The Gem Foundation FY2024 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.
91¢ of each $1 spent went to programs.
$60K 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

FY2024 · 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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 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
$2K
0.3% of total assets
Looks good: liabilities are 0% 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
$998K
-8% vs prior year
Spent
$1.1M
To programs
91%
Net assets
$586K
By yearFY2020–FY2025
Revenue
$998K
FY2024▼ -8%
Revenue by fiscal year
FY2020$872K
FY2021$947K
FY2022$1.2M
FY2023$1.1M
FY2024$998K
FY2025$1.0M
Expenses
$1.1M
FY2024▲ +20%
Expenses by fiscal year
FY2020$793K
FY2021$1.0M
FY2022$1.0M
FY2023$944K
FY2024$1.1M
FY2025$1.2M
Net assets
$586K
FY2024▼ -19%
Net assets by fiscal year
FY2020$508K
FY2021$448K
FY2022$583K
FY2023$720K
FY2024$586K
FY2025$381K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

91 cents of each dollar spent went to programs.

Program services 91% · $1.0M Management & general 7% · $75K Fundraising 3% · $30K

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; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
$59,583Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$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 $1.0M of program spending, described in the organization's own filed words · FY2024.
01

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

$1.0Mprogram 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.

$13Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$998K
Ln 12
Gifts and grantsLn 1h$978K
Investment incomeLn 3$20K
Money outPt IX
$1.1M
Ln 25
Programscol B$1.0M
Managementcol C$75K
Fundraisingcol D$30K
Owns and owesPt X
$586K
net assets · Ln 32
Cash and savingsLn 1–2$588K
Total assetsLn 16$588K
LiabilitiesLn 26$2K
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$978K
Investment incomeLn 3$20K
Total revenueLn 12$998K
Assets in detailPt X, end of year
CashLn 1$151K
SavingsLn 2$437K
Cash and savings togetherLn 1–2$588K
Total assetsLn 16$588K
LiabilitiesLn 26$2K
Net assetsLn 32$586K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$721K$588K
Total assetsLn 16$721K$588K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$720K$586K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$815K$815K
Pay of current officers, directors and key staffLn 5$60K$12K$38K$10K
Payroll taxesLn 10$5K$3K$924$462
Legal feesLn 11b$320$320
Accounting feesLn 11c$26K$26K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$567$113$369$85
Information technologyLn 14$17K$16K$1K
TravelLn 17$4K$4K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$170K$159K$10K
All other expensesLn 24e$21K$13K$8K
Total functional expensesLn 25$1.1M$1.0M$75K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.0M$1.2M−$205K$381K 990 PDF
FY2024 Viewing $998K$1.1M−$134K$586K 990 PDF
FY2023 $1.1M$944K$137K$720K 990 PDF
FY2022 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $997,940 across 4 lines filed
VIII-1f All other contributions, gifts and grants$978,061
VIII-1h Total contributions, gifts and grants$978,061
VIII-3 Investment incomeRelated to mission $19,879$19,879
VIII-12 Total revenueRelated to mission $19,879$997,940
Part IX · Statement of functional expenses $1,131,709 across 13 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $814,503$814,503
IX-5 Pay of current officers, directors and key staffPrograms $11,916 · Management $38,132 · Fundraising $9,535$59,583
IX-10 Payroll taxesPrograms $3,234 · Management $924 · Fundraising $462$4,620
IX-11b Legal feesPrograms $320$320
IX-11c Accounting feesManagement $25,604$25,604
IX-11g Other fees for servicesPrograms $4,202$4,202
IX-12 Advertising and promotionFundraising $10,012$10,012
IX-13 Office expensesPrograms $113 · Management $369 · Fundraising $85$567
IX-14 Information technologyPrograms $15,991 · Management $1,058$17,049
IX-17 TravelPrograms $3,978$3,978
IX-23 InsuranceManagement $1,060$1,060
IX-24 Other expenses (24a–d)Programs $159,283 · Fundraising $10,291$169,574
IX-24e All other expensesPrograms $12,905 · Management $7,732$20,637
IX-25 Total functional expensesPrograms $1,026,445 · Management $74,879 · Fundraising $30,385$1,131,709
Part X · Balance sheet $587,627 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $141,802$150,892
X-2 Savings and temporary cash investmentsStart of year $579,583$436,735
X-16 Total assetsStart of year $721,385$587,627
X-17 Accounts payable and accrued expensesStart of year $1,772$1,783
X-26 Total liabilitiesStart of year $1,772$1,783
X-27 Net assets without donor restrictionsStart of year $719,613$585,844
X-32 Total net assets or fund balancesStart of year $719,613$585,844
X-33 Total liabilities and net assetsStart of year $721,385$587,627
Part XI · Reconciliation of net assets $585,844 net assets at year end
XI-1 Total revenue$997,940
XI-2 Total expenses$1,131,709
XI-3 Revenue less expenses−$133,769
XI-4 Net assets at start of year$719,613
XI-10 Net assets at end of year$585,844

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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