Cathedral Gerontology Center Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION'S PURPOSE WAS TO PROVIDE LONG-TERM NURSING CARE THROUGH THE OPERATION OF A 120-BED SKILLED NURSING FACILITY WHICH IT LEASED FROM COMMUNITY SENIOR SERVICES, INC. (FORMERLY, CATHEDRAL FOUNDATION OF JACKSONVILLE, INC.), "THE FOUNDATION". ON DECEMBER 30, 2022, THE ORGANIZATION, IN ASSOCIATION WITH THE FOUNDATION, FINALIZED ACCORDING TO THE TERMS OF BOTH AN ASSET PURCHASE AGREEMENT AND AN OPERATIONAL TRANSITION AGREEMENT THE SALE OF THE NURSING HOME AND THE REAL ESTATE AT 333 ASHLEY, THE SITE OF THE CGC NURSING HOME OPERATION. AS THE RESULT OF THIS SALE, THE ORGANIZATION IS NO LONGER IN THE NURSING HOME OPERATIONS BUSINESS. THE BOARD HAS DECIDED THAT THE ORGANIZATION WILL ONLY MAINTAIN LIMITED FINANCIAL ACTIVITY UNTIL SUCH TIME AS A DETERMINATION IS MADE ON THE STATUS OF ITS APPLICATION WITH THE IRS FOR THE EMPLOYEE RETENTION CREDIT. OTHERWISE, THE ORGANIZATION IS NO LONGER CONSIDERED TO BE A GOING CONCERN IN THE SENSE OF PURSING ITS PREVIOUS LINE OF BUSINESS OPERATIONS AND
- Income
- $9.0 million
- Spending
- $631,061
- Reserves
- 0 months of spending
- Largest source of income
- donations and private grants, 59%
- Employees
- 0
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 42 out of 100. Higher than 14% of charities in its peer group (health care, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.0 months of spending.
Debt
2 of 20It owes 100% of what it owns.
Living within its means
15 of 15Income exceeded spending by 93% of income.
Income trend
15 of 15Income rose 379428% on the year before.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 58 out of 100. Higher than 10% of charities in its peer group (health care, $1m to $10m).
Independent board
0 of 251 of 1 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
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed 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 September 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 (1)
- RELATED TO ITS MISSION, THE ORGANIZATION CONTINUED ITS POST-SALE WIND DOWN ACTIVITIES. THERE WAS MINIMAL PROGRAM REVENUE FROM FINAL SETTLEMENT OF PATIENT ALLOWANCES AND PRO-RATED REMIBURSEMENTS OF PREVIOUSLY PAID EXPENSES. ADDITIONAL REVENUE CAME IN THE FORM OF GOVERNMENT GRANTS FUNDED THROUGH EMPLOYER RETENTION CREDIT CLAIMS PREVIOUSLY FILED BY THE ORGANZATION AND FINAL SETTLEMENT OF AN AMOUNT DUE TO AN AFFILIATED ENTITY THAT PREVIOUSLY SUPPORTED THE ORGANIZATION. THIS FORGIVENESS OF DEBT FROM THE AFFILIATED ORGANIZATION REPRESENTES CONTRIBUTION REVENUE IN THE CURRENT YEAR.
Source: Form 990 for the year ending September 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 November 6, 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 September 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 October 2000.
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 November 4, 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.