Civic Intelligence

Gapaba Law Foundation Inc.

990EZ • Fiscal year 2021 • EIN 20-2369818

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 18, 2022

193 Flat Creek TrailFayetteville, GA 30214

(770) 632-5562

Siviq Scores

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

Liabilities / Assets

71st percentile

0.04x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.05x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

94th percentile

214%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

74%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$237,259

Up $161,788 (+214%) from 2020

Net Assets

Up

$228,092

Up $161,988 (+245%) from 2020

Liabilities

Down

$9,167

Down $200 (-2.1%) from 2020

Revenue

Up

$181,138

Up $76,872 (+74%) from 2020

Expenses

Down

$19,150

Down $72,339 (-79%) from 2020

Net Income

Up

$161,988

Up $149,211 (+1168%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $7,591Liabilities 2011: $02011Assets 2012: $2,542Liabilities 2012: $02012Assets 2013: $26,301Liabilities 2013: $02013Assets 2014: $16,659Liabilities 2014: $02014Assets 2015: $28,113Liabilities 2015: $02015Assets 2016: $27,127Net Assets 2016: $27,1272016Assets 2017: $53,022Net Assets 2017: $53,0222017Assets 2018: $77,077Liabilities 2018: $1,000Net Assets 2018: $76,0772018Assets 2019: $65,194Liabilities 2019: $11,867Net Assets 2019: $53,3272019Assets 2020: $75,471Liabilities 2020: $9,367Net Assets 2020: $66,1042020Assets 2021: $237,259Liabilities 2021: $9,167Net Assets 2021: $228,0922021Assets 2022: $81,968Liabilities 2022: $21,951Net Assets 2022: $60,0172022Assets 2023: $136,182Liabilities 2023: $21,571Net Assets 2023: $114,6112023Assets 2024: $214,417Liabilities 2024: $37,236Net Assets 2024: $177,1812024Assets 2025: $243,351Liabilities 2025: $31,736Net Assets 2025: $211,6152025

Highlighted filing

2021

Assets$237,259
Liabilities$9,167
Net Assets$228,092

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $5Expenses 2011: $5,000Net Income 2011: -$4,9952011Revenue 2012: $0Expenses 2012: $5,050Net Income 2012: -$5,0502012Revenue 2013: $27,187Expenses 2013: $10,000Net Income 2013: $17,1872013Revenue 2014: $357Expenses 2014: $10,000Net Income 2014: -$9,6432014Revenue 2015: $21,454Expenses 2015: $10,000Net Income 2015: $11,4542015Revenue 2016: $9,504Expenses 2016: $10,500Net Income 2016: -$9962016Revenue 2017: $65,979Expenses 2017: $40,084Net Income 2017: $25,8952017Revenue 2018: $78,921Expenses 2018: $55,866Net Income 2018: $23,0552018Revenue 2019: $83,850Expenses 2019: $106,600Net Income 2019: -$22,7502019Revenue 2020: $104,266Expenses 2020: $91,489Net Income 2020: $12,7772020Revenue 2021: $181,138Expenses 2021: $19,150Net Income 2021: $161,9882021Revenue 2022: $65,954Expenses 2022: $234,029Net Income 2022: -$168,0752022Revenue 2023: $193,627Expenses 2023: $139,033Net Income 2023: $54,5942023Revenue 2024: $221,855Expenses 2024: $159,285Net Income 2024: $62,5702024Revenue 2025: $175,712Expenses 2025: $141,278Net Income 2025: $34,4342025

Highlighted filing

2021

Revenue$181,138
Expenses$19,150
Net Income$161,988
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 18, 2022
Return Version
2021v4.0
Gross Receipts
$181,138
Mission and Program Overview

Mission

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

Program Services

DescriptionGrantsExpenses
AWARDED GRANTS TO SUPPORT ASIAN AMERICANS ADVANCING JUSTICE$18,200-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHONG KIMChairman-$0--
ROBERT K WOOVice Chairman-$0--
TARA ADYANTHAYAVice Chairman-$0--
JUDGE ALVIN T WONGSecretary-$0--
JACQUELINE TIOTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Gapaba Law Foundation Inc
EIN
20-2369818
Phone
7706325562
Address
193 FLAT CREEK TRAIL, FAYETTEVILLE, GA 30214

Signing Officer

Name
Jacqueline Tio
Title
Treasurer
Signed
2022-02-18
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

Other Expenses.1

BANK SERVICE CHARGES $35

Other Expenses.2

EVENT EXPENSES $20

Total Liabilities.1

DUE TO GAPABA - Beginning $9367 DUE TO GAPABA - Ending $4167

Total Liabilities.2

DEFERRED REVENUE - Beginning $0 DEFERRED REVENUE - Ending $5000

Raw XML Appendix165 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0JACQUELINE TIO
IRS990EZ/BooksInCareOfDetail/PhoneNum07706325562
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FAYETTEVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075471
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0237259
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0181133
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0161988
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0895
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt075471
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt018200
IRS990EZ/GrossReceiptsAmt0181138
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt066104
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0228092
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt066104
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0228092
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHONG KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT K WOO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TARA ADYANTHAYA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JUDGE ALVIN T WONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JACQUELINE TIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt055
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE CHARITABLE AND EDUCATIONAL SERVICES FOR GEORGIA'S ASIAN PACIFIC AMERICAN LEGAL COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AWARDED GRANTS TO SUPPORT ASIAN AMERICANS ADVANCING JUSTICE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt018200
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09367
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09167
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt019150
IRS990EZ/TotalProgramServiceExpensesAmt018200
IRS990EZ/TotalRevenueAmt0181138
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0181133
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt076750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt082400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt065975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0510484
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0702
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99790
IRS990ScheduleA/PublicSupportTotal170Amt0510484
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0104226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt076750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt065975
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0510484
IRS990ScheduleA/TotalSupportAmt0511186
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BANK SERVICE CHARGES $35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVENT EXPENSES $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE TO GAPABA - Beginning $9367 DUE TO GAPABA - Ending $4167
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED REVENUE - Beginning $0 DEFERRED REVENUE - Ending $5000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELINE TIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAPABA LAW FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0GAPA
ReturnHeader/Filer/EIN0202369818
ReturnHeader/Filer/PhoneNum07706325562
ReturnHeader/Filer/USAddress/AddressLine1Txt0193 FLAT CREEK TRAIL
ReturnHeader/Filer/USAddress/CityNm0FAYETTEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030214
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0432004509
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0112 Governors Square Ste D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Peachtree City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030269
ReturnHeader/PreparerPersonGrp/PhoneNum07706325562
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alice Reeves
ReturnHeader/ReturnTs02022-02-18T09:28:47-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JACQUELINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TIO
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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
2021Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits