- Revenue 2024
- $258,235
- Expenses 2024
- $231,149
Program services were 53.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- N60
- Classification
- 1200
- Street
- 1151 SANTA CRUZ AVE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
TO PROVIDE JIU JITSU AND BOXING CLASSES FOR CHILDREN ELEMENTARY THROUGH HIGH SCHOOL. OUR GOAL IS TO TEACH MARTIAL ARTS, DISCIPLINE, MOTIVATION, SELF RESPECT, AND A THIRST FOR SELF IMPROVEMENT TO THE YOUTH.
-
GUARDIAN TRAINING ESTABLISHED SCHOLARSHIP AND SPONSORS YOUTH AGES 9-18 THAT WANT TO TRAIN IN BRAZILLIAN JIU JITSU, BOXING OR KICKBOXING. IT IS DESIGNED FOR YOUTH STUDENTS THAT ARE COMMITTED TO TRAINING, BUT DO NOT HAVE THE FINANCIAL MEANS TO PAY FOR IT. THE SCHOLARSHIP PROGRAM SEEKS TO MATCH KIDS WITH GYMS IN THEIR LOCAL COMMUNITIES SO THAT THEY CAN BEGIN TRAINING AT NO COST. WE HAVE STARTED A GIFTING PROGRAM TO PROVIDE GIS TO STUDENTS THAT CANNOT AFFORD TO PURCHASE THEIR OWN. IN ADDITION TO A NATIONAL SCHOLARSHIP PROGRAM AND SPONSORSHIP SUPPORT, GUARDIAN TRAINING PROVIDES FREE FACILITY USE FOR YOUTH AGES 9-18 AND OFFERS TAX-DEDUCTIBLE MEMBERSHIPS FOR ADULTS.
Expenses $123,665
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Tracey Lester-Smith
Director
- Total calculated
- $0
- Hours/week
- 3
-
Benjamin Kovacs
OFFICER
- Total calculated
- $0
- Hours/week
- 10
-
Joel Lunenfeld
OFFICER
- Total calculated
- $0
- 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $258,235
- Expenses
- $231,149
- Contributions
- $249,250
- Grants paid
- $0
-
2023
- Revenue
- $303,531
- Expenses
- $308,636
- Contributions
- $256,097
- Grants paid
- $0
-
2022
- Revenue
- $131,716
- Expenses
- $113,018
- Contributions
- $131,716
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $359,971
- Expenses
- $707,807
- Assets (EOY)
- $354,375
-
2020 · 990
- Revenue
- $411,374
- Expenses
- $590,475
- Assets (EOY)
- $757,444
-
2019 · 990
- Revenue
- $1,123,178
- Expenses
- $565,059
- Assets (EOY)
- $901,804
-
2018 · 990
- Revenue
- $593,256
- Expenses
- $393,056
- Assets (EOY)
- $308,481
-
2017 · 990
- Revenue
- $333,187
- Expenses
- $310,037
- Assets (EOY)
- $106,253
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2015
- Tax period
- 1 January 2015 to 31 December 2015
- Principal officer
-
Benjamin Kovacs
- Mailing address
- 1922 Webster StOakland CA 94612
- Website
- www.guardiangym.org
As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$115,000
2024 GENERAL
-
DONOR ADVISED CHARITABLE GIVING
$33,300
2024 HUMAN SERVICES
-
DONOR ADVISED CHARITABLE GIVING
$10,000
2023 HUMAN SERVICES
-
$7,500
2024 PROGRAM SUPPORT
-
$5,891
2025 GENERAL SUPPORT
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.