CENTER FOR GUARDIANSHIP CERTIFICAT… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

JOAN KRECHMER NCG

Tax Period

2023-01-01 to 2023-12-31

CENTER FOR GUARDIANSHIP CERTIFICATION, founded in 1997, is a small nonprofit in the Community Improvement sector that reported $222K in total revenue in fiscal year 2023.

Mission

TO PROVIDE A COMPREHENSIVE GUARDIAN CERTIFICATION PROGRAM.

Program Service Accomplishments

Program 1

EXHIBITED BENEFITS OF CERTIFICATION AT NGA CONFERENCE AND ONE OTHER STATE ASSOCIATION CONFERENCES.

Program 2

CONDUCTED NMG ITEM ANALYSIS AND NCG ITEM ANALYSIS AND UPDATED EXAMS TO REVISED STANDARDS. CONDUCTED CA PROFESSIONAL FIDUCIARY JOB AND ITEMS ANALYSIS AND REVISED EXAM.

Program 3

TOTAL OF 1,273 NATIONAL CERTIFIED GUARDIANS (NCG) SERVED; PROCESSED 416 RENEWALS, 122 APPLICATIONS AND 58 RETESTS.TOTAL OF 52 NATIONAL MASTER GUARDIANS (NMG) SERVED. PROCESSED 10 RENEWALS, 7...

TOTAL OF 1,273 NATIONAL CERTIFIED GUARDIANS (NCG) SERVED; PROCESSED 416 RENEWALS, 122 APPLICATIONS AND 58 RETESTS.TOTAL OF 52 NATIONAL MASTER GUARDIANS (NMG) SERVED. PROCESSED 10 RENEWALS, 7 APPLICATIONS AND 3 RETESTS.PROCESSED 52 CALIFORNIA APPLICATIONS AND 46 RETESTS.PROCESSED 5 FINANCE CERTIFICATION EXAMS AND 2 SPECIAL NEED TRUST CERTIFICATE EXAMSHANDLED 4 COMPLAINTS RECEIVED AGAINST CERTIFICANTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $222,023

Investment Income $138

Other Revenue $0

TOTAL REVENUE $222,161

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $227,776

TOTAL EXPENSES $227,776

Year-over-Year Comparison

	2023	2022	Change
Revenue	$222,161	$217,991	+0.0%
Expenses	$227,776	$234,120	0.0%
Net Income	$-5,615	$-16,129	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JULIA NACK	TRUSTEE	1.00	Director	$0	$0	$0
TERESA PARKS	TRUSTEE	1.00	Director	$0	$0	$0
JEAN KRAHN	TRUSTEE	1.00	Director	$0	$0	$0
SHANNON BUTLER	TRUSTEE	1.00	Director	$0	$0	$0
EMIL GIORDANO	TRUSTEE	1.00	Director	$0	$0	$0
MICHELLE KENNEY	TRUSTEE	1.00	Director	$0	$0	$0
JOHN KORDISH	IMMED PAST PRESIDENT	1.00	Director	$0	$0	$0
MARY GALVEZ	TRUSTEE	1.00	Director	$0	$0	$0
TERI McRAE	PRESIDENT ELECT	1.00	Officer	$0	$0	$0
JOAN KRECHMER	PRESIDENT	1.00	Officer	$0	$0	$0
LISA LUDDEN	TREASURER	1.00	Officer	$0	$0	$0
DENISE CALABRESE	EXECUTIVE DIRECTOR	12.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$222,161	$227,776	$275,078	$-5,615
2022	$217,991	$234,120	$278,953	$-16,129
2021	$229,276	$212,754	$293,087	$16,522
2020	$229,408	$194,530	$272,940	$34,878
2019	$246,671	$212,852	$239,112	$33,819
2018	$221,489	$196,062	$207,217	$25,427

CENTER FOR GUARDIANSHIP CERTIFICATION