The Gem Center

Parker, COUnknown exempt organizationEIN 82-2543927Revenue $988K in FY2024

On file with the IRS12201 South Parker Rd · Parker, CO

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The Gem Center is an academic, social-emotional & safe learning Center for children with high functioning autism & co-occurring social-emotional & behavioral challenges using evidence-based, integrated in&terdisciplinary programming to ensure learners reach their full potential.

80¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $10K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Named funders
1
named funder · $76K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$988K
-62% vs prior year
Spent
$1.2M
To programs
80%
Net assets
$0
By yearFY2020–FY2024
Revenue
$988K
FY2024▼ -62%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$2.7M
FY2022$2.6M
FY2023$2.6M
FY2024$988K
Expenses
$1.2M
FY2024▼ -60%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$2.4M
FY2022$2.6M
FY2023$3.0M
FY2024$1.2M
Net assets
$0
FY2024▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$469K
FY2021$768K
FY2022$713K
FY2023$296K
FY2024$0

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $969K Management & general 20% · $240K

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

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Who runs it and what they're paid

1 person listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chairman and Secretary
$105,000Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Laura Gehrke$105,000$225,987$200,400$208,750$23,077
Samantha Roan——$122,364——
Victoria Tilden————$75,000
Miranda Foley————$60,288
Lauara Gauerke————$42,281

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.

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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 15aNo

Programs and updates

Provides academic, social-emotional, and safe learning for children with autism and related challenges.

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Provided by the organization

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1 program · $969K · in their own filed words · FY2024
01

The gem center provides learning opportunities for students with level 1 autism and additional, co-occurring social-emotional challenges (adhd, anxiety, etc). Many of our learners have not yet had consistent success in a traditional learning environment, and excel when their education and social-emotional needs are met.

$969Kprogram expense

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 · FY2020
Total grants receivedfrom 1 funder$76K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$988K
Ln 12
Fees for servicesLn 2g$988K
Money outPt IX
$1.2M
Ln 25
Programscol B$969K
Managementcol C$240K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$988K
Total revenueLn 12$988K
Assets in detailPt X, end of year
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 525
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 FY24End FY24
Total assetsLn 16$344K$0
LiabilitiesLn 26$48K$0
Net assetsLn 32$296K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$403K$363K$40K
Payroll taxesLn 10$36K$32K$4K
Management feesLn 11a$105K$105K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$3K$2K$273
Office expensesLn 13$17K$16K$2K
Information technologyLn 14$3K$3K$339
TravelLn 17$351$316$35
Depreciation, depletion and amortizationLn 22$15K$13K$2K
Other expenses (24a–d)Ln 24$571K$532K$40K
All other expensesLn 24e$42K$8K$33K
Total functional expensesLn 25$1.2M$969K$240K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $988K$1.2M−$221K$0 990 PDF
FY2023 $2.6M$3.0M−$417K$296K 990 PDF
FY2022 $2.6M$2.6M−$55K$713K 990 PDF
FY2021 $2.7M$2.4M$299K$768K 990 PDF
FY2020 $2.1M$1.6M$443K$469K 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 (6 parts)
Part I · Summary $987,614 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,564,069$987,614
I-10 Investment income$0
I-11 Other revenuePrior year $10,290$0
I-12 Total revenuePrior year $2,574,359$987,614
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,587,730$438,994
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,403,300$770,095
I-18 Total expensesPrior year $2,991,030$1,209,089
I-19 Revenue less expensesPrior year −$416,671−$221,475
Part VI · Governance 0 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $987,614 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $987,614$987,614
VIII-12 Total revenueRelated to mission $987,614 · Unrelated business $0 · Excluded from tax $0$987,614
Part IX · Statement of functional expenses $1,209,089 across 12 lines filed
IX-7 Other salaries and wagesPrograms $362,659 · Management $40,295$402,954
IX-10 Payroll taxesPrograms $32,436 · Management $3,604$36,040
IX-11a Management feesManagement $105,000$105,000
IX-11b Legal feesManagement $8,221$8,221
IX-11c Accounting feesManagement $5,150$5,150
IX-12 Advertising and promotionPrograms $2,453 · Management $273$2,726
IX-13 Office expensesPrograms $15,661 · Management $1,740$17,401
IX-14 Information technologyPrograms $3,050 · Management $339$3,389
IX-17 TravelPrograms $316 · Management $35$351
IX-22 Depreciation, depletion and amortizationPrograms $12,661 · Management $2,116$14,777
IX-24 Other expenses (24a–d)Programs $531,501 · Management $39,699$571,200
IX-24e All other expensesPrograms $8,442 · Management $33,438$41,880
IX-25 Total functional expensesPrograms $969,179 · Management $239,910 · Fundraising $0$1,209,089
Part X · Balance sheet $0 assets, 4 lines filed
X-16 Total assetsStart of year $344,031$0
X-26 Total liabilitiesStart of year $47,556$0
X-32 Total net assets or fund balancesStart of year $296,475$0
X-33 Total liabilities and net assetsStart of year $344,031$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$987,614
XI-2 Total expenses$1,209,089
XI-3 Revenue less expenses−$221,475
XI-4 Net assets at start of year$296,475
XI-8 Prior period adjustments−$75,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

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

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