Gems Ministries Inc
Nonprofit profile at a glance
- EIN
- 832363568
- IRS 990-EZ coverage
- 2019–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Hookstown, PA, USA
- Phone
- 4122925378
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
Reported finances
- Revenue
- $5,690
- Expenses
- $4,619
- Assets
- $3,350
- Liabilities
- $320
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- LESLIE K MCELHANEY (CHAIRMAN)
- DARLENE WAGNER (TREASURER)
- KEVIN MCELHANEY (BOARD MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Empowering young girls
What it reported doing in 2025
Donations drive - galentines fundraiser
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 2
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 1.8%; rating input score 2
- Program expense ratio: 2.3%; rating input score 2
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 18.8%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -20.3% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: -3.2% per year; rating input score 0; 39th percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 1.8% of revenue deployed · 2.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $105 in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 8 current checks pass · 2 findings to review
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2019 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.
- High — Financial Efficiency: Mission deployment rate scored 2/100.
- High — Financial Efficiency: Program expense ratio scored 2/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.