Nonprofit · EIN 84-2621586
GAPA FUND
Tax-exempt · SAN FRANCISCO, CA 94127
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $39,250 | $24,068 | $15,182 | $163,112 | $0 | $163,112 |
| December 31, 2024 | 990-EZ | $39,093 | $40,388 | -$1,295 | $147,930 | $0 | $147,930 |
| December 31, 2023 | 990-EZ | $42,124 | $77,204 | -$35,080 | $149,225 | $0 | $149,225 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,710
- Program service revenue
- $1,900
- Investment income
- $1,640
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $22,167
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $294
- Other expenses
- $1,607
- Program services (functional)
- $9,379
Balance sheet and other
- Total assets, start of year
- $147,930
- Total assets, end of year
- $163,112
- Total liabilities, end of year
- $0
- Net assets, end of year
- $163,112
- Cash, savings and investments
- $163,112
- Gross receipts
- $39,250
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randall Kikukawa | Chair & Artistic Director | 4 | $0 |
| Oliver Cacananta | Treasurer, Board Director | 4 | $0 |
| Dino Duazo | Manager & Board Director | 4 | $0 |
| Michael Docao | Board Director | 2 | $0 |
| Christopher Juan | Secretary, Board Director | 4 | $0 |
| Rowland Mendoza | Board Director, Ex Officio | 1 | $0 |
| Cesar Cadabes | Artistic Director, Theatre | 2 | $0 |
| Desmond Tan | Accompanist, Chorus | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randall Kikukawa | Chair & Artistic Director | 4 | $0 |
| Oliver Cacananta | Treasurer, Board Director | 2 | $0 |
| Dino Duazo | Manager & Board Director | 2 | $0 |
| Danny Wan | Board Director | 1 | $0 |
| Michael Docao | Board Director | 1 | $0 |
| Christopher Juan | Secretary, Board Director | 2 | $0 |
| Rowland Mendoza | Board Director, Ex Officio | 1 | $0 |
| Cesar Cadabes | Artistic Director, Theatre | 4 | $0 |
| Desmond Tan | Accompanist, Chorus | 2 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Randall Kikukawa | Chair & Artistic Director | 4 | $0 |
| Oliver Cacananta | Secretary & Treasurer | 4 | $0 |
| Dino Duazo | Manager & Board Director | 4 | $0 |
| Danny Wan | Board Director | 2 | $0 |
| Michael Docao | Board Director | 1 | $0 |
| Christopher Juan | Board Director | 0.1 | $0 |
| Alder Hurley | Board Director | 0.1 | $0 |
| Justin Sha | Board Director, Ex Officio | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 2155 OCEAN AVE, SAN FRANCISCO, CA 94127-2707
- Mailing address (990-N for 2020)
- PO BOX 880672, SAN FRANCISCO CA 94188
- Principal officer (990-N for 2020)
- Thai Lee, PO BOX 880672, SAN FRANCISCO CA 94188
- Signed the 990-EZ
- OLIVER CACANANTA, Treasurer
- Phone
- (415) 483-0513
- Website
- www.gapa.org/gapa-fund
California records
California keeps its own records of charities and corporations. Search them by EIN 84-2621586 or by the name GAPA FUND.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
509(a)(2) / 501(c)(3) tax-exempt public charity providing cultural and arts programs.
Program accomplishments
- Gay Asian Pacific Alliance, dba GAPA / FEIN 94-3096112. GAPA is a 501(c)(4) nonprofit established in 1988 for social welfare programming in service to LGBTQ+ Asian and Pacific Islander American communities. GAPA FUND serves as a fiscal sponsor and maintains GAPA's charitable funding. GAPA resumed its programming, including its annual banquet program, annual community variety show, and various smaller events to engage the communityExpenses $234
- GAPA Men's Chorus. The men's choral program consists of a musical director, an accompanist, and ~30 singers. GAPA Men's Chorus participated in community events, concert and an international festival in 2025.Expenses $9,145 · grants $7,296
- GAPA Theatre. The theatre program consists of an artistic director and ~15 performing artists, crew, and writers. In 2025, the program provided workshops that culminated in a theatrical production.grants $2,200
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-2621586
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Civil rights, social action and advocacy (R20)
- Assets (IRS master file)
- $163,112
- Income (IRS master file)
- $39,250
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $39,250 | $24,068 | $163,112 | XML |
| 990-EZ | December 2024 | $39,093 | $40,388 | $147,930 | IRS |
| 990-EZ | December 2023 | $42,124 | $77,204 | $149,225 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Thai Lee | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Thai Lee | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-2621586).
Questions about GAPA FUND
- What is the EIN of GAPA FUND?
- The employer identification number (EIN) of GAPA FUND is 84-2621586.
- Is GAPA FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to GAPA FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GAPA FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GAPA FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GAPA FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of GAPA FUND?
- The 990-N for 2020 names Thai Lee.
- Who are the officers and directors of GAPA FUND?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does GAPA FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $39,250, expenses of $24,068 and total assets of $163,112 at year end.
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