Civic Intelligence

The Gem Center

990 • Fiscal year 2023 • EIN 82-2543927

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 01, 2024

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

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$225,987

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-54%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-0.3%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$344,031

Down $406,690 (-54%) from 2022

Net Assets

Down

$296,475

Down $416,671 (-58%) from 2022

Liabilities

Up

$47,556

Up $9,981 (+27%) from 2022

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin18th percentile

Revenue

Down

$2,574,359

Down $6,863 (-0.3%) from 2022

Expenses

Up

$2,991,030

Up $355,034 (+13%) from 2022

Net Income

Down

-$416,671

Down $361,897 (-661%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd 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

2023

Assets$344,031
Liabilities$47,556
Net Assets$296,475
Open 2023 Filing

Operations Trend

Revenue Growth37th 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

2023

Revenue$2,574,359
Expenses$2,991,030
Net Income-$416,671
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 1, 2024
Return Version
2023v5.1
Gross Receipts
$2,574,359
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
Land, Buildings, and Equipment, Net$185,837$220,862▲ $35,025
Cash and Non-Interest-Bearing Accounts$564,884$123,169▼ $441,715
Total Assets$750,721$344,031▼ $406,690
Liabilities
Accounts Payable and Accrued Expenses$11,070$26,452▲ $15,382
Mortgage Notes Payable Secured by Investment Property$26,505$21,104▼ $5,401
Total Liabilities$37,575$47,556▲ $9,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$713,146$296,475▼ $416,671
Total Net Assets Fund Balance$713,146$296,475▼ $416,671
Total Liabilities and Net Assets / Fund Balance$750,721$344,031▼ $406,690

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$169,628$26,874$196,502
Equipment$23,319$60,459$83,778
Other Land Buildings$27,915$30,576$58,491
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Laura GehrkeChairman and SecretaryFT$225,987$225,987
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,564,069
Investment Income
$0
Other Revenue
$10,290
Change in Net Assets
$-416,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,587,730
Other Expenses$1,403,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,263,938$140,438-$1,404,376
Occupancy$405,240$45,027-$450,267
Fees for Services Management$294,513$32,724-$327,237
Fees for Services Other$256,191$1,548-$257,739
Payroll Taxes$108,852$12,095-$120,947
Other Employee Benefits$54,428$6,048-$60,476
Other Expenses$51,546$5,727-$57,273
Office Expenses$32,290$3,588-$35,878
Depreciation Depletion$28,597$5,494-$34,091
Information Technology$26,025$2,892-$28,917
Fees for Services Legal-$20,775-$20,775
Insurance$11,813$1,313-$13,126
All Other Expenses$7,671$1,821-$9,492
Fees for Services Accounting-$4,110-$4,110
Pension Plan Contributions$1,738$193-$1,931
Advertising$1,662--$1,662
Travel$1,088$121-$1,209
Total Functional Expenses$2,702,052$288,978$0$2,991,030
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 Gehrke
Title
Chairman
Phone
7022427325
Signed
2024-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
Co
Voting Board Members
1
Independent Board Members
0
Employees
60

Preparer

Firm
Amy E Kozleski CPA
Address
19039 Plaza Drive STE 230, Parker, CO 80134
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 Appendix336 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
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0750721
IRS990/TotalAssetsEOYAmt0344031
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IRS990/TotalEmployeeCnt060
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0288978
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02702052
IRS990/TotalFunctionalExpensesGrp/TotalAmt02991030
IRS990/TotalGrossUBIAmt010290
IRS990/TotalLiabilitiesBOYAmt037575
IRS990/TotalLiabilitiesEOYAmt047556
IRS990/TotalLiabilitiesGrp/BOYAmt037575
IRS990/TotalLiabilitiesGrp/EOYAmt047556
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0713146
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296475
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02702052
IRS990/TotalProgramServiceRevenueAmt02564069
IRS990/TotalReportableCompFromOrgAmt0225987
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02564069
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02574359
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt010290
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0750721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344031
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt01209
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA GEHRKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07022427325
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-01
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
ReturnHeader/Filer/USAddress/ZIPCd080134
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261843439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amy E Kozleski CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019039 Plaza Drive STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Parker
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080134
ReturnHeader/PreparerPersonGrp/PhoneNum07204751798
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Kozleski
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-02T18:36:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$344,031
Liabilities
$47,556
Net assets
$296,475
Revenue
$2,574,359
Expenses
$2,991,030
Net income
-$416,671
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