Gema Hernandez Vazquez Foundation

Nonprofit profile at a glance

EIN
882523264
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Calhoun, GA, USA
Phone
6788997777
Rating confidence
Limited
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$0
Expenses
$408
Assets
$196
Liabilities
$2,600

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • RICHARD MONTANARO (MANAGING DIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To purchase and distribute illustrated bibles to economically disadvantaged children ages 7-10 to encourage reading skills and religious development

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 13
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 32.6%; rating input score 33
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0.48; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 13.27; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -101.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -83.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 34.1% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 32.6% of spending went to programs
  • Governance: 1 of 1 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $133 in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.