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Gap Ministries

EIN 86-0999503 · Tucson, AZ

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

LegitimacyPassesRegistration and standingFinancial healthWeak35 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

PROVIDE SHELTER, MEALS, AND COUNSELING TO DISPLACED YOUTH, AND DISTRIBUTE FOOD AND MATERIALS TO NONPROFITS. STANDING IN THE GAP FOR THOSE IN NEED. BRINGING HELP TO CHILDREN, HEALING TO FAMILIES, HOPE TO THE COMMUNITY.

Income
$6.5 million
Spending
$6.4 million
Spent on programs
71%
Reserves
-9 months of spending
Largest source of income
government grants, 54%
Employees
123
Volunteers
500
Highest pay
$126,634, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 35 out of 100. Higher than 5% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 59% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    0 of 15

    Income fell 47% on the year before.

  • Spending floor

    15 of 15

    71% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 48% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    4 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending June 30, 2025, 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 (3)
  1. $3.5 million spent. 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. Siblings are able to stay together while in care and children are given love and support through the stability afforded within our family-model of care.
  2. $822,465 spent. 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 toward reunification whenever possible. In addition, we provide resources and training for families on the brink of removal due to overwhelming life circumstances, poverty, addiction, and generational cycles of abuse and neglect. Many biological parents with children in the system were abused and neglected as children, and never learned the skills they need to be nurturing parents. Though reunification is not always possible, we work with parents who are motivated to break cycles of abuse and neglect.
  3. $177,792 spent. Other programs DURING 2021, GAP MINISTRIES BOARD FORM A COMMON CONTROLLED 501C3 GAP COMMUNITY SERVICES GCS. IN CONJUNCTION WITH THIS MATTER, THE BOARD THROUGH A RESOLUTION APPROVED DONATING EXISTING NON-FINANCIAL ASSETS AND RELATED LIABILITIES, SPECIFICALLY PROGRAM EQUIPMENT NET OF ACCUMULATED DEPRECIATION NET BOOK VALUE IN THE AMOUNT OF 177,792 TO GCS ON JULY 1, 2024.

Source: Form 990 for the year ending June 30, 2025, 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 November 6, 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 June 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 January 2001.

    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 November 4, 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.