Civic Intelligence

Gap Ministries

990 • Fiscal year 2021 • EIN 86-0999503

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 24, 2022

2025 W Highway DrTucson, AZ 85705

(520) 877-8077

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.54x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.33x

Higher debt load relative to revenue than 66% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

33rd percentile

4.1%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

28th percentile

1.2%

Faster asset growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

26%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,888,534

Up $69,722 (+1.2%) from 2020

Net Assets

Up

$2,680,814

Up $405,632 (+18%) from 2020

Liabilities

Down

$3,207,720

Down $335,910 (-9.5%) from 2020

Revenue

Up

$9,825,806

Up $2,042,708 (+26%) from 2020

Expenses

Up

$9,420,174

Up $2,606,466 (+38%) from 2020

Net Income

Down

$405,632

Down $563,758 (-58%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $4,026,831Liabilities 2012: $3,376,679Net Assets 2012: $650,1522012Assets 2013: $4,287,828Liabilities 2013: $3,461,048Net Assets 2013: $826,7802013Assets 2014: $3,753,006Liabilities 2014: $2,702,852Net Assets 2014: $1,050,1542014Assets 2015: $4,411,121Liabilities 2015: $3,331,455Net Assets 2015: $1,079,6662015Assets 2016: $5,470,854Liabilities 2016: $3,376,776Net Assets 2016: $2,094,0782016Assets 2017: $6,872,949Liabilities 2017: $4,745,214Net Assets 2017: $2,127,7352017Assets 2018: $6,379,071Liabilities 2018: $4,553,162Net Assets 2018: $1,825,9092018Assets 2019: $5,265,463Liabilities 2019: $3,959,671Net Assets 2019: $1,305,7922019Assets 2020: $5,818,812Liabilities 2020: $3,543,630Net Assets 2020: $2,275,1822020Assets 2021: $5,888,534Liabilities 2021: $3,207,720Net Assets 2021: $2,680,8142021Assets 2022: $9,696,480Liabilities 2022: $6,154,181Net Assets 2022: $3,542,2992022Assets 2023: $9,737,596Liabilities 2023: $5,809,344Net Assets 2023: $3,928,2522023Assets 2024: $9,525,285Liabilities 2024: $5,485,926Net Assets 2024: $4,039,3592024Assets 2025: $10,114,458Liabilities 2025: $5,943,361Net Assets 2025: $4,171,0972025

Highlighted filing

2021

Assets$5,888,534
Liabilities$3,207,720
Net Assets$2,680,814

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $4,902,188Expenses 2012: $4,627,548Net Income 2012: $274,6402012Revenue 2013: $6,711,319Expenses 2013: $6,534,691Net Income 2013: $176,6282013Revenue 2014: $7,291,767Expenses 2014: $7,068,393Net Income 2014: $223,3742014Revenue 2015: $8,326,898Expenses 2015: $8,297,386Net Income 2015: $29,5122015Revenue 2016: $9,612,934Expenses 2016: $8,598,522Net Income 2016: $1,014,4122016Revenue 2017: $9,217,568Expenses 2017: $9,183,911Net Income 2017: $33,6572017Revenue 2018: $7,766,895Expenses 2018: $8,068,721Net Income 2018: -$301,8262018Revenue 2019: $6,722,365Expenses 2019: $7,242,482Net Income 2019: -$520,1172019Revenue 2020: $7,783,098Expenses 2020: $6,813,708Net Income 2020: $969,3902020Revenue 2021: $9,825,806Expenses 2021: $9,420,174Net Income 2021: $405,6322021Revenue 2022: $11,885,359Expenses 2022: $11,023,874Net Income 2022: $861,4852022Revenue 2023: $12,086,948Expenses 2023: $11,700,995Net Income 2023: $385,9532023Revenue 2024: $12,412,940Expenses 2024: $12,301,833Net Income 2024: $111,1072024Revenue 2025: $6,531,789Expenses 2025: $6,400,051Net Income 2025: $131,7382025

Highlighted filing

2021

Revenue$9,825,806
Expenses$9,420,174
Net Income$405,632
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 24, 2022
Return Version
2020v4.1
Gross Receipts
$9,825,806
Mission and Program Overview

Mission

Provide shelter, meals, and counseling to displaced youth, and distribute food and materials to nonprofits. Standing in the gap for those in need. Bringing help to children, healing to families, hope to the community.

Provide shelter, meals, and counseling to displaced youth, and distribute food and materials to nonprofits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,170,527$4,159,017▼ $11,510
Pledges and Grants Receivable$678,486$870,423▲ $191,937
Cash and Non-Interest-Bearing Accounts$707,097$638,128▼ $68,969
Savings and Temporary Cash Investments$153,174$173,867▲ $20,693
Prepaid Expenses and Deferred Charges$64,482$27,099▼ $37,383
Inventories for Sale or Use$20,000$20,000→ $0
Total Assets$5,818,812$5,888,534▲ $69,722
Other Assets Total$25,046--
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,027,065$2,889,914▼ $137,151
Accounts Payable and Accrued Expenses$271,985$301,820▲ $29,835
Other Liabilities$8,075$15,536▲ $7,461
Deferred Revenue$236,505$450▼ $236,055
Total Liabilities$3,543,630$3,207,720▼ $335,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,225,079$2,369,533▲ $144,454
Net Assets With Donor Restrictions$50,103$311,281▲ $261,178
Total Net Assets Fund Balance$2,275,182$2,680,814▲ $405,632
Total Liabilities and Net Assets / Fund Balance$5,818,812$5,888,534▲ $69,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,127,976$942,391$3,070,367
Land$1,698,931-$1,698,931
Other Land Buildings$104,352$724,135$828,487
Leasehold Improvements$103,955$430,569$534,524
Equipment$123,803$309,536$433,339
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam AyersExecutive DirectorFT$105,656$2,778$108,434
Greg AyersPresident CEOFT$100,607$5,556$106,163
Jason AyersDirectorFT$65,091$1,135$66,226
Jennifer McpheronDirectorFT$36,339$450$36,789
Jim LovelaceCFOFT$16,602$150$16,752

Board Members and Trustees

NameTitle
David CordovaDirector
Lucinda CordovaDirector
Matthew McpheronDirector
Peggy DohnerDirector
Scott DohnerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$9,438,760
Program Service Revenue
$216,125
Investment Income
$13,191
Other Revenue
$157,730
All Other Contributions
$3,840,482
Change in Net Assets
$405,632

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory282$2,252,347Est. Fair Market Value (FMV)
Clothing and Household Goods-$253,542Est. Fair Market Value (FMV)
Total Noncash Contributions282$2,505,889-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,352,479
Salaries, Compensation, and Employee Benefits$4,056,965
Total Fundraising Expense$325,125
Grants and Similar Amounts Paid$10,730
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,725,827$424,285$131,558$3,281,670
Occupancy$1,151,538$55,111$1,386$1,208,035
Current Officers, Directors, Trustees, and Key Employees$167,259$94,581$73,511$335,351
Insurance$244,012$12,843-$256,855
Travel$244,810$1,282-$246,092
Depreciation Depletion$217,768$10,903-$228,671
Payroll Taxes$228,452--$228,452
Other Employee Benefits$163,805$27,710$19,977$211,492
Interest$165,739--$165,739
Fees for Services Other$104,128$46,438-$150,566
Advertising-$36,997$78,830$115,827
Office Expenses-$47,938-$47,938
Fees for Services Accounting-$42,662-$42,662
Information Technology-$42,456-$42,456
Grants to Domestic Orgs$10,730--$10,730
Conferences and Meetings$8,911--$8,911
Fees for Services Legal-$6,125-$6,125
Other Expenses$17,426$-17,500$2,133$-74
Total Functional Expenses$8,254,836$840,113$325,125$9,420,174
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Greg and Pamela AyersFamilyRentsNo$129,600
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$15,536
Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Greg ayers and pam ayers are married. David cordova and lucinda cordova are married scott hohner and peggy dohner are married. Matthew mcpheron and jennifer mcpheron are married. Jim wingate and sueann wingate are married.

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

Form 990 is prepared by an independent cpa. The president, executive director and finance manager review the return. Upon their approval, a copy is provided to the entire board before filing.

Form 990, Part VI, Section B, Line 15

Compensation for the president and executive director is approved by the board of directors after reviewing compensation for comparable nonprofits based on size and market. This is approved annually as a part of the budget process. Compensation for staff is approved by the president or executive director as part of the annual budget process. Once approved, human resources reviews the compensation and finalizes it.

Form 990, Part VI, Section C, Line 19

Gap has available upon request all documents at its administrative office.

Filing and Contact Details

Filer

Filer Name
Gap Ministries
EIN
86-0999503
Phone
5208778077
Address
2025 W Highway Dr, Tucson, AZ 85705

Signing Officer

Name
Greg Ayers
Title
CFO
Signed
2022-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Ayers
Formed
1999
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
6
Employees
172
Volunteers
600

Preparer

Firm
Darin Guthrie CPA PLLC
Address
3024 E Ft Lowell Rd Ste 100, Tucson, AZ 85716
Preparer
Darin Guthrie
Phone
5202074518
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Children splash providesloving homes to over 255 abused and neglected children every year. Houses are residential homes for children 0-21 years of age in the custody of department of childsafety. Gap currently has 13 family-style homes with live-in house parents, it is our mission to shelter children who have been abused and neglected and to show them unconditional love and acceptance. The establishment of a healthy family model serves in restoring the value of family and appropriate interaction between children and family members, merge-designed to improve the quality of life of young adults in the custody of department of child safety 16-21 years of age by empowering them with the attitudes, knowledge, skills, and practices to live independently in society and to help these young people discover their potential

Form 990, Part III, Line 4B

COMMUNITY COMMUNITY IMPACTY WAREHOUSE-PARTNERS WITH GOOD 360,LOCAL AND NATIONAL ORGANIZATIONS AND OVER 35 NON-PROFITS INORDER TO REDISTRIBUTE FRESH FOOD ANDBASIC NEEDS ITEMS TO OVER 600 FAMILIES WEEKLY. OVER 18,000 POUNDS OF PRODUCE AND PERISHABLE ITEMS ARE DISTRIBUTED ANNUALLY THROUGHOUT THE COMMUNITY BY GAPS PARTNER NONPROFITS AND CHURCHES, SOUTHERN ARIZONA NONPROFITS THAT SERVE THE MARGINALIZED ANNUALLY RECEIVE SEVERAL THOUSAND DOLLARS WORTH OF HYGIENE ITEMS, PAPAER GOODS, CLEANING SUPPLIES ETC. FROM GAPS WAREHOUSE. kITCHEN-GAP KITCHEN WAS BORNE OUT OF A PRACTICAL NEED TO RECLAIN THE 18,000 POUNDS OF QUALITY, HIGHLY PERISHABLE FOOD DONATED TO US THROUGH A STRATEGIC PARTNERSHIP WITH GOOD 360, AND LOCAL AND CORPORATE VENDORS. GAP KITCHEN SERVES THE COMMUNITY IN THREE WAYS 1.FEED OUR SCHOOLS GAPS AFTER-SCHOOL FEEDING PROGRAM WORKING TO ENSURE THAT NO CHILD GOES HUNGRY. AT RISK, LOW INCOME STUDENTS IN TITLE 1 SCHOOLS THROUGHOUT PIMA COUNTY ARE SERVED A WARM, NUTRITIOUS MEAL AFTER SCHOOL STATISTICALLY OVER 40 OF WHOM GO HUNGRY OTHERWISE. 2 GAP CULINARY TRAINING PROGRAM SERVES AT-RISH, LOW-INCOME AND/OR HOMELESS YOUTH AND ADULTS BY PROVIDING QUALITY EDUCATION TO UNDER-EMPLOYED, UNEMPLOYED AND OTHERWISE AT-RISK INDIVIDUALS. WE DESIRE TO MENTOR STUDENTS, GIVING THEM THE OPPORTUNITY TO ACQUIRE SKILLS THAT WILL ALLOW THEM TO MOVE BEYOND SURVIVING INTO THRIVING CAREERS IN THE CULINARY INDUSTRY. 3. PROVIDE MEALS TO HOMELESS CHILDREN 250ANNUALLY IN OUR CARE SPLASH PROGRAM AS WELL AS HUNDREDS OF FOSTER CHILDREN DURING THEIR COURT-MANDATED SUPERVISED VISITATION

Form 990, Part III, Line 4C

Family foster licensing-gap became certified through the state to recruit and license foster parents in order to find more loving homes for the children and teens in care. We take an active role partnering with nonprofits, churches and local businesses in order to seek out stable families who are interested in becoming foster care providers. Court-mandated supervised visitation-gap provides a safe place for court-mandated supervised vistation between birth parents and children who have been removed by the department of child safety dcs due to neglect and abuse. The ultimate goal is reunification of families when possible. In order to ease the pain of separation, as well as motivate parents to work toward having their cases closed. It has been shown that frequent, consistent, predictable and engaging visitation is incredibly beneficial to both the child and the parent. Parent aid-gap work as a partner with the department of child safety to create safe homes for children while also reducing the rate of removal frombiological home placement in-home services provide stability and counseling for families in crisis, connecting them to needed services in order to ensure children enjoy lon-term stability in a nurturing environment.

Financial Statement Notes

X 2

FIN 48 ASC 740 Footnote from consolidated financial statements GAP and MC are exempt from income taxes under both federal Internal Revenue Code Section 501c3 and Arizona income tax laws, and is classified as other than a private foundation under section 509a2. Income from certain activities not directly related to the Organizations tax-exempt purpose, however, may be subject to taxation as unrelated business taxable income UBTI. El Sol is a disregarded entity for tax purposes.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1MATERIALS SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3BAD DEBT RECOVERIES
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IRS990/ProgramServiceRevenueGrp/BusinessCd1424000
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IRS990/ProgramServiceRevenueGrp/Desc1BOOST WAREHOUSE REVENUE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167424
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY IMPACT WAREHOUSE - GAPS COMMUNITY WAREHOUSE PARTNERS WITH GOOD 360, LOCAL AND NATIONAL ORGANIZATIONS AND OVER 35 NON-PROFITS IN ORDER TO REDISTRIBUTE FRESH FOOD AND BASIC NEEDS ITEMS TO OVER 600 FAMILIES WEEKLY. OVER 18,000 POUNDS OF PRODUCE AND PERISHABLE ITEMS ARE DISTRIBUTED ANNUALLY THROUGHOUT THE COMMUNITY BY GAPS PARTNER NONPROFITS AND CHURCHES. SOUTHERN ARIZONA NONPROFITS THAT SERVE THE MARGINALIZED ANNUALLY RECEIVE SEVERAL THOUSAND DOLLARS WORTH OF HYGIENE ITEMS, PAPER GOODS, CLEANING SUPPLIES ETC. FROM GAPS WAREHOUSE. KITCHEN - GAP KITCHEN WAS BORNE OUT OF A PRACTICAL NEED TO RECLAIM THE 18,000 POUNDS OF QUALITY, HIGHLY PERISHABLE FOOD DONATED TO US THROUGH.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02186048
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0216125
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY FOSTER LICENSING - GAP BECAME CERTIFIED THROUGH THE STATE TO RECRUIT AND LICENSE FOSTER PARENTS IN ORDER TO FIND MORE LOVING HOMES FOR THE CHILDREN AND TEENS IN CARE. WE TAKE AN ACTIVE ROLE PARTNERING WITH NONPROFITS, CHURCHES AND LOCAL BUSINESSES IN ORDER TO SEEK OUT STABLE FAMILIES WHO ARE INTERESTED IN BECOMING FOSTER CARE PROVIDERS. COURT-MANDATED SUPERVISED VISITATION - GAP PROVIDES A SAFE PLACE FOR COURT-MANDATED SUPERVISED VISITATION BETWEEN BIRTH PARENTS AND CHILDREN WHO HAVE BEEN REMOVED BY THE DEPARTMENT OF CHILD SAFETY DCS DUE TO NEGLECT AND ABUSE. THE ULTIMATE GOAL IS REUNIFICATION OF FAMILIES WHEN
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01102216
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0173867
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 ASC 740 Footnote from consolidated financial statements GAP and MC are exempt from income taxes under both federal Internal Revenue Code Section 501c3 and Arizona income tax laws, and is classified as other than a private foundation under section 509a2. Income from certain activities not directly related to the Organizations tax-exempt purpose, however, may be subject to taxation as unrelated business taxable income UBTI. El Sol is a disregarded entity for tax purposes.
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IRS990ScheduleD/TotalLiabilityAmt015536
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Greg and Pamela Ayers
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0129600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rents

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.1$5.94$4.17$6.53$6.40$0.13
2024Detailed filing. Detailed filing data is available for this year.$9.53$5.49$4.04$12.4$12.3$0.11
2023Detailed filing. Detailed filing data is available for this year.$9.74$5.81$3.93$12.1$11.7$0.39
2022Detailed filing. Detailed filing data is available for this year.$9.70$6.15$3.54$11.9$11.0$0.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$3.21$2.68$9.83$9.42$0.41
2020Detailed filing. Detailed filing data is available for this year.$5.82$3.54$2.28$7.78$6.81$0.97
2019Detailed filing. Detailed filing data is available for this year.$5.27$3.96$1.31$6.72$7.24$0.52
2018Detailed filing. Detailed filing data is available for this year.$6.38$4.55$1.83$7.77$8.07$0.30
2017Detailed filing. Detailed filing data is available for this year.$6.87$4.75$2.13$9.22$9.18$0.03
2016Summary only. Only limited summary data is available for this year.$5.47$3.38$2.09$9.61$8.60$1.01
2015Summary only. Only limited summary data is available for this year.$4.41$3.33$1.08$8.33$8.30$0.03
2014Summary only. Only limited summary data is available for this year.$3.75$2.70$1.05$7.29$7.07$0.22
2013Summary only. Only limited summary data is available for this year.$4.29$3.46$0.83$6.71$6.53$0.18
2012Summary only. Only limited summary data is available for this year.$4.03$3.38$0.65$4.90$4.63$0.27