Guardian Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE CHARITABLE MISSION IS TO PROVIDE CARE FOR ELDERLY, INDIVIDUALS WITH INTELLECTUAL DISABILITIES, AND INDIVIDUALS WHO HAVE ACQUIRED BRAIN INJURIES.
- Income
- $200.4 million
- Spending
- $174.4 million
- Spent on programs
- 88%
- Reserves
- 1.5 months of spending
- Largest source of income
- fees for its services, 94%
- Employees
- 2,439
- Volunteers
- 112
- Highest pay
- $749,270, dir, president/ceo
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 60 out of 100. Higher than 46% of charities in its peer group (health care, over $100m).
Reserves
10 of 35Spendable reserves would cover 1.5 months of spending.
Debt
5 of 20It owes 55% of what it owns.
Living within its means
15 of 15Income exceeded spending by 13% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 21% of charities in its peer group (health care, over $100m).
Independent board
25 of 258 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $88.4 million spent. CARE OF THE ELDERLY: THE CORPORATIONS ARE ORGANIZED AND OPERATE EXCLUSIVELY FOR CHARITABLE USES AND PURPOSES. THEIR LONG-TERM CHARITABLE MISSION IS TO PROVIDE CARE FOR THE ELDERLY AND DEVELOPMENTALLY DELAYED INDIVIDUALS. GUARDIAN CENTER, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. THEY OWN AND OPERATE A 120-BED NURSING FACILITY LOCATED IN BROCKTON, MA. GUARDIAN HOSPICE OF MA, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. THEY CEASED OPERATIONS IN NOVEMBER 2014. LIGHTHOUSE OF REVERE, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. THEY OWN AND OPERATE A 123-BED NURSING FACILITY LOCATED IN REVERE, MA. NAAMANS CREEK CARE, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THEYOWN AND OPERATE A 90-BED NURSING FACILITY LOCATED IN GARNET VALLEY, PA. ROLLING MEADOWS, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THEY OWN AND OPERATE A 121-BED NURSING FACILITY LOCATED IN WAYNESBURG, PA. SOMERSET CARE, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THEY OWN AND OPERATE A 150-BED NURSING FACILITY AND AN 11-UNIT INDEPENDENT LIVING FACILITY LOCATED IN BERLIN, PA. PENNSYLVANIA LTC, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THEY OWN AND OPERATE LINWOOD NURSING AND REHABILITATION CENTER, A 102-BED NURSING FACILITY LOCATED IN SCRANTON, PA., AND EDGEHILL NURSING AND REHABILITATION CENTER, A 60-BED NURSING FACILITY LOCATED IN GLENSIDE, PA. RBRC, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF KENTUCKY. THEY OWN AND OPERATE A SENIOR HOUSING COMMUNITY CONSISTING OF A 40-BED SKILLED NURSING FACILITY, ALONG WITH 12 PERSONAL CARE BEDS, 18 ASSISTED LIVING FACILITIES, AN ADULT DAY CARE CENTER, AND A CHILD DAY CARE CENTER LOCATED IN KUTTAWA, KY. THE OVERALL AGGREGATE PATIENT MIX IN FACILITIES OPERATED BY THESE THE GUARDIAN FOUNDATION, INC.-AFFILIATES 91-1842720 AFFILIATES IS CHARACTERIZED BY A HIGH LEVEL OF INDIGENT PATIENTS, AND THE COST OF CARING FOR THESE PATIENTS IS PRIMARILY PAID FOR THROUGH THE MEDICAID AND MEDICARE PROGRAMS. ADMINISTRATIVE SERVICES: HEALTH SYSTEMS, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF GEORGIA. HEALTH SYSTEMS WAS ORGANIZED AND OPERATES TO CONSULT, ADVISE, AND ASSIST THE MANAGEMENT OF NONPROFIT NURSING HOMES, HOSPICE, AND RETIREMENT FACILITIES.
- $64.5 million spent. THE ICF/IID FACILITIES PROVIDE A WIDE VARIETY OF SERVICES BASED ON CLIENT NEEDS, WHICH VARY ACCORDING TO AGE AND LEVEL OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. IN ADDITION TO PROVIDING A HOME-LIKE ENVIRONMENT WITH PERSONAL AND SUPPORT SERVICES, ICF/IID SERVE AS TEACHING /TRAINING FACILITIES THAT MAKE USE OF SOPHISTICATED CLIENT ASSESSMENT TOOLS TO DETERMINE CLIENTS' MEDICAL, DIETARY, PSYCHOLOGICAL AND SOCIAL NEEDS. ASSISTANCE IS ALSO PROVIDED FOR THOSE CLIENTS REQUIRING BEHAVIOR MANAGEMENT OR IMPULSE CONTROL. A BROAD RANGE OF SERVICES ARE OFFERED IN ICF/DDS TO MEET THE COMPLEX NEEDS OF CLIENTS WHILE ENHANCING THEIR QUALITY OF LIFE. CARE OF DEVELOPMENTALLY DISABLED: CENTRAL FLORIDA COMMUNITIES, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF FLORIDA. THEY OWN THE GUARDIAN FOUNDATION, INC.-AFFILIATES 91-1842720 AND OPERATE THREE INTERMEDIATE CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED AND 17 GROUP HOMES LOCATED IN CENTRAL FLORIDA. FLORIDA CARE PROPERTIES, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF FLORIDA. THEY OWN AND OPERATE FIVE DAY PROGRAM SERVICE FACILITIES FOR THE DEVELOPMENTALLY DISABLED IN FLORIDA AND MISSISSIPPI. THEY PROVIDE SERVICES TO APPROXIMATELY 600 INDIVIDUALS. NASSAU CARE CENTERS, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF FLORIDA. THEY OWN AND OPERATE THREE INTERMEDIATE CARE HOMES FOR THE DEVELOPMENTALLY DISABLED FROM THREE SITES LOCATED IN NASSAU COUNTY, FL. AICC, INC. IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE STATE OF FLORIDA. THEY OWN A FACILITY IN NASSAU COUNTY, FL, WHERE SERVICES ARE PROVIDED TO THE DEVELOPMENTALLY DISABLED. THE SERVICES PROVIDED BY THESE AFFILIATES INCLUDE ROOM AND BOARD (EXCEPT FLORIDA CARE PROPERTIES), SUPERVISION, AND TRAINING ACTIVITIES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. MAXIMUM EFFORT IS DEVOTED TO TEACHING THESE INDIVIDUALS BASIC SKILLS SUCH AS DRESSING AND PERSONAL HYGIENE, AND, WHERE POSSIBLE, VOCATION SKILLS THAT WILL ALLOW THE INDIVIDUAL TO BECOME GAINFULLY EMPLOYED IN SOME CAPACITY. PROGRESSIVE REHAB IS A NONPROFIT CORPORATION CREATED UNDER THE NONPROFIT CORPORATION LAWS OF THE COMMONWEALTH OF PENNSYLVANIA. THEY THE GUARDIAN FOUNDATION, INC.-AFFILIATES 91-1842720 OWN FACILITIES IN PIKE COUNTY, PA, WHERE SERVICES ARE PROVIDED TO INDIVIDUALS WITH TRAUMATIC BRAIN INJURIES.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.