The Gem Foundation FY2022 filing

Tax-deductible

Phoenix, AZ501(c)(3)Since 2011InternationalEIN 45-2660568

We are a home and a safe place for abandoned, neglected, and abused children with special needs. We provide food, therapy, medical care, and a loving home.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$69K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $8K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $78K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$10K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+22% vs prior year
Spent
$1.0M
To programs
96%
Net assets
$583K
By yearFY2020–FY2025
Revenue
$1.2M
FY2022▲ +22%
Revenue by fiscal year
FY2020$872K
FY2021$947K
FY2022$1.2M
FY2023$1.1M
FY2024$998K
FY2025$1.0M
Expenses
$1.0M
FY2022▲ +1%
Expenses by fiscal year
FY2020$793K
FY2021$1.0M
FY2022$1.0M
FY2023$944K
FY2024$1.1M
FY2025$1.2M
Net assets
$583K
FY2022▲ +30%
Net assets by fiscal year
FY2020$508K
FY2021$448K
FY2022$583K
FY2023$720K
FY2024$586K
FY2025$381K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2011.

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% · $978K Management & general 3% · $27K Fundraising 1% · $12K

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

Who runs it and what they're paid

5 people listed on the 990; $69K paid to officers and key staff.

Part VII, Section A · reportable compensation
$68,749Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Dwight Saunders’s $60K as Director is at the 11th percentile of top reported officer pay among 1169 $1–10M international nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dwight Saunders$59,583$71,250$68,749$55,246$58,125

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Gem Foundation executive salaries →

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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 15aYes

Programs and updates

Feeds and provides medical care for orphans in Africa.

Provided by the organization

This section is blank until The Gem Foundation claims this page.

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2 program services account for $976K of program spending, described in the organization's own filed words · FY2022.
01

Front LINES/EMMA/GEM foundation provide real help and meet real needs by providing medical care, food, supplies, shelters and orphanage support

$966Kprogram expense
02

Go teams are an opportunity to love orphans with your own hugs and your own words. Go teams provide hope and forever chage the lives of both orphans and those who go. Go teams bring hope and change the lives of orphans one child at a time.

$10Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.2M
Investment incomeLn 3$319
Money outPt IX
$1.0M
Ln 25
Programscol B$978K
Managementcol C$27K
Fundraisingcol D$12K
Owns and owesPt X
$583K
net assets · Ln 32
Cash and savingsLn 1–2$592K
Total assetsLn 16$592K
LiabilitiesLn 26$10K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Investment incomeLn 3$319
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$244K
SavingsLn 2$349K
Cash and savings togetherLn 1–2$592K
Total assetsLn 16$592K
LiabilitiesLn 26$10K
Net assetsLn 32$583K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$478K$592K
Total assetsLn 16$478K$592K
LiabilitiesLn 26$29K$10K
Net assetsLn 32$448K$583K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$780K$780K
Pay of current officers, directors and key staffLn 5$69K$45K$14K$10K
Payroll taxesLn 10$6K$4K$1K$602
Management feesLn 11a$44K$44K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$1K$189$1K
Advertising and promotionLn 12$727$727
Office expensesLn 13$8K$7K$1K$248
Information technologyLn 14$13K$10K$2K
OccupancyLn 16$3K$3K
TravelLn 17$33K$33K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$48K$48K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$1.0M$978K$27K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.0M$1.2M−$205K$381K 990 PDF
FY2024 $998K$1.1M−$134K$586K 990 PDF
FY2023 $1.1M$944K$137K$720K 990 PDF
FY2022 Viewing $1.2M$1.0M$135K$583K 990 PDF
FY2021 $947K$1.0M−$59K$448K 990 PDF
FY2020 $872K$793K$79K$508K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,152,250 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,151,931
VIII-1h Total contributions, gifts and grants$1,151,931
VIII-3 Investment incomeRelated to mission $319$319
VIII-12 Total revenueRelated to mission $319$1,152,250
Part IX · Statement of functional expenses $1,017,440 across 15 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $780,016$780,016
IX-5 Pay of current officers, directors and key staffPrograms $44,687 · Management $13,750 · Fundraising $10,312$68,749
IX-10 Payroll taxesPrograms $4,217 · Management $1,205 · Fundraising $602$6,024
IX-11a Management feesPrograms $44,275$44,275
IX-11b Legal feesManagement $1,306$1,306
IX-11c Accounting feesManagement $1,820$1,820
IX-11g Other fees for servicesPrograms $189 · Management $1,003$1,192
IX-12 Advertising and promotionFundraising $727$727
IX-13 Office expensesPrograms $7,106 · Management $1,074 · Fundraising $248$8,428
IX-14 Information technologyPrograms $10,287 · Management $2,233$12,520
IX-16 OccupancyManagement $3,390$3,390
IX-17 TravelPrograms $33,190$33,190
IX-23 InsuranceManagement $1,413$1,413
IX-24 Other expenses (24a–d)Programs $47,968$47,968
IX-24e All other expensesPrograms $6,422$6,422
IX-25 Total functional expensesPrograms $978,357 · Management $27,194 · Fundraising $11,889$1,017,440
Part X · Balance sheet $592,474 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $73,496$243,894
X-2 Savings and temporary cash investmentsStart of year $404,063$348,580
X-16 Total assetsStart of year $477,559$592,474
X-17 Accounts payable and accrued expensesStart of year $11,035$9,528
X-26 Total liabilitiesStart of year $29,127$9,528
X-27 Net assets without donor restrictionsStart of year $448,432$582,946
X-32 Total net assets or fund balancesStart of year $448,432$582,946
X-33 Total liabilities and net assetsStart of year $477,559$592,474
Part XI · Reconciliation of net assets $582,946 net assets at year end
XI-1 Total revenue$1,152,250
XI-2 Total expenses$1,017,440
XI-3 Revenue less expenses$134,810
XI-4 Net assets at start of year$448,432
XI-8 Prior period adjustments−$296
XI-10 Net assets at end of year$582,946

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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