{"success":true,"data":{"_id":882523264,"filings":[{"Organization":{"value":null,"Person":["RICHARD MONTANARO"],"Title":["MANAGING DIR"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development","year":2024,"name":"GEMA HERNANDEZ VAZQUEZ FOUNDATION","phone":6788997777,"website":"WWW.PROJECTGEMA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD MONTANARO","year_formation":null,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 338, CALHOUN, GA, 30703, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":30703},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":114,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":114,"Total revenue":114,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":907,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":907,"Management services":0,"Legal":0,"Accounting":300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":601,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":306,"Fundraising Expenses":601}},"Assets":{"value":40104,"Non-interest bearing cash":32604,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":7500,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":42100,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":42100},"Fund balance":{"value":-1996,"Net assets without donor restriction":-1996,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":0.0,"percentile":0.01663311242255882},"Operating Margin":{"score":-6.956140350877193,"percentile":0.010947119222594346},"Liabilities to Assets Ratio":{"score":1.049770596449232,"percentile":0.045351939341202456},"Operating Reserve Ratio":{"score":44.21609702315325,"percentile":0.9785393205974061},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-1.2131397637795276,"percentile":0.003757923086612608},"Revenue Growth":{"score":-0.8077617328519856,"percentile":0.008523031895787367},"Asset Growth":{"score":1.380995583144324,"percentile":0.9992323709560346},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.35324661884885894,"percentile":0.055159574776572115}},"source_xml":"202520749349300802_public.xml"},{"Organization":{"value":null,"Person":["RICHARD MONTANARO"],"Title":["MANAGING DIR"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development","year":2025,"name":"GEMA HERNANDEZ VAZQUEZ FOUNDATION","phone":6788997777,"website":"WWW.PROJECTGEMA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD MONTANARO","year_formation":null,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"P O BOX 338, CALHOUN, GA, 30703, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":30703},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":0,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":408,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":408,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":275,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":133,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":133,"Management And General Expenses":275,"Fundraising Expenses":0}},"Assets":{"value":196,"Non-interest bearing cash":196,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2600,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2600},"Fund balance":{"value":-2404,"Net assets without donor restriction":-2404,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.32598039215686275,"percentile":0.4586564410752983},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":13.26530612244898,"percentile":0.0037256261133042624},"Operating Reserve Ratio":{"score":0.4803921568627451,"percentile":0.24281186574914532},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-1.017973379966968,"percentile":0.007373601222278301},"Revenue Growth":{"score":-0.830806257521059,"percentile":0.008010692495291656},"Asset Growth":{"score":0.3405527435184525,"percentile":0.9367791036683304},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42105986075879037,"percentile":0.15706996844041746}},"source_xml":"202610749349300011_public.xml"},{"Organization":{"value":null,"Person":["RICHARD MONTANARO"],"Title":["MANAGING DIR"],"Hours":[10.0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development","year":2022,"name":"GEMA HERNANDEZ VELAZQUEZ FOUNDATION","phone":6788997777,"website":"WWW.PROJECTGEMA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD MONTANARO","year_formation":null,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 338, CALHOUN, GA, 30703, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":30703},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9959,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":9959,"Total revenue":9959,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8417,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":8417,"Management services":0,"Legal":200,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":53,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":8164,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":8217,"Management And General Expenses":200,"Fundraising Expenses":0}},"Assets":{"value":1542,"Non-interest bearing cash":1542,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1542,"Net assets without donor restriction":1542,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9762385648093145,"percentile":0.8838449485632346},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15483482277337082,"percentile":0.7048671820593929},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.18320066532018534,"percentile":0.10743859607995458},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8088494919199359,"percentile":0.9639251633324887}},"source_xml":"202332589349300733_public.xml"},{"Organization":{"value":null,"Person":["RICHARD MONTANARO"],"Title":["MANAGING DIR"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development","year":2023,"name":"GEMA HERNANDEZ VELAZQUEZ FOUNDATION","phone":6788997777,"website":"WWW.PROJECTGEMA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD MONTANARO","year_formation":null,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"P O BOX 338, CALHOUN, GA, 30703, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":30703},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8209,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8209,"Total revenue":8209,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":10954,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10954,"Management services":0,"Legal":0,"Accounting":300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":8711,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1943,"SUPPLIES (BIBLES)":1926,"FOOD":17},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1943,"Management And General Expenses":300,"Fundraising Expenses":8711}},"Assets":{"value":239,"Non-interest bearing cash":239,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1442,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1442},"Fund balance":{"value":-1203,"Net assets without donor restriction":-1203,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.1773781267117035,"percentile":0.4504557611594016},"Fundraising Efficiency":{"score":0.0,"percentile":0.01663311242255882},"Operating Margin":{"score":-0.33438908515044463,"percentile":0.10387983399769987},"Liabilities to Assets Ratio":{"score":6.03347280334728,"percentile":0.006734312959148391},"Operating Reserve Ratio":{"score":0.021818513784918753,"percentile":0.03201287563969469},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.34906990698005824,"percentile":0.050883502323722005}},"source_xml":"202431929349301313_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["RICHARD MONTANARO"],"Title":["MANAGING DIR"],"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"value":null,"mission":"To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development","year":2025,"name":"GEMA HERNANDEZ VAZQUEZ FOUNDATION","phone":6788997777,"website":"WWW.PROJECTGEMA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RICHARD MONTANARO","year_formation":null,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"P O BOX 338, CALHOUN, GA, 30703, USA","city":"CALHOUN","state":"GA","country":"USA","zip_code":30703},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":0,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":408,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":408,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":275,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":133,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":133,"Management And General Expenses":275,"Fundraising Expenses":0}},"Assets":{"value":196,"Non-interest bearing cash":196,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2600,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2600},"Fund balance":{"value":-2404,"Net assets without donor restriction":-2404,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.32598039215686275,"percentile":0.4586564410752983},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":13.26530612244898,"percentile":0.0037256261133042624},"Operating Reserve Ratio":{"score":0.4803921568627451,"percentile":0.24281186574914532},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-1.017973379966968,"percentile":0.007373601222278301},"Revenue Growth":{"score":-0.830806257521059,"percentile":0.008010692495291656},"Asset Growth":{"score":0.3405527435184525,"percentile":0.9367791036683304},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42105986075879037,"percentile":0.15706996844041746}},"source_xml":"202610749349300011_public.xml"},"sector":"Religion Related","donation_categories":[],"zakat_policy":null},"error":null}