THE GEM CENTER

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

THE GEM CENTER, founded in 2017, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2023. Expenses of $3.0M exceeded revenue, resulting in a 16% operating deficit.

Mission

THE GEM CENTER IS AN ACADEMIC, SOCIAL-EMOTIONAL & SAFE LEARNING CENTER FOR CHILDREN WITH HIGH FUNCTIONING AUTISM & CO-OCCURRING SOCIAL-EMOTIONAL & BEHAVIORAL CHALLENGES USING EVIDENCE-BASED, INTEGRATED IN&TERDISCIPLINARY PROGRAMMING TO ENSURE LEARNERS REACH THEIR FULL POTENTIAL.

Program Service Accomplishments

Program 1

Expenses: $2,702,052 Revenue: $2,564,069

THE GEM CENTER PROVIDES LEARNING OPPORTUNITIES FOR STUDENTS WITH LEVEL 1 AUTISM AND ADDITIONAL, CO-OCCURRING SOCIAL-EMOTIONAL CHALLENGES (ADHD, ANXIETY, ETC). MANY OF OUR LEARNERS HAVE NOT YET HAD...

THE GEM CENTER PROVIDES LEARNING OPPORTUNITIES FOR STUDENTS WITH LEVEL 1 AUTISM AND ADDITIONAL, CO-OCCURRING SOCIAL-EMOTIONAL CHALLENGES (ADHD, ANXIETY, ETC). MANY OF OUR LEARNERS HAVE NOT YET HAD CONSISTENT SUCCESS IN A TRADITIONAL LEARNING ENVIRONMENT, AND EXCEL WHEN THEIR EDUCATION AND SOCIAL-EMOTIONAL NEEDS ARE MET. A TYPICAL GEM LEARNER THRIVES IN AN INDIVIDUALIZED, LOW-RATION ENVIRONMENT AND BLOSSOMS WHEN THEIR UNIQUE STRENGTHS AND SPECIAL INTERESTS ARE INTEGRATED INTO THEIR DAY. OUR LEARNERS FLOURISH WHEN THEY ARE CELEBRATED, CHALLENGED, AND FIND MEANING AND PURPOSE IN THEIR ACTIVITIES.THE GEM CENTER HAS GROWN ITS ENROLLMENT.

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Trantor Score

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

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,564,069

Investment Income $0

Other Revenue $10,290

TOTAL REVENUE $2,574,359

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,587,730

Fundraising Expenses $0

Program Expenses $2,702,052

Other Expenses $1,403,300

TOTAL EXPENSES $2,991,030

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,574,359	$2,581,222	0.0%
Expenses	$2,991,030	$2,635,996	+0.1%
Net Income	$-416,671	$-54,774	+6.6%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

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

$225,987

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA GEHRKE	CHAIRMAN AND SECRETARY	40.00	Director	$225,987	$0	$225,987

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
2024	No data	No data	No data	No data
2023	$2,574,359	$2,991,030	$344,031	$-416,671
2022	$2,581,222	$2,635,996	$750,721	$-54,774
2021	$2,722,627	$2,423,349	$829,513	$299,278
2020	$2,073,416	$1,630,371	$573,171	$443,045
2019	$686,155	$656,266	$26,709	$29,889