Civic Intelligence

Gateway Community Services Organization Inc

EIN 61-0865874 • 501(c)3 • West Liberty, KY

View Organization Page

Profile

Gateway community action works closely with community partners, empowering individuals and families in overcoming the causes of poverty through a range of human service programs.

PO Box 367West Liberty, KY 41472

www.gatewaycaa.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.40x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.17x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

35th percentile

-0.2%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

22nd percentile

$101,045

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

33rd percentile

-0.3%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

1.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$7,581,726

Up $1,153,128 (+18%) from 2023

Liabilities

Up

$3,069,046

Up $598,612 (+24%) from 2023

Net Assets

Up

$4,512,680

Up $554,516 (+14%) from 2023

Operations
Liabilities / Revenue43rd percentileNet Margin35th percentile

Revenue

Down

$18,134,333

Down $814,525 (-4.3%) from 2023

Expenses

Down

$18,176,792

Down $402,762 (-2.2%) from 2023

Net Income

Down

-$42,459

Down $411,763 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $824,825Liabilities 2011: $646,027Net Assets 2011: $178,7982011Assets 2012: $756,395Liabilities 2012: $532,063Net Assets 2012: $224,3322012Assets 2013: $513,434Liabilities 2013: $342,046Net Assets 2013: $171,3882013Assets 2014: $380,116Liabilities 2014: $198,478Net Assets 2014: $181,6382014Assets 2015: $518,972Liabilities 2015: $281,649Net Assets 2015: $237,3232015Assets 2016: $695,648Liabilities 2016: $419,708Net Assets 2016: $275,9402016Assets 2017: $608,695Liabilities 2017: $379,371Net Assets 2017: $229,3242017Assets 2018: $1,374,140Liabilities 2018: $866,908Net Assets 2018: $507,2322018Assets 2019: $1,858,547Liabilities 2019: $1,367,921Net Assets 2019: $490,6262019Assets 2020: $2,621,734Liabilities 2020: $1,664,691Net Assets 2020: $957,0432020Assets 2021: $5,716,948Liabilities 2021: $2,608,755Net Assets 2021: $3,108,1932021Assets 2022: $5,832,121Liabilities 2022: $2,243,260Net Assets 2022: $3,588,8612022Assets 2023: $6,428,598Liabilities 2023: $2,470,434Net Assets 2023: $3,958,1642023Assets 2025: $7,581,726Liabilities 2025: $3,069,046Net Assets 2025: $4,512,6802025

Highlighted filing

2025

Assets$7,581,726
Liabilities$3,069,046
Net Assets$4,512,680
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $7,715,181Expenses 2011: $7,848,325Net Income 2011: -$133,1442011Revenue 2012: $7,065,213Expenses 2012: $7,024,560Net Income 2012: $40,6532012Revenue 2013: $6,572,531Expenses 2013: $6,633,371Net Income 2013: -$60,8402013Revenue 2014: $6,353,605Expenses 2014: $6,323,562Net Income 2014: $30,0432014Revenue 2015: $6,617,205Expenses 2015: $6,561,520Net Income 2015: $55,6852015Revenue 2016: $6,885,465Expenses 2016: $6,846,848Net Income 2016: $38,6172016Revenue 2017: $7,023,730Expenses 2017: $7,070,346Net Income 2017: -$46,6162017Revenue 2018: $8,323,815Expenses 2018: $8,143,104Net Income 2018: $180,7112018Revenue 2019: $9,034,070Expenses 2019: $9,050,676Net Income 2019: -$16,6062019Revenue 2020: $12,139,613Expenses 2020: $11,673,196Net Income 2020: $466,4172020Revenue 2021: $14,963,535Expenses 2021: $14,751,410Net Income 2021: $212,1252021Revenue 2022: $17,974,926Expenses 2022: $17,494,258Net Income 2022: $480,6682022Revenue 2023: $18,948,858Expenses 2023: $18,579,554Net Income 2023: $369,3042023Revenue 2025: $18,134,333Expenses 2025: $18,176,792Net Income 2025: -$42,4592025

Highlighted filing

2025

Revenue$18,134,333
Expenses$18,176,792
Net Income-$42,459
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,581,726
Liabilities
$3,069,046
Net assets
$4,512,680
Revenue
$18,134,333
Expenses
$18,176,792
Net income
-$42,459
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.58$3.07$4.51$18.1$18.2$0.04
2023Summary only. Only limited summary data is available for this year.$6.43$2.47$3.96$18.9$18.6$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$2.24$3.59$18.0$17.5$0.48
2021Summary only. Only limited summary data is available for this year.$5.72$2.61$3.11$15.0$14.8$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$1.66$0.96$12.1$11.7$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$1.37$0.49$9.03$9.05$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.87$0.51$8.32$8.14$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.38$0.23$7.02$7.07$0.05
2016Summary only. Only limited summary data is available for this year.$0.70$0.42$0.28$6.89$6.85$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.28$0.24$6.62$6.56$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.20$0.18$6.35$6.32$0.03
2013Summary only. Only limited summary data is available for this year.$0.51$0.34$0.17$6.57$6.63$0.06
2012Summary only. Only limited summary data is available for this year.$0.76$0.53$0.22$7.07$7.02$0.04
2011Summary only. Only limited summary data is available for this year.$0.82$0.65$0.18$7.72$7.85$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.5
Gross Receipts
$18,147,165
Mission and Program Overview

Mission

Gateway community action works closely with community partners, empowering individuals and families in overcoming the causes of poverty through a range of human service programs.

To administer state & federal programs that offer a menu of services to address both crisis intervention and long term self-sufficiency for citizens experiencing socio-economic challenges in the agency's jurisdiction of bath, menifee, montgomery, morgan, and rowan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,224,775$5,262,463▲ $37,688
Pledges and Grants Receivable$1,089,911$1,702,543▲ $612,632
Cash and Non-Interest-Bearing Accounts$1,174,395$498,305▼ $676,090
Inventories for Sale or Use$99,847$99,847→ $0
Prepaid Expenses and Deferred Charges$13,454$18,568▲ $5,114
Total Assets$7,602,382$7,581,726▼ $20,656
Liabilities
Deferred Revenue$1,512,265$1,227,520▼ $284,745
Other Liabilities$932,488$1,034,393▲ $101,905
Accounts Payable and Accrued Expenses$473,148$693,593▲ $220,445
Mortgage Notes Payable Secured by Investment Property$129,342$113,540▼ $15,802
Total Liabilities$3,047,243$3,069,046▲ $21,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,392,968$4,386,130▼ $6,838
Net Assets With Donor Restrictions$162,171$126,550▼ $35,621
Total Net Assets Fund Balance$4,555,139$4,512,680▼ $42,459
Total Liabilities and Net Assets / Fund Balance$7,602,382$7,581,726▼ $20,656

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,027,499$955,335$3,982,834
Equipment$1,125,709$1,907,484$3,033,193
Leasehold Improvements$917,255$511,896$1,429,151
Land$192,000-$192,000
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Martina RoeChief Executive OfficerFT$101,045$101,045

Board Members and Trustees

NameTitle
Brad LemasterBoard Chair
Phyllis LawsonBoard Vice Chair
Alex SallieBoard Member
Anthony HowardBoard Member
Beverely SmithBoard Member
Brady ShultzBoard Member
Brandon WellsBoard Member
Cherl MillerBoard Member
Christine JohnsonBoard Member
Clayton NealBoard Member
Hope PotterBoard Member
Jamie BrunkBoard Member
Jessica HaleBoard Member
Judge Chris HaddixBoard Member
Judge Forrest MckenzieBoard Member
Judge Harry ClarkBoard Member
Judge Jim GazayBoard Member
Judge Rick StiltnerBoard Member
Krystal ChapmanBoard Member
Marcelle DoggettBoard Member
Marilyn SmithBoard Member
Melissa WellsBoard Member
Michele JohnsonBoard Member
Rhonda CaudillBoard Member
Robert HammBoard Member
Ruby RiceBoard Member
Rusty HedrickBoard Member
Sheriff Greg MotleyBoard Member
Sie PowellBoard Member
Norma PattonBoard Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Kentucky River FoothillsSubcontractor Services309 SPANGLER DRIVE, Richmond, KY 40475$629,021
University Of Kentucky Research FoundatiSubcontractor Services106 KINKEAD HALL, Lexington, KY 40506$356,250
Rowan County Board Of EducationCounty Schools551 VIKING DRIVE, Morehead, KY 40351$261,624
Brown's Food ServiceFood For Hs ProgramPO BOX 690 500 E CLAYTON LN, Louisa, KY 41230$151,331
Cdw Government INCIt Software And Equipement75 REMITTANCE DRIVE SUITE 1515, Chicago, IL 60675-1515$149,012
Revenue and Support

Revenue Composition

Contributions and Grants
$18,027,461
Program Service Revenue
$11,795
Investment Income
$-12,832
Other Revenue
$107,909
All Other Contributions
$57,131
Change in Net Assets
$-42,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,134,333
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,037,977
Total Revenue per Audited Statements
$20,172,310
Total Revenue per Form 990
$18,134,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,736,147
Other Expenses$5,776,429
Grants and Similar Amounts Paid$1,664,216
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,544,456$558,401-$7,102,857
Other Employee Benefits$1,612,025$134,190-$1,746,215
Grants to Domestic Individuals$1,664,216--$1,664,216
Pension Plan Contributions$1,255,524$104,513-$1,360,037
Fees for Services Other$1,139,817--$1,139,817
Payroll Taxes$486,537$40,501-$527,038
Depreciation Depletion$418,444--$418,444
Occupancy$333,268$23,610-$356,878
All Other Expenses$178,934$169,354-$348,288
Insurance$252,225$15,092-$267,317
Other Expenses$236,903$230-$237,133
Conferences and Meetings$201,483$31,416-$232,899
Office Expenses$119,435$17,077-$136,512
Travel$90,131$8,226-$98,357
Interest$36,192--$36,192
Fees for Services Accounting-$31,600-$31,600
Total Functional Expenses$17,001,557$1,175,235$0$18,176,792

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,214,769
Expenses per Audited Statements$18,176,792
Total Expenses per Form 990$18,176,792
Expenses Not Reported on Form 990$2,037,977
Expenses Not Reported on Financial Statements$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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$1,034,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

“The chief executive officer and chief financial officer review and approve the form 990. The form 990 is issued to all board members prior to filing with the internal revenue service.”

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

“All persons (including all governing bodies and directors) who are responsible for achieving the objectives for gca and who have the authority to establish policies and make decisions on gca's behalf, have an obligation to: avoid conflicts of interest, or the appearance of conflicts, between their personal interests and those of gca in dealing with outside entities or individuals disclose real and apparent conflicts of interest to the executive director refrain from participation in any decisions on matters that involve a real conflict of interest or the appearance of a conflict”

Form 990, Part VI, Section B, Line 15

“The agency has a board approved salary schedule. The schedule was developed through the analysis of comparability studies and information obtained locally of like or similiar positions/responsilbilites and is designed to attract and retain qualified and competent personnel. The chief executive officer's compensation package is reviewed and approved annually by the board of directors. The compensation package of key management is reviewed and approved annually by the chief executive officer.”

Form 990, Part VI, Section C, Line 19

“Meetings are open to the public and financial information and tax returns are available upon request.”

Filing and Contact Details

Filer

Filer Name
Gateway Community Services Organization
EIN
61-0865874
Phone
6067433133
Address
PO BOX 367, WEST LIBERTY, KY 41472
Doing Business As
Gateway Community Action

Signing Officer

Name
Martina Roe
Title
CEO
Phone
6067433133
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martina Roe
Formed
1974
Legal Domicile
Ky
Voting Board Members
30
Independent Board Members
30
Employees
488
Volunteers
1,650

Preparer

Firm
Rfh Pllc
Address
300 WEST VINE STREET STE 800, LEXINGTON, KY 40507-1812
Preparer
Tyler Fallin CPA
Phone
8592311800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process did not change from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The organization has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.”

Raw XML AppendixShowing 400 of 659 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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IRS990/ActivityOrMissionDesc0TO ADMINISTER STATE & FEDERAL PROGRAMS THAT OFFER A MENU OF SERVICES TO ADDRESS BOTH CRISIS INTERVENTION AND LONG TERM SELF-SUFFICIENCY FOR CITIZENS EXPERIENCING SOCIO-ECONOMIC CHALLENGES IN THE AGENCY'S JURISDICTION OF BATH, MENIFEE, MONTGOMERY, MORGAN, AND ROWAN.
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