Presbyterian Senior Living
Legal name: Cathedral Village
Nonprofit profile at a glance
- EIN
- 232018005
- IRS 990 coverage
- 2010–2014
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2014
- Location
- Dillsburg, PA, USA
- Phone
- 7175028840
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Supportive Housing for Older Adults
- Affiliation
- Christianity
Reported finances
- Revenue
- $25,879,822
- Expenses
- $26,321,422
- Assets
- $50,642,981
- Liabilities
- $38,157,364
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- DENNIS KOZA (PRESIDENT/CEO)
- CATHERINE CHAN-NG (EXECUTIVE VICE PRESIDENT/CFO)
- STEPHEN PROCTOR (PRESIDENT AND CEO)
Highest reported compensation
- STEPHEN PROCTOR (PRESIDENT AND CEO): $508,571 total reported compensation
- JEFFREY J DAVIS (TREASURER/SENIOR VP AND CFO): $330,182 total reported compensation
- DENNIS KOZA (PRESIDENT/CEO): $272,479 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Guided by the life and teaching of Jesus, the mission of Presbyterian Senior Living is to provide compassionate, vibrant and supportive communities and services to promote wholeness of body, mind and spirit. Learn More: Residential Living Community Life at Cathedral Village. Guided by the life and teachings of Jesus, the mission of Presbyterian Senior Living is to provide compassionate, vibrant and supportive communities. Our team members are committed to creating communities that promote wellness, independence, and social engagement for older adults. We understand that every resident has unique needs, preferences, and interests, and we work tirelessly to ensure that these are met. At the heart of our approach is the belief that seniors should not simply survive but thrive. We recognize the importance of physical, emotional, and social well-being in achieving this goal, and we are...
What it reported doing in 2014
Cathedral village is a ccrc that provides housing, healthcare and other related services to residents under operation of a retirement facility containing 293 apartments and a 133 skilled nursing facility located in philadelphia, Pennsylvania
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 76
- Accountability: 93
- Sustainability: 38
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.2%; rating input score 86
- Program expense ratio: 84.5%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.2%; rating input score 88; 23rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.7%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 1.92; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.75; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 9.8% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: -3.7% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: 0.5% per year; rating input score 100; 26th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 86.2% of revenue deployed · 84.5% of spending went to programs
- Governance: 15 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $22.2M in reported program spending
- Leadership: top reported pay $509K · 22 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $8.1M reported
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors and executive pay
- Filing history: 5 filing years from 2010 to 2014
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 65 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.