The Gem Center FY2022 filing

Parker, COUnknown exempt organizationEIN 82-2543927Revenue $2.6M in FY2022

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.

90¢ of each $1 spent went to programs.
$323K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$323K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $76K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$38K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
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
$2.6M
-5% vs prior year
Spent
$2.6M
To programs
90%
Net assets
$713K
By yearFY2020–FY2024
Revenue
$2.6M
FY2022▼ -5%
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
$2.6M
FY2022▲ +9%
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
$713K
FY2022▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$469K
FY2021$768K
FY2022$713K
FY2023$296K
FY2024$0

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

90 cents of each dollar spent went to programs.

Program services 90% · $2.4M Management & general 10% · $257K

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

2 people listed on the 990; $323K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chairman and Secretary
$200,400Pt VII · Sec A
Clinical Director
$122,364Pt 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.

See The Gem Center 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 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 · $2.4M · in their own filed words · FY2022
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.

$2.4Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Fees for servicesLn 2g$2.6M
Other incomeLn 4–11$6K
Money outPt IX
$2.6M
Ln 25
Programscol B$2.4M
Managementcol C$257K
Owns and owesPt X
$713K
net assets · Ln 32
Cash and savingsLn 1–2$565K
Total assetsLn 16$751K
LiabilitiesLn 26$38K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.6M
Other incomeLn 4–11$6K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$565K
Cash and savings togetherLn 1–2$565K
Land, buildings, equipmentLn 10c$186K
Total assetsLn 16$751K
LiabilitiesLn 26$38K
Net assetsLn 32$713K
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 FY22End FY22
Cash and savingsLn 1–2$640K$565K
Land, buildings, equipmentLn 10c$189K$186K
Total assetsLn 16$830K$751K
LiabilitiesLn 26$62K$38K
Net assetsLn 32$768K$713K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.2M$1.1M$122K
Other employee benefitsLn 9$61K$55K$6K
Payroll taxesLn 10$126K$113K$13K
Management feesLn 11a$137K$117K$20K
Legal feesLn 11b$27K$25K$3K
Accounting feesLn 11c$17K$15K$2K
Other fees for servicesLn 11g$268K$247K$21K
Advertising and promotionLn 12$2K$2K$178
Office expensesLn 13$42K$38K$4K
Information technologyLn 14$12K$11K$1K
OccupancyLn 16$461K$415K$46K
TravelLn 17$989$890$99
Depreciation, depletion and amortizationLn 22$42K$35K$7K
InsuranceLn 23$8K$7K$773
Other expenses (24a–d)Ln 24$200K$189K$11K
All other expensesLn 24e$11K$10K$1K
Total functional expensesLn 25$2.6M$2.4M$257K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $988K$1.2M−$221K$0 990 PDF
FY2023 $2.6M$3.0M−$417K$296K 990 PDF
FY2022 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $2,581,222 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,910,502$0
I-9 Program service revenuePrior year $812,125$2,575,222
I-10 Investment income$0
I-11 Other revenue$6,000
I-12 Total revenuePrior year $2,722,627$2,581,222
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,438,763$1,410,087
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $984,586$1,225,909
I-18 Total expensesPrior year $2,423,349$2,635,996
I-19 Revenue less expensesPrior year $299,278−$54,774
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 $2,581,222 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,575,222$2,575,222
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $6,000$6,000
VIII-12 Total revenueRelated to mission $2,575,222 · Unrelated business $6,000 · Excluded from tax $0$2,581,222
Part IX · Statement of functional expenses $2,635,996 across 16 lines filed
IX-7 Other salaries and wagesPrograms $1,101,204 · Management $122,356$1,223,560
IX-9 Other employee benefitsPrograms $54,706 · Management $6,078$60,784
IX-10 Payroll taxesPrograms $113,169 · Management $12,574$125,743
IX-11a Management feesPrograms $116,900 · Management $19,750$136,650
IX-11b Legal feesPrograms $24,582 · Management $2,731$27,313
IX-11c Accounting feesPrograms $15,012 · Management $1,668$16,680
IX-11g Other fees for servicesPrograms $246,837 · Management $20,666$267,503
IX-12 Advertising and promotionPrograms $1,599 · Management $178$1,777
IX-13 Office expensesPrograms $37,784 · Management $4,199$41,983
IX-14 Information technologyPrograms $10,632 · Management $1,181$11,813
IX-16 OccupancyPrograms $415,075 · Management $46,119$461,194
IX-17 TravelPrograms $890 · Management $99$989
IX-22 Depreciation, depletion and amortizationPrograms $35,319 · Management $6,594$41,913
IX-23 InsurancePrograms $6,959 · Management $773$7,732
IX-24 Other expenses (24a–d)Programs $188,617 · Management $10,983$199,600
IX-24e All other expensesPrograms $9,686 · Management $1,076$10,762
IX-25 Total functional expensesPrograms $2,378,971 · Management $257,025 · Fundraising $0$2,635,996
Part X · Balance sheet $750,721 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $640,196$564,884
X-10c Land, buildings and equipment, netStart of year $189,317$185,837
X-16 Total assetsStart of year $829,513$750,721
X-17 Accounts payable and accrued expensesStart of year $24,288$11,070
X-26 Total liabilitiesStart of year $61,593$37,575
X-27 Net assets without donor restrictionsStart of year $767,920$713,146
X-32 Total net assets or fund balancesStart of year $767,920$713,146
X-33 Total liabilities and net assetsStart of year $829,513$750,721
Part XI · Reconciliation of net assets $713,146 net assets at year end
XI-1 Total revenue$2,581,222
XI-2 Total expenses$2,635,996
XI-3 Revenue less expenses−$54,774
XI-4 Net assets at start of year$767,920
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$713,146

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

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