Civic Intelligence

Silver Springs - Martin Luther School Foundation

EIN 23-2815451 • 501(c)3 • Plymouth Meeting, PA

Pub. 78 Eligible

Profile

The organization is operated exclusively for the benefit of silver springs martin luther school, a 501(c)(3) organization that provides services to children.

512 W Township Line RoadPlymouth Meeting, PA 19462

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

9th percentile

0.01x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.10x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$300,145

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

179%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$55,718,187

Up $6,263,650 (+13%) from 2023

Liabilities

Up

$306,169

Up $35,231 (+13%) from 2023

Net Assets

Up

$55,412,018

Up $6,228,419 (+13%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin99th percentile

Revenue

Up

$3,157,388

Up $2,024,566 (+179%) from 2023

Expenses

Up

$34,664

Up $12,055 (+53%) from 2023

Net Income

Up

$3,122,724

Up $2,012,511 (+181%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $2,574,254Liabilities 2010: $11,174Net Assets 2010: $2,563,0802010Assets 2011: $2,553,257Liabilities 2011: $3,000Net Assets 2011: $2,550,2572011Assets 2012: $2,457,224Liabilities 2012: $57,661Net Assets 2012: $2,399,5632012Assets 2013: $2,341,845Liabilities 2013: $3,100Net Assets 2013: $2,338,7452013Assets 2014: $2,399,871Liabilities 2014: $3,393Net Assets 2014: $2,396,4782014Assets 2015: $2,450,778Liabilities 2015: $6,786Net Assets 2015: $2,443,9922015Assets 2016: $2,511,051Liabilities 2016: $6,600Net Assets 2016: $2,504,4512016Assets 2017: $2,717,267Liabilities 2017: $6,600Net Assets 2017: $2,710,6672017Assets 2018: $3,410,795Liabilities 2018: $85,201Net Assets 2018: $3,325,5942018Assets 2019: $3,641,997Liabilities 2019: $87,186Net Assets 2019: $3,554,8112019Assets 2020: $26,278,423Liabilities 2020: $783,462Net Assets 2020: $25,494,9612020Assets 2021: $31,337,417Liabilities 2021: $214,076Net Assets 2021: $31,123,3412021Assets 2022: $44,814,893Liabilities 2022: $248,329Net Assets 2022: $44,566,5642022Assets 2023: $49,454,537Liabilities 2023: $270,938Net Assets 2023: $49,183,5992023Assets 2024: $55,718,187Liabilities 2024: $306,169Net Assets 2024: $55,412,0182024

Highlighted filing

2024

Assets$55,718,187
Liabilities$306,169
Net Assets$55,412,018
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0Expenses 2010: $6,4812010Expenses 2011: $8,1532011Expenses 2012: $4,9152012Expenses 2013: $6,3832013Revenue 2014: $123,865Expenses 2014: $8,634Net Income 2014: $115,2312014Revenue 2015: $57,434Expenses 2015: $9,395Net Income 2015: $48,0392015Revenue 2016: $57,626Expenses 2016: $11,642Net Income 2016: $45,9842016Revenue 2017: $77,597Expenses 2017: $9,247Net Income 2017: $68,3502017Revenue 2018: $67,929Expenses 2018: $8,044Net Income 2018: $59,8852018Revenue 2019: $69,049Expenses 2019: $10,522Net Income 2019: $58,5272019Revenue 2020: $951,336Expenses 2020: $14,953Net Income 2020: $936,3832020Revenue 2021: $9,073,970Expenses 2021: $21,525Net Income 2021: $9,052,4452021Revenue 2022: $867,270Expenses 2022: $34,318Net Income 2022: $832,9522022Revenue 2023: $1,132,822Expenses 2023: $22,609Net Income 2023: $1,110,2132023Revenue 2024: $3,157,388Expenses 2024: $34,664Net Income 2024: $3,122,7242024

Highlighted filing

2024

Revenue$3,157,388
Expenses$34,664
Net Income$3,122,724
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,718,187
Liabilities
$306,169
Net assets
$55,412,018
Revenue
$3,157,388
Expenses
$34,664
Net income
$3,122,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$55.7$0.31$55.4$3.16$0.03$3.12
2023Detailed filing. Detailed filing data is available for this year.$49.5$0.27$49.2$1.13$0.02$1.11
2022Detailed filing. Detailed filing data is available for this year.$44.8$0.25$44.6$0.87$0.03$0.83
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$0.21$31.1$9.07$0.02$9.05
2020Detailed filing. Detailed filing data is available for this year.$26.3$0.78$25.5$0.95$0.01$0.94
2019Detailed filing. Detailed filing data is available for this year.$3.64$0.09$3.55$0.07$0.01$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.41$0.09$3.33$0.07$0.01$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.72$0.01$2.71$0.08$0.01$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.51$0.01$2.50$0.06$0.01$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.45$0.01$2.44$0.06$0.01$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.12$0.01$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.06$2.40$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.00$2.55$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.01$2.56$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$10,303,086
Mission and Program Overview

Mission

The organization is operated exclusively for the benefit of silver springs martin luther school, a 501(c)(3) organization that provides services to children.

Operated execusively for the benefit of gemma services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$49,270,636$55,525,862▲ $6,255,226
Investments Other Securities$100,788$105,349▲ $4,561
Savings and Temporary Cash Investments$80,823$84,686▲ $3,863
Prepaid Expenses and Deferred Charges$2,290$2,290→ $0
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$49,454,537$55,718,187▲ $6,263,650
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$192,405$229,979▲ $37,574
Accounts Payable and Accrued Expenses$78,533$76,190▼ $2,343
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$270,938$306,169▲ $35,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,353,112$47,732,592▲ $5,379,480
Net Assets With Donor Restrictions$6,830,487$7,679,426▲ $848,939
Total Net Assets Fund Balance$49,183,599$55,412,018▲ $6,228,419
Total Liabilities and Net Assets / Fund Balance$49,454,537$55,718,187▲ $6,263,650

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$48,328,735$3,862▲ $6,990,374$829,759$54,457,980
2022$43,876,931$3,705▲ $5,118,162$547,074$48,328,735
2021$30,318,733$19,448,069▼ $4,297,810$1,557,743$43,876,931
2020$24,825,605$41,902▲ $6,480,830$1,008,622$30,318,733
2019$1,866,459$21,340,758▲ $2,337,000$718,612$24,825,605
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
J Christopher GagnierChairperson
Kristen E M Gay PhdPresident/CEO/trustee
William H Black Jr EsqVice Chair
Clifford HaugenTrustee
Joan Plump EsqTrustee
Nancy B WolcottTrustee
Natasha Strother LassiterTrustee
Dianne P Manges CfaSecretary
C Andrew Krepps JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,862
Program Service Revenue
$0
Investment Income
$3,153,526
Other Revenue
$0
All Other Contributions
$3,862
Change in Net Assets
$3,122,724

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,157,388
Revenue Not Reported on Form 990
$3,948,282
Total Revenue per Audited Statements
$7,105,670
Total Revenue per Form 990
$3,157,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$13,056-$13,056
Fees for Services Other$0$9,998$0$9,998
Fees for Services Accounting-$8,500-$8,500
Insurance-$3,110-$3,110
Total Functional Expenses$0$34,664$0$34,664

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$34,664
Total Expenses per Audited Statements$34,664
Total Expenses per Form 990$34,664
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Gemma Services$229,979
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 4:

“The governing documents were updated to reflect the change in the organization's name to "gemma foundation".”

FORM 990, PART VI, SECTION A, LINE 8B:

“There are no committees of the governing body for which documentation would be required.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The board has delegated review of the form 990 to the chief financial officer and gemma services' 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 gemma services' finance committee before submission.”

FORM 990, PART VI, SECTION B, LINE 12C:

“Gemma foundation 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 recuse 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:

“All compensation is form related organizations”

FORM 990, PART VI, SECTION C, LINE 18:

“The organization makes its form 990 available to the public upon request”

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.”

Filing and Contact Details

Filer

Filer Name
Gemma Foundation
EIN
23-2815451
In Care Of
% KRISTEN E M GAY PHD
Phone
6108254440
Address
512 W Township Line Road, Plymouth Meeting, PA 19462

Signing Officer

Name
Julie Goodin
Title
Chief Fin Ofcr
Phone
6108254440
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Goodin
Formed
1995
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Withumsmithbrown Pc
Address
1835 MARKET STREET SUITE 1710, PHILADELPHIA, PA 19103-2945
Preparer
Richard Ruvelson
Phone
2155462140
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfers to gemma services -842,587. Change in value of perpetual trust 4,561. Total -838,026.”

Form 990 Part IX Line 11G

“Description:other professional fees total fees:9998”

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment funds are used for general operations, or if specified, in accordance with the restriction place upon the fund.”

PART X, LINE 2:

“Gemma services and gemma foundation are exempt from federal income tax under section 501(c)(3) of the internal revenue code. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the organization, and has concluded that as of june 30, 2024, and 2023 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization had no unrecognized benefits at june 30, 2024 and 2023 and has incurred no interest or penalties related to income taxes for the periods presented in the consolidated financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of perpetual trust 4,561.”

Raw XML AppendixShowing 400 of 597 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt078533
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt076190
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OPERATED EXECUSIVELY FOR THE BENEFIT OF GEMMA SERVICES.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt03862
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0KRISTEN E M GAY PHD
IRS990/BooksInCareOfDetail/PhoneNum06108254440
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0512 W TOWNSHIP LINE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PLYMOUTH MEETING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd019462
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0true
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03862
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03153526
IRS990/CYOtherExpensesAmt034664
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt03122724
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt034664
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03157388
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF GEMMA SERVICES, A 501(C)(3) ORGANIZATION THAT PROVIDES ADOPTION AND PERMANENCY SERVICES, FOSTER FAMILY CARE, MENTAL HEALTH PROGRAMS, A SPECIAL EDUCATION SCHOOL (MARTIN LUTHER SCHOOL), AND PREVENTION PROGRAMS FOR THOUSANDS OF INDIVIDUALS EACH YEAR.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt06830487
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt07679426
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08500
IRS990/FeesForServicesAccountingGrp/TotalAmt08500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt013056
IRS990/FeesForServicesLegalGrp/TotalAmt013056
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09998
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt09998
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt81.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt028000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt126769
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KRISTEN E M GAY PHD
IRS990/Form990PartVIISectionAGrp/PersonNm1JOAN PLUMP ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm2J CHRISTOPHER GAGNIER
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM H BLACK JR ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm4DIANNE P MANGES CFA
IRS990/Form990PartVIISectionAGrp/PersonNm5C ANDREW KREPPS JR
IRS990/Form990PartVIISectionAGrp/PersonNm6CLIFFORD HAUGEN
IRS990/Form990PartVIISectionAGrp/PersonNm7NATASHA STROTHER LASSITER
IRS990/Form990PartVIISectionAGrp/PersonNm8NANCY B WOLCOTT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0272145
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1217705
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CEO/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/SecuritiesAmt01916657
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt09062355
IRS990/GrossReceiptsAmt010303086
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt03110
IRS990/InsuranceGrp/TotalAmt03110
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01236869
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01236869
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0100788
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0105349
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt049270636
IRS990/InvestmentsPubTradedSecGrp/EOYAmt055525862
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt07145698
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF GEMMA SERVICES, A 501(C)(3) ORGANIZATION THAT PROVIDES SERVICES TO CHILDREN AND FAMILIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt049183599
IRS990/NetAssetsOrFundBalancesEOYAmt055412018
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01916657
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01916657
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03943721
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt042353112
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt047732592
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-838026
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0192405
IRS990/OtherLiabilitiesGrp/EOYAmt0229979
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02290
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02290
IRS990/PrincipalOfficerNm0JULIE GOODIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03705
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01129117
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt022609
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01110213
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt022609
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01132822
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03122724
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080823
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084686
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0232310084
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0842587
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0GEMMA SERVICES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0842587
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.87650
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt035232
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt048328735
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt03862
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt054457980
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06990374
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0829759
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0122989
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt043876931
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt03705
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt048328735
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05118162
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0547074
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt034318
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt030318733
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt019448069
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt043876931
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-4297810
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01557743
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt020982
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt024825605
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt041902
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt030318733
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06480830
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01008622
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01866459
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt021340758
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt024825605
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02337000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0718612
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt034664
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03943721
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0229979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GEMMA SERVICES
IRS990ScheduleD/OtherRevenueAmt04561
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.08980
IRS990ScheduleD/RevenueNotReportedAmt03948282
IRS990ScheduleD/RevenueSubtotalAmt03157388
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR GENERAL OPERATIONS, OR IF SPECIFIED, IN ACCORDANCE WITH THE RESTRICTION PLACE UPON THE FUND.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GEMMA SERVICES AND GEMMA FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, AND 2023 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAD NO UNRECOGNIZED BENEFITS AT JUNE 30, 2024 AND 2023 AND HAS INCURRED NO INTEREST OR PENALTIES RELATED TO INCOME TAXES FOR THE PERIODS PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN VALUE OF PERPETUAL TRUST 4,561.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.03370
IRS990ScheduleD/TotalExpensesPerForm990Amt034664
IRS990ScheduleD/TotalLiabilityAmt0229979

Document Assets

No mirrored PDF or thumbnail assets are attached yet.