2026-05-13T09:31:41-05:00 2025-06-30 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-07-01 232310084 Gemma Services % JULIE GOODIN GEMM 6108254440 512 W Township Line Road Plymouth MEeting PA 19462 JULIE GOODIN CHIEF FIN OFCR 6108254440 2026-05-15 true true THOMAS PARISI P00013287 2155462140 2026-05-15 2024 2025-03-06 01:10:19Z JULIE GOODIN 512 W Township Line Road Plymouth MEeting PA 19462 51472469 false X www.gemmaservices.org X 1984 PA 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. 16 15 619 240 0 0 2185109 3445453 46089793 47578996 91695 258200 43749 69595 48410346 51352244 0 0 0 0 32258471 35194901 0 0 1436275 13647765 14433366 45906236 49628267 2504110 1723977 34684008 60338467 4559510 5729444 30124498 54609023 X 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. false false 14062606 17340692 MARTIN LUTHER SCHOOL: 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 TO SUCCEED ACADEMICALLY IN A MAINSTREAM SCHOOL SETTING. STUDENTS ARE REFERRED FROM THEIR PUBLIC OR CHARTER SCHOOL, AND ALSO FROM THE GEMMA SERVICES RESIDENTIAL TREATMENT PROGRAM. EACH CHILD HAS AN INDIVIDUAL EDUCATIONAL PLAN THAT IDENTIFIES THEIR INSTRUCTIONAL NEEDS AND ANY ACCOMMODATIONS NEEDED. MLS IS LOCATED ON A BEAUTIFUL 35-ACRE CAMPUS AND FACILITIES AND SERVICES INCLUDE A GYMNASIUM, OUTDOOR RECREATIONAL FACILITIES, A LIBRARY, COMPUTER LAB WITH TECHNOLOGY INSTRUCTION, READING TUTORING, ART AND MUSIC PROGRAMMING, AND THE FULL RANGE OF ACADEMIC INSTRUCTION. 10810330 13046049 RESIDENTIAL TREATMENT PROGRAM: THE CHILDREN AND YOUTH SERVED IN THIS PROGRAM EXPERIENCE SERIOUS EMOTIONAL AND BEHAVIORAL HEALTH ISSUES. THE RT PROGRAM PROVIDES A THERAPEUTIC LIVING ENVIRONMENT THAT INCLUDES INDIVIDUALIZED TREATMENT, SUPERVISION, CARE AND NURTURING FOR YOUTH ON A 24-HOUR-A-DAY BASIS THROUGH OUTCOME-ORIENTED TREATMENT (PLANNING-IMPLEMENTATION-EVALUATION), PSYCHIATRIC EVALUATION, TRAUMA INFORMED THERAPY, CASE MANAGEMENT, BEHAVIOR MANAGEMENT AND HEALTH CARE. AVAILABLE THERAPIES INCLUDE INDIVIDUAL, FAMILY, GROUP, A HIGHLY STRUCTURED MILIEU, COUNSELING, BEHAVIORAL, AND MEDICATION. OUR RT PROGRAM INCLUDEs THERAPEUTIC AND RECREATIONAL ACTIVITIES TO HELP ENABLE THE YOUTH SERVED TO EXPERIENCE JOY AND OPPORTUNITES FOR CREATIVE EXPRESSION. ALL SERVICES ARE PROVIDED WITH THE VALUED PARTICIPATION OF BIOLOGICAL, ADOPTIVE, AND/OR FOSTER FAMILIES. 11851982 13381027 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. IN FY 24/25 OUR COMMUNITY BASED PROGRAMS SERVED MORE THAN 1690 YOUTH RANGING IN AGE FROM BIRTH TO 21 YEARS OLD AND THEIR FOSTER AND/OR BIOLOGICAL PARENTS, AND OUR PREVENTION SERVICES SERVED AN ADDITIONAL 232 FAMILIES. YOUTH IN FOSTER FAMILY CARE BENEFIT FROM COMMUNITY PLACEMENTS THAT ADDRESS THEIR EMOTIONAL, MEDICAL, BEHAVIORAL, SOCIAL, AND DEVELOPMENTAL NEEDS. THE PROGRAM OFFERS STRUCTURED HOME LIVING WITH FOSTER PARENTS WHO ARE TRAINED TO PROVIDE FOR THE SPECIFIC, IDENTIFIED NEEDS OF EACH CHILD. PREVENTION SERVICES, EMPOWERMENT CENTER, 3177834 3811228 IN-HOME PROTECTIVE SERVICES 3177834 3811228 39902752 true true false false false false false false false true true false false true true true false true true false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 47 0 true 619 true false false false false false true true false false false false false false X 16 15 false false false false false false false true true false false false true true true true true true true false AL AR CO DC FL GA IL KS KY ME MD PA X JULIE GOODIN 6108254440 512 W TOWNSHIP LINE ROAD PLYMOUTH MEETING PA 19462 X KRISTEN E M GAY PRES/CEO/BOARD MEMBER 40.0 1.0 X X 289793 0 8663 OMAR MATEO CHIEF OPS OFCR (TERM 05/2025) 40.0 0.0 X 209116 0 13774 JOAN D PLUMP CHIEF OF STAFF 40.0 0.0 X 211988 0 9972 JULIE GOODIN CHIEF FINANCIAL OFFICER 40.0 0.0 X 209127 0 10812 EVA MORRISON VICE PRESIDENT OF EDUCATION 40.0 0.0 X 189265 0 14561 JAMIE F BOWERS CHIEF INTEGRITY OFFICER 40.0 0.0 X 189618 0 13117 JANET FELDER FORMER CHRO 40.0 0.0 X 187666 0 7394 BRENDA S PONE SPEC MENTAL HEALTH WORK 80.0 0.0 X 179196 0 12835 NINA V ROGERS CHAIR/BOARD MEMBER 1.0 0.0 X X 0 0 0 C ANDREW KREPPS JR BOARD MEMBER 1.0 1.0 X 0 0 0 CLIFFORD HAUGEN TREASURER/BOARD MEMBER 1.0 1.0 X X 0 0 0 CONNIE MURPHY BOARD MEMBER 1.0 0.0 X 0 0 0 POLLY M SHAFFER VICE CHAIR/BOARD MEMBER 1.0 0.0 X X 0 0 0 CHRISTOPHER HOLLAND BOARD MEMBER 1.0 0.0 X 0 0 0 YARDLEY R JENKINS BOARD MEMBER 1.0 0.0 X 0 0 0 ELIZABETH S SLATE PHD BOARD MEMBER (THRU 5/1/25) 1.0 0.0 X 0 0 0 ROBENA L SPANGLER BOARD MEMBER (THRU 12/2024) 1.0 0.0 X 0 0 0 AURORA KRIPA BOARD MEMBER 1.0 0.0 X 0 0 0 COLLEEN LELLI EDD SECRETARY/BOARD MEMBER 1.0 0.0 X 0 0 0 MARIE BARNHURST BOARD MEMBER 1.0 0.0 X 0 0 0 RICHELL MANIGUALT BOARD MEMBER 1.0 0.0 X 0 0 0 ROY FAIRMAN BOARD MEMBER (EFF 10/24/24) 1.0 0.0 X 0 0 0 DARIN GRAY BOARD MEMBER (EFF 1/23/25) 1.0 0.0 X 0 0 0 1665769 0 91128 33 true true false KIMMEL BOGRETTE 482 NORRISTOWN RD BLUE BELL PA 19422 ARCHITECTS 1383640 MAINLINE JANITORIAL 100 MULBERRY COURT COLLEGEVILLE PA 19426 HOUSEKEEPING 355282 GDW CONSULTING 225 S ADAMS ST ARLINGTON VA 22204 CONSTRUCTION 258044 MOTUS9 2000 E 6TH STREET SUITE 3 AUSTIN TX 78702 EXECUTIVE COACHING 208748 BALLARD SPAHR 700 E GATE DR MOUNT LAUREL NJ 08054 LEGAL SERVICES 181924 10 83775 3361678 3445453 RESIDENTIAL TREATMENT 623990 13046049 13046049 COMMUNITY-BASED PROGRAMS 624100 13381027 13381027 MARTIN LUTHER SCHOOL 611600 17340692 17340692 PREVENTION 624100 3653715 3653715 OTHER PROGRAMS 624100 157513 157513 47578996 230077 230077 0 0 0 0 0 9270 18853 0 0 9270 18853 28123 28123 189820 83775 120225 69595 69595 0 0 0 0 0 0 0 51352244 47578996 327795 0 0 0 0 564728 474702 78685 11341 0 28489423 23959306 3957816 572301 689538 573240 102578 13720 3289617 2734782 489377 65458 2161595 1797015 321567 43013 0 218962 81450 137512 82500 30689 51811 0 0 0 3913413 3095899 777710 39804 0 1051309 680547 320086 50676 0 0 842807 477073 365626 108 141528 92996 48140 392 0 30983 8775 18082 4126 52083 51970 113 0 421183 326189 93704 1290 848543 738047 99280 11216 FOSTER CARE 2018667 2018667 REPAIRS AND MAINTENANCE 1471753 273254 1181085 17414 STAFF RECRUITMENT & DEVELOPMEN 751675 578022 164936 8717 BAD DEBT EXPENSE 426879 426879 2161081 1483250 81132 596699 49628267 39902752 8289240 1436275 1008628 8827595 5275593 4721978 524555 1184533 5325432 3499612 0 0 0 0 0 0 0 0 890964 679333 33492555 11764841 3698624 21727714 0 5058 0 0 0 0 0 0 17960212 19692644 34684008 60338467 3398592 3256716 0 0 0 368405 0 0 0 0 0 0 731015 736562 0 0 429903 1367761 4559510 5729444 X 11370269 33176459 18754229 21432564 30124498 54609023 34684008 60338467 X 1723977 7 22760541 X false true X true true true X 8945463 2612677 2408643 2336507 3445453 19748743 0 0 8945463 2612677 2408643 2336507 3445453 19748743 293548 19455195 1832 394 28652 89113 230077 350068 0 0 20098811 197473871 0.96798 0.99014 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71878691 89237 6689944 73167 78584705 64706803 3862 8033017 101650 763341 71878691 59687383 3705 5585398 116324 453359 64706803 49567428 19448069 -7736053 649588 942473 59687383 40401411 41902 10153719 913108 116496 49567428 0.66940 0.29640 0.03420 false true true 2123098 2123098 12280489 10082937 2197552 1752565 1255126 497439 17336403 426778 16909625 21727714 BENEFICIAL INT IN PERPETUITY 18233223 DUE FROM FOUNDATION 212807 RIGHT TO USE ASSET 1246614 19692644 0 CURRENT PORTIONS OF LEASE LIABILITY 1367761 1367761 X 58078457 7 -15246827 -15246820 73325277 -21973033 -21973033 51352244 49831777 203510 203510 49628267 49628267 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR GENERAL OPERATIONS OR, IF SPECIFIED, IN ACCORDANCE WITH THE RESTRICTION PLACED UPON A FUND. THE ENDOWMENT FUND BALANCES IN PART V ALSO INCLUDE FUNDS FROM GEMMA FOUNDATION WHICH IS A RELATED ENTITY REPORTED IN SCHEDULE R. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2025. THERE WAS NO RELATED INTEREST OR PENALTIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. EACH ORGANIZATION FILES SEPARATE TAX RETURNS AND, AT JUNE 30, 2025, ALL REQUIRED TAX RETURNS HAVE BEEN FILED. THE ORGANIZATION EVALUATES TAX POSITIONS REQUIRING RECOGNITION USING A MORE-LIKELY-THAN-NOT THRESHOLD, AND THOSE TAX POSITIONS REQUIRING RECOGNITION ARE MEASURED AT THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE ORGANIZATION HAS EVALUATED THE LIKELIHOOD OF ITS TAX-EXEMPT STATUS BEING CHALLENGED AS REMOTE. ACCORDINGLY, AS OF JUNE 30, 2025, THE ORGANIZATION HAS NOT INCLUDED ANY INCOME TAX PROVISIONS, INCLUDING INTEREST AND PENALTIES, IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 917,851. GEMMA FOUNDATION -16,164,678. TOTAL SCHEDULE D, PART XI, LINE 2D -15,246,827. PART XI, LINE 4B - OTHER ADJUSTMENTS: TRANSFER FROM GEMMA FOUNDATION -21,852,808. SPECIAL EVENT EXPENSES -120,225. TOTAL SCHEDULE D, PART XI, LINE 4B -21,973,033. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 10,120. SPECIAL EVENTS EXPENSES 120,225. GEMMA FOUNDATION 73,167. TOTAL SCHEDULE D, PART XII, LINE 2D 203,512. true true true true true true false false false false false false false false false true LINE 3: GEMMA SERVICES HAS BEEN IN PLACE FOR MORE THAN 160 YEARS AND ITS NONDISCRIMINATORY NATURE IS WELL KNOWN BY VIRTUE OF THE PUBLISHED MATERIALS AND ITS HISTORY. THE APPROVED PRIVATE SCHOOL, MARTIN LUTHER SCHOOL (MLS), HAS BEEN IN OPERATION FOR MORE THAN 50 YEARS AND IS A K-12 SCHOOL DEDICATED TO EMPOWERING CHILDREN FACING EXTREME DIFFICULTIES. BEYOND ROBUST ACADEMICS AND A GROWING INTERSCHOLASTIC ATHLETIC PROGRAM, MLS'S CURRICULUM AND METHODS CENTER ON CURIOSITY, COLLABORATION, AND RELATIONSHIPS THAT SUPPORT EACH CHILD'S GROWTH. ITS STAFF ARE INSPIRED BY SUCCESS STORIES AND SET AMBITIOUS GOALS WHILE NURTURING CREATIVITY ACROSS OUR CAMPUS. PRIORITIZING COMPASSIONATE RELATIONSHIPS AND TEAMWORK, MLS VALUES FEEDBACK AND ADVOCATES FOR JUSTICE. ITS DESIGN ENCOURAGES GROWTH AND PROBLEM-SOLVING, FOSTERING A LEARNING CULTURE THROUGH SUCCESS AND FAILURE. WITH SMALL CLASSES AND A HIGH STAFF-TO-STUDENT RATIO, MLS OFFERS AN EXCEPTIONAL EDUCATIONAL EXPERIENCE TAILORED TO EACH STUDENT'S NEEDS. CHEF'S 2025 273595 83775 189820 25673 45098 11371 11984 26099 0 273595 83775 189820 25673 45098 11371 11984 26099 120225 69595 X true false false false false false false false false KRISTEN E M GAY PRES/CEO/BOARD MEMBER 288761 0 0 0 1032 0 8663 0 0 0 298456 0 0 0 JOAN D PLUMP CHIEF OF STAFF 209505 0 0 0 2483 0 6384 0 3588 0 221960 0 0 0 JAMIE F BOWERS CHIEF INTEGRITY OFFICER 189383 0 0 0 235 0 5658 0 7458 0 202734 0 0 0 JULIE GOODIN CHIEF FINANCIAL OFFICER 207888 0 0 0 1239 0 4720 0 6092 0 219939 0 0 0 OMAR MATEO CHIEF OPS OFCR (TERM 05/2025) 48827 0 0 0 160289 0 6315 0 7459 0 222890 0 0 0 EVA MORRISON VICE PRESIDENT OF EDUCATION 188514 0 0 0 751 0 5122 0 9439 0 203826 0 0 0 BRENDA S PONE SPEC MENTAL HEALTH WORK 178999 0 0 0 197 0 5376 0 7459 0 192031 0 0 0 JANET FELDER FORMER CHRO 117624 0 0 0 70042 0 1101 0 6293 0 195060 0 0 0 PART I, LINE 4A - SEVERANCE PAYMENT: SEVERANCE PAYMENTS WERE PAID DURING THE CALENDAR YEAR TO THE FOLLOWING: OMAR MATEO - $ 160,000 JANET FELDER - $ 69,958 FORM 990, PART III, LINE 4D OUR PREVENTION SERVICES INCLUDE A FAMILY EMPOWERMENT CENTER AND IN-HOME PROTECTIVE SERVICES, THE GOAL OF WHICH IS TO SUPPORT CHILDREN AND FAMILIES IN OVERCOMING CHALLENGES, STRENGTHEN COMMUNITY SUPPORTS, AND PREVENT INVOLVEMENT WITH THE CHILD WELFARE SYSTEMS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD HAS DELEGATED REVIEW OF THE FORM 990 TO THE CHIEF FINANCIAL OFFICER AND THE FINANCE COMMITTEE. THE INDEPENDENT AUDITORS PREPARE THE FORM 990. THE FORM 990 IS FIRST REVIEWED BY THE CHIEF FINANCIAL OFFICER AND PRESIDENT/CEO AND THEN BY THE FINANCE COMMITTEE BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT ALL OFFICERS OR TRUSTEES ANNUALLY CERTIFY ANY AND ALL POSSIBLE CONFLICTS OF INTEREST. ALL CONFLICTS OF INTEREST ARE DISCUSSED WITH THE PERSONS INVOLVED. PERSONS INVOLVED WITH POSSIBLE CONFLICTS RECUSED THEMSELVES FROM DISCUSSION OF THE TRUSTEES TO DETERMINE THE APPROPRIATE RESOLUTION OF THE CONFLICT. PERSONS WITH NOTED CONFLICTS ARE RECUSED FROM VOTING ON SUCH MEASURES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ALSO IS THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES AND REVIEWS THE PRESIDENT/CEO'S JOB PERFORMANCE. THE BOARD REVIEWS AND SETS THE PRESIDENT'S COMPENSATION. THE CHIEF FINANCIAL OFFICER AND PRESIDENT DEVELOP A BUDGET WITH RECOMMENDATIONS FOR COMPENSATION TO THE FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS AND APPROVES THE BUDGET AND MAKES A RECOMMENDATION TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST FORM, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 917,851. BAD DEBT EXPENSE -10,118. TRANSFER FROM GEMMA FOUNDATION 21,852,808. TOTAL 22,760,541. GEMMA FOUNDATION 512 W TOWNSHIP LINE RD PLYMOUTH MEETING PA 19462 232815451 SUPPORT GEMMA PA 501(C)(3) LINE 12A, I GEMMA SVCS true false false false false false false false false false false false false false false true false false false true GEMMA FOUNDATION S 21852808 FMV PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: GEMMA FOUNDATION EIN: 23-2815451 512 W. TOWNSHIP LINE RD PYLMOUTH MEETING, PA 19462