﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-14T07:36:51-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872525370</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CITRIN COOPERMAN ADVISORS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>180 PARK AVENUE SUITE 200</AddressLine1Txt>
        <CityNm>FLORHAM PARK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07932</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464879465</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GEMS DEVELOPMENT FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GEMS</BusinessNameControlTxt>
      <PhoneNum>2023295482</PhoneNum>
      <USAddress>
        <AddressLine1Txt>205 YOAKUM PARKWAY 519</AddressLine1Txt>
        <CityNm>ALEXANDRIA</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22304</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHARON EDWARDS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2023295482</PhoneNum>
      <SignatureDt>2025-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAULA VUKSIC</PreparerPersonNm>
      <PTIN>P00360739</PTIN>
      <PhoneNum>9732180500</PhoneNum>
      <PreparationDt>2025-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>HTTPS://GEMSDEVELOPMENT.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>73958</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>73958</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>73958</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>13000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6344</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>71212</OtherExpensesTotalAmt>
      <TotalExpensesAmt>90556</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-16598</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38795</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>22197</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35250</BOYAmt>
        <EOYAmt>22197</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3545</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>38795</BOYAmt>
        <EOYAmt>22197</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38795</BOYAmt>
        <EOYAmt>22197</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EMPOWERING HOPE. CULTIVATING OPPORTUNITY: GEMS DEVELOPMENT FOUNDATION FOCUSES ON ONNECTING PEOPLE IN NEED WITH THE RESOURCES THAT WILL MAKE THE MOST MEASURABLE IMPACTS FOR USTAINABLE FINANCIAL SECURITY, FOODSECURITY, CLEAN WATER, AND MEDICAL CARE. GEMS PROGRAMS ELIVER LONG-TERM SOLUTIONS THAT HAVE BEEN PROVEN TO WORK TO SUPPORT PEOPLE AND COMMUNITIES TO BECOME SELF-SUSTAINING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUSTAINABLE FARMS, CLEAN WATER AND WELLS: HAVING A STABLE FOOD SUPPLY IS A CRITICAL STEP TOWARDS FINANCIAL AND POLITICAL STABILITY IN THIS FRAGILE REGION. THE PROCESS OF GOING TO FETCH WATER IS A LONG AND ARDUOUS ONE AND USUALLY FALLS TO YOUNG GIRLS. THEY MUST TRAVEL HOURS IN EACH DIRECTION, FACING WILD ANIMALS, PRECARIOUS TERRAIN, AND EVEN PREDATORY ADULTS. EVEN IF THEIR JOURNEY IS A "SAFE" ONE, THEY MISS SCHOOL, PUTTING THEM BEHIND. PART OF THIS INITIATIVE IS THE INSTALLATION OF WELLS FOR CLEAN, UNCOMTAMINATED WATER RIGHT IN THE VILLAGES OF SOUTH SUDAN WHERE THEY ARE SO DESPARATELY NEEDED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>55383</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GOATS: GEMS PROVIDES GOATS AND OTHER LIVESTOCK TO PEOPLE IN THE DEVELOPING WORLD TO FOSTER BASIC NUTRITIONAL AND ECONOMIC SUSTAINABILITY, AND EDUCATES FARMERS ON SUSTAINABLE CARE AND HUSBANDRY PRACTICES. ONE GOAT OPENS A WORLD OF SURVIVAL AND ALLOWS A FAMILY TO HAVE THE SAFETY NET TO PURSUE EDUCATION AND MICRO-BUSINESS. EIGHBORS CAN WORK TOGETHER TO START SMALL LOCAL DAIRIES, CREATING SUSTAINABLE BUSINESSES AND BREAKING THE CYCLE OF HUNGER AND EXTREME POVERTY. THE ORGANIZATION HAS GIVEN OUT 4000 GOATS TO RETURNING SLAVES AND INDENTURED SERVANTS FROM THE NORTH, AS WELL AS TO HUNGRY FAMILIES AND TEACHERS WITHIN TWENTY-FIVE MILES OF THE BORDER OF THAT AREA.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>9850</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEDICINE: GEMS PROVIDES SUPPORT FOR MEDICAL EDUCATION, RESEARCH AND THE DELIVERY OF MUCH-NEEDED MEDICAL SERVICES AND SUPPLIES IN THE DEVELOPING WORLD.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>65233</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRIN PETERSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHOLENE ESPINOZA MD</PersonNm>
        <TitleTxt>VP OF MEDICAL PROGRAMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON EDWARDS</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>13000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CODI PETERSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLEN RATNER</PersonNm>
        <TitleTxt>EMERITA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SHARON EDWARDS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>205 YOAKUM PARKWAY 519</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22304</ZIPCd>
        </USAddress>
        <PhoneNum>2023295482</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>1</ForeignFinancialAccountInd>
      <ForeignFinancialAccountCntryCd>OD</ForeignFinancialAccountCntryCd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>217042</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>187241</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158388</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73958</CurrentTaxYearAmt>
        <TotalAmt>742322</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>217042</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>187241</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158388</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73958</CurrentTaxYearAmt>
        <TotalAmt>742322</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>24000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14445</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23000</CurrentTaxYearAmt>
        <TotalAmt>61445</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>24000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14445</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23000</CurrentTaxYearAmt>
        <TotalAmt>61445</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>680877</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>217042</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>187241</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158388</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73958</CurrentTaxYearAmt>
        <TotalAmt>742322</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.91720</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92550</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 55,393. DESCRIPTION: TELEPHONE &amp; COMMUNICATIONS. AMOUNT: 361. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 621. DESCRIPTION: GOAT PROGRAM EXPENSES. AMOUNT: 9,850. DESCRIPTION: INFORMATION TECHNOLOGY. AMOUNT: 1,442. DESCRIPTION: BAD DEBTS. AMOUNT: 3,545. TOTAL TO FORM 990-EZ, LINE 16: 71,212.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER RECEIVABLES. BEG. OF YEAR AMOUNT: 3,545. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>