2026-05-13T09:19:07-05:00 2025-06-30 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-07-01 232815451 Gemma Foundation % KRISTEN E M GAY PHD 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 2024 2025-03-06 01:10:19Z JULIE GOODIN 512 W Township Line Road Plymouth Meeting PA 19462 55033123 false X N/A X 1995 PA OPERATED EXECUSIVELY FOR THE BENEFIT OF GEMMA SERVICES. 7 6 0 6 0 0 3862 89237 0 0 3153526 3427081 0 0 3157388 3516318 0 0 0 0 0 0 0 0 0 34664 73167 34664 73167 3122724 3443151 55718187 39465671 306169 291498 55412018 39174173 X THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF GEMMA SERVICES, A 501(C)(3) ORGANIZATION THAT PROVIDES SERVICES TO CHILDREN AND FAMILIES. false false 0 0 0 THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF GEMMA SERVICES, A 501(C)(3) ORGANIZATION THAT PROVIDES SERVICES TO CHILDREN AND FAMILIES. 0 true true false false false false false false false true false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 7 6 false false false false false false false true false false false false true true true false true false false false PA X KRISTEN E M GAY PHD 6108254440 512 W TOWNSHIP LINE RD PLYMOUTH MEETING PA 19462 KRISTEN E M GAY PHD CEO/PRESIDENT 1.0 40.0 X X 0 289793 8663 J CHRISTOPHER GAGNIER CHAIR 1.0 0.0 X 0 0 0 WILLIAM H BLACK JR ESQ BOARD MEMBER (TERM 09/2024) 1.0 0.0 X 0 0 0 DIANNE P MANGES CFA VICE CHAIR 1.0 0.0 X 0 0 0 C ANDREW KREPPS JR TREASURER 1.0 1.0 X 0 0 0 CLIFFORD HAUGEN BOARD MEMBER 1.0 1.0 X 0 0 0 NANCY B WOLCOTT SECRETARY 1.0 1.0 X 0 0 0 AURORA KRIPA BOARD MEMBER 1.0 1.0 X 0 0 0 0 289793 8663 0 false true false 0 89237 89237 0 1078729 1078729 0 0 0 0 0 53865157 51516805 2348352 2348352 2348352 0 0 0 0 0 0 0 0 0 0 3516318 3427081 0 0 0 0 0 0 0 0 0 0 0 34523 34523 9650 9650 0 0 0 22786 22786 0 0 0 0 0 0 0 0 0 0 0 3610 3610 MISCELLANEOUS 2598 2598 73167 0 73167 0 X 0 0 84686 89150 0 0 0 0 0 0 0 0 0 0 0 0 2290 0 0 0 55525862 39263812 105349 112709 0 0 0 0 0 0 55718187 39465671 76190 78691 0 0 0 0 0 0 0 0 0 0 0 0 0 0 229979 212807 306169 291498 X 47732592 30918683 7679426 8255490 55412018 39174173 55718187 39465671 X 3443151 2164442 -21845438 X false true X true false X X 1 GEMMA SERVICES 232310084 2 true 21852808 0 1 21852808 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54457980 89237 5598893 21852808 73167 38220135 48328735 3862 6990374 829759 35232 54457980 43876931 3705 5118162 547074 122989 48328735 30318733 19448069 -4297810 1557743 34318 43876931 24825605 41902 6480830 1008622 20982 30318733 0.80900 0.12790 0.06310 false false 0 DUE TO GEMMA SERVICES 212807 212807 X 58078457 2164442 74250505 76414947 -18336490 21852808 21852808 3516318 49831777 49758610 49758610 73167 73167 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: 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 AN 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 PERPETUAL TRUST 7,370. GEMMA SERVICES REVENUE 74,243,135. TOTAL SCHEDULE D, PART XI, LINE 2D 74,250,505. PART XI, LINE 4B - OTHER ADJUSTMENTS: TRANSFER TO GEMMA SERVICES 21,852,808. PART XI, LINE 4B - OTHER ADJUSTMENTS: GEMMA SERVICES EXPENSES 49,758,610. false false false false false false false false false KRISTEN E M GAY PHD CEO/PRESIDENT 0 288761 0 0 0 1032 0 8663 0 0 0 298456 0 0 PART I, LINE 3: CEO/President compensation is determined by a related organization. Compensation is determined by the compensation committee, compensation survey or study and approval by the board or compensation committee. 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. FORM 990, PART XI, LINE 9 TRANSFERS TO GEMMA SERVICES -21,852,808. CHANGE IN VALUE OF PERPETUAL TRUST 7,370. TOTAL -21,845,438. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:22786 GEMMA SERVICES 512 W TOWNSHIP LINE ROAD PLYMOUTH MEETING PA 19462 232310084 PROVIDES SERV PA 501(C)(3) LINE 2 NA false false false false false false false false false false false false false false false true false false true false GEMMA SERVICES R 21852808 FMV