Civic Intelligence

Gem Ministries Inc

EIN 35-2161116 • 501(c)3 • Boonville, IN

Profile

To provide a variety of after school programs

120 Flint StreetBoonville, IN 47601

studiobee.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

35th percentile

-5.9%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

100th percentile

$95,210

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 73.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

25th percentile

-29%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

56th percentile

3.5%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$21,718

Down $7,595 (-26%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$21,718

Down $7,595 (-26%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Up

$129,748

Up $1,896 (+1.5%) from 2024

Expenses

Up

$137,343

Up $11,596 (+9.2%) from 2024

Net Income

Down

-$7,595

Down $9,700 (-461%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2013: $33,180Liabilities 2013: $0Net Assets 2013: $33,1802013Assets 2014: $19,192Liabilities 2014: $0Net Assets 2014: $19,1922014Assets 2015: $23,865Liabilities 2015: $0Net Assets 2015: $23,8652015Assets 2016: $25,088Liabilities 2016: $0Net Assets 2016: $25,0882016Assets 2017: $15,429Liabilities 2017: $0Net Assets 2017: $15,4292017Assets 2019: $23,167Net Assets 2019: $23,1672019Assets 2021: $48,235Net Assets 2021: $48,2352021Assets 2022: $61,661Net Assets 2022: $61,6612022Assets 2024: $29,313Net Assets 2024: $29,3132024Assets 2025: $21,718Net Assets 2025: $21,7182025

Highlighted filing

2025

Assets$21,718
Liabilities-
Net Assets$21,718
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2013: $105,3052013Revenue 2014: $78,533Expenses 2014: $92,521Net Income 2014: -$13,9882014Revenue 2015: $84,886Expenses 2015: $80,213Net Income 2015: $4,6732015Revenue 2016: $82,620Expenses 2016: $81,397Net Income 2016: $1,2232016Revenue 2017: $71,397Expenses 2017: $81,056Net Income 2017: -$9,6592017Revenue 2019: $79,455Expenses 2019: $77,903Net Income 2019: $1,5522019Revenue 2021: $159,339Expenses 2021: $156,710Net Income 2021: $2,6292021Revenue 2022: $117,118Expenses 2022: $103,692Net Income 2022: $13,4262022Revenue 2024: $127,852Expenses 2024: $125,747Net Income 2024: $2,1052024Revenue 2025: $129,748Expenses 2025: $137,343Net Income 2025: -$7,5952025

Highlighted filing

2025

Revenue$129,748
Expenses$137,343
Net Income-$7,595
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,718
Liabilities
-
Net assets
$21,718
Revenue
$129,748
Expenses
$137,343
Net income
-$7,595
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$0.22$1.30$1.37$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.29$1.28$1.26$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.62$0.62$1.17$1.04$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.48$1.59$1.57$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.79$0.78$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.71$0.81$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.83$0.81$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.85$0.80$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.79$0.93$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 1, 2026
Return Version
2024v5.2
Gross Receipts
$129,748
Mission and Program Overview

Mission

To provide a variety of after school programs

Program Services

DescriptionGrantsExpenses
BEE HEALTHY BE GREEN CAMP, SUMMER FOOD PROGRAM THROUGH WARRICK COUNTY SUMMER FEEDING PROGRAM, FUN FRIDAYS, BACK TO SCHOOL CLOTHING DRIVE, AFTER SCHOOL TUTORING, MEETING SPACE FOR YMCA PROGRAMMING, SPRING BREAK OPEN GYM, PRAISE BEE-$137,343
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RANDALL BEARDDirectorFT$95,210-$95,210
JERRY AIGNERPresidentPT$0--
ANDREA KILLIONSecretaryPT$0--
WAYNE PFETTSCHERMemberPT$0--
JOE SCHITTERVice PresidentPT$0--
STEVE SMITHTreasurerPT$0--
JOANNE HENDRICKSONMemberPT$0--
Filing and Contact Details

Filer

Filer Name
Gem Ministries Inc
EIN
35-2161116
In Care Of
% RANDALL BEARD
Address
120 FLINT STREET, BOONVILLE, IN 47601

Signing Officer

Name
Randall Beard
Title
Officer
Phone
8128671700
Signed
2026-01-01
Discuss with paid preparer
Yes

Preparer

Firm
Bittner Tax Service LLC
Address
1044 E BOONVILLE NEW HARMONY, EVANSVILLE, IN 47725
Preparer
Kevin M Bittner
Phone
8128671700
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Programming supplies 26,026”

Form 990-EZ, Part I, Line 16, Other Expenses

“INSURANCE 7,643”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE 531”

Raw XML Appendix147 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08128975378
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0120 FLINT STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOONVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047601
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020066
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IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt0-7595
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IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/GrossReceiptsAmt0129748
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt09247
IRS990EZ/LandAndBuildingsGrp/EOYAmt09247
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029313
IRS990EZ/NetAssetsOrFundBalancesEOYAmt021718
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029313
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt021718
IRS990EZ/OccupancyRentUtltsAndMaintAmt07733
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0040.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt095210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RANDALL BEARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JERRY AIGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANDREA KILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE PFETTSCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOE SCHITTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5STEVE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOANNE HENDRICKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt034200
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A VARIETY OF AFTER SCHOOL PROGRAMS
IRS990EZ/PrintingPublicationsPostageAmt0200
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BEE HEALTHY BE GREEN CAMP, SUMMER FOOD PROGRAM THROUGH WARRICK COUNTY SUMMER FEEDING PROGRAM, FUN FRIDAYS, BACK TO SCHOOL CLOTHING DRIVE, AFTER SCHOOL TUTORING, MEETING SPACE FOR YMCA PROGRAMMING, SPRING BREAK OPEN GYM, PRAISE BEE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0137343
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt0137343
IRS990EZ/TotalProgramServiceExpensesAmt0137343
IRS990EZ/TotalRevenueAmt0129748
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0STUDIOBEE.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0129748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0169374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0117118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0159329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0703421
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0703421
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0129748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127852
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IRS990ScheduleA/TotalSupportAmt0703421
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAMMING SUPPLIES 26,026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 7,643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE 531
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDALL BEARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08128671700
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GEM MINISTRIES INC
ReturnHeader/Filer/BusinessNameControlTxt0GEMM
ReturnHeader/Filer/EIN0352161116
ReturnHeader/Filer/InCareOfNm0% RANDALL BEARD
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 FLINT STREET
ReturnHeader/Filer/USAddress/CityNm0BOONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202285786
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BITTNER TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01044 E BOONVILLE NEW HARMONY
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ReturnHeader/PreparerPersonGrp/PhoneNum08128671700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN M BITTNER
ReturnHeader/ReturnTs02026-01-28T05:23:31-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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