Gemma Services FY2023 filing

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Gemma Services accompanies people of all ages through life's challenges using individualized, data-informed support. We envision a world where every person knows they matter.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $3.6M a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $25K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.4M
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$40.6M
-21% vs prior year
Spent
$39.6M
To programs
82%
Net assets
$26.2M
By yearFY2020–FY2025
Revenue
$40.6M
FY2023▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$37.9M
FY2021$42.0M
FY2022$51.6M
FY2023$40.6M
FY2024$48.4M
FY2025$51.4M
Expenses
$39.6M
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$39.1M
FY2021$39.3M
FY2022$36.5M
FY2023$39.6M
FY2024$45.9M
FY2025$49.6M
Net assets
$26.2M
FY2023▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$23.5M
FY2021$30.8M
FY2022$24.5M
FY2023$26.2M
FY2024$30.1M
FY2025$54.6M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $32.4M Management & general 17% · $6.6M Fundraising 2% · $635K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President/CEO/Trustee
$253,059Pt VII · Sec A
Chief of Staff
$201,287Pt VII · Sec A
Chief Financial Officer
$200,680Pt VII · Sec A
School Director
$176,795Pt VII · Sec A
Vice President Operations
$154,125Pt VII · Sec A
Vice President Community Based Programs
$151,165Pt VII · Sec A
Vice President of Residential Services
$143,435Pt VII · Sec A
$0Pt VII · Sec A

Kristen E M Gay’s $290K as Pres/CEO/Board Member is at the 73rd percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kristen E M Gay$289,793$272,145$253,059$245,749$233,191$233,191
Kathleen M Comly———$226,447$261,316$261,316
Joan D Plump$211,988$217,705$201,287$193,331$186,575$186,575
Julie Goodin$209,127—————
Omar Mateo$209,116—————
Janet Felder$187,666$202,494————
Wendy Wait—$140,838$200,680$192,654$184,787$184,787
Jamie F Bowers$189,618—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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3 programs · $29.4M · in their own filed words · FY2022
01

Martin Luther School

In fy 22/23 martin luther school (MLS) served 234 students in grades k-9. A pennsylvania department of education approved private school that is licensed as a private academic school, MLS provides an individualized educational program designed to meet the needs of children whose emotional and behavioral difficulties disrupt their ability…

$10.9Mprogram expense
02

Community Based Programs

Our community based programs provide: outpatient mental health services; foster family care; adoption services; intensive behavioral health services in a child's home or school; a family empowerment center, and other in-home prevention services to help youth and familes avoid crisis.

$9.8Mprogram expense
03

Residential Treatment Program

In fy 22/23 the residential treatment (RT) program on our plymouth meeting campus served 96 boys and girls, ages 6-14. The children and youth served in this program experience serious emotional and behavioral health issues.

$8.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 3 funders$25K
See all 3 funders →
Grants paid · 6 grants · $80K · 2019–2022
Unitemized GrantFY2022$30,090
Unitemized GrantFY2021$19,266
Unitemized GrantFY2020$11,663
Unitemized GrantFY2020$8,500
Unitemized GrantFY2019$5,000
Unitemized GrantFY2019$5,000

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $3.1M federal money spent
Maternal, Infant and Early Childhood Home Visiting GrantDepartment of Health and Human Services · ALN 93.870 · Through Pennsylvania Department of Human Services and 1 more$1.4M
Foster Care Title Iv-EDepartment of Health and Human Services · ALN 93.658 · Through City of Philadelphia Department of Human Services$1.1M
Substance Abuse and Mental Health Services Projects of Regional and National SignificanceDepartment of Health and Human Services · ALN 93.248 · Direct$231K
Title I Grants to Local Educational AgenciesDepartment of Education · ALN 84.010 · Through Pennsylvania Department of Education$121K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Pennsylvania Department of Labor, Education and Community Services and 1 more$103K

Plus 3 smaller programs.

The auditor reported no findings.

Year ending Jun 2024 · $2.9M federal money spent
Provider Relief Fund and American Rescue Plan (arp) Rural DistributionDepartment of Health and Human Services · ALN 93.870 · Through City of Philadelphia Department of Hman Services$1.2M
Foster Care Title Iv-EDepartment of Health and Human Services · ALN 93.658 · Through City of Philadelphia Department of Human Services$1.1M
Education Stabilization FundDepartment of Education · ALN 84.425D · Through Pennsylvania Department of Education, Colonial School District$133K
Title I Grants to Local Educational AgenciesDepartment of Education · ALN 84.010 · Through Pennsylvania Department of Education, Colonial School District$133K
Special Education Grants to StatesDepartment of Education · ALN 84.027 · Through Pennsylvania Department of Education$97K

Plus 4 smaller programs.

The auditor reported no findings.

Year ending Jun 2023 · $2.0M federal money spent
Foster Care_title Iv-EDepartment of Health and Human Services · ALN 93.658 · Through City of Philadelphia Department of Human Services and 1 more$802K
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$610K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$248K
Title I Grants to Local Educational AgenciesDepartment of Education · ALN 84.010 · Through Pennsylvania Department of Education, Colonial School District$113K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Philadelphia Department of Labor, Education and Community Services$101K

Plus 3 smaller programs.

The auditor reported no findings.

Year ending Jun 2022 · $2.1M federal money spent
Foster Care_title Iv-EDepartment of Health and Human Services · ALN 93.658 · Through City of Philadelphia Department of Human Services and 1 more$797K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$518K
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$343K
Title I Grants to Local Educational AgenciesDepartment of Education · ALN 84.010 · Through Pennsylvania Department of Education, Colonial School District$145K
National School Lunch ProgramDepartment of Agriculture · ALN 10.555 · Through Pennsylvania Department of Agriculture and 1 more$117K

Plus 4 smaller programs.

The auditor reported no findings.

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$40.6M
Ln 12
Fees for servicesLn 2g$38.0M
Gifts and grantsLn 1h$2.4M
Other incomeLn 4–11$124K
Money outPt IX
$39.6M
Ln 25
Programscol B$32.4M
Managementcol C$6.6M
Fundraisingcol D$635K
Owns and owesPt X
$26.2M
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$30.7M
LiabilitiesLn 26$4.4M
PeoplePt VI, VII
19
listed · VII A
PaidVII A7
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$708K
Fundraising eventsLn 1c$76K
Fees for servicesLn 2g$38.0M
Investment incomeLn 3$29K
Other incomeLn 4–11$124K
Total revenueLn 12$40.6M
Assets in detailPt X, end of year
CashLn 1$984K
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$3.8M
Land, buildings, equipmentLn 10c$3.1M
Other assetsLn 15$17.0M
Total assetsLn 16$30.7M
LiabilitiesLn 26$4.4M
Net assetsLn 32$26.2M
OperationsPt I, VI
EmployeesI 5619
VolunteersI 6240
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY23FY22FY21FY20FY19
End of yearLn 1g$64.7M$59.7M$49.6M$40.4M$11.9M
Given inLn 1b$4K$19.4M$42K$28.8M
SpentLn 1d–1f$570K$1.6M$1.0M$962K$44K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$3.6M$3.8M
Land, buildings, equipmentLn 10c$2.8M$3.1M
Total assetsLn 16$28.2M$30.7M
LiabilitiesLn 26$3.7M$4.4M
Net assetsLn 32$24.5M$26.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$30K$30K
Pay of current officers, directors and key staffLn 5$515K$126K$361K$29K
Other salaries and wagesLn 7$23.1M$19.4M$3.3M$365K
Pension plan contributionsLn 8$405K$330K$69K$7K
Other employee benefitsLn 9$2.3M$1.9M$361K$36K
Payroll taxesLn 10$1.7M$1.4M$296K$29K
Legal feesLn 11b$239K$112K$128K
Other fees for servicesLn 11g$3.7M$3.4M$274K$15K
Office expensesLn 13$980K$656K$290K$34K
OccupancyLn 16$545K$249K$294K$812
TravelLn 17$102K$62K$40K$106
Conferences, conventions and meetingsLn 19$62K$30K$30K$3K
InterestLn 20$36K$35K$1K
Depreciation, depletion and amortizationLn 22$166K$137K$27K$1K
InsuranceLn 23$493K$424K$61K$7K
Other expenses (24a–d)Ln 24$4.8M$3.7M$968K$84K
All other expensesLn 24e$423K$352K$46K$25K
Total functional expensesLn 25$39.6M$32.4M$6.6M$635K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 13, 2026 $51.4M$49.6M$1.7M$54.6M 990 PDF
FY2024Filed with the IRS May 6, 2025 $48.4M$45.9M$2.5M$30.1M 990 PDF
FY2023 ViewingFiled with the IRS May 14, 2024 $40.6M$39.6M$994K$26.2M 990 PDF
FY2022Filed with the IRS May 8, 2023 $51.6M$36.5M$15.1M$24.5M 990 PDF
FY2021Filed with the IRS Jan 27, 2022 $42.0M$39.3M$2.7M$30.8M 990 PDF
FY2020Filed with the IRS May 12, 2021 $37.9M$39.1M−$1.2M$23.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $40,585,539 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,612,677$2,408,643
I-9 Program service revenuePrior year $32,724,593$38,024,666
I-10 Investment incomePrior year $16,339,694$28,652
I-11 Other revenuePrior year −$82,480$123,578
I-12 Total revenuePrior year $51,594,484$40,585,539
I-13 Grants and similar amounts paidPrior year $19,266$30,090
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $25,298,229$28,080,886
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $11,134,124$11,480,176
I-18 Total expensesPrior year $36,451,619$39,591,152
I-19 Revenue less expensesPrior year $15,142,865$994,387
Part VI · Governance 12 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $40,585,539 across 8 lines filed
VIII-1c Fundraising events$76,142
VIII-1e Government grants$708,082
VIII-1f All other contributions, gifts and grants$1,624,419
VIII-1h Total contributions, gifts and grants$2,408,643
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $38,024,666$38,024,666
VIII-3 Investment incomeExcluded from tax $28,652$28,652
VIII-8 Net income from fundraising eventsExcluded from tax $123,578$123,578
VIII-12 Total revenueRelated to mission $38,024,666 · Unrelated business $0 · Excluded from tax $152,230$40,585,539
Part IX · Statement of functional expenses $39,591,152 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $30,090$30,090
IX-5 Pay of current officers, directors and key staffPrograms $125,546 · Management $360,563 · Fundraising $28,981$515,090
IX-7 Other salaries and wagesPrograms $19,446,265 · Management $3,327,711 · Fundraising $364,700$23,138,676
IX-8 Pension plan contributionsPrograms $329,544 · Management $68,757 · Fundraising $6,782$405,083
IX-9 Other employee benefitsPrograms $1,878,969 · Management $361,103 · Fundraising $36,207$2,276,279
IX-10 Payroll taxesPrograms $1,420,215 · Management $296,316 · Fundraising $29,227$1,745,758
IX-11b Legal feesPrograms $111,615 · Management $127,812$239,427
IX-11g Other fees for servicesPrograms $3,369,831 · Management $273,802 · Fundraising $14,947$3,658,580
IX-13 Office expensesPrograms $655,814 · Management $290,462 · Fundraising $33,589$979,865
IX-16 OccupancyPrograms $249,412 · Management $294,283 · Fundraising $812$544,507
IX-17 TravelPrograms $61,525 · Management $39,967 · Fundraising $106$101,598
IX-19 Conferences, conventions and meetingsPrograms $29,674 · Management $29,546 · Fundraising $3,250$62,470
IX-20 InterestPrograms $34,621 · Management $1,203$35,824
IX-22 Depreciation, depletion and amortizationPrograms $137,314 · Management $27,337 · Fundraising $1,071$165,722
IX-23 InsurancePrograms $424,185 · Management $61,485 · Fundraising $6,937$492,607
IX-24 Other expenses (24a–d)Programs $3,725,743 · Management $967,640 · Fundraising $83,633$4,777,016
IX-24e All other expensesPrograms $352,190 · Management $45,863 · Fundraising $24,507$422,560
IX-25 Total functional expensesPrograms $32,382,553 · Management $6,573,850 · Fundraising $634,749$39,591,152
Part X · Balance sheet $30,671,976 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $3,431,325$983,640
X-2 Savings and temporary cash investmentsStart of year $213,404$2,799,201
X-3 Pledges and grants receivableStart of year $896,663$594,174
X-4 Accounts receivableStart of year $4,112,567$5,360,736
X-9 Prepaid expenses and deferred chargesStart of year $730,329$809,291
X-10c Land, buildings and equipment, netStart of year $2,810,200$3,138,037
X-15 Other assetsStart of year $15,980,248$16,986,897
X-16 Total assetsStart of year $28,174,736$30,671,976
X-17 Accounts payable and accrued expensesStart of year $2,387,744$2,459,370
X-19 Deferred revenueStart of year $472,845$670,634
X-25 Other liabilitiesStart of year $0$527,938
X-26 Total liabilitiesStart of year $3,697,323$4,445,008
X-27 Net assets without donor restrictionsStart of year $7,723,428$9,156,948
X-28 Net assets with donor restrictionsStart of year $16,753,985$17,070,020
X-32 Total net assets or fund balancesStart of year $24,477,413$26,226,968
X-33 Total liabilities and net assetsStart of year $28,174,736$30,671,976
Part XI · Reconciliation of net assets $26,226,968 net assets at year end
XI-1 Total revenue$40,585,539
XI-2 Total expenses$39,591,152
XI-3 Revenue less expenses$994,387
XI-4 Net assets at start of year$24,477,413
XI-9 Other changes in net assets$755,168
XI-10 Net assets at end of year$26,226,968

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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