GAP MINISTRIES

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

JIM LOVELACE

Phone

5208778077

Tax Period

2024-07-01 to 2025-06-30

GAP MINISTRIES, founded in 1999, is a community nonprofit in the Human Services sector that reported $6.5M in total revenue in fiscal year 2024. Revenue fell 47% from the prior year — a significant decline worth monitoring.

Mission

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.

Program Service Accomplishments

Program 1

Expenses: $3,539,996 Revenue: $12,199

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...

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.

Program 2

Expenses: $822,465

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...

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.

Program 3

Expenses: $177,792

Other programs

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $6,025,389

Program Service Revenue $0

Investment Income $400

Other Revenue $506,000

TOTAL REVENUE $6,531,789

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,315,393

Fundraising Expenses $411,435

Program Expenses $4,540,253

Other Expenses $3,084,658

TOTAL EXPENSES $6,400,051

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,531,789	$12,412,940	-0.5%
Expenses	$6,400,051	$12,301,833	-0.5%
Net Income	$131,738	$111,107	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

123

Volunteers

500

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$307,624

Total Directors

$440,498

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAM AYERS	EXECUTIVE DIRECTOR	040.00	Officer Director	$121,921	$4,713	$126,634
GREG AYERS	PRESIDENT CEO	040.00	Officer Director	$120,856	$4,713	$125,569
JASON AYERS	DIRECTOR, NON-VOTING	030.00	Director	$74,248	$5,143	$79,391
MATTHEW MCPHERSON	DIRECTOR	N/A	Director	$0	$5,143	$55,743
JIM LOVELACE	CFO	030.00	Officer	$50,278	$5,143	$55,421
JENNIFER MCPHERON	DIRECTOR	N/A	Director	$0	$5,143	$42,884
DEMETRIUS MILES	DIRECTOR	N/A	Director	$0	$2,572	$10,277
JIM PIELEMEIER	DIRECTOR	000.50	Director	$0	$0	$0
JULIE PIELEMEIER	DIRECTOR	000.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,531,789	$6,400,051	$10,114,458	$131,738
2024	$12,412,940	$12,301,833	$9,525,285	$111,107
2023	$12,086,948	$11,700,995	$9,737,596	$385,953
2022	$11,885,359	$11,023,874	$9,696,480	$861,485
2021	$9,825,806	$9,420,174	$5,888,534	$405,632
2020	$7,783,098	$6,813,708	$5,818,812	$969,390
2019	$6,722,365	$7,242,482	$5,265,463	$-520,117
2018	$7,766,895	$8,068,721	$6,379,071	$-301,826