Genders & Sexualities Alliance Network DBA GSA Network
Nonprofit profile at a glance
- EIN
- 205367752
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4155524229
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Lesbian, Gay Rights
Reported finances
- Revenue
- $5,072,684
- Expenses
- $5,191,457
- Assets
- $4,297,402
- Liabilities
- $384,061
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Highest reported compensation
- Maya LaFlamme Washington (Co-Exec Dir.): $183,147 total reported compensation
- Gia Loving (Co-Exec Dir.): $165,469 total reported compensation
- Noemi Soto (DSC Co Director): $156,621 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To empower and train LGBTQ students and young people to organize and advocate for safe schools and healthy communities.
What it reported doing in 2024
NATIONAL PROGRAM - We operate nationally in two capacities: 1) The National Association of GSA Networks connects adult staff and youth leaders of regional and state-based GSA club networks across the US to share best practices for organizing and supporting clubs.2) Provide intensive training and technical assistance to non-profit organizations, supporting them in developing social justice GSA organizing strategies for safer schools and communities. This program coordinates the network of GSAs and provides leadership training to youth members. Activities include technical assistance, materials, and staff support for establishing new clubs or developing existing ones; connecting students facing similar challenges; organizing conferences and regular meetings for GSA activists; and providing follow-up support and coaching to youth leaders who organize grassroots campaigns for change.
Operating model
- Revenue model
- Donor-supported. 86% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 90% 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 84
- Accountability: 92
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.7%; rating input score 81
- Program expense ratio: 78.5%; rating input score 78
- Fundraising efficiency: $16.36 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.4%; rating input score 99; 39th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 17th 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: -2.3%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 0.83; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 20.2%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 7.4% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 80.7% of revenue deployed · 78.5% of spending went to programs
- Governance: 12 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $4.1M in reported program spending
- Leadership: top reported pay $183K · 19 people listed · 4 of 6 pay-setting controls reported
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: 3 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.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- High — Sustainability: Operating margin scored 26/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.