Gap Community Services

Nonprofit profile at a glance

EIN
862529146
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
Tucson, AZ, USA
Phone
5208778077
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$8,978,187
Expenses
$9,044,230
Assets
$382,534
Liabilities
$448,577

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Greg Ayers (President)
  • Pam Ayers (Executive Director)

Highest reported compensation

  • Greg Ayers (President): $126,634 total reported compensation
  • Pam Ayers (Executive Director): $125,569 total reported compensation
  • Jason Ayers (Non-Voting Director): $79,391 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

GAP Community Services - Part lll - Organizations primary exempt purpose The Vision of GAP Community Services is to address, educate, coordinate, and provide services to underprivileged and underserved members of our community in achieving their full potential as individuals, as responsible citizens, and as members of the greater community. As an organization, we are passionate about helping others.

What it reported doing in 2024

GAP Kitchen was born out of a practical need to reclaim thousands of pounds of quality, highly-perishable food donated to us through strategic alliances with local and corporate vendors. Gap Kitchen provides meals to children, the elderly and individuals in need. Gap kitchen accomplishes this through catering services, culinary job training programs and partnerships with schools, daycare providers and others in the community.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 81
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.7%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 1.17; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 189.8% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $9M in reported program spending
  • Leadership: top reported pay $127K · 8 people listed
  • Consistency: 45 of 45 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.