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Nonprofiteer
← GEMMA SERVICES

Form 990 for tax year 2024

Filed by GEMMA SERVICES.

Totals

Total revenue
$51,352,244
Total expenses
$49,628,267
Contributions and grants received
$3,445,453
Grants paid
$0
Program service revenue
$47,578,996
Investment income
$258,200
Other revenue
$69,595
Total assets, end of year
$60,338,467
Total liabilities, end of year
$5,729,444
Net assets or fund balances, end of year
$54,609,023
Program services expenses (Part IX)
$39,902,752
Management and general expenses
$8,289,240
Fundraising expenses
$1,436,275
Program service expenses (Part III)
$39,902,752

Program services were 80.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $83,775

  • 1f · All other contributions, gifts and grants

    $3,361,678

  • 2a · Program service revenue: RESIDENTIAL TREATMENT

    total $13,046,049 · related or exempt $13,046,049

  • 2b · Program service revenue: COMMUNITY-BASED PROGRAMS

    total $13,381,027 · related or exempt $13,381,027

  • 2c · Program service revenue: MARTIN LUTHER SCHOOL

    total $17,340,692 · related or exempt $17,340,692

  • 2d · Program service revenue: PREVENTION

    total $3,653,715 · related or exempt $3,653,715

  • 2e · Program service revenue: OTHER PROGRAMS

    total $157,513 · related or exempt $157,513

  • 3 · Investment income

    total $230,077 · excluded $230,077

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $9,270 · other assets $18,853

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $9,270 · other assets $18,853

  • 7d · Net gain or loss

    total $28,123 · excluded $28,123

  • 8a · Fundraising events: gross income

    $189,820

  • 8a · Fundraising events: contributions included on line 1c

    $83,775

  • 8b · Fundraising events: direct expenses

    $120,225

  • 8c · Net income from fundraising events

    total $69,595 · excluded $69,595

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $564,728 · program services $474,702 · management and general $78,685 · fundraising $11,341

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $28,489,423 · program services $23,959,306 · management and general $3,957,816 · fundraising $572,301

  • 8 · Pension plan contributions

    total $689,538 · program services $573,240 · management and general $102,578 · fundraising $13,720

  • 9 · Other employee benefits

    total $3,289,617 · program services $2,734,782 · management and general $489,377 · fundraising $65,458

  • 10 · Payroll taxes

    total $2,161,595 · program services $1,797,015 · management and general $321,567 · fundraising $43,013

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $218,962 · program services $81,450 · management and general $137,512

  • 11c · Fees: accounting

    total $82,500 · program services $30,689 · management and general $51,811

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $3,913,413 · program services $3,095,899 · management and general $777,710 · fundraising $39,804

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $1,051,309 · program services $680,547 · management and general $320,086 · fundraising $50,676

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $842,807 · program services $477,073 · management and general $365,626 · fundraising $108

  • 17 · Travel

    total $141,528 · program services $92,996 · management and general $48,140 · fundraising $392

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $30,983 · program services $8,775 · management and general $18,082 · fundraising $4,126

  • 20 · Interest

    total $52,083 · program services $51,970 · management and general $113

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $421,183 · program services $326,189 · management and general $93,704 · fundraising $1,290

  • 23 · Insurance

    total $848,543 · program services $738,047 · management and general $99,280 · fundraising $11,216

  • 24a · Other expenses: FOSTER CARE

    total $2,018,667 · program services $2,018,667

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $1,471,753 · program services $273,254 · management and general $1,181,085 · fundraising $17,414

  • 24c · Other expenses: STAFF RECRUITMENT & DEVELOPMEN

    total $751,675 · program services $578,022 · management and general $164,936 · fundraising $8,717

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $426,879 · program services $426,879

  • 24e · All other expenses

    total $2,161,081 · program services $1,483,250 · management and general $81,132 · fundraising $596,699

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,008,628 · end of year $8,827,595

  • 2 · Savings and temporary cash investments

    beginning of year $5,275,593 · end of year $4,721,978

  • 3 · Pledges and grants receivable

    beginning of year $524,555 · end of year $1,184,533

  • 4 · Accounts receivable

    beginning of year $5,325,432 · end of year $3,499,612

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $890,964 · end of year $679,333

  • 10a · Land, buildings and equipment: cost or other basis

    $33,492,555

  • 10b · Land, buildings and equipment: accumulated depreciation

    $11,764,841

  • 10c · Land, buildings and equipment, net

    beginning of year $3,698,624 · end of year $21,727,714

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $5,058

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $17,960,212 · end of year $19,692,644

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,398,592 · end of year $3,256,716

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $368,405

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $731,015 · end of year $736,562

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $429,903 · end of year $1,367,761

  • 27 · Net assets without donor restrictions

    beginning of year $11,370,269 · end of year $33,176,459

  • 28 · Net assets with donor restrictions

    beginning of year $18,754,229 · end of year $21,432,564

Mission and programs · 2024

Mission

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.

  • 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.

    Expenses $14,062,606 · Revenue $17,340,692

  • 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.

    Expenses $10,810,330 · Revenue $13,046,049

  • 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.

    Expenses $11,851,982 · Revenue $13,381,027

  • PREVENTION SERVICES, EMPOWERMENT CENTER,

  • IN-HOME PROTECTIVE SERVICES

    Expenses $3,177,834 · Revenue $3,811,228

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kristen E M Gay

    PRES/CEO/BOARD MEMBER

    Total calculated
    $298,456
    From this org
    $289,793
    From related orgs
    $0
    Other
    $8,663
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $288,761
    Bonus
    $0
    Other
    $1,032
    Deferred
    $8,663
    Nontaxable benefits
    $0
    Filer's total
    $298,456
  • Omar Mateo

    CHIEF OPS OFCR (TERM 05/2025)

    Total calculated
    $222,890
    From this org
    $209,116
    From related orgs
    $0
    Other
    $13,774
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $48,827
    Bonus
    $0
    Other
    $160,289
    Deferred
    $6,315
    Nontaxable benefits
    $7,459
    Filer's total
    $222,890
  • Joan D Plump

    CHIEF OF STAFF

    Total calculated
    $221,960
    From this org
    $211,988
    From related orgs
    $0
    Other
    $9,972
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,505
    Bonus
    $0
    Other
    $2,483
    Deferred
    $6,384
    Nontaxable benefits
    $3,588
    Filer's total
    $221,960
  • Julie Goodin

    CHIEF FINANCIAL OFFICER

    Total calculated
    $219,939
    From this org
    $209,127
    From related orgs
    $0
    Other
    $10,812
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $207,888
    Bonus
    $0
    Other
    $1,239
    Deferred
    $4,720
    Nontaxable benefits
    $6,092
    Filer's total
    $219,939
  • Eva Morrison

    VICE PRESIDENT OF EDUCATION

    Total calculated
    $203,826
    From this org
    $189,265
    From related orgs
    $0
    Other
    $14,561
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,514
    Bonus
    $0
    Other
    $751
    Deferred
    $5,122
    Nontaxable benefits
    $9,439
    Filer's total
    $203,826
  • Jamie F Bowers

    CHIEF INTEGRITY OFFICER

    Total calculated
    $202,735
    From this org
    $189,618
    From related orgs
    $0
    Other
    $13,117
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,383
    Bonus
    $0
    Other
    $235
    Deferred
    $5,658
    Nontaxable benefits
    $7,458
    Filer's total
    $202,734
  • Janet Felder

    FORMER CHRO

    Total calculated
    $195,060
    From this org
    $187,666
    From related orgs
    $0
    Other
    $7,394
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,624
    Bonus
    $0
    Other
    $70,042
    Deferred
    $1,101
    Nontaxable benefits
    $6,293
    Filer's total
    $195,060
  • Brenda S Pone

    SPEC MENTAL HEALTH WORK

    Total calculated
    $192,031
    From this org
    $179,196
    From related orgs
    $0
    Other
    $12,835
    Hours/week
    80

    Schedule J breakdown matched by us

    Base
    $178,999
    Bonus
    $0
    Other
    $197
    Deferred
    $5,376
    Nontaxable benefits
    $7,459
    Filer's total
    $192,031
  • Nina V Rogers

    CHAIR/BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • C Andrew Krepps Jr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Clifford Haugen

    TREASURER/BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Connie Murphy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Polly M Shaffer

    VICE CHAIR/BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Christopher Holland

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Yardley R Jenkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Elizabeth S Slate PhD

    BOARD MEMBER (THRU 5/1/25)

    Total calculated
    $0
    Hours/week
    1
  • Robena L Spangler

    BOARD MEMBER (THRU 12/2024)

    Total calculated
    $0
    Hours/week
    1
  • Aurora Kripa

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Colleen Lelli EdD

    SECRETARY/BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Marie Barnhurst

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Richell Manigualt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Roy Fairman

    BOARD MEMBER (EFF 10/24/24)

    Total calculated
    $0
    Hours/week
    1
  • Darin Gray

    BOARD MEMBER (EFF 1/23/25)

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • GEMMA FOUNDATION

    501(C)(3) · SUPPORT GEMMA · PA · controlled entity

    Directly controlled by GEMMA SVCS

Provenance

Return type
form_990
Tax year
2024
Filed
15 May 2026
IRS schema version
2024v5.2
Source object
202601339349301910

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