Nonprofit · EIN 46-4879465
GEMS DEVELOPMENT FOUNDATION
Tax-exempt (reinstated) · ALEXANDRIA, VA 22304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $67,769 | $62,947 | $4,822 | $27,019 | $0 | $27,019 |
| December 31, 2024 | 990-EZ | $73,958 | $90,556 | -$16,598 | $22,197 | $0 | $22,197 |
| December 31, 2023 | 990 | $105,693 | $138,749 | -$33,056 | $38,795 | $0 | $38,795 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,769
Expenses
- Compensation of officers, directors and key employees
- $12,000
- Salaries, compensation and benefits (total)
- $12,000
- Other expenses
- $50,947
- Program services (functional)
- $45,204
Balance sheet and other
- Total assets, start of year
- $22,197
- Total assets, end of year
- $27,019
- Total liabilities, end of year
- $0
- Net assets, end of year
- $27,019
- Cash, savings and investments
- $27,019
- Gross receipts
- $67,769
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON EDWARDS | EXECUTIVE DIRECTOR | 40 | $12,000 |
| DARRIN PETERSON | PRESIDENT | 25 | $0 |
| CHOLENE ESPINOZA MD | VP OF MEDICAL PROGRAMS | 10 | $0 |
| ELLEN RATNER | EMERITA | 1 | $0 |
| CODI PETERSON | TRUSTEE | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON EDWARDS | EXECUTIVE DIRECTOR | 40 | $13,000 |
| DARRIN PETERSON | PRESIDENT | 25 | $0 |
| CHOLENE ESPINOZA MD | VP OF MEDICAL PROGRAMS | 10 | $0 |
| CODI PETERSON | TRUSTEE | 0.25 | $0 |
| ELLEN RATNER | EMERITA | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON EDWARDS | EXECUTIVE DIRECTOR Trustee or director | 40 | $22,000 |
| DARRIN PETERSON | CHAIRMAN OF THE BOARD Trustee or director, Officer | 25 | $0 |
| LANCE M MARTIN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DR CHOLENE ESPINOZA | VP/MEDICAL PROGRAMS Trustee or director, Officer | 10 | $0 |
| M SEAN PURCELL | DIRECTOR/LEGAL COUNSEL Trustee or director | 1 | $0 |
| HEATHER SPEARS OLSEN | DIRECTOR Trustee or director | 1 | $0 |
| ELLEN RATNER | EMERITA Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 205 YOAKUM PKWY UNIT 519, ALEXANDRIA, VA 22304-3813
- In care of
- % SHARON EDWARDS
- Signed the 990-EZ
- SHARON EDWARDS, EXECUTIVE DIRECTOR
- Phone
- (202) 329-5482
- Website
- HTTPS://GEMSDEVELOPMENT.ORG
- Return prepared by
- CITRIN COOPERMAN ADVISORS LLC
Mission
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.
Program accomplishments
- 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.Expenses $42,004
- 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. NEIGHBORS 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.Expenses $3,200
- MEDICINE: GEMS PROVIDES SUPPORT FOR MEDICAL EDUCATION, RESEARCH AND THE DELIVERY OF MUCH-NEEDED MEDICAL SERVICES AND SUPPLIES IN THE DEVELOPING WORLD.
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-4879465
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $27,019
- Income (IRS master file)
- $67,769
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- February 12, 2018
- Reinstated
- Effective May 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $67,769 | $62,947 | $27,019 | IRS |
| 990-EZ | December 2024 | $73,958 | $90,556 | $22,197 | XML |
| 990 | December 2023 | $105,693 | $138,749 | $38,795 | XML |
| 990 | December 2022 | $158,388 | $154,562 | $71,851 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 46-4879465).
Questions about GEMS DEVELOPMENT FOUNDATION
- What is the EIN of GEMS DEVELOPMENT FOUNDATION?
- The employer identification number (EIN) of GEMS DEVELOPMENT FOUNDATION is 46-4879465.
- Is GEMS DEVELOPMENT FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.
- Are donations to GEMS DEVELOPMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GEMS DEVELOPMENT FOUNDATION 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 GEMS DEVELOPMENT FOUNDATION 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 GEMS DEVELOPMENT FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of GEMS DEVELOPMENT FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $12,000 (SHARON EDWARDS, EXECUTIVE DIRECTOR).
- How much revenue does GEMS DEVELOPMENT FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $67,769, expenses of $62,947 and total assets of $27,019 at year end.
Other nonprofits in ALEXANDRIA
- NRLCA VEBA TRUST EIN 46-5090278 · last filed 990 for 2024
- GOODWIN HOUSE INCORPORATED EIN 54-0623670 · last filed 990 for 2025
- CAMPAGNA CENTER INC EIN 54-0534609 · last filed 990 for 2025
- MATW PROJECT USA EIN 92-1915834 · last filed 990 for 2024
- CHRISTIAN RELIEF SERVICES CHARITIES INC EIN 54-1594578 · last filed 990 for 2025
- COUNCIL ON SOCIAL WORK EDUCATION INC EIN 54-1856529 · last filed 990 for 2025
- NATIONAL ALLIANCE FOR CARE AT HOME LEADERSHIP FOUNDATION EIN 54-1096334 · last filed 990 for 2024
- COMMUNIO FOUNDATION EIN 81-5362485 · last filed 990 for 2025