AMERICAN GEM SOCIETY

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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

1934

Legal Domicile

Principal Officer

KATHERINE BODOH

Phone

7022556500

Tax Period

2022-12-01 to 2023-11-30

AMERICAN GEM SOCIETY, founded in 1934, is a community nonprofit in the Community Improvement sector that reported $9.8M in total revenue in fiscal year 2022. Revenue fell 22% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $4.7M, a strong 48% operating margin.

Mission

DEDICATED TO CONSUMER PROTECTION, ETHICAL BUSINESS STANDARDS, AND THE DEVELOPMENT OF THE HIGHEST GEMOLOGICAL SKILL, KNOWLEDGE, AND GRADING STANDARDS OF ITS MEMBERSHIP AND CUSTOMERS.

Program Service Accomplishments

Program 1

AMERICAN GEM SOCIETY LABORATORIES, LLC WAS FOUNDED TO SUPPORT THE AGS MISSION. IT IS A NONPROFIT DIAMOND GRADING LABORATORY WITH A MISSION OF CONSUMER PROTECTION. ADHERING TO THE AGS DIAMOND GRADING STANDARDS, AGS LABORATORIES IS DEDICATED TO OFFERING DIAMOND GRADING REPORTS THAT PROVIDE CONSISTENCY AND ACCURACY BASED ON SCIENCE. AMERICAN GEM SOCIETY LABORATORIES, LLC CEASED OPERATIONS EFFECTIVE 12/31/2022.

Program 2

MEMBERSHIP MAINTAINS THE PROCESSES, STANDARDS AS OUTLINED IN THE AGS MEMBERSHIP MANUAL, MEMBER JOURNEY, AND MEMBERSHIP BENEFIT PROGRAMS.

Program 3

AGS DEVELOPS EDUCATIONAL CONTENT FOR OUR MEMBERSHIP, WHICH THEY CAN USE TO EDUCATE CONSUMERS IN THEIR RESPECTIVE COMMUNITIES, RESULTING IN ENHANCED KNOWLEDGE AND APPRECIATION FOR THEIR PURCHASE AND A DEEPER UNDERSTANDING OF THE JEWELRY INDUSTRY. APPROXIMATELY 700 MEMBERS ATTEND THE ANNUAL EDUCATIONAL CONFERENCE, AND 2,000 COMPLETE EDUCATIONAL COURSES AND PROGRAMS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $6,204,947

Program Service Revenue $2,256,605

Investment Income $451,811

Other Revenue $932,475

TOTAL REVENUE $9,845,838

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,291,202

Fundraising Expenses $0

Other Expenses $2,849,069

TOTAL EXPENSES $5,140,271

Year-over-Year Comparison

	2022	2021	Change
Revenue	$9,845,838	$12,566,716	-0.2%
Expenses	$5,140,271	$6,785,034	-0.2%
Net Income	$4,705,567	$5,781,682	-0.2%

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

Employees

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

$523,698

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHERINE BODOH	CEO	40.00	Officer	$262,028	$21,047	$283,075
JANICE BROOKS	CFO	40.00	Officer	$221,945	$18,678	$240,623
JASON QUICK	FORMER LABORATORY EXECUTIVE DIR.	40.00		$214,408	$16,279	$230,687
DONNA JOLLY	DIRECTOR OF MARKETING	40.00	Highest	$118,429	$12,649	$131,078
LAUREN JOHANSEN	DIRECTOR OF MEMBERSHIP	40.00	Highest	$110,393	$12,288	$122,681
GREG TORDJMAN	SECURITY/IT MANAGER	40.00	Highest	$107,109	$12,030	$119,139
LISA BRIDGE	PRESIDENT	2.00	Officer Director	$0	$0	$0
ALEXIS PADIS	PRESIDENT-ELECT	2.00	Officer Director	$0	$0	$0
LARRY RICKERT	TREASURER/CHAIR FAL COMMITTEE	2.00	Officer Director	$0	$0	$0
BRYAN MOELLER	SECRETARY	2.00	Officer Director	$0	$0	$0
WILLIAM FARMER JR	SENIOR ADVISOR	2.00	Officer Director	$0	$0	$0
AMANDA COLEMAN-PHELPS	CHAIR: INTERNATIONAL GUILDS COUNCIL	2.00	Director	$0	$0	$0
DAVID MAZER	DIRECTOR AT LARGE (STARTED 05/23)	2.00	Director	$0	$0	$0
DENISE RICHARDS	CHAIR: CONCLAVE SUBCOMMITTEE	2.00	Director	$0	$0	$0
JOHN CARTER	CHAIR: GEM SCI. COMM./AGSL ADV. COMM.	2.00	Director	$0	$0	$0
KEVIN MAYS	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
MARIA BROWN	CHAIR: YT COMMITTEE	2.00	Director	$0	$0	$0
MITCHELL CLARK	CHAIR:MEMBERSHIP COMMITTEE	2.00	Director	$0	$0	$0
NIVEET NAGPAL	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
RICK BECKETT	DIRECTOR AT LARGE (UNTIL 03/23)	2.00	Director	$0	$0	$0
RYAN BERG	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
SARAH PERSON	CHAIR: EDUCATION COMMITTEE	2.00	Director	$0	$0	$0
SARIN BACHMANN	DIRECTOR AT LARGE	2.00	Director	$0	$0	$0
SUMIT DANGI	DIRECTOR AT LARGE	2.00	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
2024	No data	No data	No data	No data
2023	$9,845,838	$5,140,271	$24,522,554	$4,705,567
2022	$12,566,716	$6,785,034	$20,102,646	$5,781,682
2021	$6,312,949	$5,584,667	$14,452,249	$728,282
2020	$4,696,914	$5,068,373	$13,434,357	$-371,459
2019	$8,266,649	$7,816,531	$13,819,009	$450,118
2018	$8,368,708	$7,735,032	$13,331,283	$633,676