GEM LEGACY INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GEM LEGACY INC (EIN 82-5351981)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-27
- IRS object ID
- 202432409349200313
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-27T10:22:16-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161778032 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUDERIK & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32121 WOODWARD AVE STE 202 | AddressLine1Txt |
| City | ROYAL OAK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480730999 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 825351981 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEM LEGACY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEML | BusinessNameControlTxt |
| Phone | 2485453546 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4253 COOLIDGE HWY | AddressLine1Txt |
| City | ROYAL OAK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48073 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL DERY MERISHEKI | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 2485453546 | PhoneNum |
| Signature | 2024-06-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN E KUDERIK CPA | PreparerPersonNm |
| PTIN | P00033190 | PTIN |
| Phone | 2488357755 | PhoneNum |
| Preparation | 2024-08-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.GEMLEGACY.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $173,897 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $173,897 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $173,897 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $82,074 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $2,723 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $6,366 | OtherExpensesTotalAmt |
| Total Expenses | $91,163 | TotalExpensesAmt |
| Excess Or Deficit For Year | $82,734 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $209,005 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $291,739 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,005 | BOYAmt |
| EOY | $291,739 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,005 | BOYAmt |
| EOY | $291,739 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,005 | BOYAmt |
| EOY | $291,739 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | EXPAND THE NATURAL BENEFICIATION OF GEMSTONE MINING ON THE SURROUNDING COMMUNITY THROUGH KIDS, EDUCATION, AND ENTREPRENEURSHIP | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | EXPAND THE NATURAL BENEFICIATION OF GEMSTONE MINING ON THE SURROUNDING COMMUNITY THROUGH KIDS, EDUCATION, AND ENTREPRENEURSHIP | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $82,074 | GrantsAndAllocationsAmt |
| Program Service Expenses | $88,595 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $88,595 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| ROGER DERY | ||
| EXECUTIVE DI | 000.00 | $0 |
| VIRGINIA DERY | ||
| TREASURER | 000.00 | $0 |
| RACHEL DERY MERISHEKI | ||
| SECRETARY | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL DERY MERISHEKI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4253 COOLIDGE HWY | AddressLine1Txt |
| City | ROYAL OAK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48073 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2485453546 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,985 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,504 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $101,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,897 | CurrentTaxYearAmt |
| Total | $458,821 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,985 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,504 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $101,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,897 | CurrentTaxYearAmt |
| Total | $458,821 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $458,821 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,985 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,504 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $101,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,897 | CurrentTaxYearAmt |
| Total | $458,821 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 | NAME: KITARINI CASH CONTRIBUTION: 45,274 NAME: MWATATE ORPHANAGE CASH CONTRIBUTION: 5,308 NAME: MINER TOOLKITS CASH CONTRIBUTION: 12,919 NAME: GEM FACETING SCHOLARSHIPS CASH CONTRIBUTION: 6,000 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES PRINTING 3,515 EMAIL SYSTEM 214 AUTO EXPENSE 1,867 INSURANCE 651 DOORBOX DONATION PLATFORM 119 TOTAL 6,366 |
| FORM 990-EZ, PART III | EXPAND THE NATURAL BENEFICIATION OF GEMSTONE MINING ON THE SURROUNDING COMMUNITY THROUGH KIDS, EDUCATION, AND ENTREPRENEURSHIP |