Gapaba Law Foundation Inc

Gapaba Law Foundation Inc shows recent financial recovery after periods of significant deficits, with no reported officer compensation.

EIN: 202369818 · Fayetteville, GA · NTEE: T990 · Updated: 2026-03-28

$222KRevenue

$214KAssets

80/100Mission Score (Excellent)

T990

About Gapaba Law Foundation Inc

Gapaba Law Foundation Inc (EIN: 202369818) is a nonprofit organization based in Fayetteville, GA, classified under NTEE code T990. The organization reported total revenue of $222K and total assets of $214K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Gapaba Law Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Gapaba Law Foundation Inc demonstrates a fluctuating financial history, with significant swings in revenue and expenses over the past few years. For instance, in 2022, expenses ($234,029) far exceeded revenue ($65,954), leading to a substantial deficit. However, the most recent filing (2023) shows a healthier position with revenue ($193,627) comfortably exceeding expenses ($139,033), resulting in a net surplus and growth in assets. The organization consistently reports 0% officer compensation, which is a positive indicator for donor confidence regarding executive pay.

The organization's spending efficiency is difficult to precisely determine without a detailed breakdown of program, administrative, and fundraising expenses in the provided data. However, the consistent lack of reported officer compensation suggests that a significant portion of funds is not being diverted to high executive salaries. The asset base has shown growth, reaching $136,182 in 2023, indicating some financial stability despite past fluctuations. The organization's long filing history (13 filings) suggests a commitment to compliance and transparency through regular reporting.

Overall, while there have been periods of financial strain, the recent filing indicates a positive trend. The absence of officer compensation is a strong point for transparency and efficiency. A more granular breakdown of expenses would further clarify spending efficiency, but the current data suggests a lean operational structure in terms of executive overhead.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Gapaba Law Foundation Inc with a Mission Score of 80 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Gapaba Law Foundation Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that no funds are allocated to executive salaries, which is highly favorable for donor trust and resource allocation to mission-related activities.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Gapaba Law Foundation Inc's IRS 990 filings:

Significant revenue volatility and periods of large deficits, such as in 2022 where expenses ($234,029) were more than three times revenue ($65,954).

Strengths

The following positive indicators were identified for Gapaba Law Foundation Inc:

Consistent reporting of 0% officer compensation, indicating efficient use of funds and strong commitment to mission over executive pay.
Long filing history (13 filings) demonstrates a commitment to transparency and compliance.
Recent financial recovery in 2023, with revenue ($193,627) exceeding expenses ($139,033) after a deficit year.

Frequently Asked Questions about Gapaba Law Foundation Inc

Is Gapaba Law Foundation Inc financially stable?

While the organization experienced significant deficits in 2022 (expenses $234,029 vs. revenue $65,954), the 2023 filing shows improved financial health with revenue ($193,627) exceeding expenses ($139,033), suggesting a move towards stability.

How does Gapaba Law Foundation Inc manage executive compensation?

Gapaba Law Foundation Inc reports 0% officer compensation in all available filings, indicating that no salaries are paid to its officers, which is a strong positive for efficiency and transparency.

What is the trend in the organization's assets?

The organization's assets have fluctuated but show a recent positive trend, increasing from $81,968 in 2022 to $136,182 in 2023, after a peak of $237,259 in 2021.

Filing History

IRS 990 filing history for Gapaba Law Foundation Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Gapaba Law Foundation Inc's revenue has grown by 3872440%, moving from $5 to $194K. Total assets increased by 1694% over the same period, from $8K to $136K. Total functional expenses rose by 2680.7%, from $5K to $139K. In its most recent filing year (2023), Gapaba Law Foundation Inc reported a surplus of $55K, with revenue exceeding expenses. The organization holds $22K in liabilities against $136K in assets (debt-to-asset ratio: 15.8%), resulting in net assets of $115K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$194K	$139K	$136K	$22K	—	View 990
2022	$66K	$234K	$82K	$22K	—	View 990
2021	$181K	$19K	$237K	$9K	—	—
2020	$104K	$91K	$75K	$9K	—	—
2019	$84K	$107K	$65K	$12K	—	View 990
2018	$79K	$56K	$77K	$1K	—	View 990
2017	$66K	$40K	$53K	$0	—	View 990
2016	$10K	$11K	$27K	$0	—	View 990
2015	$21K	$10K	$28K	$0	—	View 990
2014	$357	$10K	$17K	$0	—	View 990
2013	$27K	$10K	$26K	$0	—	View 990
2012	$0	$5K	$3K	$0	—	View 990
2011	$5	$5K	$8K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $194K, expenses of $139K, and assets of $136K (revenue +193.6% year-over-year).
2022: Revenue of $66K, expenses of $234K, and assets of $82K (revenue -63.6% year-over-year).
2021: Revenue of $181K, expenses of $19K, and assets of $237K (revenue +73.7% year-over-year).
2020: Revenue of $104K, expenses of $91K, and assets of $75K (revenue +24.3% year-over-year).
2019: Revenue of $84K, expenses of $107K, and assets of $65K (revenue +6.2% year-over-year).
2018: Revenue of $79K, expenses of $56K, and assets of $77K (revenue +19.6% year-over-year).
2017: Revenue of $66K, expenses of $40K, and assets of $53K (revenue +594.2% year-over-year).
2016: Revenue of $10K, expenses of $11K, and assets of $27K (revenue -55.7% year-over-year).
2015: Revenue of $21K, expenses of $10K, and assets of $28K (revenue +5909.5% year-over-year).
2014: Revenue of $357, expenses of $10K, and assets of $17K (revenue -98.7% year-over-year).
2013: Revenue of $27K, expenses of $10K, and assets of $26K.
2012: Revenue of $0, expenses of $5K, and assets of $3K (revenue -100.0% year-over-year).
2011: Revenue of $5, expenses of $5K, and assets of $8K.

Data Sources and Methodology

This transparency report for Gapaba Law Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.