The student governmental affairs program(S-Gap) strives to combat apathy in america's youth and to supplement classroom instruction by teaching responsible citizenship through participation. This program is designed to involve government and civics students in the organization and practices of the federal government, to inform them about current legislative issues, to encourage discussion of these issues, and to motivate them to voice their opinions to their representatives in washington.

501(c)(3) charity; gifts are tax-deductible.
36¢ of each $1 spent went to programs.
$66K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $19K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
36%
of spending
Concern: 36% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$66K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$247K
143% of total assets
Concern: liabilities are 143% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$730K
-14% vs prior year
Spent
$735K
To programs
36%
Net assets
−$74K
By yearFY2020–FY2024
Revenue
$730K
FY2024▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$846K
FY2021$905K
FY2022$853K
FY2023$853K
FY2024$730K
Expenses
$735K
FY2024▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$762K
FY2021$879K
FY2022$864K
FY2023$854K
FY2024$735K
Net assets
−$74K
FY2024▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020−$86K
FY2021−$59K
FY2022−$69K
FY2023−$70K
FY2024−$74K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

36 cents of each dollar spent went to programs.

Program services 36% · $267K Management & general 10% · $71K Fundraising 54% · $396K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $66K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$39,182Pt VII · Sec A
Sec/Treas
$19,591Pt VII · Sec A
$7,273Pt VII · Sec A
Board Member/Sales Manager
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Randy Ford’s $39K as President is at the 26th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Walter McNutt—$119,638$113,153$153,366$136,918
Randy Ford$39,182$46,308$47,398$52,001$42,228
Carrie Covert$19,591$23,754$23,574$25,751$21,114
Roger L Adamson$7,273$8,323$8,859$9,000$8,491

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches responsible citizenship and civic engagement to youth through participation in government.

Questions for S-Gap INC

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Provided by the organization

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1 program · $267K · in their own filed words · FY2024
01

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…

$267Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$730K
Ln 12
Gifts and grantsLn 1h$726K
Investment incomeLn 3$5K
Money outPt IX
$735K
Ln 25
Programscol B$267K
Managementcol C$71K
Fundraisingcol D$396K
Owns and owesPt X
−$74K
net assets · Ln 32
Cash and savingsLn 1–2$94K
Total assetsLn 16$173K
LiabilitiesLn 26$247K
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$726K
Investment incomeLn 3$5K
Total revenueLn 12$730K
Assets in detailPt X, end of year
CashLn 1$17K
SavingsLn 2$77K
Cash and savings togetherLn 1–2$94K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$173K
LiabilitiesLn 26$247K
Net assetsLn 32−$74K
OperationsPt I, VI
EmployeesI 56
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$82K$94K
Land, buildings, equipmentLn 10c$297$0
Total assetsLn 16$125K$173K
LiabilitiesLn 26$195K$247K
Net assetsLn 32−$70K−$74K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$70K$47K$21K$2K
Pay of disqualified personsLn 6$106K$68K$31K$7K
Payroll taxesLn 10$14K$9K$4K$675
Accounting feesLn 11c$3K$967$967$967
Office expensesLn 13$31K$2K$2K$27K
OccupancyLn 16$5K$2K$2K$2K
Depreciation, depletion and amortizationLn 22$298$149$149
Other expenses (24a–d)Ln 24$490K$127K$8K$356K
All other expensesLn 24e$15K$12K$3K$275
Total functional expensesLn 25$735K$267K$71K$396K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $730K$735K−$4K−$74K 990 PDF
FY2023 $853K$854K−$877−$70K 990 PDF
FY2022 $853K$864K−$11K−$69K 990 PDF
FY2021 $905K$879K$27K−$59K 990 PDF
FY2020 $846K$762K$84K−$86K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $730,490 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $846,245$725,684
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $6,416$4,806
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $852,661$730,490
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $326,942$189,491
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $526,596$545,019
I-18 Total expensesPrior year $853,538$734,510
I-19 Revenue less expensesPrior year −$877−$4,020
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $730,490 across 4 lines filed
VIII-1f All other contributions, gifts and grants$725,684
VIII-1h Total contributions, gifts and grants$725,684
VIII-3 Investment incomeExcluded from tax $4,806$4,806
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $4,806$730,490
Part IX · Statement of functional expenses $734,510 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,133 · Management $21,153 · Fundraising $1,959$70,245
IX-6 Pay of disqualified personsPrograms $67,813 · Management $30,589 · Fundraising $7,337$105,739
IX-10 Payroll taxesPrograms $8,780 · Management $4,052 · Fundraising $675$13,507
IX-11c Accounting feesPrograms $967 · Management $967 · Fundraising $967$2,901
IX-13 Office expensesPrograms $1,873 · Management $1,873 · Fundraising $27,400$31,146
IX-16 OccupancyPrograms $1,800 · Management $1,800 · Fundraising $1,800$5,400
IX-22 Depreciation, depletion and amortizationPrograms $149 · Management $149$298
IX-24 Other expenses (24a–d)Programs $126,881 · Management $7,772 · Fundraising $355,598$490,251
IX-24e All other expensesPrograms $11,895 · Management $2,853 · Fundraising $275$15,023
IX-25 Total functional expensesPrograms $267,291 · Management $71,208 · Fundraising $396,011$734,510
Part X · Balance sheet $173,033 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $5,194$17,189
X-2 Savings and temporary cash investmentsStart of year $77,219$77,227
X-4 Accounts receivableStart of year $42,185$74,682
X-9 Prepaid expenses and deferred charges$3,935
X-10c Land, buildings and equipment, netStart of year $297$0
X-16 Total assetsStart of year $124,895$173,033
X-17 Accounts payable and accrued expensesStart of year $194,851$247,009
X-26 Total liabilitiesStart of year $194,851$247,009
X-32 Total net assets or fund balancesStart of year −$69,956−$73,976
X-33 Total liabilities and net assetsStart of year $124,895$173,033
Part XI · Reconciliation of net assets −$73,976 net assets at year end
XI-1 Total revenue$730,490
XI-2 Total expenses$734,510
XI-3 Revenue less expenses−$4,020
XI-4 Net assets at start of year−$69,956
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$73,976

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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