Gemma Foundation (EIN 232815451) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

JULIE GOODIN

Phone

6108254440

Tax Period

2024-07-01 to 2025-06-30

Gemma Foundation, founded in 1995, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $3.5M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $3.4M, a strong 98% operating margin.

Mission

OPERATED EXECUSIVELY FOR THE BENEFIT OF GEMMA SERVICES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $89,237

Program Service Revenue $0

Investment Income $3,427,081

Other Revenue $0

TOTAL REVENUE $3,516,318

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $73,167

TOTAL EXPENSES $73,167

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,516,318	$3,157,388	+0.1%
Expenses	$73,167	$34,664	+1.1%
Net Income	$3,443,151	$3,122,724	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$298,456

Total Directors

$298,456

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTEN E M GAY PHD	CEO/PRESIDENT	1.0	Officer Director	$0	$8,663	$298,456
J CHRISTOPHER GAGNIER	CHAIR	1.0	Director	$0	$0	$0
WILLIAM H BLACK JR ESQ	BOARD MEMBER (TERM 09/2024)	1.0	Director	$0	$0	$0
DIANNE P MANGES CFA	VICE CHAIR	1.0	Director	$0	$0	$0
C ANDREW KREPPS JR	TREASURER	1.0	Director	$0	$0	$0
CLIFFORD HAUGEN	BOARD MEMBER	1.0	Director	$0	$0	$0
NANCY B WOLCOTT	SECRETARY	1.0	Director	$0	$0	$0
AURORA KRIPA	BOARD MEMBER	1.0	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,516,318	$73,167	$39,465,671	$3,443,151
2024	$3,157,388	$34,664	$55,718,187	$3,122,724
2023	$1,132,822	$22,609	$49,454,537	$1,110,213
2022	$867,270	$34,318	$44,814,893	$832,952
2021	$9,073,970	$21,525	$31,337,417	$9,052,445
2020	$951,336	$14,953	$26,278,423	$936,383
2019	$69,049	$10,522	$3,641,997	$58,527
2018	$67,929	$8,044	$3,410,795	$59,885

Gemma Foundation