Gapaba Law Foundation Inc.

990EZ • Fiscal year 2019 • EIN 20-2369818

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 03, 2020

Organization Profile N/A

3350 Riverwood PkwyAtlanta, GA 30339

(678) 714-6203

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.18x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-27%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-15%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

6.2%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets83rd percentile

Assets

Down

$65,194

Down $11,883 (-15%) from 2018

Net Assets

Down

$53,327

Down $22,750 (-30%) from 2018

Liabilities

$11,867

Up $10,867 (+1087%) from 2018

Revenue And Expenses

Liabilities / Revenue85th percentile Net Margin13th percentile

Revenue

$83,850

Up $4,929 (+6.2%) from 2018

Expenses

$106,600

Up $50,734 (+91%) from 2018

Net Income

Down

-$22,750

Down $45,805 (-199%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2019

Assets$65,194

Liabilities$11,867

Net Assets$53,327

Open 2019 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2019

Revenue$83,850

Expenses$106,600

Net Income-$22,750

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2019 to Dec 31, 2019
Signed: Jul 3, 2020
Return Version: 2019v5.0
Gross Receipts: $83,850

Mission and Program Overview

Mission

To provide charitable and educational services for georgia's asian pacific american legal community

Program Services

Description	Grants	Expenses
AWARDED GRANTS TO SUPPORT ASIAN AMERICANS ADVANCING JUSTICE	$105,500	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
CHONG KIM	Chairman	-	$0	-	-
ROBERT K WOO	Vice Chairman	-	$0	-	-
TARA ADYANTHAYA	Vice Chairman	-	$0	-	-
JUDGE ALVIN T WONG	Secretary	-	$0	-	-
NEELI SHAH	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Gapaba Law Foundation Inc
EIN: 20-2369818
Phone: 6787146203
Address: 3350 RIVERWOOD PKWY, ATLANTA, GA 30339

Signing Officer

Name: Neeli Shah
Title: Treasurer
Signed: 2020-07-03
Discuss with paid preparer: Yes

Preparer

Firm: Accounting Resources
Address: 112 Governors Square Ste D, Peachtree City, GA 30269
Preparer: Alice Reeves
Phone: 7706325562

Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“| Donee's Name: ASIAN AMERICANS ADVANCING JUSTICE | Cash Amount Given: $48000”

Grants and Similar Amounts Paid In Excess of $5,000.2

“| Donee's Name: ANGKOR RESOURCE CENTER | Cash Amount Given: $10000”

Grants and Similar Amounts Paid In Excess of $5,000.3

“| Donee's Name: ASIAN AMERICAN RESOURCES CENTER | Cash Amount Given: $12500”

Grants and Similar Amounts Paid In Excess of $5,000.4

“| Donee's Name: CENTER OF PAN ASIAN COMMUNITY SERVICE | Cash Amount Given: $15000”

Grants and Similar Amounts Paid In Excess of $5,000.5

“| Donee's Name: RAKSHA | Cash Amount Given: $10000”

Grants and Similar Amounts Paid In Excess of $5,000.6

“| Donee's Name: NAPABA | Cash Amount Given: $10000”

Other Expenses.1002

“Office Expenses $36”

Other Expenses.1

“Bank service charges $197”

Other Expenses.2

“Business registration/licenses $55”

Total Liabilities.1003

“Deferred Revenue - Beginning $1000 Deferred Revenue - Ending $0”

Total Liabilities.1

“DUE TO GAPABA - Beginning $0 DUE TO GAPABA - Ending $11867”

Raw XML Appendix175 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	ATLANTA
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IRS990EZ/ExcessOrDeficitForYearAmt	0	-22750
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IRS990EZ/FiledScheduleAInd	0	true
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	105500
IRS990EZ/GrossReceiptsAmt	0	83850
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	610
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	76077
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	CHONG KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ROBERT K WOO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	TARA ADYANTHAYA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JUDGE ALVIN T WONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	NEELI SHAH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	Treasurer
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	288
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE CHARITABLE AND EDUCATIONAL SERVICES FOR GEORGIA'S ASIAN PACIFIC AMERICAN LEGAL COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt	0	37
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	AWARDED GRANTS TO SUPPORT ASIAN AMERICANS ADVANCING JUSTICE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	105500
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	6490
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	GA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	1000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	11867
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	106600
IRS990EZ/TotalProgramServiceExpensesAmt	0	105500
IRS990EZ/TotalRevenueAmt	0	83850
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	76750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	82400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	65975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	9500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	19000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	253625
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	42
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	4
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	4
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	5
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	665
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.99740
IRS990ScheduleA/PublicSupportPY170Pct	0	0.99960
IRS990ScheduleA/PublicSupportTotal170Amt	0	253625
IRS990ScheduleA/SubstantialContributorsTotAmt	0	0
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	76750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	82400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	65975
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	9500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	19000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	253625
IRS990ScheduleA/TotalSupportAmt	0	254290
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	\| Donee's Name: ASIAN AMERICANS ADVANCING JUSTICE \| Cash Amount Given: $48000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	\| Donee's Name: ANGKOR RESOURCE CENTER \| Cash Amount Given: $10000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	\| Donee's Name: ASIAN AMERICAN RESOURCES CENTER \| Cash Amount Given: $12500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	\| Donee's Name: CENTER OF PAN ASIAN COMMUNITY SERVICE \| Cash Amount Given: $15000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	\| Donee's Name: RAKSHA \| Cash Amount Given: $10000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	\| Donee's Name: NAPABA \| Cash Amount Given: $10000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Office Expenses $36
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	BANK SERVICE CHARGES $197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	BUSINESS REGISTRATION/LICENSES $55
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Deferred Revenue - Beginning $1000 Deferred Revenue - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	DUE TO GAPABA - Beginning $0 DUE TO GAPABA - Ending $11867
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Grants and Similar Amounts Paid In Excess of $5,000.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Grants and Similar Amounts Paid In Excess of $5,000.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Grants and Similar Amounts Paid In Excess of $5,000.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Grants and Similar Amounts Paid In Excess of $5,000.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Total Liabilities.1
ReturnHeader/BuildTS	0	2021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	NEELI SHAH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	GAPABA LAW FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt	0	GAPA
ReturnHeader/Filer/EIN	0	202369818
ReturnHeader/Filer/PhoneNum	0	6787146203
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	3350 RIVERWOOD PKWY
ReturnHeader/Filer/USAddress/CityNm	0	ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	GA
ReturnHeader/Filer/USAddress/ZIPCd	0	30339
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	432004509
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Accounting Resources
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	112 Governors Square Ste D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Peachtree City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	30269
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7706325562
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Alice Reeves
ReturnHeader/ReturnTs	0	2020-07-03T08:48:16-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-01-01
ReturnHeader/TaxPeriodEndDt	0	2019-12-31
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $65,194
Liabilities: $11,867
Net assets: $53,327
Revenue: $83,850
Expenses: $106,600
Net income: -$22,750

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$2.43	$0.32	$2.12	$1.76	$1.41	$0.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.14	$0.37	$1.77	$2.22	$1.59	$0.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.36	$0.22	$1.15	$1.94	$1.39	$0.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.82	$0.22	$0.60	$0.66	$2.34	$1.68
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.37	$0.09	$2.28	$1.81	$0.19	$1.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.75	$0.09	$0.66	$1.04	$0.91	$0.13
2019Detailed filing. Detailed filing data is available for this year.	$0.65	$0.12	$0.53	$0.84	$1.07	$0.23
2018Detailed filing. Detailed filing data is available for this year.	$0.77	$0.01	$0.76	$0.79	$0.56	$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.53		$0.53	$0.66	$0.40	$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.27		$0.27	$0.10	$0.11	$0.01
2015Summary only. Only limited summary data is available for this year.	$0.28	$0.00		$0.21	$0.10	$0.11
2014Summary only. Only limited summary data is available for this year.	$0.17	$0.00		$0.00	$0.10	$0.10
2013Summary only. Only limited summary data is available for this year.	$0.26	$0.00		$0.27	$0.10	$0.17
2012Summary only. Only limited summary data is available for this year.	$0.03	$0.00		$0.00	$0.05	$0.05
2011Summary only. Only limited summary data is available for this year.	$0.08	$0.00		$0.00	$0.05	$0.05