Gems Global

990 • Fiscal year 2025 • EIN 92-1864458

Apr 01, 2024 to Mar 31, 2025 • Filed on Nov 14, 2025

Organization Profile GEMSGC.ORG

1847 Rw Berends DriveWyoming, MI 49519

(616) 616-4367

Siviq Scores

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

0.35x

Higher debt load relative to assets than 84% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

0.25x

Higher debt load relative to revenue than 81% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

-3.1%

Higher net margin than 31% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

-6.8%

Faster asset growth than 21% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

-38%

Faster revenue growth than 7% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets84th percentile

Assets

Down

$690,727

Down $50,304 (-6.8%) from 2024

Net Assets

Down

$449,082

Down $30,612 (-6.4%) from 2024

Liabilities

Down

$241,645

Down $19,692 (-7.5%) from 2024

Revenue And Expenses

Liabilities / Revenue81st percentile Net Margin31st percentile

Revenue

Down

$976,868

Down $607,587 (-38%) from 2024

Expenses

Down

$1,007,480

Down $197,339 (-16%) from 2024

Net Income

Down

-$30,612

Down $410,248 (-108%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

Highlighted filing

2025

Assets$690,727

Liabilities$241,645

Net Assets$449,082

Open 2025 Filing

Operations Trend

Revenue Growth7th percentile

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

Highlighted filing

2025

Revenue$976,868

Expenses$1,007,480

Net Income-$30,612

Open 2025 Filing

Jump To

Filing Snapshot

Filing Period: Apr 1, 2024 to Mar 31, 2025
Signed: Nov 14, 2025
Return Version: 2024v5.0
Gross Receipts: $976,868

Mission and Program Overview

Mission

The organization is established to bring girls everywhere into a living dynamic relationship with jesus christ.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Savings and Temporary Cash Investments	$252,950	$310,543	▲ $57,593
Inventories for Sale or Use	$158,110	$155,055	▼ $3,055
Cash and Non-Interest-Bearing Accounts	$20,384	$25,769	▲ $5,385
Land, Buildings, and Equipment, Net	$46,960	$21,976	▼ $24,984
Accounts Receivable	$27,271	$10,327	▼ $16,944
Prepaid Expenses and Deferred Charges	$6,705	$3,388	▼ $3,317
Total Assets	$741,031	$690,727	▼ $50,304
Other Assets Total	$228,651	$163,669	▼ $64,982
Liabilities
Other Liabilities	$231,889	$163,807	▼ $68,082
Deferred Revenue	$14,823	$59,361	▲ $44,538
Accounts Payable and Accrued Expenses	$14,625	$18,477	▲ $3,852
Total Liabilities	$261,337	$241,645	▼ $19,692
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$479,694	$449,082	▼ $30,612
Total Net Assets Fund Balance	$479,694	$449,082	▼ $30,612
Total Liabilities and Net Assets / Fund Balance	$741,031	$690,727	▼ $50,304

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Assets Org	$8,945	-	-

Compensation and Service Providers

Top Officer Pay58th percentile

Board Members and Trustees

Name	Title
Linda Haverkamp	President
Darcey Cobbs-lomax	Board Member
Grace Moes	Board Member
Karen Knip	Board Member
Laura Posthumus	Board Member
Lori Houskamp	Board Member
Mary Jo Vanderwest	Board Member
Megan Taatjes	Secretary
Debbie Janke	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $450,355
Program Service Revenue: $515,253
Investment Income: $11,260
Other Revenue: $0
All Other Contributions: $124,352
Change in Net Assets: $-30,612

Audited Revenue Reconciliation

Revenue per Audited Statements: $976,868
Total Revenue per Audited Statements: $976,868
Total Revenue per Form 990: $976,868

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$528,806
Other Expenses	$478,674
Total Fundraising Expense	$44,295
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$303,630	$126,929	$30,000	$460,559
Occupancy	$32,205	$39,505	-	$71,710
Payroll Taxes	$22,929	$8,990	$2,295	$34,214
Office Expenses	$21,616	$7,684	$33	$29,333
Depreciation Depletion	$21,576	$7,062	-	$28,638
Other Employee Benefits	$18,299	$10,063	-	$28,362
Fees for Services Other	$15,535	$11,330	-	$26,865
Travel	$8,023	$1,493	-	$9,516
Insurance	-	$6,713	-	$6,713
Pension Plan Contributions	$3,966	$1,255	$450	$5,671
Other Expenses	$328	$12,135	$11,517	$328
Total Functional Expenses	$730,026	$233,159	$44,295	$1,007,480

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$1,007,480
Total Expenses per Audited Statements	$1,007,480
Total Expenses per Form 990	$1,007,480

Fundraising, Events, and Gaming

Fundraising activities: Yes
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Gems Week/celeb	$104,250	-	-	-
Total Events	$104,250	-	-	-

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Operating Lease Liability	$163,807

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: 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

“The organization's executive committee reviewed the form 990”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to complete and sign annual conflict of interest statements. Any potential conflicts of interest are handled by the board of directors.”

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

“Compensation of key employees is established by the board of directors. Compensation is commensurate with the requirements of the job position and is compared to like-kind positions at similar not-for-profit organizations.”

Form 990, Page 6, Part VI, Line 19

“Readily available upon request”

Filing and Contact Details

Filer

Filer Name: Gems Global
EIN: 92-1864458
Phone: 6166164367
Address: 1847 RW BERENDS DRIVE, WYOMING, MI 49519

Signing Officer

Name: Wendy Hammond
Title: Executive Director
Signed: 2025-11-14
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Wendy Hammond
Voting Board Members: 9
Independent Board Members: 9
Employees: 11
Volunteers: 3,000

Preparer

Firm: Kiekover Scholma & Shumaker Pc
Address: PO BOX 280, ZEELAND, MI 49464-0280
Preparer: Matthew J Sinnema
Phone: 6167724615

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IRS990ScheduleA/First5Years509Ind	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	450355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	1008383
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	100000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	1558738
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	5759
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	58
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	5817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	526513
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	576072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	1102585
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	5759
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	58
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	5817
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportTotal509Amt	0	2661323
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	976868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	1584455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	100000
IRS990ScheduleA/Total509Grp/TotalAmt	0	2661323
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	976868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	1590214
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	100058
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	2667140
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
IRS990/ScheduleBRequiredInd	0	true
IRS990ScheduleD/ExpensesSubtotalAmt	0	1007480
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt	0	154724
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt	1	8945
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	0	RIGHT-OF-USE OPERATING LEASE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	1	SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	163807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt	0	976868
IRS990ScheduleD/TotalBookValueOtherAssetsAmt	0	163669
IRS990ScheduleD/TotalExpensesPerForm990Amt	0	1007480
IRS990ScheduleD/TotalLiabilityAmt	0	163807
IRS990ScheduleD/TotalRevenuePerForm990Amt	0	976868
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt	0	976868
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt	0	1007480
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt	0	104250
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt	0	104250
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	GEMS WEEK/CELEB
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	104250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	104250
IRS990/ScheduleJRequiredInd	0	false
IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWED THE FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS. ANY POTENTIAL CONFLICTS OF INTEREST ARE HANDLED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	COMPENSATION OF KEY EMPLOYEES IS ESTABLISHED BY THE BOARD OF DIRECTORS. COMPENSATION IS COMMENSURATE WITH THE REQUIREMENTS OF THE JOB POSITION AND IS COMPARED TO LIKE-KIND POSITIONS AT SIMILAR NOT-FOR-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	READILY AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd	0	false
IRS990/SignificantChangeInd	0	false
IRS990/SignificantNewProgramSrvcInd	0	false
IRS990/SubjectToExcsTaxNetInvstIncInd	0	false
IRS990/SubjectToProxyTaxInd	0	false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990/TaxablePartyNotificationInd	0	false
IRS990/TaxExemptBondsInd	0	false
IRS990/TerminateOperationsInd	0	false
IRS990/TotalAssetsBOYAmt	0	741031
IRS990/TotalAssetsEOYAmt	0	690727
IRS990/TotalAssetsGrp/BOYAmt	0	741031
IRS990/TotalAssetsGrp/EOYAmt	0	690727
IRS990/TotalCompGreaterThan150KInd	0	false
IRS990/TotalContributionsAmt	0	450355
IRS990/TotalEmployeeCnt	0	11
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	44295
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	233159
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	730026
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	1007480
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesBOYAmt	0	261337
IRS990/TotalLiabilitiesEOYAmt	0	241645
IRS990/TotalLiabilitiesGrp/BOYAmt	0	261337
IRS990/TotalLiabilitiesGrp/EOYAmt	0	241645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	479694
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	449082
IRS990/TotalProgramServiceExpensesAmt	0	730026
IRS990/TotalProgramServiceRevenueAmt	0	515253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	526513
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	976868
IRS990/TotalVolunteersCnt	0	3000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	741031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	690727
IRS990/TravelGrp/ManagementAndGeneralAmt	0	1493
IRS990/TravelGrp/ProgramServicesAmt	0	8023
IRS990/TravelGrp/TotalAmt	0	9516
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990/TypeOfOrganizationCorpInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	false
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	1847 RW BERENDS DR SW
IRS990/USAddress/CityNm	0	WYOMING
IRS990/USAddress/StateAbbreviationCd	0	MI
IRS990/USAddress/ZIPCd	0	49519
IRS990/VotingMembersGoverningBodyCnt	0	9
IRS990/VotingMembersIndependentCnt	0	9
IRS990/WebsiteAddressTxt	0	GEMSGC.ORG
IRS990/WhistleblowerPolicyInd	0	false
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	WENDY HAMMOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	GEMS GLOBAL
ReturnHeader/Filer/BusinessNameControlTxt	0	GEMS
ReturnHeader/Filer/EIN	0	921864458
ReturnHeader/Filer/PhoneNum	0	6166164367
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1847 RW BERENDS DRIVE
ReturnHeader/Filer/USAddress/CityNm	0	WYOMING
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MI
ReturnHeader/Filer/USAddress/ZIPCd	0	49519
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	382157876
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	KIEKOVER SCHOLMA & SHUMAKER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	ZEELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	494640280
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6167724615
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MATTHEW J SINNEMA
ReturnHeader/ReturnTs	0	2025-11-14T12:08:57-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing

Assets: $690,727
Liabilities: $241,645
Net assets: $449,082
Revenue: $976,868
Expenses: $1,007,480
Net income: -$30,612

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$0.69	$0.24	$0.45	$0.98	$1.01	$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.74	$0.26	$0.48	$1.58	$1.20	$0.38
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.10	$0.00	$0.10	$0.10	$0.00	$0.10