Nonprofit · EIN 84-4449777
FRIENDS OF GEM THEATER
Tax-exempt · LAS VEGAS, NV 89104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $18,594 | $31,104 | -$12,510 | $1,126,999 | $52,498 | $1,074,501 |
| December 31, 2024 | 990 | $47,584 | $23,955 | $23,629 | $1,136,140 | $49,000 | $1,087,140 |
| December 31, 2023 | 990 | $1,062,225 | $9,027 | $1,053,198 | $1,114,158 | $49,000 | $1,065,158 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $797
- Program service revenue
- $0
- Investment income
- $16,222
- Net income from sales of inventory
- $1,575
- Other revenue
- $1,575
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,940
- Occupancy
- $2,896
- Travel
- $7,534
- Depreciation
- $2,144
- Program services (functional)
- $14,604
- Management and general (functional)
- $16,500
Balance sheet and other
- Total assets, start of year
- $1,136,140
- Total assets, end of year
- $1,126,999
- Total liabilities, end of year
- $52,498
- Net assets, end of year
- $1,074,501
- Land, buildings and equipment
- $1,060,333
- Net assets without donor restrictions
- $1,074,501
- Gross receipts
- $18,594
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2020
- State of legal domicile
- NV
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA CLARY | PRESIDENT/TR Trustee or director, Officer | 30 | $0 |
| DANIEL ROBERTS | VICE-PRESIDE Trustee or director, Officer | 30 | $0 |
| COURTNEY MOONEY | ADVISORY BOA Trustee or director | 5 | $0 |
| LES DERKOVITZ | ADVISORY BOA Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA CLARY | PRESIDENT/TR Trustee or director, Officer | 15 | $0 |
| DANIEL ROBERTS | SECRETARY Trustee or director, Officer | 10 | $0 |
| COURTNEY MOONEY | ADVISORY BOA Trustee or director | 3 | $0 |
| LES DERKOVITZ | ADVISORY BOA Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA CLARY | PRESIDENT/TR Trustee or director, Officer | 25 | $0 |
| DANIEL ROBERTS | SECRETARY Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1431 SWEENEY AVE, LAS VEGAS, NV 89104-3337
- In care of
- % MELISSA CLARY
- Mailing address (990-N for 2022)
- PO Box 98, Pioche NV 89043
- Principal officer (990 for 2025)
- MELISSA CLARY, 1431 SWEENEY AVE, LAS VEGAS, NV 89104
- Principal officer (990-N for 2022)
- Melissa Clary, 1431 Sweeney Avenue, Las Vegas NV 89104
- Signed the 990
- MELISSA CLARY, PRESIDENT/TREASURER
- Phone
- (702) 277-4566
- Website
- gempioche.com
- Return prepared by
- HOULDSWORTH RUSSO & COMPANY PC
Mission
TO RENOVATE, REOPEN, OPERATE AND PROGRAM THE GEM THEATER IN PIOCHE, NEVADA.
Program accomplishments
- 1.GRANT WRITING AND DEVELOPMENT: AUTHOR GRANT APPLICATIONS AND PARTICIPATE IN PHILANTHROPIC DEVELOPMENT ACTIVITIES TO FUNDRAISE AND ADVOCATE FOR THE GEM THEATER'S CAPITAL IMPROVEMENT CAMPAIGN. 2.HISTORICAL RESEARCH: CONDUCT RESEARCH OF THE GEM THEATER'S HISTORICAL TIMELINE AND SIGNIFICANCE TO THE PIOCHE COMMUNITY THROUGH RECORDS, ARTIFACTS, AND DOCUMENTATION REVIEW; AUTHORED AND SUBMITTED NOMINATION FOR LISTING OF THE GEM THEATER TO THE NATIONAL REGISTER OF HISTORIC PLACES. 3.CONSTRUCTION MANAGEMENT: MANAGE PRE-CONSTRUCTION AND CONSTRUCTION ACTIVITIES TOWARD PROPERTY REHABILITATION AND REOPENING. 4.MARKETING AND PUBLIC RELATIONS: AUTHOR DIGITAL MEDIA CONTENT TO PROMOTE AWARENESS OF THE GEM THEATER'S CULTURAL SIGNIFICANCE AND CONTRIBUTIONS TO NEVADA HISTORY; RESPOND TO MEDIA INQUIRIES FOR NEWS FEATURES OF THE PROPERTY AND PROJECT.Expenses $14,604
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-4449777
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A25)
- Assets (IRS master file)
- $1,126,999
- Income (IRS master file)
- $18,594
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $18,594 | $31,104 | $1,126,999 | XML |
| 990 | December 2024 | $47,584 | $23,955 | $1,136,140 | XML |
| 990 | December 2023 | $1,062,225 | $9,027 | $1,114,158 | XML |
| 990-N for 2022 Officer: Melissa Clary | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Melissa Clary | December 31, 2020 | ≤ $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 84-4449777).
Questions about FRIENDS OF GEM THEATER
- What is the EIN of FRIENDS OF GEM THEATER?
- The employer identification number (EIN) of FRIENDS OF GEM THEATER is 84-4449777.
- Is FRIENDS OF GEM THEATER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FRIENDS OF GEM THEATER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF GEM THEATER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF GEM THEATER 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 FRIENDS OF GEM THEATER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF GEM THEATER?
- The 990 for the year ended December 31, 2025 names MELISSA CLARY.
- Who are the officers and directors of FRIENDS OF GEM THEATER?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF GEM THEATER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $18,594, expenses of $31,104 and total assets of $1,126,999 at year end.
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