
    $665,885
    From this org
    $634,404
    From related orgs
    $0
    Other
    $31,481
    Hours/week
    40 + 5 related

    Schedule J breakdown matched by us

    Base
    $634,404
    Bonus
    $0
    Other
    $0
    Deferred
    $10,396
    Nontaxable benefits
    $21,085
    Filer's total
    $665,885

  • William F Rowe

    DIRECTOR

    Total calculated
    $351,572
    From this org
    $333,186
    From related orgs
    $0
    Other
    $18,386
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $318,186
    Bonus
    $15,000
    Other
    $0
    Deferred
    $11,250
    Nontaxable benefits
    $7,136
    Filer's total
    $351,572

  • Arthur C Delozier

    DIRECTOR

    Total calculated
    $31,272
    From this org
    $31,272
    From related orgs
    $0
    Other
    $0
    Hours/week
    5 + 1 related

  • James W Field

    DIRECTOR

    Total calculated
    $19,000
    From this org
    $19,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Richard J Henry

    DIRECTOR

    Total calculated
    $41,255
    From this org
    $41,255
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Blair Lake

    DIRECTOR

    Total calculated
    $5,309
    From this org
    $5,309
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 1 related

  • Todd D Wagner

    VP/SEC/TREASURE

    Total calculated
    $281,385
    From this org
    $264,284
    From related orgs
    $0
    Other
    $17,101
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $239,284
    Bonus
    $25,000
    Other
    $0
    Deferred
    $9,965
    Nontaxable benefits
    $7,136
    Filer's total
    $281,385

  • Phil Davis

    VP/SEC/TREASURE

    Total calculated
    $6,923
    From this org
    $6,923
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related

  • Leigh Atherton

    VP COMMUNITY RELATIONS

    Total calculated
    $137,854
    From this org
    $125,093
    From related orgs
    $0
    Other
    $12,761
    Hours/week
    40

  • Michael R Wylie

    VP OF OUTREACH

    Total calculated
    $145,176
    From this org
    $131,440
    From related orgs
    $0
    Other
    $13,736
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
TRAVEL FOR COMPANIONS WAS PROVIDED FOR THE ANNUAL RISK MANAGEMENT CONFERENCE AND ON A LIMITED-BASIS, CERTAIN OTHER CORPORATE FUNCTIONS.
PART I, LINE 7
ANNUAL BONUSES WERE RECOMMENDED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. WILLIAM ROWE 15000 TODD WAGNER 25000 L. ATHERTON 3900

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • AICC INC

    501(C)(3) · VACANT LAND · FL · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • PROGRESSIVE REHAB OF PA INC

    501(C)(3) · REHABILITATIVE SERVICES · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • SOMERSET MEADOWS INC

    501(C)(3) · VACANT LAND · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • SOMERSET CARE INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • ROLLING MEADOWS CARE INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • RBRC INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · KY · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • PENNSYLVANIA LTC INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • CHR CONSULTING SERVICES INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • NASSAU CARE CENTERS INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · FL · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • LIGHTHOUSE OF REVERE INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · MA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • HEALTH SYSTEMS INC

    501(C)(3) · MANAGEMENT, RISK MANAGEMENT, AND ACCOUNTING SUPPORT. · GA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • GUARDIAN HOSPICE OF MA INC

    501(C)(3) · INACTIVE · MA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • GUARDIAN CENTER INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · MA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • FLORIDA CARE PROPERTIES INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · FL · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • CENTRAL FLORDIA COMMUNITIES INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · FL · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • NAAMANS CREEK CARE INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS. · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • GARDEN HEALTH & SUPPORT SERVICES INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · FL · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • HEARTS TO HANDS- GUARDIAN FOUNDATION INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · TN · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

  • VBP OF PA INC

    501(C)(3) · CARE FOR THE ELDERLY & DEVELOPMENTALLY DELAYED PERSONS · PA · controlled entity

    Directly controlled by THE GUARDIAN FOUNDATION INC

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • HOLDING FUND LLC

    ACQUIRE, LEASE AND SALE OF ASSISTED LIVING FACILITY · GA · income $0 · assets $0

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349311464

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