S-gap Inc

Nonprofit profile at a glance

EIN
650348492
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Richardson, TX, USA
Phone
2143420299
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$730,490
Expenses
$734,510
Assets
$173,033
Liabilities
$247,009

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

Leadership & pay

6 people listed

Executive titles in this filing

  • RANDY FORD (PRESIDENT)

Highest reported compensation

  • RANDY FORD (PRESIDENT): $346,039 total reported compensation
  • CHRIS ADAMSON (BOARD MEMBER): $330,927 total reported compensation
  • CARRIE COVERT (SEC/TREAS): $161,741 total reported compensation

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

Overview

Mission

See schedule o for description of organization's mission.

What it reported doing in 2024

Student governmental affairs program, inc. (s-gap) is a nonpartisan educational program which produces materials for use in public and private schools with the specific purpose of encouraging high school students to become involved in the legislative process through both knowledge and participation.each student-participant receives a monthly newsletter and other teaching materials during the school year that is topic-oriented towards current, pending issues. This material is used as discussion points for the students. The program material is designed to allow a student to not only become aware of current issues, but individually vote on the pending legislation where the results are tabulated by class. It is s-gap's ultimate objective to introduce students to the process so that they will become involved citizens in the future. The program materials have been distributed to over 214,053 students in more than 1,034 schools nationwide.

Operating model

Revenue model
Donor-supported. 99% 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.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 66
  • Accountability: 14
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37%; rating input score 37
  • Program expense ratio: 36.4%; rating input score 36
  • Fundraising efficiency: $1.83 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1.43; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -12% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 37% of revenue deployed · 36.4% of spending went to programs
  • Governance: 0 of 6 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $267K in reported program spending
  • Leadership: top reported pay $346K · 6 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $356K reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.