THE GEM FOUNDATION (EIN 452660568) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

DWIGHT SAUNDERS

Phone

9709034000

Tax Period

2024-01-01 to 2024-12-31

THE GEM FOUNDATION, founded in 2011, is a small nonprofit in the International Affairs sector that reported $998K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $1.1M exceeded revenue, resulting in a 13% operating deficit.

Mission

WE FOCUS ON FEEDING AND PROVIDING MEDICAL CARE FOR ORPHANS IN AFRICA

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $978,061

Program Service Revenue $0

Investment Income $19,879

Other Revenue $0

TOTAL REVENUE $997,940

Expense Breakdown

Grants Paid $814,503

Salaries & Benefits $64,203

Fundraising Expenses $30,385

Program Expenses $1,026,445

Other Expenses $253,003

TOTAL EXPENSES $1,131,709

Year-over-Year Comparison

	2024	2023	Change
Revenue	$997,940	$1,081,116	-0.1%
Expenses	$1,131,709	$944,449	+0.2%
Net Income	$-133,769	$136,667	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$59,583

Total Directors

$59,583

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DWIGHT SAUNDERS	DIRECTOR	40.00	Officer Director	$59,583	$0	$59,583
GUS BASSANNI	BOARD MEMBER	N/A	Director	$0	$0	$0
EMMALEE QUISENBERRY	BOARD MEMBER	N/A	Director	$0	$0	$0
JERROD ROGERS	BOARD MEMBER	N/A	Director	$0	$0	$0
GRAHAM SAUNDERS	BOARD MEMBER	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$997,940	$1,131,709	$587,627	$-133,769
2023	$1,081,116	$944,449	$721,385	$136,667
2022	$1,152,250	$1,017,440	$592,474	$134,810
2021	$946,731	$1,005,979	$477,559	$-59,248
2020	$871,725	$792,946	$525,755	$78,779
2019	$1,057,080	$1,792,244	$431,478	$-735,164
2018	$651,177	$247,686	$1,147,888	$403,491

THE GEM FOUNDATION