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.
37¢ of each $1 spent went to programs.
$193K 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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FY2022 · 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
37%
of spending
Concern: 37% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$193K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$195K
155% of total assets
Concern: liabilities are 155% 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
$853K
-6% vs prior year
Spent
$864K
To programs
37%
Net assets
−$69K
By yearFY2020–FY2024
Revenue
$853K
FY2022▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$846K
FY2021$905K
FY2022$853K
FY2023$853K
FY2024$730K
Expenses
$864K
FY2022▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$762K
FY2021$879K
FY2022$864K
FY2023$854K
FY2024$735K
Net assets
−$69K
FY2022▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020−$86K
FY2021−$59K
FY2022−$69K
FY2023−$70K
FY2024−$74K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

37 cents of each dollar spent went to programs.

Program services 37% · $316K Management & general 9% · $78K Fundraising 54% · $470K

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; $193K paid to officers and key staff.

Part VII, Section A · reportable compensation
Board Member/Sales Manager
$113,153Pt VII · Sec A
President
$47,398Pt VII · Sec A
Sec/Treas
$23,574Pt VII · Sec A
$8,859Pt 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.

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Provided by the organization

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1 program · $316K · in their own filed words · FY2022
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…

$316Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$853K
Ln 12
Gifts and grantsLn 1h$847K
Investment incomeLn 3$6K
Money outPt IX
$864K
Ln 25
Programscol B$316K
Managementcol C$78K
Fundraisingcol D$470K
Owns and owesPt X
−$69K
net assets · Ln 32
Cash and savingsLn 1–2$83K
Total assetsLn 16$126K
LiabilitiesLn 26$195K
PeoplePt VI, VII
6
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$847K
Investment incomeLn 3$6K
Total revenueLn 12$853K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$77K
Cash and savings togetherLn 1–2$83K
Land, buildings, equipmentLn 10c$723
Total assetsLn 16$126K
LiabilitiesLn 26$195K
Net assetsLn 32−$69K
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 FY22End FY22
Cash and savingsLn 1–2$87K$83K
Land, buildings, equipmentLn 10c$2K$723
Total assetsLn 16$132K$126K
LiabilitiesLn 26$191K$195K
Net assetsLn 32−$59K−$69K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$199K$57K$26K$116K
Pay of disqualified personsLn 6$107K$69K$31K$8K
Payroll taxesLn 10$15K$10K$4K$738
Accounting feesLn 11c$2K$767$767$766
Office expensesLn 13$36K$5K$5K$27K
OccupancyLn 16$5K$2K$2K$2K
Depreciation, depletion and amortizationLn 22$2K$828$828
Other expenses (24a–d)Ln 24$482K$162K$6K$314K
All other expensesLn 24e$15K$11K$2K$2K
Total functional expensesLn 25$864K$316K$78K$470K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $730K$735K−$4K−$74K 990 PDF
FY2023 $853K$854K−$877−$70K 990 PDF
FY2022 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $853,093 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $902,385$847,104
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $3,041$5,989
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $905,426$853,093
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 $355,476$320,937
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $523,045$543,129
I-18 Total expensesPrior year $878,521$864,066
I-19 Revenue less expensesPrior year $26,905−$10,973
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 $853,093 across 4 lines filed
VIII-1f All other contributions, gifts and grants$847,104
VIII-1h Total contributions, gifts and grants$847,104
VIII-3 Investment incomeExcluded from tax $5,989$5,989
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $5,989$853,093
Part IX · Statement of functional expenses $864,066 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $57,119 · Management $26,042 · Fundraising $115,523$198,684
IX-6 Pay of disqualified personsPrograms $68,623 · Management $31,239 · Fundraising $7,625$107,487
IX-10 Payroll taxesPrograms $9,598 · Management $4,430 · Fundraising $738$14,766
IX-11c Accounting feesPrograms $767 · Management $767 · Fundraising $766$2,300
IX-13 Office expensesPrograms $4,526 · Management $4,526 · Fundraising $27,400$36,452
IX-16 OccupancyPrograms $1,800 · Management $1,800 · Fundraising $1,800$5,400
IX-22 Depreciation, depletion and amortizationPrograms $828 · Management $828$1,656
IX-24 Other expenses (24a–d)Programs $162,269 · Management $6,297 · Fundraising $313,900$482,466
IX-24e All other expensesPrograms $10,687 · Management $2,084 · Fundraising $2,084$14,855
IX-25 Total functional expensesPrograms $316,217 · Management $78,013 · Fundraising $469,836$864,066
Part X · Balance sheet $125,772 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $9,969$5,766
X-2 Savings and temporary cash investmentsStart of year $77,069$77,098
X-4 Accounts receivableStart of year $42,185$42,185
X-10c Land, buildings and equipment, netStart of year $2,379$723
X-16 Total assetsStart of year $131,602$125,772
X-17 Accounts payable and accrued expensesStart of year $190,841$194,851
X-26 Total liabilitiesStart of year $190,841$194,851
X-32 Total net assets or fund balancesStart of year −$59,239−$69,079
X-33 Total liabilities and net assetsStart of year $131,602$125,772
Part XI · Reconciliation of net assets −$69,079 net assets at year end
XI-1 Total revenue$853,093
XI-2 Total expenses$864,066
XI-3 Revenue less expenses−$10,973
XI-4 Net assets at start of year−$59,239
XI-8 Prior period adjustments$1,133
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$69,079

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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