2026-01-26T07:21:49-00:00 2025-06-30 800714410 Darin Guthrie CPAPLLC 3024 E Ft Lowell Ste 100 Tucson AZ 85716 990 2024-07-01 860999503 GAP MINISTRIES GAPM 5208778077 2025 W HIGHWAY DR TUCSON AZ 85705 JIM LOVELACE CFO 5208778077 2026-01-26 true Darin Guthrie P01354133 5202074518 2026-01-26 2024 2025-03-06 01:10:19Z JIM LOVELACE 2025 W HIGHWAY DR TUCSON AZ 85705 6531789 false X WWW.GAPMIN.COM X 1999 AZ 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. 6 4 123 500 0 11727293 6025389 202835 0 356872 400 125940 506000 12412940 6531789 0 0 3327752 3315393 0 411435 8974081 3084658 12301833 6400051 111107 131738 9525285 10114458 5485926 5943361 4039359 4171097 X 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. false false 3539996 2569970 12199 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. 822465 958035 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. 177792 Other programs 4540253 true true false false false false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false true false true true true true false false false false true false true false true 27 0 true 123 true false false false false false false false false false false false false X 6 4 true false false false false false false true true false false true true true true true true true true false X X JIM LOVELACE 5208878077 2025 W Highway Dr TUCSON AZ 85705 PAM AYERS EXECUTIVE DIRECTOR 040.00 010.00 X X 121921 0 4713 GREG AYERS PRESIDENT CEO 040.00 010.00 X X 120856 0 4713 JASON AYERS DIRECTOR, NON-VOTING 030.00 010.00 X 74248 0 5143 MATTHEW MCPHERSON DIRECTOR 040.00 X 0 50600 5143 JIM LOVELACE CFO 030.00 010.00 X 50278 0 5143 JENNIFER MCPHERON DIRECTOR 040.00 X 0 37741 5143 DEMETRIUS MILES DIRECTOR 040.00 X 0 7705 2572 JIM PIELEMEIER DIRECTOR 000.50 X 0 0 0 JULIE PIELEMEIER DIRECTOR 000.50 X 0 0 0 367303 96046 32570 2 false false false RELIANCE COMMERCIAL CONSTRUCTION 2015 N FORBES BLVD TUCSON AZ 85745 CONSTRUCTION 461825 1 3528005 2497384 877037 6025389 341210 341210 341210 305947 35663 400 400 400 400 Gains on insurance claims 900099 149898 148126 14892 14168 164790 6531789 305947 198357 X 0 0 0 0 367303 120856 172199 74248 2508222 1984104 464931 59187 0 0 226967 180497 31245 15225 212901 161169 41624 10108 0 0 61648 61648 0 0 85885 85885 127288 1160 126128 43230 504 7015 35711 33847 33847 0 350318 269458 80197 663 170045 163464 6288 293 0 418 298 120 287404 153619 133785 177792 177792 254107 129302 124805 211728 83726 128002 FOOD EXPENSE 681501 681501 MATERIALS SUPPLIES 265965 227086 31278 7601 REPAIRS MAINTENANCE 89277 65281 23996 FURNITURE EQUIPMENT 122069 65219 20338 36512 122136 76377 45759 6400051 4540253 1448363 411435 346139 262777 13755 60230 393342 370859 59640 25000 40000 45098 37515 10998740 2024615 8585124 8974125 42187 383952 9525285 10114458 256583 246370 50193 36895 88107 5048856 5497625 42187 162471 5485926 5943361 X 3698728 4154082 340631 17015 4039359 4171097 9525285 10114458 131738 X false true X true false X 9438760 10975176 11005044 11727293 6025390 49171663 9438760 10975176 11005044 11727293 6025390 49171663 49171663 27491 21232 52433 71534 35663 208353 49380016 308640 0.99580 0.99540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1476948 1476948 8224007 982186 7241821 396470 238241 158229 377678 340235 37443 523637 463953 59684 8974125 Financial derivatives and other financial products Closely-held equity interests Federal income taxes LEASE LIABILITIES 162471 162471 X X 2 The Organization has not identified any uncertain tax positions that require reporting under U.S. generally accepted accounting principles. The Organization would recognize such costs related to any such uncertainties as interest expenses and penalties in operating expenses. During the years ended June 30, 2025 and 2024, the Organization recognized no such interest or penalties. MIRACLE CENTER SISTER ORGANIZATION Due from X 135196 135196 false true false GAP COMMUNITY SERVICES SISTER ORGANIZATION Due to X 368774 36877 false true false 172073 GREG AND PAM AYERS DIRECTORS 66000 RENTS false X 52 664369 Estimated FMV X Construction 1 4262 Estimated FMV X Nonperishable goods 52 208406 false true false Form 990, Part IV, Section A, Line 2 GREG AND PAM AYERS ARE MARRIED. JIM AND JULIE PIELEMEIER ARE MARRIED. JASON AYERS IS THE SON OF GREG AND PAM AYERS. Form 990, Part VI, Section B, Line 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA. THE PRESIDENT, EXECUTIVE DIRECTOR AND CFO REVIEW THE RETURN. UPON THEIR APPROVAL, A COPY IS PROVIDED TO THE ENTIRE BOARD BEFORE FILING. Form 990, Part VI, Section B, Line 15 COMPENSATION FOR THE PRESIDENT AND EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS AFTER REVIEWING COMPENSATION FOR COMPARABLE NONPROFITS BASED ON SIZE AND MARKET. THIS IS APPROVED ANNUALLY AS A PART OF THE BUDGET PROCESS. COMPENSATION FOR STAFF IS APPROVED BY THE PRESIDENT OR EXECUTIVE DIRECTOR AS PART OF THE ANNUAL BUDGET PROCESS. ONCE APPROVED, HUMAN RESOURCES REVIEWS THE COMPENSATION AND FINALIZES IT. Form 990, Part VI, Section C, Line 19 GAP HAS AVAILABLE UPON REQUEST ALL DOCUMENTS AT ITS ADMINISTRATIVE OFFICE. Form 990, Part VI, Section B, Line 12C CONFLICTS OF INTEREST, IF ANY, ARE REVIEWED AND DISCUSSED WITH THE BOARD FOR APPROPRIATE CONSIDERATION IF AND AS NECESSARY. Form 990, Part III, Line 4c 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. Form 990, Part IX, Line 25 THE ACCOMPANYING 990 TAX RETURN HAS BEEN PREPARED FROM THE SEPARATE RECORDS MAINTAINED BY GAP MINISTRIES, A RELATED PARTY ORGANIZATION OF MIRACLE CENTER MC AND GAP COMMUNITY SERVICES GCS THROUGH A COMMON BOARD OF DIRECTORS. IN THE NORMAL COURSE OF PROGRAM SERVICES, GAP MINISTRIES INCURS SIGNIFICANT GENERAL AND ADMINISTRATIVE EXPENSES, INCLUDING OFFICER AND KEY EMPLOYEE SALARIES, ADVERTISING, ACCOUNTING, OTHER SERVICES, AND OTHER FUNDRAISING COSTS THAT BENEFIT MC AND GCS. PURSUANT TO AN INFORMAL ARRANGEMENT, GAP MINISTRIES HAS HISTORICALLY PAID FOR AND ABSORBED ALL OF THESE ADMINISTRATIVE COSTS ON BEHALF OF MC AND GCS AND HAS NOT CHARGED MC AND GCS FOR THESE EXPENSES. THEREFORE, NO RELATED REVENUES FROM MC AND GCS ARE RECORDED IN GAP MINISTRIES STATEMENT OF REVENUES. MANAGEMENT BELIEVES THAT THE OMISSION OF THESE ALLOCATED EXPENSES DOES NOT IMPACT THE FAIRNESS OF THE 990 TAX RETURN FOR THEIR INTENDED PURPOSE. HOWEVER, THE 990 TAX RETURN IS NOT NECESSARILY INDICATIVE OF THE CONDITIONS THAT WOULD HAVE EXISTED, OR THE RESULTS OF PROGRAM SERVICES THAT WOULD HAVE OCCURRED, IF GAP MINISTRIES HAD OPERATED AS AN UNAFFILIATED ENTITY ON A STAND-ALONE BASIS. MIRACLE CENTER 2025 W HIGHWAY DR TUCSON AZ 85705 860940173 Training prog/rehabilitation AZ 501c3 GAP MINISTRIES true GAP COMMUNITY SERVICES 2025 W HIGHWAY DR TUCSON AZ 85705 860999503 Workforce development AZ 501c3 GAP MINISTRIES true true true false false false false false false false false true false false false false false false false true Miracle Center s 135196 Actual Miracle Center k 58575 FMV Gap Community Services s 368774 Actual Gap Community Services k 246972 FMV Gap Community Services b 177792 Historical cost net of accumulated depreciation