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    <ReturnTs>2026-04-20T15:46:56-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>350921680</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CROWE LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>5810 TENNYSON PARKWAY SUITE 450</AddressLine1Txt>
        <CityNm>PLANO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>750244112</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>GRAY CARES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GRAY</BusinessNameControlTxt>
      <PhoneNum>8592815000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>10 QUALITY STREET</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40507</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THERESA OWSLEY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8592815000</PhoneNum>
      <SignatureDt>2026-04-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LORI MCLAUGHLIN</PreparerPersonNm>
      <PTIN>P01231707</PTIN>
      <PhoneNum>2147775200</PhoneNum>
      <PreparationDt>2026-04-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <ContributionsGiftsGrantsEtcAmt>4360</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1228</InvestmentIncomeAmt>
      <TotalRevenueAmt>5588</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>28765</GrantsAndSimilarAmountsPaidAmt>
      <TotalExpensesAmt>28765</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-23177</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>163000</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>139823</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>163000</BOYAmt>
        <EOYAmt>139823</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>163000</BOYAmt>
        <EOYAmt>139823</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>163000</BOYAmt>
        <EOYAmt>139823</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION WILL PROVIDE SHORT TERM FINANCIAL RELIEF TO THE POOR, THE DISTRESSED, OR THE UNDERPRIVILEGED, I.E., INDIVIDUALS WHO FIND THEMSELVES IN A DISTRESSED CONDITION DUE TO UNEXPECTED EVENTS FROM NATURAL DISASTERS, MEDICAL EMERGENCIES, DEATH IN THE FAMILY, OR OTHER SIGNIFICANT EMERGENCIES, IN THE FORM OF FINANCIAL ASSISTANCE TO EMPLOYEES, FORMER EMPLOYEES, AND FUTURE EMPLOYEES OF GRAY, INC. AND ITS RELATED ENTITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PROVIDED FINANCIAL ASSISTANCE TO 9 EMPLOYEES OF GRAY INC. AND ITS RELATED ENTITIES WHO ARE COPING WITH A PERSONAL TRAGEDY DUE TO A DISASTER OR OTHER EMERGENCY HARDSHIP. NO GRANTS WERE MADE TO ANY SINGLE INDIVIDUAL THAT EXCEEDED $5,000.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>28765</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>28765</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>28765</TotalProgramServiceExpensesAmt>
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        <PersonNm>REBEKAH GRAY</PersonNm>
        <TitleTxt>PRESIDENT/DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESA OWSLEY</PersonNm>
        <TitleTxt>TREASURER/DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>J COLBY COX</PersonNm>
        <TitleTxt>SECRETARY/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
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        <BusinessName>
          <BusinessNameLine1Txt>THERESA OWSLEY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>10 QUALITY STREET</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40507</ZIPCd>
        </USAddress>
        <PhoneNum>8592815000</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>168000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4360</CurrentTaxYearAmt>
        <TotalAmt>172360</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>168000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4360</CurrentTaxYearAmt>
        <TotalAmt>172360</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>161056</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>11304</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1228</CurrentTaxYearAmt>
        <TotalAmt>1228</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>173588</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 1,228.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SHORT TERM FINANCIAL ASSISTANCE FOR MEDICAL EMERGENCY. GRANTEE NAME: ROBERT COTE. GRANTEE RELATIONSHIP: PRIOR, CURRENT OR FUTURE 9 EMPLOYEES OF GRAY INC BUT NOT DISQUALIFIED PERSON. AMOUNT GIVEN: 28,765.</ExplanationTxt>
      </SupplementalInformationDetail>
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