Civic Intelligence

The Gem Center

990 • Fiscal year 2022 • EIN 82-2543927

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

Organization ProfileN/A

View Organization Page

12201 South Parker RdParker, CO 80134

(702) 242-7325

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

30th percentile

-2.1%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

90th percentile

$200,400

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

20th percentile

-9.5%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

32nd percentile

-5.2%

Faster revenue growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$750,721

Down $78,792 (-9.5%) from 2021

Net Assets

Down

$713,146

Down $54,774 (-7.1%) from 2021

Liabilities

Down

$37,575

Down $24,018 (-39%) from 2021

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin30th percentile

Revenue

Down

$2,581,222

Down $141,405 (-5.2%) from 2021

Expenses

Up

$2,635,996

Up $212,647 (+8.8%) from 2021

Net Income

Down

-$54,774

Down $354,052 (-118%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$1.0M$500K$0-$500KAssets 2018: $5,735Liabilities 2018: $12,314Net Assets 2018: -$6,5792018Assets 2019: $26,709Liabilities 2019: $3,399Net Assets 2019: $23,3102019Assets 2020: $573,171Liabilities 2020: $104,529Net Assets 2020: $468,6422020Assets 2021: $829,513Liabilities 2021: $61,593Net Assets 2021: $767,9202021Assets 2022: $750,721Liabilities 2022: $37,575Net Assets 2022: $713,1462022Assets 2023: $344,031Liabilities 2023: $47,556Net Assets 2023: $296,4752023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2022

Assets$750,721
Liabilities$37,575
Net Assets$713,146
Open 2022 Filing

Operations Trend

Revenue Growth32nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $113,442Expenses 2018: $120,021Net Income 2018: -$6,5792018Revenue 2019: $686,155Expenses 2019: $656,266Net Income 2019: $29,8892019Revenue 2020: $2,073,416Expenses 2020: $1,630,371Net Income 2020: $443,0452020Revenue 2021: $2,722,627Expenses 2021: $2,423,349Net Income 2021: $299,2782021Revenue 2022: $2,581,222Expenses 2022: $2,635,996Net Income 2022: -$54,7742022Revenue 2023: $2,574,359Expenses 2023: $2,991,030Net Income 2023: -$416,6712023Revenue 2024: $987,614Expenses 2024: $1,209,089Net Income 2024: -$221,4752024

Highlighted filing

2022

Revenue$2,581,222
Expenses$2,635,996
Net Income-$54,774
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$2,581,222
Mission and Program Overview

Mission

The GEM Center is committed to providing a unique academic, social-emotional and safe learning environment for children with high functioning autism and co-occurring social-emotional and behavioral challenges using evidence-based, integrated and interdisciplinary programming designed to ensure our learners reach their full potential.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$640,196$564,884▼ $75,312
Land, Buildings, and Equipment, Net$189,317$185,837▼ $3,480
Total Assets$829,513$750,721▼ $78,792
Liabilities
Mortgage Notes Payable Secured by Investment Property$37,305$26,505▼ $10,800
Accounts Payable and Accrued Expenses$24,288$11,070▼ $13,218
Total Liabilities$61,593$37,575▼ $24,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$767,920$713,146▼ $54,774
Total Net Assets Fund Balance$767,920$713,146▼ $54,774
Total Liabilities and Net Assets / Fund Balance$829,513$750,721▼ $78,792

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$115,070$15,955$131,025
Equipment$38,864$44,914$83,778
Other Land Buildings$31,903$22,949$54,852
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Laura GehrkeChairman and SecretaryFT$200,400$200,400
Samantha RoanClinical DirectorFT$122,364$122,364
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,575,222
Investment Income
$0
Other Revenue
$6,000
Change in Net Assets
$-54,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,410,087
Other Expenses$1,225,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,101,204$122,356-$1,223,560
Occupancy$415,075$46,119-$461,194
Fees for Services Other$246,837$20,666-$267,503
Fees for Services Management$116,900$19,750-$136,650
Payroll Taxes$113,169$12,574-$125,743
Other Expenses$55,031$6,115-$61,146
Other Employee Benefits$54,706$6,078-$60,784
Office Expenses$37,784$4,199-$41,983
Depreciation Depletion$35,319$6,594-$41,913
Fees for Services Legal$24,582$2,731-$27,313
Fees for Services Accounting$15,012$1,668-$16,680
Information Technology$10,632$1,181-$11,813
All Other Expenses$9,686$1,076-$10,762
Insurance$6,959$773-$7,732
Advertising$1,599$178-$1,777
Travel$890$99-$989
Total Functional Expenses$2,378,971$257,025$0$2,635,996
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
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“No review was or will be conducted.”

Form 990 availability to public Part VI line 18

“No documents other than the 990 were made available to the public. No requests for the 990 or any other documents were received during the tax year.”

Governing documents etc available to public Part VI line 19

“No documents other than the 990 were made available to the public. No requests for the 990 or any other documents were received during the tax year.”

Filing and Contact Details

Filer

Filer Name
The Gem Center
EIN
82-2543927
Address
12201 SOUTH PARKER RD, PARKER, CO 80134

Signing Officer

Name
Laura Gerhke
Title
Chairman
Phone
7022427325
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
Co
Voting Board Members
1
Independent Board Members
0
Employees
23

Preparer

Firm
Amy E Kozleski CPA
Address
19590 E Mainstreet Suite 203, Parker, CO 80138
Preparer
Amy Kozleski
Phone
7204751798
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“The organization collects rental income from a neighboring tenant for use of the organizations parking lot.”

List of other fees for services expenses Part IX line 11G

“All other contractor payments were for behavioral therapists who were not hired as employees and/or equine therapy.”

Raw XML Appendix351 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/ExplanationTxt0THE ORGANIZATION COLLECTS RENTAL INCOME FROM A NEIGHBORING TENANT FOR USE OF THE ORGANIZATIONS PARKING LOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS OTHER THAN THE 990 WERE MADE AVAILABLE TO THE PUBLIC. NO REQUESTS FOR THE 990 OR ANY OTHER DOCUMENTS WERE RECEIVED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS OTHER THAN THE 990 WERE MADE AVAILABLE TO THE PUBLIC. NO REQUESTS FOR THE 990 OR ANY OTHER DOCUMENTS WERE RECEIVED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OTHER CONTRACTOR PAYMENTS WERE FOR BEHAVIORAL THERAPISTS WHO WERE NOT HIRED AS EMPLOYEES AND/OR EQUINE THERAPY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0257025
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02378971
IRS990/TotalFunctionalExpensesGrp/TotalAmt02635996
IRS990/TotalGrossUBIAmt06000
IRS990/TotalLiabilitiesBOYAmt061593
IRS990/TotalLiabilitiesEOYAmt037575
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IRS990/TotalLiabilitiesGrp/EOYAmt037575
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0713146
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IRS990/TotalProgramServiceExpensesAmt02378971
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02575222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02581222
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA GERHKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07022427325
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GEM CENTER
ReturnHeader/Filer/BusinessNameControlTxt0GEMC
ReturnHeader/Filer/EIN0822543927
ReturnHeader/Filer/USAddress/AddressLine1Txt012201 SOUTH PARKER RD
ReturnHeader/Filer/USAddress/CityNm0PARKER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261843439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amy E Kozleski CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019590 E Mainstreet Suite 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Parker
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
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ReturnHeader/PreparerPersonGrp/PhoneNum07204751798
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Kozleski
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-16T00:27:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LAURA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GERHKE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$750,721
Liabilities
$37,575
Net assets
$713,146
Revenue
$2,581,222
Expenses
$2,635,996
Net income
-$54,774
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.99$1.21$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.30$2.57$2.99$0.42
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$2.58$2.64$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.06$0.77$2.72$2.42$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.10$0.47$2.07$1.63$0.44
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.69$0.66$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.01$0.11$0.12$0.01