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Gem City Career Prep High School

Tax-deductible

Dayton, OH501(c)(3)Since 2004Education EIN 20-1310722Revenue $2.5M in FY2025Latest return filed Apr 28, 2026

On file with the IRSlifeskillscenters.comDayton, OHTax-exempt since Aug 2009Publicly supported — 509(a)(2)

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To provide an alternative High School opportunity for at-risk and drop-out youth betweeen the ages of 16 and 22. The School provides students with a comprehensive education, life skills, work training and employment.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-1310722) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $110K a year · 5% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
96% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
3.0 mo
of spending, in cash
3.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.1M
98% of total assets
Liabilities are 98% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$2.5M
+1% vs prior year
Spent
$2.4M
To programs
96%
Net assets
$29K
By yearFY2021–FY2025
Revenue
$2.5M
FY2025▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.7M
FY2022$1.8M
FY2023$1.8M
FY2024$2.4M
FY2025$2.5M
Expenses
$2.4M
FY2025▼ -0.8%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.6M
FY2022$1.6M
FY2023$1.7M
FY2024$2.4M
FY2025$2.4M
Net assets
$29K
FY2025▲ +129%
Tap a bar for its year
Net assets by fiscal year
FY2021−$462K
FY2022−$264K
FY2023−$179K
FY2024−$101K
FY2025$29K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $2.3M Management & general 4% · $85K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Danielle Heeter
Vice Presient
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Daniel Wiest
Director
$0Pt VII · Sec A
Stephanie Ataya
Fiscal Officer
$0Pt VII · Sec A
See Gem City Career Prep High School executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers alternative high school education, life skills, and job training for at-risk youth.

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1 program · $2.3M · in their own filed words · FY2024
01

Provided educational services to 149 students.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-1310722) · Dispute this line
$2.3Mprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$2.5M
Investment incomeLn 3$25K
Money outPt IX
$2.4M
Ln 25
Programscol B$2.3M
Managementcol C$85K
Owns and owesPt X
$29K
net assets · Ln 32
Cash and savingsLn 1–2$587K
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.5M
Government grantsLn 1e$2.5M
Investment incomeLn 3$25K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$50K
SavingsLn 2$537K
Cash and savings togetherLn 1–2$587K
Pledges and grants receivableLn 3$20K
Accounts receivableLn 4$59K
Prepaid expenses and deferred chargesLn 9$435K
Other assetsLn 15$60K
Total assetsLn 16$1.2M
LiabilitiesLn 26$1.1M
Net assetsLn 32$29K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$555K$587K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$835K$1.2M
LiabilitiesLn 26$937K$1.1M
Net assetsLn 32−$101K$29K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pension plan contributionsLn 8−$99K−$99K
Management feesLn 11a$2.3M$2.3M
Legal feesLn 11b$19K$19K
Other expenses (24a–d)Ln 24$85K$85K
Total functional expensesLn 25$2.4M$2.3M$85K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 28, 2026 $2.5M$2.4M$130K$29K 990 PDF
FY2024Filed with the IRS Apr 28, 2025 $2.4M$2.4M$78K−$101K 990 PDF
FY2023Filed with the IRS May 10, 2024 $1.8M$1.7M$85K−$179K 990 PDF
FY2022Filed with the IRS May 10, 2023 $1.8M$1.6M$198K−$264K 990 PDF
FY2021Filed with the IRS May 11, 2022 $1.7M$1.6M$57K−$462K 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments E · Schools O · Explanations
See the full FY2025 990
Part I · Summary $2,480,360 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,418,718$2,455,242
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $27,318$25,118
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,446,036$2,480,360
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year −$61,826−$98,502
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,430,283$2,448,682
I-18 Total expensesPrior year $2,368,457$2,350,180
I-19 Revenue less expensesPrior year $77,579$130,180
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,480,360 across 4 lines filed
VIII-1e Government grants$2,455,242
VIII-1h Total contributions, gifts and grants$2,455,242
VIII-3 Investment incomeExcluded from tax $25,118$25,118
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $25,118$2,480,360
Part IX · Statement of functional expenses $2,350,180 across 4 lines filed
IX-8 Pension plan contributionsPrograms −$98,502−$98,502
IX-11a Management feesPrograms $2,344,613$2,344,613
IX-11b Legal feesPrograms $18,865$18,865
IX-24 Other expenses (24a–d)Management $85,204$85,204
IX-25 Total functional expensesPrograms $2,264,976 · Management $85,204 · Fundraising $0$2,350,180
Part X · Balance sheet $1,159,720 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $43,338$49,906
X-2 Savings and temporary cash investmentsStart of year $511,593$536,711
X-3 Pledges and grants receivableStart of year $4,527$19,668
X-4 Accounts receivableStart of year $0$58,834
X-9 Prepaid expenses and deferred chargesStart of year $230,605$434,537
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $45,412$60,064
X-16 Total assetsStart of year $835,475$1,159,720
X-17 Accounts payable and accrued expensesStart of year $13,626$87,771
X-19 Deferred revenueStart of year $210,972$221,705
X-25 Other liabilitiesStart of year $712,129$821,316
X-26 Total liabilitiesStart of year $936,727$1,130,792
X-27 Net assets without donor restrictionsStart of year −$101,252$28,928
X-32 Total net assets or fund balancesStart of year −$101,252$28,928
X-33 Total liabilities and net assetsStart of year $835,475$1,159,720
Part XI · Reconciliation of net assets $28,928 net assets at year end
XI-1 Total revenue$2,480,360
XI-2 Total expenses$2,350,180
XI-3 Revenue less expenses$130,180
XI-4 Net assets at start of year−$101,252
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$28,928

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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