THE GEM THEATER CULTURAL AND PERFORMING ARTS CENTER (EIN 431558517) - 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

1996

Legal Domicile

Principal Officer

PAT JORDAN

Phone

8166451052

Tax Period

2023-05-01 to 2024-04-30

THE GEM THEATER CULTURAL AND PERFORMING ARTS CENTER, founded in 1996, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $181K in total revenue in fiscal year 2023. Revenue surged 346% from the prior year, signaling strong growth momentum. Expenses of $160K left a modest 12% surplus.

Mission

Development of cultural arts center, arts and arts-in-education programming and community development initiatives.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $178,596

Program Service Revenue $0

Investment Income $4

Other Revenue $2,850

TOTAL REVENUE $181,450

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $132,204

Other Expenses $160,351

TOTAL EXPENSES $160,351

Year-over-Year Comparison

	2023	2022	Change
Revenue	$181,450	$40,717	+3.5%
Expenses	$160,351	$86,898	+0.8%
Net Income	$21,099	$-46,181	-1.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICIA JORDAN	PRESIDENT	40.00	Officer Director	$0	$0	$0
JON TAYLOR	SECRETARY	0.00	Director	$0	$0	$0
KAREN P BOYD	DIRECTOR	0.00	Director	$0	$0	$0
DR DELIA C GILLIS	DIRECTOR	0.00	Director	$0	$0	$0
SEAN KELLEY	DIRECTOR	0.00	Director	$0	$0	$0
AIMEE LARRABEE	DIRECTOR	0.00	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	No data	No data	No data	No data
2024	$181,450	$160,351	$48,204	$21,099
2023	$40,717	$86,898	$27,106	$-46,181
2022	$100,860	$97,628	$85,887	$3,232
2021	$23,423	$102,097	$85,155	$-78,674
2020	$267,715	$140,063	No data	$127,652

THE GEM THEATER CULTURAL AND PERFORMING ARTS CENTER