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.
30¢ of each $1 spent went to programs.
$209K 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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FY2020 · 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
30%
of spending
Concern: 30% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$209K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$287K
143% of total assets
Concern: liabilities are 143% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$846K
Spent
$762K
To programs
30%
Net assets
−$86K
By yearFY2020–FY2024
Revenue
$846K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$846K
FY2021$905K
FY2022$853K
FY2023$853K
FY2024$730K
Expenses
$762K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$762K
FY2021$879K
FY2022$864K
FY2023$854K
FY2024$735K
Net assets
−$86K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$86K
FY2021−$59K
FY2022−$69K
FY2023−$70K
FY2024−$74K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

30 cents of each dollar spent went to programs.

Program services 30% · $227K Management & general 6% · $49K Fundraising 64% · $486K

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; $209K paid to officers and key staff.

Part VII, Section A · reportable compensation
Board Member/Sales Manager
$136,918Pt VII · Sec A
President
$42,228Pt VII · Sec A
Sec/Treas
$21,114Pt VII · Sec A
$8,491Pt 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.

See S-Gap INC executive salaries →

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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 · $227K · in their own filed words · FY2020
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…

$227Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$846K
Ln 12
Gifts and grantsLn 1h$841K
Investment incomeLn 3$4K
Money outPt IX
$762K
Ln 25
Programscol B$227K
Managementcol C$49K
Fundraisingcol D$486K
Owns and owesPt X
−$86K
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$201K
LiabilitiesLn 26$287K
PeoplePt VI, VII
6
listed · VII A
PaidVII A4
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$841K
Investment incomeLn 3$4K
Total revenueLn 12$846K
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$77K
Cash and savings togetherLn 1–2$153K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$201K
LiabilitiesLn 26$287K
Net assetsLn 32−$86K
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 FY20End FY20
Cash and savingsLn 1–2$117K$153K
Land, buildings, equipmentLn 10c$6K$4K
Total assetsLn 16$179K$201K
LiabilitiesLn 26$349K$287K
Net assetsLn 32−$170K−$86K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$209K$50K$11K$147K
Pay of disqualified personsLn 6$111K$62K$25K$24K
Payroll taxesLn 10$14K$9K$3K$3K
Office expensesLn 13$32K$2K$2K$27K
OccupancyLn 16$5K$2K$2K$2K
Depreciation, depletion and amortizationLn 22$2K$1K$1K
Other expenses (24a–d)Ln 24$381K$95K$4K$282K
All other expensesLn 24e$8K$6K$921$922
Total functional expensesLn 25$762K$227K$49K$486K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $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 FY2020 990 (6 parts)
Part I · Summary $845,749 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $785,766$841,371
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $3,535$4,378
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $789,301$845,749
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 $328,910$333,238
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $474,508$428,381
I-18 Total expensesPrior year $803,418$761,619
I-19 Revenue less expensesPrior year −$14,117$84,130
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
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 $845,749 across 4 lines filed
VIII-1f All other contributions, gifts and grants$841,371
VIII-1h Total contributions, gifts and grants$841,371
VIII-3 Investment incomeExcluded from tax $4,378$4,378
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $4,378$845,749
Part IX · Statement of functional expenses $761,619 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,992 · Management $11,283 · Fundraising $147,475$208,750
IX-6 Pay of disqualified personsPrograms $62,347 · Management $24,567 · Fundraising $23,623$110,537
IX-10 Payroll taxesPrograms $8,594 · Management $2,743 · Fundraising $2,614$13,951
IX-13 Office expensesPrograms $2,215 · Management $2,215 · Fundraising $27,391$31,821
IX-16 OccupancyPrograms $1,800 · Management $1,800 · Fundraising $1,800$5,400
IX-22 Depreciation, depletion and amortizationPrograms $1,120 · Management $1,120$2,240
IX-24 Other expenses (24a–d)Programs $94,669 · Management $4,129 · Fundraising $282,322$381,120
IX-24e All other expensesPrograms $5,957 · Management $921 · Fundraising $922$7,800
IX-25 Total functional expensesPrograms $226,694 · Management $48,778 · Fundraising $486,147$761,619
Part X · Balance sheet $200,713 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $40,349$75,696
X-2 Savings and temporary cash investmentsStart of year $77,050$77,056
X-4 Accounts receivableStart of year $55,085$43,733
X-10c Land, buildings and equipment, netStart of year $6,468$4,228
X-16 Total assetsStart of year $178,952$200,713
X-17 Accounts payable and accrued expensesStart of year $349,226$286,857
X-26 Total liabilitiesStart of year $349,226$286,857
X-32 Total net assets or fund balancesStart of year −$170,274−$86,144
X-33 Total liabilities and net assetsStart of year $178,952$200,713
Part XI · Reconciliation of net assets −$86,144 net assets at year end
XI-1 Total revenue$845,749
XI-2 Total expenses$761,619
XI-3 Revenue less expenses$84,130
XI-4 Net assets at start of year−$170,274
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$86,144

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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