Civic Intelligence

International Voice of the Orphan

990 • Fiscal year 2024 • EIN 45-2660568

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 01, 2025

4022 E Greenway Rd Suite 11-190Phoenix, AZ 85032

(970) 903-4000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$59,583

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

12th percentile

-19%

Faster asset growth than 12% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-7.7%

Faster revenue growth than 27% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$587,627

Down $133,758 (-19%) from 2023

Net Assets

Down

$585,844

Down $133,769 (-19%) from 2023

Liabilities

Up

$1,783

Up $11 (+0.6%) from 2023

Revenue

Down

$997,940

Down $83,176 (-7.7%) from 2023

Expenses

Up

$1,131,709

Up $187,260 (+20%) from 2023

Net Income

Down

-$133,769

Down $270,436 (-198%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $7,783Net Assets 2011: $7,7832011Assets 2012: $93,203Liabilities 2012: $0Net Assets 2012: $93,2032012Assets 2013: $95,434Liabilities 2013: $0Net Assets 2013: $95,4342013Assets 2014: $110,491Liabilities 2014: $777Net Assets 2014: $109,7142014Assets 2015: $311,404Liabilities 2015: $777Net Assets 2015: $310,6272015Assets 2016: $388,670Liabilities 2016: $0Net Assets 2016: $388,6702016Assets 2017: $744,555Liabilities 2017: $0Net Assets 2017: $744,5552017Assets 2018: $1,147,888Liabilities 2018: $1,698Net Assets 2018: $1,146,1902018Assets 2019: $431,478Liabilities 2019: $12,505Net Assets 2019: $418,9732019Assets 2020: $525,755Liabilities 2020: $18,075Net Assets 2020: $507,6802020Assets 2021: $477,559Liabilities 2021: $29,127Net Assets 2021: $448,4322021Assets 2022: $592,474Liabilities 2022: $9,528Net Assets 2022: $582,9462022Assets 2023: $721,385Liabilities 2023: $1,772Net Assets 2023: $719,6132023Assets 2024: $587,627Liabilities 2024: $1,783Net Assets 2024: $585,8442024

Highlighted filing

2024

Assets$587,627
Liabilities$1,783
Net Assets$585,844

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $8,054Expenses 2011: $271Net Income 2011: $7,7832011Expenses 2012: $140,7902012Revenue 2013: $277,658Expenses 2013: $275,427Net Income 2013: $2,2312013Revenue 2014: $270,457Expenses 2014: $256,181Net Income 2014: $14,2762014Revenue 2015: $513,436Expenses 2015: $311,221Net Income 2015: $202,2152015Revenue 2016: $402,865Expenses 2016: $324,822Net Income 2016: $78,0432016Revenue 2017: $736,771Expenses 2017: $380,886Net Income 2017: $355,8852017Revenue 2018: $651,177Expenses 2018: $247,686Net Income 2018: $403,4912018Revenue 2019: $1,057,080Expenses 2019: $1,792,244Net Income 2019: -$735,1642019Revenue 2020: $871,725Expenses 2020: $792,946Net Income 2020: $78,7792020Revenue 2021: $946,731Expenses 2021: $1,005,979Net Income 2021: -$59,2482021Revenue 2022: $1,152,250Expenses 2022: $1,017,440Net Income 2022: $134,8102022Revenue 2023: $1,081,116Expenses 2023: $944,449Net Income 2023: $136,6672023Revenue 2024: $997,940Expenses 2024: $1,131,709Net Income 2024: -$133,7692024

Highlighted filing

2024

Revenue$997,940
Expenses$1,131,709
Net Income-$133,769
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 1, 2025
Return Version
2024v5.0
Gross Receipts
$997,940
Mission and Program Overview

Mission

We focus on feeding and providing medical care for orphans in africa

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$579,583$436,735▼ $142,848
Cash and Non-Interest-Bearing Accounts$141,802$150,892▲ $9,090
Total Assets$721,385$587,627▼ $133,758
Liabilities
Accounts Payable and Accrued Expenses$1,772$1,783▲ $11
Total Liabilities$1,772$1,783▲ $11
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$719,613$585,844▼ $133,769
Total Net Assets Fund Balance$719,613$585,844▼ $133,769
Total Liabilities and Net Assets / Fund Balance$721,385$587,627▼ $133,758

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$15,877$15,877
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dwight SaundersDirectorFT$59,583$59,583

Board Members and Trustees

NameTitle
Emmalee QuisenberryBoard Member
Graham SaundersBoard Member
Gus BassanniBoard Member
Jerrod RogersBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$978,061
Program Service Revenue
$0
Investment Income
$19,879
Other Revenue
$0
All Other Contributions
$978,061
Change in Net Assets
$-133,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$814,503
Other Expenses$253,003
Salaries, Compensation, and Employee Benefits$64,203
Total Fundraising Expense$30,385
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$814,503--$814,503
Current Officers, Directors, Trustees, and Key Employees$11,916$38,132$9,535$59,583
Fees for Services Accounting-$25,604-$25,604
All Other Expenses$12,905$7,732-$20,637
Information Technology$15,991$1,058-$17,049
Other Expenses$20,582-$10,291$10,291
Advertising--$10,012$10,012
Payroll Taxes$3,234$924$462$4,620
Fees for Services Other$4,202--$4,202
Travel$3,978--$3,978
Insurance-$1,060-$1,060
Office Expenses$113$369$85$567
Fees for Services Legal$320--$320
Total Functional Expenses$1,026,445$74,879$30,385$1,131,709
International Activity

International Summary

Offices
1
Employees
1

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle and East Africa-Orphan Care11-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Tax return and source documents reviewed by dwight saunders executive director. Board members provided a copy of form 990 and annual financial statements

Form 990, Page 6, Part VI, Line 15A

Board reviews annually and approves ceo wages

Form 990, Page 6, Part VI, Line 19

990 made available upon request

Filing and Contact Details

Filer

Filer Name
The Gem Foundation
EIN
45-2660568
Phone
9709034000
Address
4022 E GREENWAY RD SUITE 11-190, PHOENIX, AZ 85032

Signing Officer

Name
Dwight Saunders
Title
Director
Phone
9709034000
Signed
2025-06-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwight Saunders
Formed
2011
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
5
Employees
1

Preparer

Firm
Donald M Masters CPA Pc
Address
20325 N 51ST AVE SUITE 176, GLENDALE, AZ 85308
Preparer
Donald Masters
Phone
6232974679
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Management and operations

Raw XML Appendix341 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN AND SOURCE DOCUMENTS REVIEWED BY DWIGHT SAUNDERS EXECUTIVE DIRECTOR. BOARD MEMBERS PROVIDED A COPY OF FORM 990 AND ANNUAL FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS ANNUALLY AND APPROVES CEO WAGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 MADE AVAILABLE UPON REQUEST
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0721385
IRS990/TotalAssetsEOYAmt0587627
IRS990/TotalAssetsGrp/BOYAmt0721385
IRS990/TotalAssetsGrp/EOYAmt0587627
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0978061
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030385
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074879
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01026445
IRS990/TotalFunctionalExpensesGrp/TotalAmt01131709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01772
IRS990/TotalLiabilitiesEOYAmt01783
IRS990/TotalLiabilitiesGrp/BOYAmt01772
IRS990/TotalLiabilitiesGrp/EOYAmt01783
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0719613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585844
IRS990/TotalOtherProgSrvcExpenseAmt04712
IRS990/TotalProgramServiceExpensesAmt01026445
IRS990/TotalReportableCompFromOrgAmt059583
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0997940
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0721385
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0587627
IRS990/TravelGrp/ProgramServicesAmt03978
IRS990/TravelGrp/TotalAmt03978
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02762 W WINDMERE DR
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085048
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.INTERNATIONALVOICEOFTHEORPHAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DWIGHT SAUNDERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09709034000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GEM FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0GEMF
ReturnHeader/Filer/EIN0452660568
ReturnHeader/Filer/PhoneNum09709034000
ReturnHeader/Filer/USAddress/AddressLine1Txt04022 E GREENWAY RD SUITE 11-190
ReturnHeader/Filer/USAddress/CityNm0PHOENIX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085032
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270837241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONALD M MASTERS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020325 N 51ST AVE SUITE 176
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLENDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085308
ReturnHeader/PreparerPersonGrp/PhoneNum06232974679
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD MASTERS
ReturnHeader/ReturnTs02025-06-02T13:48:11-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$1.00$1.13$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$1.08$0.94$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.01$0.58$1.15$1.02$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.03$0.45$0.95$1.01$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.02$0.51$0.87$0.79$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.01$0.42$1.06$1.79$0.74
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.65$0.25$0.40
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$0.74$0.38$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$0.40$0.32$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.51$0.31$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.27$0.26$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.28$0.28$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.01$0.01$0.00$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $500k-$1M nonprofits