GAP Ministries 
The information on this page was last updated 5/13/2026. If you see errors or omissions, please email: [email protected]
Summary
GAP Ministries is a social service 501(c)(3) nonprofit serving Southern Arizona since 1999. We Stand in the GAP to bring HELP to Children, HEALING to Families, and HOPE to our Community. GAP serves those in need because of our faith, but we serve indiscriminately, regardless of race, religion, or sexual orientation because we believe God cares about all people.
Contact information
Mailing address:
GAP Ministries
2025 W Highway Drive
Tucson, AZ 85705
Website: gapmin.com
Phone: 520-877-8077
Email: [email protected]
Organization details
EIN: 860999503
CEO/President: Greg Ayers, Pam Ayers
Chairman: Greg Ayers
Board size: 6
Founder: Greg and Pam Ayers
Ruling year: 2001
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
We are a light in dark places, standing with the forgotten and the hurting, and believing that no life is beyond restoration. Through our programs and services, generational cycles of poverty and abuse are broken because we invest deeply in the lives of those we serve. One person at a time, one story at a time-we are bringing help, healing, and hope to our community.
Mission statement
Standing in the GAP for those in need, bringing HELP to children, HEALING to families, and HOPE to the community
Statement of faith
Articles
| 5/22/2026 | Living Proof Ministries Drops to Zero Stars for Financial Efficiency |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Community Development
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1358 of 1420 | 134 of 145 |
| Fund acquisition rating | | 923 of 1420 | 85 of 145 |
| Resource allocation rating | | 1272 of 1420 | 129 of 145 |
| Asset utilization rating | | 1382 of 1421 | 139 of 145 |
According to the organization's Form 990, it received $3,528,005 in government grants in 2025.
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 6% | 7% | 4% | 4% | 3% | 3% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 4% | 6% | 4% | 3% | 3% | 3% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 91% | 92% | 94% | 91% | 92% | 96% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 6% | 4% | 3% | 3% | 3% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 9% | 8% | 6% | 9% | 8% | 4% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 71% | 87% | 89% | 88% | 88% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 98% | 99% | 97% | 93% | 96% |
Program output ratio Program output ratio = Program services / Total revenue | 79% | 70% | 86% | 86% | 81% | 84% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | 2% | 1% | 3% | 7% | 4% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 4% | 3% | 3% | 10% | 24% | 15% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 23% | 9% | 7% | 9% | 9% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.01 | 0.63 | 1.29 | 1.20 | 1.14 | 1.60 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.87 | 13.83 | 10.61 | 11.32 | 8.40 | 3.40 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.16 | 8.75 | 13.70 | 13.60 | 9.55 | 5.45 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 11.81 | 2.58 | 2.27 | 2.20 | 2.79 | 5.72 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.39 | 0.44 | 0.45 | 0.36 | 0.17 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.74 | 0.84 | 0.49 | 0.48 | 0.81 | 1.82 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 59% | 58% | 60% | 63% | 54% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 54% | 53% | 55% | 59% | 49% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 76% | 65% | 33% | 34% | 32% | 28% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $262,777 | $346,139 | $235,077 | $238,608 | $811,995 |
| Receivables, inventories, prepaids | $468,604 | $551,835 | $625,377 | $915,208 | $917,522 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $731,381 | $897,974 | $860,454 | $1,153,816 | $1,729,517 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $8,974,125 | $8,585,124 | $8,775,416 | $8,542,664 | $4,159,017 |
| Other long-term assets | $408,952 | $42,187 | $101,726 | $0 | $0 |
| Total long-term assets | $9,383,077 | $8,627,311 | $8,877,142 | $8,542,664 | $4,159,017 |
| Total assets | $10,114,458 | $9,525,285 | $9,737,596 | $9,696,480 | $5,888,534 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $246,370 | $256,583 | $389,881 | $413,116 | $301,820 |
| Other current liabilities | $36,895 | $138,300 | $1,450 | $0 | $450 |
| Total current liabilities | $283,265 | $394,883 | $391,331 | $413,116 | $302,270 |
| Debt | $5,497,625 | $5,048,856 | $5,337,472 | $5,683,168 | $2,889,914 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $162,471 | $42,187 | $80,541 | $57,897 | $15,536 |
| Total long-term liabilities | $5,660,096 | $5,091,043 | $5,418,013 | $5,741,065 | $2,905,450 |
| Total liabilities | $5,943,361 | $5,485,926 | $5,809,344 | $6,154,181 | $3,207,720 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $4,154,082 | $3,698,728 | $3,826,151 | $3,272,158 | $2,369,533 |
| With donor restrictions | $17,015 | $340,631 | $102,101 | $270,141 | $311,281 |
| Net assets | $4,171,097 | $4,039,359 | $3,928,252 | $3,542,299 | $2,680,814 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $6,025,389 | $11,727,293 | $11,005,047 | $10,975,176 | $9,438,760 |
| Program service revenue | $0 | $202,835 | $326,116 | $193,886 | $216,125 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $400 | $356,872 | $642,669 | $526,800 | $13,191 |
| Other revenue | $506,000 | $125,940 | $113,116 | $189,497 | $157,730 |
| Total other revenue | $506,400 | $685,647 | $1,081,901 | $910,183 | $387,046 |
| Total revenue | $6,531,789 | $12,412,940 | $12,086,948 | $11,885,359 | $9,825,806 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $4,540,253 | $10,725,788 | $10,435,310 | $9,679,172 | $8,254,836 |
| Management and general | $1,448,363 | $1,113,651 | $871,587 | $974,456 | $840,113 |
| Fundraising | $411,435 | $462,394 | $394,098 | $370,246 | $325,125 |
| Total expenses | $6,400,051 | $12,301,833 | $11,700,995 | $11,023,874 | $9,420,074 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $131,738 | $111,107 | $385,953 | $861,485 | $405,732 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $131,738 | $111,107 | $385,953 | $861,485 | $405,732 |
Compensation
| Name | Title | Compensation |
| Pam Ayers | Executive Director | $126,634 |
| Greg Ayers | President CEO | $125,569 |
| Jason Ayers | Director, Non-Voting | $79,391 |
| Matthew McPherson | Director | $55,743 |
| Jim Lovelace | CFO | $55,421 |
| Jennifer McPheron | Director | $42,884 |
| Demetrius Miles | Director | $10,277 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 5/13/2026. To update the information below, please email: [email protected]