Gemma Services
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $51.4 million
- Spending
- $49.6 million
- Spent on programs
- 80%
- Reserves
- 2.8 months of spending
- Largest source of income
- fees for its services, 93%
- Employees
- 619
- Volunteers
- 240
- Highest pay
- $298,456, pres/ceo/board member
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 68 out of 100. Higher than 57% of charities in its peer group (human services, $10m to $100m).
Reserves
10 of 35Spendable reserves would cover 2.8 months of spending.
Debt
20 of 20It owes 9% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
8 of 1580% of spending went to programs and raising each dollar of donations cost 42 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 16% of charities in its peer group (human services, $10m to $100m).
Independent board
25 of 2515 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (6)
- $14.1 million spent. 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.
- $10.8 million spent. 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.
- $11.9 million spent. 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,
- $3.2 million spent. IN-HOME PROTECTIVE SERVICES
- 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.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.