Civic Intelligence

Gap Year Association

EIN 46-0781800 • 501(c)3 • Missoula, MT

Profile

To advocate for increased participation in gap year education through accreditation of well-managed and quality organizations, the proliferation of gap year scholarships, and the continued research of gap year student outcomes.

PO Box 7335Missoula, MT 59807

www.gapyearassociation.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

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

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

Liabilities / Revenue

71st percentile

0.01x

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

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

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

95th percentile

$33,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

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

Asset Growth

62nd percentile

5.1%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

-4.6%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$123,110

Up $52,111 (+73%) from 2023

Liabilities

Up

$3,538

Up $2,780 (+367%) from 2023

Net Assets

Up

$119,572

Up $49,331 (+70%) from 2023

Revenue

Down

$237,140

Down $10,972 (-4.4%) from 2023

Expenses

Down

$187,809

Down $96,942 (-34%) from 2023

Net Income

Up

$49,331

Up $85,970 (+235%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2016: $55,218Liabilities 2016: $49Net Assets 2016: $55,1692016Assets 2017: $19,005Liabilities 2017: $412Net Assets 2017: $18,5932017Assets 2019: $28,585Liabilities 2019: $11,929Net Assets 2019: $16,6562019Assets 2020: $43,523Liabilities 2020: $10,889Net Assets 2020: $32,6342020Assets 2021: $109,186Liabilities 2021: $375Net Assets 2021: $108,8112021Assets 2022: $111,368Liabilities 2022: $4,488Net Assets 2022: $106,8802022Assets 2023: $70,999Liabilities 2023: $758Net Assets 2023: $70,2412023Assets 2024: $123,110Liabilities 2024: $3,538Net Assets 2024: $119,5722024

Highlighted filing

2024

Assets$123,110
Liabilities$3,538
Net Assets$119,572

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $101,176Expenses 2016: $60,578Net Income 2016: $40,5982016Revenue 2017: $100,684Expenses 2017: $137,260Net Income 2017: -$36,5762017Revenue 2019: $156,244Expenses 2019: $131,688Net Income 2019: $24,5562019Revenue 2020: $121,990Expenses 2020: $106,012Net Income 2020: $15,9782020Revenue 2021: $232,377Expenses 2021: $156,200Net Income 2021: $76,1772021Revenue 2022: $260,387Expenses 2022: $262,318Net Income 2022: -$1,9312022Revenue 2023: $248,112Expenses 2023: $284,751Net Income 2023: -$36,6392023Revenue 2024: $237,140Expenses 2024: $187,809Net Income 2024: $49,3312024

Highlighted filing

2024

Revenue$237,140
Expenses$187,809
Net Income$49,331

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$260,387
Mission and Program Overview

Mission

To advocate for increased participation in gap year education through accreditation of well-managed and quality organizations, the proliferation of gap year scholarships, and the continued research of gap year student outcomes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,186$111,368▲ $2,182
Rtn Earn Endowment Incm Other Fnds$108,811$106,880▼ $1,931
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$109,186$111,368▲ $2,182
Other Assets Total-$0-
Liabilities
Other Liabilities$375$4,488▲ $4,113
Total Liabilities$375$4,488▲ $4,113
Net Assets / Fund Balance
Total Net Assets Fund Balance$108,811$106,880▼ $1,931
Total Liabilities and Net Assets / Fund Balance$109,186$111,368▲ $2,182

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$3,000$3,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keri McwilliamsExecutive DirectorFT$65,292$5,300$70,592

Board Members and Trustees

NameTitle
Rob SmarigaPresident
Aaron SlosbergDirector
Alia PialtosDirector
Brynna RaoDirector
Drew BeasleyDirector
Jonathan GibsonDirector
Sandy StorerDirector
Julia RogersEmeritus Pres.
Rae NelsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$99,297
Program Service Revenue
$160,969
Investment Income
$121
Other Revenue
$0
All Other Contributions
$26,935
Change in Net Assets
$-1,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,634
Salaries, Compensation, and Employee Benefits$108,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$52,944$17,648-$70,592
Other Salaries and Wages$22,739$7,580-$30,319
Advertising-$13,874-$13,874
Fees for Services Management-$8,692-$8,692
Payroll Taxes$5,830$1,943-$7,773
Office Expenses-$7,605-$7,605
Insurance-$4,334-$4,334
Conferences and Meetings$2,669--$2,669
All Other Expenses-$515-$515
Other Expenses$993$267-$267
Interest-$9-$9
Total Functional Expenses$196,643$65,675$0$262,318
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$4,488
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 B, Line 11B

No review was or will be conducted.

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

During the first board of director's meeting of the year, the board members receive a copy of the conflict of interest statement and are required to submit an annual disclosure. The signed copies of the conflict of interest policy and annual disclosures are submitted to the board secretary. The executive committee reviews the submissions and if necessary follows up on any real or perceived conflicts.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Gap Year Association
EIN
46-0781800
Phone
4062015389
Address
PO BOX 7335, MISSOULA, MT 59807

Signing Officer

Name
Keri Mcwilliams
Title
Executive Director
Phone
4062015389
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keri Mcwilliams
Formed
2014
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
0
Employees
5
Volunteers
50

Preparer

Firm
Schultz Group Cpas Pc
Address
9700 Capitol Hwy Ste 285, Portland, OR 97219
Preparer
Leah E Wheeler
Phone
5032448879
Raw XML AppendixShowing 400 of 433 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111269
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018360
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt083885
IRS990/PYProgramServiceRevenueAmt0214017
IRS990/PYRevenuesLessExpensesAmt076177
IRS990/PYSalariesCompEmpBnftPaidAmt072315
IRS990/PYTotalExpensesAmt0156200
IRS990/PYTotalRevenueAmt0232377
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1931
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0108811
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0106880
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109186
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0260266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0232377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0121990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0156244
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0850735
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0850735
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0260266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0232377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0121990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0156244
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079858
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0850735
IRS990ScheduleA/TotalSupportAmt0850735
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04488
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt04488
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE FIRST BOARD OF DIRECTOR'S MEETING OF THE YEAR, THE BOARD MEMBERS RECEIVE A COPY OF THE CONFLICT OF INTEREST STATEMENT AND ARE REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE. THE SIGNED COPIES OF THE CONFLICT OF INTEREST POLICY AND ANNUAL DISCLOSURES ARE SUBMITTED TO THE BOARD SECRETARY. THE EXECUTIVE COMMITTEE REVIEWS THE SUBMISSIONS AND IF NECESSARY FOLLOWS UP ON ANY REAL OR PERCEIVED CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0109186
IRS990/TotalAssetsEOYAmt0111368
IRS990/TotalAssetsGrp/BOYAmt0109186
IRS990/TotalAssetsGrp/EOYAmt0111368
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt099297
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065675
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0196643
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0375
IRS990/TotalLiabilitiesEOYAmt04488
IRS990/TotalLiabilitiesGrp/BOYAmt0375
IRS990/TotalLiabilitiesGrp/EOYAmt04488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0108811
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0106880
IRS990/TotalOtherCompensationAmt05300
IRS990/TotalProgramServiceExpensesAmt0196643
IRS990/TotalProgramServiceRevenueAmt0160969
IRS990/TotalReportableCompFromOrgAmt065292
IRS990/TotalRevenueGrp/ExclusionAmt0160969
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0260387
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0111368
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 7335
IRS990/USAddress/CityNm0MISSOULA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059807
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.gapyearassociation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

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