Nonprofit · EIN 38-2282034
CALHOUN COUNTY GUARDIAN
Also known as GUARDIAN FINANCE & ADVOCACY SERVICE
Tax-exempt · BATTLE CREEK, MI 49015
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,696,399 | $1,860,523 | -$164,124 | $14,865,119 | $14,367,644 | $497,475 |
| September 30, 2024 | 990 | $1,873,172 | $1,982,860 | -$109,688 | $12,915,339 | $12,270,838 | $644,501 |
| September 30, 2023 | 990 | $1,968,486 | $1,975,220 | -$6,734 | $13,235,165 | $12,534,862 | $700,303 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $71,940
- Program service revenue
- $1,610,938
- Investment income
- $13,521
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,632
- Other salaries and wages
- $1,052,291
- Salaries, compensation and benefits (total)
- $1,344,305
- Professional fundraising fees
- $0
- Legal fees
- $10,571
- Accounting fees
- $56,935
- Occupancy
- $135,279
- Travel
- $29,532
- Depreciation
- $15,476
- Program services (functional)
- $1,562,044
- Management and general (functional)
- $298,479
Balance sheet and other
- Total assets, start of year
- $12,915,339
- Total assets, end of year
- $14,865,119
- Total liabilities, end of year
- $14,367,644
- Net assets, end of year
- $497,475
- Land, buildings and equipment
- $7,980
- Publicly traded securities
- $290,970
- Net assets without donor restrictions
- $462,922
- Net assets with donor restrictions
- $34,553
- Gross receipts
- $1,696,399
- Employees
- 46
- Volunteers
- 0
- Year formed
- 1966
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER WARNOS | CEO Officer | 40 | $63,001 |
| MICHAEL DERYDER | BOARD MEMBER Trustee or director | 1 | $0 |
| MARK CASSINO | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GENE DILLENBECK | TREASURER Trustee or director, Officer | 1 | $0 |
| DAVID LUCAS | SECRETARY Trustee or director, Officer | 1 | $0 |
| MICHAEL GIDDING | BOARD MEMBER Trustee or director | 1 | $0 |
| SCOTT BAXTER | VP Trustee or director, Officer | 1 | $0 |
| MARILYN ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 |
| BRANDON MARTINOVICH | BOARD MEMBER Trustee or director | 1 | $0 |
| ANITA JOHNSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT COPELAND | FORMER CEO Officer | 40 | $84,751 |
| JENNIFER WARNOS | CEO Officer | 40 | $41,432 |
| LISA WILLCUTT | PRESIDENT EMERITUS Trustee or director | 1 | $0 |
| MARK CASSINO | PRESIDENT Trustee or director, Officer | 1 | $0 |
| GENE DILLENBECK | TREASURER Trustee or director, Officer | 1 | $0 |
| DAVID LUCAS | SECRETARY Trustee or director, Officer | 1 | $0 |
| RAYMOND SAWYER | BOARD MEMBER Trustee or director | 1 | $0 |
| SCOTT BAXTER | BOARD MEMBER Trustee or director | 1 | $0 |
| MARILYN ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 |
| SUSAN MCCLOSKEY | BOARD MEMBER Trustee or director | 1 | $0 |
| TONY MCGHEE | BOARD MEMBER Trustee or director | 1 | $0 |
| SARAH RUSSELL | BOARD MEMBER Trustee or director | 1 | $0 |
| KENT REHMANN | BOARD MEMBER Trustee or director | 1 | $0 |
| ANITA JOHNSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended September 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT COPELAND | ED/CEO Officer | 40 | $94,849 | $18,777 |
| LISA WILLCUTT | PRESIDENT EMERITUS Trustee or director | 1 | $0 | $0 |
| MARK CASSINO | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| GENE DILLENBECK | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAVID LUCAS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND SAWYER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SCOTT BAXTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARILYN ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SUSAN MCCLOSKEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TONY MCGHEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SARAH RUSSELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENT REHMANN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 693 CAPITAL AVE SW STE 3, BATTLE CREEK, MI 49015-5024
- Principal officer (990 for 2024)
- JENNIFER WARNOS, 693 CAPITAL AVE SW 3, BATTLE CREEK, MI 49015
- Signed the 990
- JENNIFER WARNOS, CEO
- Phone
- (269) 963-3253
- Website
- WWW.YOURGUARDIAN.ORG
- Return prepared by
- UHY ADVISORS GREAT LAKES INC
Mission
WE BENEFIT THE COMMUNITY BY PROVIDING FINANCIAL STEWARDSHIP AND ADVOCACY SERVICES TO PEOPLE IN NEED. WE PROMOTE THE OPTIMUM INDEPENDENCE AND ECONOMIC SELF-SUFFICIENCY OF THOSE WE SERVE.
Program accomplishments
- GUARDIAN FINANCE AND ADVOCACY SERVICES IS A NON-PROFIT THAT SERVES CLIENTS IN SOUTHWEST MICHIGAN. OUR PRIMARY COUNTIES OF SERVICE ARE KALAMAZOO AND CALHOUN, ALTHOUGH OUR SERVICES EXTEND TO CLIENTS WITHIN A 75-MILE RADIUS OF OUR TWO OFFICES. IN OUR FISCAL YEAR OF OCTOBER 2024 THROUGH SEPTEMBER 2025, WE SERVED 1,293 CLIENTS ACROSS OUR TWO OFFICES. OUR THREE MOST SIGNIFICANT PROGRAMS ARE GUARDIANSHIP, CONSERVATORSHIP, AND REPRESENTATIVE PAYEE. ALL PROGRAMS SEEK TO SAFEGUARD INDIVIDUALS, ALLOWING THEM TO REACH THEIR FULL POTENTIAL AND MAXIMIZE THEIR INDEPENDENCE.LEGAL GUARDIANSHIP OCCURS WHEN AN INDIVIDUAL IS FOUND INCOMPETENT THROUGH A COURT OF LAW. IN MANY INSTANCES, THIS IS THE RESULT OF DEVELOPMENTAL DISABILITIES, MENTAL ILLNESS, OR AGE-RELATED ILLNESS SUCH AS DEMENTIA. OUR ORGANIZATION SAFEGUARDED 408 INDIVIDUALS DURING THE PAST YEAR BY MAKING MEDICAL, PLACEMENT, AND LEGAL DECISIONS.CONSERVATORSHIP, DESCRIBED AS GUARDIANSHIP OF THE ESTATE, IS AN AUTHORITY GRANTED BY THE PROBATE COURT. OUR ORGANIZATION WORKED WITH 74 INDIVIDUALS IN THIS CAPACITY OVER THE PAST YEAR. GUARDIAN FINANCE AND ADVOCACY SERVICES WAS ABLE TO SAFEGUARD THEIR ASSETS, THUS MEETING THEIR NEEDS.OUR THIRD PROGRAM IS REPRESENTATIVE PAYEE, AN AUTHORITY GRANTED BY THE SOCIAL SECURITY ADMINISTRATION. WHEN AN INDIVIDUAL CANNOT MANAGE THEIR INCOME TO MEET THEIR BASIC NEEDS, SOCIAL SECURITY WILL APPOINT A REPRESENTATIVE PAYEE TO ASSIST IN BUDGETING. IN THIS ROLE, OUR AGENCY WORKS WITH THE CONSUMER TO CREATE A BUDGET AND THEN PAYS THE INDIVIDUAL'S MONTHLY PRIORITY NEEDS (I.E., RENT AND UTILITIES).Expenses $1,562,044 · revenue $1,610,938
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 38-2282034
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I800)
- Assets (IRS master file)
- $14,865,119
- Income (IRS master file)
- $1,696,399
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,696,399 | $1,860,523 | $14,865,119 | XML |
| 990 | September 2024 | $1,873,172 | $1,982,860 | $12,915,339 | XML |
| 990 | September 2023 | $1,968,486 | $1,975,220 | $13,235,165 | XML |
| 990 | September 2022 | $1,810,904 | $1,919,244 | $11,877,488 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about CALHOUN COUNTY GUARDIAN
- What is the EIN of CALHOUN COUNTY GUARDIAN?
- The employer identification number (EIN) of CALHOUN COUNTY GUARDIAN is 38-2282034.
- Is CALHOUN COUNTY GUARDIAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to CALHOUN COUNTY GUARDIAN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALHOUN COUNTY GUARDIAN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALHOUN COUNTY GUARDIAN due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALHOUN COUNTY GUARDIAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of CALHOUN COUNTY GUARDIAN?
- The 990 for the year ended September 30, 2025 names JENNIFER WARNOS.
- Who are the officers and directors of CALHOUN COUNTY GUARDIAN?
- The 990 for the year ended September 30, 2025 lists 10 people; 1 received compensation from the organization, the highest $63,001 (JENNIFER WARNOS, CEO).
- How much revenue does CALHOUN COUNTY GUARDIAN have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,696,399, expenses of $1,860,523 and total assets of $14,865,119 at year end.
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