Nonprofit · EIN 04-3542875
THREE GEMS INC
Tax-exempt · CAMBRIDGE, MA 02139
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $154,649 | $161,315 | -$6,666 | $1,261,745 | $964,094 | $297,651 |
| June 30, 2024 | 990 | $157,218 | $159,175 | -$1,957 | $1,277,903 | $973,586 | $304,317 |
| June 30, 2023 | 990 | $119,247 | $165,733 | -$46,486 | $1,284,120 | $977,846 | $306,274 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $153,852
- Investment income
- $151
- Other revenue
- $646
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $23,150
- Salaries, compensation and benefits (total)
- $28,699
- Professional fundraising fees
- $0
- Legal fees
- $1,306
- Accounting fees
- $7,000
- Travel
- $805
- Depreciation
- $49,595
- Program services (functional)
- $149,821
- Management and general (functional)
- $11,494
Balance sheet and other
- Total assets, start of year
- $1,277,903
- Total assets, end of year
- $1,261,745
- Total liabilities, end of year
- $964,094
- Net assets, end of year
- $297,651
- Land, buildings and equipment
- $1,084,285
- Net assets without donor restrictions
- -$498,149
- Net assets with donor restrictions
- $795,800
- Gross receipts
- $154,649
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2000
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY BOMBARD | DIRECTOR Trustee or director | 1 | $0 |
| DELFINE MASONGO | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN RICHARDS | DIRECTOR Trustee or director | 1 | $0 |
| LOUISE ELVING | PRESIDENT Officer | 1 | $0 |
| GEORGE BEAL | TREASURER Officer | 1 | $0 |
| JOHN HIXSON | CLERK Officer | 1 | $0 |
| VINCENT O'DONNELL | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY BOMBARD | DIRECTOR Trustee or director | 1 | $0 |
| DELFINE MASONGO | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN RICHARDS | DIRECTOR Trustee or director | 1 | $0 |
| LOUISE ELVING | PRESIDENT Officer | 1 | $0 |
| GEORGE BEAL | TREASURER Officer | 1 | $0 |
| JOHN HIXSON | CLERK Officer | 1 | $0 |
| VINCENT O'DONNELL | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY BOMBARD | DIRECTOR Trustee or director | 1 | $0 |
| DELFINE MASONGO | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN RICHARDS | DIRECTOR Trustee or director | 1 | $0 |
| LOUISE ELVING | PRESIDENT Officer | 1 | $0 |
| GEORGE BEAL | TREASURER Officer | 1 | $0 |
| JOHN HIXSON | CLERK Officer | 1 | $0 |
| VINCENT O'DONNELL | VICE PRESIDENT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 810 MEMORIAL DR STE 200, CAMBRIDGE, MA 02139-4642
- In care of
- % CASCAP INC
- Principal officer (990 for 2024)
- LOUISE ELVING, 810 MEMORIAL DRIVE, CAMBRIDGE, MA 02139
- Signed the 990
- LOUISE ELVING, PRESIDENT
- Phone
- (617) 492-5559
- Website
- WWW.CASCAP.ORG
- Return prepared by
- DANIEL DENNIS & COMPANY LLP
Mission
TO PROVIDE LOW-INCOME HOUSING FOR THE CHRONICALLY MENTALLY DISABLED.
Program accomplishments
- OPERATES AND MAINTAINS APPROXIMATELY 8 UNITS OF HOUSING FOR LOW-INCOME AND MENTALLY DISABLED PEOPLE IN LOWELL, MASSACHUSETTS.Expenses $149,821 · revenue $154,498
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 04-3542875
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L21)
- Assets (IRS master file)
- $1,261,745
- Income (IRS master file)
- $154,649
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $154,649 | $161,315 | $1,261,745 | XML |
| 990 | June 2024 | $157,218 | $159,175 | $1,277,903 | IRS |
| 990 | June 2023 | $119,247 | $165,733 | $1,284,120 | XML |
| 990 | June 2022 | $126,923 | $154,221 | $1,305,772 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3542875).
Questions about THREE GEMS INC
- What is the EIN of THREE GEMS INC?
- The employer identification number (EIN) of THREE GEMS INC is 04-3542875.
- Is THREE GEMS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to THREE GEMS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THREE GEMS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THREE GEMS INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THREE GEMS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of THREE GEMS INC?
- The 990 for the year ended June 30, 2025 names LOUISE ELVING.
- Who are the officers and directors of THREE GEMS INC?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does THREE GEMS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $154,649, expenses of $161,315 and total assets of $1,261,745 at year end.
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All nonprofits in CAMBRIDGE · Massachusetts · Housing and shelter