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Passes our checks

Group Against Smog and Pollution Inc

EIN 20-0011194 · Pittsburgh, PA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood71 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Group Against Smog and Pollution (GASP) works to improve air quality in Southwestern Pennsylvania. We envision a region where clean air sustains human, environmental, and economic health. All stakeholders-from residents to industry, regulators, and elected officials- are informed, engaged, and committed to protecting and improving air quality through timely action, enforcement, and shared responsibility.

Income
$366,038
Spending
$380,188
Spent on programs
78%
Reserves
7.5 months of spending
Largest source of income
donations and private grants, 96%
Employees
7
Volunteers
50

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 71 out of 100. Higher than 38% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.5 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 4% of income.

  • Income trend

    0 of 15

    Income fell 33% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 9 cents.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 53% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $147,990 spent. Environmental Watchdog and Legal Work (included as both Programs 1 and 2): GASP continues to be a trusted environmental watchdog for Southwestern Pennsylvania, combining education, advocacy, and legal action to protect public health and ensure polluters are held accountable. We successfully advocated for Allegheny County's revised coke oven regulations by providing detailed technical comments and training residents to participate effectively in the public comment process, securing stronger safeguards for our communities. We led the campaign for Mon Valley Air Pollution Episode Regulation, educating both the public and Allegheny County Council and facilitating more than 400 resident comments in support of the rule. Its passage was a crucial first step toward reducing dangerous fine particulate matter during weather inversions. GASP objected to US Steel's Clairton Coke Works Title V permit-first to the Allegheny County Health Department and then through a petition to the EPA. The EPA agreed with GASP's position and ordered the Permit to be redone, which will reduce fugitive emissions from the facility and improve air quality across the region.
  2. $94,714 spent. Legal and Watchdog continued: GASP issued a 60-day notice of intent to sue Brunner Landfill for Clean Air Act violations, prompting both the operator and Pennsylvania DEP to move toward compliance and paving the way for issuance of the facility's long-overdue Title V permit. GASP is defending the proposed rollback of the 2009 Endangerment finding, and the delayed implementation of the Coke Oven NESHAPS and the Integrated Iron and Steel NESHAPS. Additionally, GASP reviews and comments on all large sources of air pollution in southwestern Pennsylvania and improves transparency by maintaining updated permitting documents through the Air Permits Clearinghouse on GASP's website.
  3. $33,751 spent. Educational Programs: Education remains at the heart of GASP's mission, equipping residents, students, and community leaders with the knowledge they need to understand air quality issues and take action. Our programs include workshops, presentations, and accessible online resources that explain complex regulatory processes and empower residents to participate meaningfully in decision-making. We have expanded our educational resources by adding a dashboard on hydrogen sulfide and the Mon Valley Air Pollution Episode Regulation. We broadened our reach through storytelling, partnering with SUNY Professor Chie Togami and PCTV to produce Extraction, a three-part podcast connecting Pittsburgh's air quality struggles to the global legacy of US Steel.
  4. $19,525 spent. GASP has had three successful years of running the Fresh Voices program for high school students in Allegheny County and we are excited to be starting our fourth year of the program providing education and mentorship to the next generation of environmental leaders.

Source: Form 990 for the year ending October 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending October 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2003.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.