GEMSTONE FOUNDATION: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- GEMSTONE FOUNDATION (EIN 68-0485452)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-15
- IRS object ID
- 201423199349200732
- Schema version
- 2013v3.1
- 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 | 2014-11-15T15:53:37-08:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 800020586 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rudy E Chompf CPA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20494 Galileo Ct | AddressLine1 |
| City | Friant | City |
| State | CA | State |
| ZIP Code | 93626 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680485452 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEMSTONE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEMS | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34301 THE FARM ROAD | AddressLine1 |
| City | WILDOMAR | City |
| State | CA | State |
| ZIP Code | 92595 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert Hoffman EdD | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 9512443834 | PhoneNum |
| Signature | 2014-11-15 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rudy E Chompf | PreparerPersonNm |
| PTIN | P00246675 | PTIN |
| Phone | 9497226748 | PhoneNum |
| Preparation | 2014-11-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.GEMSTONEFOUNDATION.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $55,659 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $55,659 | ProgramServiceRevenueAmt |
| Total Revenue | $55,659 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $11,137 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,178 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $1,848 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $44,733 | OtherExpensesTotalAmt |
| Total Expenses | $58,896 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$3,237 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $33,673 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$6,265 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $24,171 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,627 | BOYAmt |
| EOY | $26,982 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,046 | BOYAmt |
| EOY | $30 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,673 | BOYAmt |
| EOY | $27,012 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,841 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,673 | BOYAmt |
| EOY | $24,171 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SEE STATEMENT 1 | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| SEE STMT OF PROGRAM SERVICE ACCOMPLISHMENTS ITEM 1 | $12,000 |
| SEE STMT OF PROGRAM SERVICE ACCOMPLISHMENTS ITEM 2 | $10,000 |
| SEE STMT OF PROGRAM SERVICE ACCOMPLISHMENTS ITEM 3 | $8,000 |
| Other program services | $28,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $58,000 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Robert Hoffman EdD | ||||
| Executive Director | 20.00 | $0 | $0 | $0 |
| William Lambert MA | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Gina Day OD FCOVD | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Ellie Francis PhD OD | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Thomas Griffin JD PhD | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Betty Karnette | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Diane Watson | ||||
| Director | 0.00 | $0 | $0 | $0 |
| Maureen K Powers PhD | ||||
| Senior Scientist | 30.00 | $0 | $0 | $0 |
| Scott Folsom | ||||
| Director | 0.00 | $0 | $0 | $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 | Robert Hoffman EdD | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34301 The Farm Road | AddressLine1 |
| City | Wildomar | City |
| State | CA | State |
| ZIP Code | 92595 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9512443834 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $133,262 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $305,399 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $196,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,659 | CurrentTaxYearAmt |
| Total | $736,567 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $133,262 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $305,399 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $196,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,659 | CurrentTaxYearAmt |
| Total | $736,567 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $736,567 | PublicSupportTotal170Amt |
| Total Support | $736,567 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| General explanation attachment | STATEMENT 1 - ORGANIZATION'S PRIMARY EXEMPT PURPOSEGENERATE AND ADMINISTER RESOURCES TO SUPPORT RESEARCH, TEACHING AND SCHOLARSHIPS RELATED TO ENHANCING EDUCATIONAL PERFORMANCE. |
| Description of other expenses Part I line 16 | Description AmountPROGRAM EXPENSES 8,474EQUIPMENT REPAIRS 95TRAVEL 10,395INSURANCE 3,847DUES 4,820TELEPHONE 1,344OFFICE EXPENSE 5,829INTEREST 154SOFTWARE 9,775 |
| Other changes in net assets or fund balances Part I line 20 | Description AmountPRIOR YEAR ADJUSTMENT (6,265) |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearSECURITY DEPOSIT 30 30AMERICAN EXPRESS 5,016 0 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearCREDIT CARDS 0 2,416PAYROLL TAXES 0 425 |
| Other program services Part III line 31 | SEE STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS ITEMS 4 THROUGH 8 |