Gem Center

The information for Gem Center is as of the organization's most recent filing in December 2019. This organization is located in Parker, CO and has only been in existence for 1 year since its inception in 2018.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Gem Center's NTEE code is B28. The "B" tells us that the organization is classified along with Education. The "28" tells us that the organization is a Special Education organization. The NTEE describes Special Education organizations as those providing educational services including special placement and individualized programming, instruction and support services for children and youth who are gifted or have disabilities and require appropriately modified curricula, teaching methodologies and instructional materials in order to learn.

Every organization is also governed by a specific section of the Internal Revenue Code. The most common type is a 501(c)(3) organization. The Gem Center is also a 501(c)(3) organization. The IRS describes these organizations as those engaged in Religious, Educational, Charitable, Scientific, Literary, Public Safety, Amateur Sports, or Prevention of Cruelty to Children or Animals work.

The mission of the Gem Center is to provide a unique academic, social-emotional and safe learning environment for children with high functioning autism and co-occurring social-emotional and behavioral challenges using evidence-based, integrated and interdisciplinary programming designed to ensure that learners reach their full potential.

Program Areas

The Gem Center provides learning opportunities for students with Level 1 Autism and additional, co-occurring social-emotional challenges (ADHD, anxiety, etc.). These learners have not yet had consistent success in a traditional learning environment and excel when their educational and social-emotional needs are met. Many of the students at the Gem Center thrive in an individualized, low-ratio environment and blossom when their unique strengths and special interests are integrated into their day. With the help of the Gem Center, students have been able to progress in their grade levels and find meaning and purpose in their activities.

Organization Staffing

Gem Center has 19 employees, none of whom were paid more than $100k according to the organization's most recent 990 tax filing. There are currently no volunteers supporting the paid staff.

Board Governance

Gem Center is not well governed, given the information provided. With only two voting members, there is a lack of oversight and accountability. Furthermore, there are no independent members, which means that the board of directors is not sufficiently held to account. Additionally, there are no documented board or committee meetings, and the organization does not have any policies in place to prevent conflicts of interest, disclosure of conflicts, whistleblower protection, document retention, or substantiation and review of leadership and officer salaries. Finally, the organization does not provide copies of the 990 to the board prior to filing. All of these factors indicate that Gem Center is not well governed.

Organization Growth

Gem Center has seen a significant increase in program service revenue from 2018 to 2019, growing from $113.4K to $686.2K. However, their total revenue, total expenses, and total employees all remained the same over this time period.