2024-05-14T16:03:21-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 232310084 SILVER SPRINGS - MARTIN LUTHER SCHOOL SILV 6108254440 512 W TOWNSHIP LINE ROAD PLYMOUTH MEETING PA 19462 JULIE GOODIN CFO 6108254440 2024-05-14 1 JULIE GOODIN 999009999 0 STEVEN GLUECK P00856557 2155677770 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GEMMA SERVICES KRISTEN EM GAY 512 W TOWNSHIP LINE ROAD PLYMOUTH MEETING PA 19462 40673134 0 X GEMMASERVICES.ORG X 1984 PA CHANGING LIVES BY TRANSFORMING HOPE INTO ACTION FOR CHILDREN, YOUTH, & FAMILIES FACING EMOTIONAL & BEHAVIORAL CHALLENGES 13 12 541 214 0 0 2612677 2408643 32724593 38024666 16339694 28652 -82480 123578 51594484 40585539 19266 30090 0 0 25298229 28080886 0 0 634749 11134124 11480176 36451619 39591152 15142865 994387 28174736 30671976 3697323 4445008 24477413 26226968 X GEMMA SERVICES CHANGES LIVES BY TRANSFORMING HOPE INTO ACTION FOR CHILDREN, YOUTH, AND FAMILIES FACING EMOTIONAL AND BEHAVIORAL CHALLENGES. WE ENVISION A WORLD IN WHICH CHILDREN, YOUTH, AND FAMILIES FEEL VALUED AND HAVE THE TOOLS TO REALIZE THEIR HIGHEST POTENTIAL. WE VALUE: EACH INDIVIDUAL AND FAMILY AS PRECIOUS AND DESERVING; A SAFE AND NURTURING COMMUNITY THAT IS SENSITIVE TO EXPERIENCES OF TRAUMA; DIVERSITY, INCLUSION, AND A COMMUNITY WHERE EVERYONE BELONGS; A CULTURE OF LEARNING; THE HIGHEST STANDARDS OF EXCELLENCE AND DATA-INFORMED PRACTICES, AND OUR FAITH-BASED HERITAGE AND RICH TRADITION OF SERVICE. 0 0 10901847 30090 13752986 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 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. 8696253 10110696 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. 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 OPPORTUNITIES FOR CREATIVE EXPRESSION. ALL SERVICES ARE PROVIDED WITH THE VALUED PARTICIPATION OF BIOLOGICAL, ADOPTIVE, AND/OR FOSTER FAMILIES. 9784748 12551962 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 22/23 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. 2999705 1609022 OUR PREVENTION SERVICES INCLUDE A FAMILY EMPOWERMENT CENTER, THE GOAL OF WHICH IS TO SUPPORT CHILDREN AND FAMILIES IN OVERCOMING CHALLENGES, STRENGTHEN COMMUNITY SUPPORTS, AND PREVENT INVOLVEMENT WITH THE CHILD WELFARE SYSTEM. 2999705 1609022 32382553 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 68 0 1 541 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA AL AR CO DC FL GA IL KS KY ME MD MA MI MN NV NH NJ NY NC OH OR RI SC TN UT VA WA WV WI AK X KRISTEN EM GAY PRESIDENTCEO 6108254440 512 W TOWNSHIP LINE ROAD PLYMOUTH MEETINGS PA 19462 NINA V ROGERS CHAIR/TRUSTEE 1.00 X X 0 0 0 C ANDREW KREPPS JR TRUSTEE/PAST CHAIRPERSON 1.00 1.05 X X 0 0 0 CLIFFORD HAUGEN TREASURER/TRUSTEE 1.00 1.00 X 0 0 0 CONNIE MURPHY TRUSTEE 1.00 X X 0 0 0 POLLY M SHAFFER SECRETARY/TRUSTEE 1.00 X X 0 0 0 WILLIAM H BLACK ESQ TRUSTEE 1.00 1.00 X 0 0 0 CHRISTOPHER HOLLAND TRUSTEE 1.00 X 0 0 0 YARDLEY R JENKINS TRUSTEE 1.00 X 0 0 0 ELIZABETH S SLATE PHD TRUSTEE 1.00 X 0 0 0 ROBENA L SPANGLER TRUSTEE 1.00 X 0 0 0 JOHN SUNDQUIST TRUSTEE 1.00 X 0 0 0 NANCY B WOLCOTT TRUSTEE 1.00 1.00 X 0 0 0 KRISTEN E M GAY PRESIDENT/CEO/TRUSTEE 40.00 1.05 X X 253059 0 26000 WENDY WAIT CHIEF FINANCIAL OFFICER 40.00 X X 200680 0 20237 JOAN D PLUMP CHIEF OF STAFF 40.00 0.05 X 201287 0 26516 EVA MORRISON SCHOOL DIRECTOR 40.00 X 176795 0 12469 NEIL CLARK VICE PRESIDENT OPERATIONS 40.00 X 154125 0 13500 MELISSA HARVEY VICE PRESIDENT COMMUNITY BASED PROGRAMS 40.00 X 151165 0 12190 SARAH KLINE VICE PRESIDENT OF RESIDENTIAL SERVICES 40.00 X 143435 0 4150 1280546 0 115062 22 0 1 0 CRAIG GINSBURG 600 BETHLEHEM PIKE ERDENHEIM PA 19038 PHYSICIAN 186480 HIMABINDU KONERU 14 FOX HUNT CIRCLE PLYMOUTH PA 19462 PHYSICIAN 124560 2 76142 708082 1624419 2408643 MARTIN LUTHER SCHOOL 611600 13752986 13752986 COMMUNITY-BASED PROGRAMS 624100 12551962 12551962 RESIDENTIAL TREATMENT 623990 10110696 10110696 PREVENTION 624100 1558883 1558883 OTHER PROGRAMS 624100 50139 50139 38024666 28652 28652 211173 76142 87595 123578 123578 40585539 38024666 0 152230 30090 30090 515090 125546 360563 28981 23138676 19446265 3327711 364700 405083 329544 68757 6782 2276279 1878969 361103 36207 1745758 1420215 296316 29227 239427 111615 127812 3658580 3369831 273802 14947 979865 655814 290462 33589 544507 249412 294283 812 101598 61525 39967 106 62470 29674 29546 3250 35824 34621 1203 165722 137314 27337 1071 492607 424185 61485 6937 CHILDREN'S DIRECT EXPEN 2307690 2305973 1717 0 REPAIRS AND MAINTENANCE 1110472 576628 514652 19192 STAFF RECRUITMENT & EDU 963444 510725 447057 5662 PROGRAM SUPPLIES 395410 332417 4214 58779 422560 352190 45863 24507 39591152 32382553 6573850 634749 3431325 983640 213404 2799201 896663 594174 4112567 5360736 730329 809291 15586883 12448846 2810200 3138037 15980248 16986897 28174736 30671976 2387744 2459370 472845 670634 836734 787066 0 527938 3697323 4445008 X 7723428 9156948 16753985 17070020 24477413 26226968 28174736 30671976 X 994387 755168 X 0 1 X 1 1 1 X 1634116 2769706 8945463 2628447 6321708 22299440 1634116 2769706 8945463 2628447 6321708 22299440 3705 22295735 14559 69884 1832 394 28652 115321 22414761 166638052 0.99470 0.97680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59687383 3705 5585398 116324 453359 64706803 49567428 19448069 -7736053 649588 942473 59687383 40401411 41902 10153719 913108 116496 49567428 11894429 28755415 713091 961852 -328 40401411 11753325 185486 38929 5453 11894429 0.65000 0.33000 0.02000 0 1 1 123098 123098 11930679 9672401 2258278 2944611 2429321 515290 588495 347124 241371 3138037 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 16277280 DUE FROM FOUNDATION 192405 RIGHT TO USE ASSET 517212 16986897 CURRENT PORTIONS OF LEASE LIABILITY 527938 527938 X 41701715 466828 466828 41234887 -649348 -649348 40585539 39952160 361008 361008 39591152 0 39591152 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 SILVER SPRINGS - MARTIN LUTHER SCHOOL FOUNDATION D/B/A GEMMA FOUNDATION WHICH IS A RELATED ENTITY REPORTED IN SCHEDULE R. PART X, LINE 2: GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN TAX POSITIONS. GAAP PRESCRIBES A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. GEMMA SERVICES BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 466,828. PART XI, LINE 4B - OTHER ADJUSTMENTS: TRANSFER FROM FOUNDATION -561,753. SPECIAL EVENT EXPENSES -87,595. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 273,413. SPECIAL EVENT EXPENSES 87,595. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SEE PART II LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY: MARTIN LUTHER SCHOOL DBA 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 AT SSMLS, 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. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE ORGANIZATION RECEIVED ASSISTANCE FROM THE STATE AND VARIOUS SCHOOL DISTRICTS FOR ORGANIZATION AND PROGRAM SUPPORT, AND FINANCIAL AID. CHEFS 287315 76142 211173 30630 7162 49803 287315 76142 211173 30630 7162 49803 87595 123578 1 TUITION ASSISTANCE 3 30090 CASH PART I, LINE 2: GEMMA SERVICES OCCASIONALLY PROVIDES SUPPORT/ASSISTANCE IN THE AREA OF FORMER RESIDENTIAL CLIENTS TO FURTHER THEIR HIGHER EDUCATION. FINANCIAL ASSISTANCE IS GRANTED BASED ON THE DIRECT APPROVAL OF THE CEO BASED UPON SPECIFIC CLIENT REQUESTS. WHERE POSSIBLE, FUNDS ARE PAID DIRECTLY TO THE ACADEMIC INSTITUTION OR HOUSING AGENCY. ACCOUNTS PAYABLE RECORDS DOCUMENT THE DISBURSEMENTS. IN THE CASE OF FINANCIAL ASSISTANCE DIRECT TO THE INDIVIDUAL CLIENT, RECEIPTS OR EXTERNAL DOCUMENTATION IS REQUIRED AND RETAINED WITH THE ACCOUNTS PAYABLE FILES. X 0 0 X X 0 0 0 0 0 0 0 0 0 KRISTEN E M GAY PRESIDENT/CEO/TRUSTEE 253059 0 0 0 0 0 26000 0 0 0 279059 0 0 0 JOAN D PLUMP CHIEF OF STAFF 201287 0 0 0 0 0 26516 0 0 0 227803 0 0 0 WENDY WAIT CHIEF FINANCIAL OFFICER 200680 0 0 0 0 0 20237 0 0 0 220917 0 0 0 EVA MORRISON SCHOOL DIRECTOR 176795 0 0 0 0 0 12469 0 0 0 189264 0 0 0 NEIL CLARK VICE PRESIDENT OPERATIONS 154125 0 0 0 0 0 13500 0 0 0 167625 0 0 0 MELISSA HARVEY VICE PRESIDENT COMMUNITY BASED PROGR 151165 0 0 0 0 0 4050 0 8140 0 163355 0 0 0 PART I, LINE 1A THE OPERATIONS DIRECTOR, WHO IS A 24-HOUR, ON-CALL EMPLOYEE, LIVES ON THE GROUNDS FOR THE CONVENIENCE OF THE ORGANIZATION. 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: TRANSFER FROM GEMMA FOUNDATION CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 466,828. BAD DEBT EXPENSE -273,413. TRANSFERS FROM THE FOUNDATION 561,753. SILVER SPRINGS - MARTIN LUTHER SCHOOL FOUNDATION DBA GEMMA FOUNDATION 512 W TOWNSHIP LINE RD PLYMOUTH MEETING PA 19462 232815451 SUPPORT GEMMA SERVICES PA 501(C)(3) LINE 12A, I GEMMA SERVICES 1 LUTHERAN HOME AT GERMANTOWN FOUNDATION 512 W TOWNSHIP LINE RD PLYMOUTH MEETING PA 19462 232467351 SUPPORT GEMMA SERVICES & OTHER 501(C)(3) ORGANIZATIONS PA 501(C)(3) LINE 12A, I GEMMA SERVICES 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1