Gap Ministries

Tax-deductible

Tucson, AZ501(c)(3)Since 1999Human ServicesEIN 86-0999503Revenue $6.5M in FY2025

On file with the IRSgapmin.com2025 W Highway Dr, 85705-2913 · Tucson, AZTax-exempt since Jan 2001Publicly supported charity — 170(b)(1)(A)(vi)

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Provide shelter, meals, & counseling for displaced youth, & food & materials for nonprofits.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 600 volunteers and 201 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $478K a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$367K
to officers and key staff · 6% of spending
Top officer’s pay higher than 55% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $258K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.9M
59% of total assets
Fine: liabilities are 59% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.5M
-47% vs prior year
Spent
$6.4M
To programs
71%
Net assets
$4.2M
By yearFY2020–FY2025
Revenue
$6.5M
FY2025▼ -47%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.8M
FY2021$9.8M
FY2022$11.9M
FY2023$12.1M
FY2024$12.4M
FY2025$6.5M
Expenses
$6.4M
FY2025▼ -48%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.8M
FY2021$9.4M
FY2022$11.0M
FY2023$11.7M
FY2024$12.3M
FY2025$6.4M
Net assets
$4.2M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.3M
FY2021$2.7M
FY2022$3.5M
FY2023$3.9M
FY2024$4.0M
FY2025$4.2M

From the FY2025 Form 990 (year ending June 2025) · 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: FY2025. IRS ruling in Jan 2001.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $4.5M Management & general 23% · $1.4M Fundraising 6% · $411K

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

9 people listed on the 990; $367K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$121,921Pt VII · Sec A
President CEO
$120,856Pt VII · Sec A
Director, Non-Voting
$74,248Pt VII · Sec A
$50,278Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Pam Ayers’s $122K as Executive Director is at the 55th percentile of top reported officer pay among 3869 $1–10M 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Greg Ayers$120,856$122,628$124,499$96,479$100,607$64,729
Pam Ayers$121,921$122,962$123,331$96,594$105,656$62,904
Jason Ayers$74,248$76,795$76,631$64,993$65,091—
Jim Lovelace$50,278$61,451$62,138$43,319$16,602—
Jennifer McPheron——$35,848$36,128$36,339—
Matthew McPheron——$18,942———

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 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Offers shelter, meals, and counseling to youth, plus food and materials to other nonprofits.

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Provided by the organization

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3 programs · $4.5M · in their own filed words · FY2024
01

Children

SPLASH The heart of GAP is to preserve the dignity of every child we serve, providing them with love, stability, and every opportunity to succeed. GAP provides safe and loving homes to over 255 abused and neglected children and teens every year in 7 family-oriented group homes called SPLASH homes throughout Tucson.

$3.5Mprogram expense
02

Family

Foster Care Licensing and Support GAP certifies foster parents in order to provide a safe environment for children removed from their homes due to abuse or neglect. We also supervise court-mandated visitations between children and their families, with the desire that children and parents establish a healthy relationship while working…

$822Kprogram expense
03

Other programs

$178Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.5M
Ln 12
Gifts and grantsLn 1h$6.0M
Other incomeLn 4–11$506K
Investment incomeLn 3$400
Money outPt IX
$6.4M
Ln 25
Programscol B$4.5M
Managementcol C$1.4M
Fundraisingcol D$411K
Owns and owesPt X
$4.2M
net assets · Ln 32
Cash and savingsLn 1–2$263K
Total assetsLn 16$10.1M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
9
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.0M
Government grantsLn 1e$3.5M
Noncash giftsLn 1g$877K
Investment incomeLn 3$400
Other incomeLn 4–11$506K
Gains on assetsLn 7$400
Total revenueLn 12$6.5M
Assets in detailPt X, end of year
CashLn 1$263K
Cash and savings togetherLn 1–2$263K
Land, buildings, equipmentLn 10c$9.0M
Other assetsLn 15$384K
Total assetsLn 16$10.1M
LiabilitiesLn 26$5.9M
Net assetsLn 32$4.2M
OperationsPt I, VI
EmployeesI 5201
VolunteersI 6600
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$346K$263K
Land, buildings, equipmentLn 10c$8.6M$9.0M
Total assetsLn 16$9.5M$10.1M
LiabilitiesLn 26$5.5M$5.9M
Net assetsLn 32$4.0M$4.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$367K$121K$172K$74K
Pay of disqualified personsLn 6$2.5M$2.0M$465K$59K
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$227K$180K$31K$15K
Payroll taxesLn 10$213K$161K$42K$10K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$62K$62K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$86K$86K
Advertising and promotionLn 12$127K$1K$126K
Office expensesLn 13$43K$504$7K$36K
Information technologyLn 14$34K$34K
RoyaltiesLn 15$0
OccupancyLn 16$350K$269K$80K$663
TravelLn 17$170K$163K$6K$293
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$418$298$120
InterestLn 20$287K$154K$134K
Payments to affiliatesLn 21$178K$178K
Depreciation, depletion and amortizationLn 22$254K$129K$125K
InsuranceLn 23$212K$84K$128K
Other expenses (24a–d)Ln 24$1.2M$1.0M$76K$44K
All other expensesLn 24e$122K$76K$46K
Total functional expensesLn 25$6.4M$4.5M$1.4M$411K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.5M$6.4M$132K$4.2M 990 PDF
FY2024 $12.4M$12.3M$111K$4.0M 990 PDF
FY2023 $12.1M$11.7M$386K$3.9M 990 PDF
FY2022 $11.9M$11.0M$861K$3.5M 990 PDF
FY2021 $9.8M$9.4M$406K$2.7M 990 PDF
FY2020 $7.8M$6.8M$969K$2.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $6,531,789 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,727,293$6,025,389
I-9 Program service revenuePrior year $202,835$0
I-10 Investment incomePrior year $356,872$400
I-11 Other revenuePrior year $125,940$506,000
I-12 Total revenuePrior year $12,412,940$6,531,789
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,327,752$3,315,393
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $8,974,081$3,084,658
I-18 Total expensesPrior year $12,301,833$6,400,051
I-19 Revenue less expensesPrior year $111,107$131,738
Part VI · Governance 4 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,531,789 across 8 lines filed
Lines not itemized here account for $14,892 of total revenue; see the IRS return.
VIII-1e Government grants$3,528,005
VIII-1f All other contributions, gifts and grants$2,497,384
VIII-1g Noncash contributions (included above)$877,037
VIII-1h Total contributions, gifts and grants$6,025,389
VIII-6 Net rental income or lossRelated to mission $305,947 · Excluded from tax $35,663$341,210
VIII-7 Net gain or loss on sales of assetsExcluded from tax $400$400
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $148,126$149,898
VIII-12 Total revenueRelated to mission $305,947 · Excluded from tax $198,357$6,531,789
Part IX · Statement of functional expenses $6,400,051 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $120,856 · Management $172,199 · Fundraising $74,248$367,303
IX-6 Pay of disqualified personsPrograms $1,984,104 · Management $464,931 · Fundraising $59,187$2,508,222
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $180,497 · Management $31,245 · Fundraising $15,225$226,967
IX-10 Payroll taxesPrograms $161,169 · Management $41,624 · Fundraising $10,108$212,901
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $61,648$61,648
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $85,885$85,885
IX-12 Advertising and promotionManagement $1,160 · Fundraising $126,128$127,288
IX-13 Office expensesPrograms $504 · Management $7,015 · Fundraising $35,711$43,230
IX-14 Information technologyManagement $33,847$33,847
IX-15 Royalties$0
IX-16 OccupancyPrograms $269,458 · Management $80,197 · Fundraising $663$350,318
IX-17 TravelPrograms $163,464 · Management $6,288 · Fundraising $293$170,045
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $298 · Management $120$418
IX-20 InterestPrograms $153,619 · Management $133,785$287,404
IX-21 Payments to affiliatesPrograms $177,792$177,792
IX-22 Depreciation, depletion and amortizationPrograms $129,302 · Management $124,805$254,107
IX-23 InsurancePrograms $83,726 · Management $128,002$211,728
IX-24 Other expenses (24a–d)Programs $1,039,087 · Management $75,612 · Fundraising $44,113$1,158,812
IX-24e All other expensesPrograms $76,377 · Fundraising $45,759$122,136
IX-25 Total functional expensesPrograms $4,540,253 · Management $1,448,363 · Fundraising $411,435$6,400,051
Part X · Balance sheet $10,114,458 assets, 15 lines filed
Asset lines not itemized here account for $25,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $346,139$262,777
X-3 Pledges and grants receivableStart of year $13,755$60,230
X-4 Accounts receivableStart of year $393,342$370,859
X-9 Prepaid expenses and deferred chargesStart of year $45,098$37,515
X-10c Land, buildings and equipment, netStart of year $8,585,124$8,974,125
X-15 Other assetsStart of year $42,187$383,952
X-16 Total assetsStart of year $9,525,285$10,114,458
X-17 Accounts payable and accrued expensesStart of year $256,583$246,370
X-19 Deferred revenueStart of year $50,193$36,895
X-25 Other liabilitiesStart of year $42,187$162,471
X-26 Total liabilitiesStart of year $5,485,926$5,943,361
X-27 Net assets without donor restrictionsStart of year $3,698,728$4,154,082
X-28 Net assets with donor restrictionsStart of year $340,631$17,015
X-32 Total net assets or fund balancesStart of year $4,039,359$4,171,097
X-33 Total liabilities and net assetsStart of year $9,525,285$10,114,458
Part XI · Reconciliation of net assets $4,171,097 net assets at year end
XI-1 Total revenue$6,531,789
XI-2 Total expenses$6,400,051
XI-3 Revenue less expenses$131,738
XI-4 Net assets at start of year$4,039,359
XI-10 Net assets at end of year$4,171,097

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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