Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 35-2523519

PRECIOUS GEMS INC

Tax-exempt (reinstated) · RANDALLSTOWN, MD 21133

Financials

$100$252021$100$252022$150$1052023$5002024$2K$3552025
Revenue Expenses · by fiscal year end
Financials of PRECIOUS GEMS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$1,505$355$1,150$0$0$1,150
December 31, 2024990-EZ$500––$0$0$500
December 31, 2023990-EZ$150$105$45$0–$45
December 31, 2022990-EZ$100$25$75$0–$75
December 31, 2021990-EZ$100$25$75$0–$75
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,505

Expenses

Compensation of officers, directors and key employees
$0
Printing, publications and postage
$355
Program services (functional)
$1,000

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets, end of year
$1,150
Gross receipts
$1,505

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CRYSTAL L BASSDIRECTOR10$0
WILLIAM L HAYNESSECRETARY5$0
990-EZ for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
CRYSTAL L BASSDIRECTOR5$0
WILLIAM L HAYNESSECRETARY5$0
990-EZ for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
CRYSTAL L BASSDIRECTOR5$0
WILLIAM L HAYNESSECRETARY50$0
990-EZ for the year ended December 31, 2022: 2 people
NameTitleHours / weekCompensation
CRYSTAL L BASSDIRECTOR5$0
WILLIAM L HAYNESSECRETARY5$0
990-EZ for the year ended December 31, 2021: 2 people
NameTitleHours / weekCompensation
CRYSTAL L BASSPRESIDENT5$0
WILLIAM L HAYNESSECRETARY5$0

Address and contacts

Address (IRS master file)
4210 HERRERA CT, RANDALLSTOWN, MD 21133-1220
In care of
% CRYSTAL L BASS-HAYNES
Mailing address (990-N for 2015)
4210 HERRERA CT, RANDALLSTOWN MD 21133
Principal officer (990-N for 2015)
CRYSTAL L BASS, 4210 HERRERA CT, RANDALLSTOWN MD 21133
Signed the 990-EZ
CRYSTAL L BASS, DIRECTOR
Phone
(443) 790-2233
Return prepared by
MIDLAND FINANCIAL GROUP

Mission

TO EMPOWER DISADVANTAGED CHILDREN IN THE COMMUNITY

990-EZ for the year ended December 31, 2025

Program accomplishments

  • DISTRIBUTION OF FOOD ITEMS TO YOUTH ORGANIZATIONS
    Expenses $1,000

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for PRECIOUS GEMS INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
35-2523519
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
2015
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$1
Income (IRS master file)
$1,505

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
March 21, 2015
Reinstated
Effective December 15, 2014

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$1,505$355$0XML
990-EZDecember 2024$500–$0XML
990-EZDecember 2023$150$105$0XML
990-EZDecember 2022$100$25$0XML
990-EZDecember 2021$100$25$0XML
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-N for 2015
Officer: CRYSTAL L BASS
December 31, 2015≤ $50,000 receipts––e-Postcard

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 35-2523519).

Questions about PRECIOUS GEMS INC

What is the EIN of PRECIOUS GEMS INC?
The employer identification number (EIN) of PRECIOUS GEMS INC is 35-2523519.
Is PRECIOUS GEMS INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective December 15, 2014.
Are donations to PRECIOUS GEMS INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PRECIOUS GEMS INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PRECIOUS GEMS INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PRECIOUS GEMS INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of PRECIOUS GEMS INC?
The 990-N for 2015 names CRYSTAL L BASS.
Who are the officers and directors of PRECIOUS GEMS INC?
The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does PRECIOUS GEMS INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,505, expenses of $355 and total assets of $0 at year end.

Other nonprofits in RANDALLSTOWN

All nonprofits in RANDALLSTOWN · Maryland · Youth development