Civic Intelligence

Group Against Smog and Pollution Inc

EIN 20-0011194 • 501(c)3 • Edgewood, PA

Profile

The Group Against Smog and Pollution (GASP) works to improve air quality to protect human, environmental, and economic health in Southwestern Pennsylvania.

1133 S Braddock Ave Suite 1AEdgewood, PA 15218

gasp-pgh.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.02x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-3.9%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

-5.9%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-33%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$256,027

Down $16,062 (-5.9%) from 2023

Liabilities

Down

$6,356

Down $1,489 (-19%) from 2023

Net Assets

Down

$249,671

Down $14,573 (-5.5%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin38th percentile

Revenue

Down

$366,038

Down $181,243 (-33%) from 2023

Expenses

Up

$380,188

Up $3,559 (+0.9%) from 2023

Net Income

Down

-$14,150

Down $184,802 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $249,899Liabilities 2011: $0Net Assets 2011: $249,8992011Assets 2012: $301,445Liabilities 2012: $0Net Assets 2012: $301,4452012Assets 2013: $296,021Liabilities 2013: $0Net Assets 2013: $296,0212013Assets 2014: $228,757Liabilities 2014: $0Net Assets 2014: $228,7572014Assets 2015: $230,516Liabilities 2015: $0Net Assets 2015: $230,5162015Assets 2016: $209,357Liabilities 2016: $0Net Assets 2016: $209,3572016Assets 2017: $328,328Liabilities 2017: $0Net Assets 2017: $328,3282017Assets 2018: $126,329Liabilities 2018: $2,813Net Assets 2018: $123,5162018Assets 2019: $160,001Liabilities 2019: $2,659Net Assets 2019: $157,3422019Assets 2020: $192,216Liabilities 2020: $59,949Net Assets 2020: $132,2672020Assets 2021: $163,842Liabilities 2021: $2,301Net Assets 2021: $161,5412021Assets 2022: $120,370Liabilities 2022: $26,778Net Assets 2022: $93,5922022Assets 2023: $272,089Liabilities 2023: $7,845Net Assets 2023: $264,2442023Assets 2024: $256,027Liabilities 2024: $6,356Net Assets 2024: $249,6712024

Highlighted filing

2024

Assets$256,027
Liabilities$6,356
Net Assets$249,671
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2011: $325,769Expenses 2011: $200,656Net Income 2011: $125,1132011Revenue 2012: $282,239Expenses 2012: $230,693Net Income 2012: $51,5462012Revenue 2013: $285,547Expenses 2013: $290,971Net Income 2013: -$5,4242013Revenue 2014: $241,305Expenses 2014: $308,569Net Income 2014: -$67,2642014Revenue 2015: $329,820Expenses 2015: $328,061Net Income 2015: $1,7592015Revenue 2016: $292,025Expenses 2016: $313,184Net Income 2016: -$21,1592016Revenue 2017: $447,681Expenses 2017: $328,711Net Income 2017: $118,9702017Revenue 2018: $156,619Expenses 2018: $361,431Net Income 2018: -$204,8122018Revenue 2019: $435,091Expenses 2019: $401,265Net Income 2019: $33,8262019Revenue 2020: $371,063Expenses 2020: $396,138Net Income 2020: -$25,0752020Revenue 2021: $381,065Expenses 2021: $351,791Net Income 2021: $29,2742021Revenue 2022: $284,448Expenses 2022: $352,394Net Income 2022: -$67,9462022Revenue 2023: $547,281Expenses 2023: $376,629Net Income 2023: $170,6522023Revenue 2024: $366,038Expenses 2024: $380,188Net Income 2024: -$14,1502024

Highlighted filing

2024

Revenue$366,038
Expenses$380,188
Net Income-$14,150
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$256,027
Liabilities
$6,356
Net assets
$249,671
Revenue
$366,038
Expenses
$380,188
Net income
-$14,150
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.06$2.50$3.66$3.80$0.14
2023Summary only. Only limited summary data is available for this year.$2.72$0.08$2.64$5.47$3.77$1.71
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.27$0.94$2.84$3.52$0.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.02$1.62$3.81$3.52$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.60$1.32$3.71$3.96$0.25
2019Summary only. Only limited summary data is available for this year.$1.60$0.03$1.57$4.35$4.01$0.34
2018Summary only. Only limited summary data is available for this year.$1.26$0.03$1.24$1.57$3.61$2.05
2017Summary only. Only limited summary data is available for this year.$3.28$0.00$3.28$4.48$3.29$1.19
2016Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$2.92$3.13$0.21
2015Summary only. Only limited summary data is available for this year.$2.31$0.00$2.31$3.30$3.28$0.02
2014Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$2.41$3.09$0.67
2013Summary only. Only limited summary data is available for this year.$2.96$0.00$2.96$2.86$2.91$0.05
2012Summary only. Only limited summary data is available for this year.$3.01$0.00$3.01$2.82$2.31$0.52
2011Summary only. Only limited summary data is available for this year.$2.50$0.00$2.50$3.26$2.01$1.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 12, 2025
Return Version
2023v6.0
Gross Receipts
$366,038
Mission and Program Overview

Mission

The Group Against Smog and Pollution (GASP) works to improve air quality to protect human, environmental, and economic health in Southwestern Pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$270,529$249,667▼ $20,862
Pledges and Grants Receivable$0$4,851▲ $4,851
Land, Buildings, and Equipment, Net$1,515$1,464▼ $51
Cash and Non-Interest-Bearing Accounts$45$45→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$272,089$256,027▼ $16,062
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,845$6,356▼ $1,489
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$7,845$6,356▼ $1,489
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$181,658$239,383▲ $57,725
Net Assets With Donor Restrictions$82,586$10,288▼ $72,298
Total Net Assets Fund Balance$264,244$249,671▼ $14,573
Total Liabilities and Net Assets / Fund Balance$272,089$256,027▼ $16,062

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$1,464$10,141$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jonathan NadlePresident
Chie TogamiDirector
David Eibling MDDirector
Fran HarkinsDirector
Karen GrzywinskiDirector
Kelly HendersonDirector
Maren Cooke PhDDirector
Marla FerencyDirector
Noe Woods MDDirector
Peri Unligil MDDirector
Zelda CurtissDirector
Greg KochanskiSecretary
Janis JohnsonTreasurer
Jim Fabisiak PhDVP
Kate St JohnVP
Revenue and Support

Revenue Composition

Contributions and Grants
$354,616
Program Service Revenue
$1,440
Investment Income
$9,982
Other Revenue
$0
All Other Contributions
$243,223
Change in Net Assets
$-14,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$366,038
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$366,038
Total Revenue per Form 990
$366,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$320,684
Other Expenses$59,504
Total Fundraising Expense$31,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,606$32,295$24,221$269,122
Payroll Taxes$18,712$2,842$2,132$23,686
Other Employee Benefits$15,078$2,290$1,718$19,086
Occupancy$16,645$925$925$18,495
Fees for Services Other$9,890--$9,890
Office Expenses$6,279$1,238$1,481$8,998
Pension Plan Contributions$6,944$1,055$791$8,790
Insurance-$6,215-$6,215
Fees for Services Accounting-$5,381-$5,381
Information Technology$3,210$178$178$3,566
Conferences and Meetings$1,111--$1,111
Travel$1,078--$1,078
Depreciation Depletion$609$34$34$677
Other Expenses$244$275$0$519
Total Functional Expenses$295,980$52,728$31,480$380,188

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$380,188
Total Expenses per Audited Statements$380,188
Total Expenses per Form 990$380,188
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“GASP is a membership organization that actively recruits members from the general public. The basic membership costs $50 with a $20 membership available to students and low income individuals. Membership dues support the general operations of the organization and entitle members to mailings, email alerts, and invitations to GASP events.”

Form 990, Part VI, Section A, Line 7A

“The general membership elects all of the voting members of the Board of Directors.”

Form 990, Part VI, Section B, Line 11B

“The Form 990 is prepared by the treasurer with the input of the executive director. All members of the Board have access to a digital copy before the document is filed with the IRS. Members are encouraged to review and to submit questions or comments to the treasurer.”

Form 990, Part VI, Section B, Line 12C

“All members of the Board must annually sign a statement which affirms that they have received a copy of the conflict of interest policy, have read and understand the policy, have agreed to comply with the policy, and understand that GASP is a charitable organization, and in order to maintain its federal tax exemption, must engage primarily in activities which accomplish one or more of its exempt purposes.”

Form 990, Part VI, Section C, Line 19

“The Form 990 and the financial statements are available on request from the GASP office, The Form 990 is also available on the website www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Group Against Smog and Pollution Inc
EIN
20-0011194
Phone
4129240604
Address
1133 S Braddock Ave Suite 1A, Edgewood, PA 15218

Signing Officer

Name
Janis Johnson
Title
Treasurer
Phone
4127217056
Signed
2025-09-12

Organization Details

Principal Officer
Jonathan Nadle
Formed
1970
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
7
Volunteers
50
Raw XML AppendixShowing 400 of 632 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Environmental Watchdog and Legal Work (included as both Programs 1 and 2): GASP continues to be a trusted environmental watchdog for Southwestern Pennsylvania, combining education, advocacy, and legal action to protect public health and ensure polluters are held accountable. We successfully advocated for Allegheny County's revised coke oven regulations by providing detailed technical comments and training residents to participate effectively in the public comment process, securing stronger safeguards for our communities. We led the campaign for Mon Valley Air Pollution Episode Regulation, educating both the public and Allegheny County Council and facilitating more than 400 resident comments in support of the rule. Its passage was a crucial first step toward reducing dangerous fine particulate matter during weather inversions. GASP objected to US Steel's Clairton Coke Works Title V permit-first to the Allegheny County Health Department and then through a petition to the EPA. The EPA agreed with GASP's position and ordered the Permit to be redone, which will reduce fugitive emissions from the facility and improve air quality across the region.
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IRS990/Form990PartVIISectionAGrp/PersonNm1David Eibling MD
IRS990/Form990PartVIISectionAGrp/PersonNm2Marla Ferency
IRS990/Form990PartVIISectionAGrp/PersonNm3Karen Grzywinski
IRS990/Form990PartVIISectionAGrp/PersonNm4Fran Harkins
IRS990/Form990PartVIISectionAGrp/PersonNm5Peri Unligil MD
IRS990/Form990PartVIISectionAGrp/PersonNm6Kelly Henderson
IRS990/Form990PartVIISectionAGrp/PersonNm7Chie Togami
IRS990/Form990PartVIISectionAGrp/PersonNm8Noe Woods MD
IRS990/Form990PartVIISectionAGrp/PersonNm9Greg Kochanski
IRS990/Form990PartVIISectionAGrp/PersonNm10Jim Fabisiak PhD
IRS990/Form990PartVIISectionAGrp/PersonNm11Janis Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm12Jonathan Nadle
IRS990/Form990PartVIISectionAGrp/PersonNm13Kate St John
IRS990/Form990PartVIISectionAGrp/PersonNm14Maren Cooke PhD
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IRS990/MissionDesc0The Group Against Smog and Pollution (GASP) works to improve air quality in Southwestern Pennsylvania. We envision a region where clean air sustains human, environmental, and economic health. All stakeholders-from residents to industry, regulators, and elected officials- are informed, engaged, and committed to protecting and improving air quality through timely action, enforcement, and shared responsibility.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Legal and Watchdog continued: GASP issued a 60-day notice of intent to sue Brunner Landfill for Clean Air Act violations, prompting both the operator and Pennsylvania DEP to move toward compliance and paving the way for issuance of the facility's long-overdue Title V permit. GASP is defending the proposed rollback of the 2009 Endangerment finding, and the delayed implementation of the Coke Oven NESHAPS and the Integrated Iron and Steel NESHAPS. Additionally, GASP reviews and comments on all large sources of air pollution in southwestern Pennsylvania and improves transparency by maintaining updated permitting documents through the Air Permits Clearinghouse on GASP's website.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Educational Programs: Education remains at the heart of GASP's mission, equipping residents, students, and community leaders with the knowledge they need to understand air quality issues and take action. Our programs include workshops, presentations, and accessible online resources that explain complex regulatory processes and empower residents to participate meaningfully in decision-making. We have expanded our educational resources by adding a dashboard on hydrogen sulfide and the Mon Valley Air Pollution Episode Regulation. We broadened our reach through storytelling, partnering with SUNY Professor Chie Togami and PCTV to produce Extraction, a three-part podcast connecting Pittsburgh's air quality struggles to the global legacy of US Steel.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0GASP has had three successful years of running the Fresh Voices program for high school students in Allegheny County and we are excited to be starting our fourth year of the program providing education and mentorship to the next generation of environmental leaders.
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