Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Gemstones in the Sun
EIN 84-2005966 • 501(c)3 • Silver Spring, MD
Profile
Creating an opportunity for POC to be in recovery from the internal effects of external oppression while working together to proliferate cooperative structures with the aim of building an egalitarian economy.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.08x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 22.4% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Down$14,565
Down $41,822 (-74%) from 2022
Liabilities
Up$1,207
Up $980 (+432%) from 2022
Net Assets
Down$13,358
Down $42,802 (-76%) from 2022
Revenue
Up$54,598
Up $7,977 (+17%) from 2022
Expenses
Down$51,708
Down $266 (-0.5%) from 2022
Net Income
Up$2,890
Up $8,243 (+154%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $14,565
- Liabilities
- $1,207
- Net assets
- $13,358
- Revenue
- $54,598
- Expenses
- $51,708
- Net income
- $2,890
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $14.6 | $1.21 | $13.4 | $54.6 | $51.7 | $2.89 |
| 2022Detailed filing. Detailed filing data is available for this year. | $56.4 | $0.23 | $56.2 | $46.6 | $52.0 | $5.35 |
| 2021Detailed filing. Detailed filing data is available for this year. | $59.1 | $0.00 | $59.1 | $56.4 | $28.4 | $28.0 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 3, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $54,598
Mission and Program Overview
Mission
Creating an opportunity for POC to be in recovery from the internal effects of external oppression while working together to proliferate cooperative structures with the aim of building an egalitarian economy.
To deepen interfaith discernment about beliefs, shifting values, and resources through the lenses of faith and money via spiritual formation education and praxis, community organizing, and community development.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO DEEPEN INTERFAITH DISCERNMENT ABOUT BELIEFS, SHIFTING VALUES, AND RESOURCES THROUGH THE LENSES OF FAITH AND MONEY VIA SPIRITUAL FORMATION EDUCATION AND PRAXIS, COMMUNITY ORGANIZING, AND COMMUNITY DEVELOPMENT. | - | $38,965 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SANDRA PORTER THOMAS | Vice Chair | PT | $12,242 | - | $12,242 |
| KHULUD KHUDAR | Secretary | - | $0 | - | - |
| TAMMY LORRAIN MONROW | Board Member | - | $0 | - | - |
| REV DIANE FORD DESSABLES | Chair/ Exec | - | $0 | - | - |
| KATHYE AZOR-DESSABLES | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Gemstones in the Sun
- EIN
- 84-2005966
- Phone
- 2404780048
- Address
- 9466 GEORGIA AVENUE 1196, SILVER SPRING, MD 20910
Signing Officer
- Name
- Rev Diane Ford Dessables
- Title
- Chair/ Exec Director
- Phone
- 2404780048
- Signed
- 2025-11-03
Preparer
- Firm
- FARMER FIRST & VINING PC CPA'S
- Address
- 6 STATE ST, WARREN, RI 02885
- Preparer
- Robert First CPA
- Phone
- 4012471040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 1,319 resources 157 information technology 1,025 travel 10,086 conferences/meetings 1,187 insurance 773 consultants 15,692 professional fees 5,428 dues and subscriptions 1,427 bank service fees 333 meals 773 communication 377 non-investment depreciation 522 total 39,099”
Form 990-ez, Part II, Line 24
“Other loans receivable 0 2,522 prepaid expenses and deferred charges 0 2,652 furniture and equipment 2,610 2,610 less accumulated depreciation 1,097 1,619 total 1,513 6,165”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,069 1,207 unsecured notes and loans payable 297 0”
Form 990-ez, Part III
“To deepen interfaith discernment about beliefs, shifting values, and resources through the lenses of faith and money via spiritual formation education and praxis, community organizing, and community development.”
Raw XML Appendix155 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GEMSTONES IN THE SUN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2404780048 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 10755 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SILVER SPRING |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20904 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 10321 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 8400 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 54597 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2890 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 11834 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 14565 |
| IRS990EZ/GrossReceiptsAmt | 0 | 54598 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 10468 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 13358 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 10468 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 13358 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 12242 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KHULUD KHUDAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TAMMY LORRAIN MONROW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | REV DIANE FORD DESSABLES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATHYE AZOR-DESSABLES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SANDRA PORTER THOMAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CHAIR/ EXEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | VICE CHAIR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1513 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6165 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39099 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO DEEPEN INTERFAITH DISCERNMENT ABOUT BELIEFS, SHIFTING VALUES, AND RESOURCES THROUGH THE LENSES OF FAITH AND MONEY VIA SPIRITUAL FORMATION EDUCATION AND PRAXIS, COMMUNITY ORGANIZING, AND COMMUNITY DEVELOPMENT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 367 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO DEEPEN INTERFAITH DISCERNMENT ABOUT BELIEFS, SHIFTING VALUES, AND RESOURCES THROUGH THE LENSES OF FAITH AND MONEY VIA SPIRITUAL FORMATION EDUCATION AND PRAXIS, COMMUNITY ORGANIZING, AND COMMUNITY DEVELOPMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 38965 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 12242 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1366 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1207 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 51708 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 38965 |
| IRS990EZ/TotalRevenueAmt | 0 | 54598 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.GEMSTONESINTHESUN.COM |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 1,489 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 54597 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14365 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 58 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 46102 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 61932 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 177054 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 12 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1489 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 517 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 968 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1489 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99160 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 177054 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 54597 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14365 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 58 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 46102 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 61932 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 177054 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 178555 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 1,319 RESOURCES 157 INFORMATION TECHNOLOGY 1,025 TRAVEL 10,086 CONFERENCES/MEETINGS 1,187 INSURANCE 773 CONSULTANTS 15,692 PROFESSIONAL FEES 5,428 DUES AND SUBSCRIPTIONS 1,427 BANK SERVICE FEES 333 MEALS 773 COMMUNICATION 377 NON-INVESTMENT DEPRECIATION 522 TOTAL 39,099 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER LOANS RECEIVABLE 0 2,522 PREPAID EXPENSES AND DEFERRED CHARGES 0 2,652 FURNITURE AND EQUIPMENT 2,610 2,610 LESS ACCUMULATED DEPRECIATION 1,097 1,619 TOTAL 1,513 6,165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,069 1,207 UNSECURED NOTES AND LOANS PAYABLE 297 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO DEEPEN INTERFAITH DISCERNMENT ABOUT BELIEFS, SHIFTING VALUES, AND RESOURCES THROUGH THE LENSES OF FAITH AND MONEY VIA SPIRITUAL FORMATION EDUCATION AND PRAXIS, COMMUNITY ORGANIZING, AND COMMUNITY DEVELOPMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REV DIANE FORD DESSABLES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR/ EXEC DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2404780048 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GEMSTONES IN THE SUN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GEMS |
| ReturnHeader/Filer/EIN | 0 | 842005966 |
| ReturnHeader/Filer/PhoneNum | 0 | 2404780048 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9466 GEORGIA AVENUE 1196 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SILVER SPRING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20910 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 050519103 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FARMER FIRST & VINING PC CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6 STATE ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WARREN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02885 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4012471040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT FIRST CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T16:18:18-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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