Nonprofit · EIN 57-0337132
BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY
Tax-exempt · CHARLESTON, SC 29412
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $83,465,142 | $76,730,877 | $6,734,265 | $387,512,892 | $321,681,163 | $65,831,729 |
| December 31, 2024 | 990 | $70,071,826 | $71,844,613 | -$1,772,787 | $337,102,076 | $277,967,681 | $59,134,395 |
| December 31, 2023 | 990 | $63,216,970 | $67,172,375 | -$3,955,405 | $309,485,590 | $252,260,121 | $57,225,469 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,631,434
- of which government grants
- $1,846,007
- Program service revenue
- $69,283,373
- Investment income
- $8,502,832
- Net rental income
- $10,032
- Net gain from sales of assets
- $4,915,756
- Net income from sales of inventory
- $8,330
- Other revenue
- $1,047,503
Expenses
- Grants and similar amounts paid
- $693,111
- Compensation of officers, directors and key employees
- $2,122,421
- Other salaries and wages
- $29,150,219
- Salaries, compensation and benefits (total)
- $38,920,804
- Professional fundraising fees
- $0
- Legal fees
- $26,775
- Accounting fees
- $118,476
- Occupancy
- $5,418,330
- Travel
- $173,361
- Depreciation
- $12,006,513
- Program services (functional)
- $64,912,037
- Management and general (functional)
- $11,346,253
- Fundraising (functional)
- $472,587
Balance sheet and other
- Total assets, start of year
- $337,102,076
- Total assets, end of year
- $387,512,892
- Total liabilities, end of year
- $321,681,163
- Net assets, end of year
- $65,831,729
- Land, buildings and equipment
- $234,706,693
- Publicly traded securities
- $122,421,318
- Net assets without donor restrictions
- $45,835,725
- Net assets with donor restrictions
- $19,996,004
- Gross receipts
- $94,698,188
- Employees
- 874
- Volunteers
- 54
- Year formed
- 1943
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SARAH E H TIPTON | CEO/PRESIDENT Officer | 40 | $451,291 | $0 | $29,859 |
| LYNNE L KERRISON | EVP/CFO Officer | 40 | $399,041 | $0 | $21,498 |
| AARON D ROOP | SR. VP Key employee | 40 | $290,978 | $0 | $25,116 |
| JONNA COOK | VP OF HEALTH SERVICES Key employee | 50 | $223,760 | $0 | $22,912 |
| THEODORE LU | VP OF HUMAN RESOURCES Key employee | 50 | $214,837 | $0 | $26,507 |
| KIMBERLY BORTS | VP MISSION & COMM Highest-paid employee | 40 | $143,806 | $79,677 | $17,494 |
| JAMES A EPPER | VP OF CULINARY SERVICES Key employee | 50 | $201,585 | $0 | $14,156 |
| DANIEL F LARRABEE | VP FACILITY OPERATIONS Key employee | 50 | $195,958 | $0 | $4,924 |
| KATHERINE JAYNE | VP OF COMMUNITY LIFE & COMPLIANCE Highest-paid employee | 50 | $156,657 | $0 | $21,295 |
| RYAN BENTLEY | ASST DIR/EXEC CHEF CULINARY Highest-paid employee | 50 | $156,515 | $0 | $13,630 |
| JEANETTE FOWLER | DIRECTOR, INFORMATION TECHNOLOGY Highest-paid employee | 50 | $145,260 | $0 | $10,598 |
| RUTH EVANS | MEDICARE ANALYTICS MANAGER Highest-paid employee | 50 | $142,484 | $0 | $12,420 |
| MELINDA LUCKA KELLEY ESQUIRE | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BRIAN HUSSAIN | SECRETARY/TREASURER Trustee or director, Officer | 1.5 | $0 | $0 | $0 |
| DR PATRICK J KELLY MD | VICE CHAIR Trustee or director, Officer | 1.5 | $0 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR DAVID ADAMS MD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOANNE M HILL | BOARD MEMBER Trustee or director | 1 | $0 |
| GREG JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| HEYWARD CARTER JR ESQ | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT BALDWIN | BOARD MEMBER Trustee or director | 1 | $0 |
| KATHERINE ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 |
| REV GREGORY SMITH | BOARD MEMBER Trustee or director | 1 | $0 |
| RT REV RUTH WOODLIFF-STANLEY | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SARAH E H TIPTON | CEO/PRESIDENT Officer | 40 | $418,070 | $77,401 |
| LYNNE L KERRISON | EVP/CFO Officer | 40 | $383,641 | $53,799 |
| AARON D ROOP | SR. VP Key employee | 40 | $272,681 | $39,126 |
| JONNA COOK | VP OF HEALTH SERVICES Key employee | 50 | $215,494 | $40,448 |
| THEODORE LU | VP OF HUMAN RESOURCES Key employee | 50 | $206,992 | $26,777 |
| KIMBERLY BORTS | VP MISSION & COMM Highest-paid employee | 40 | $193,138 | $20,531 |
| JAMES A EPPER | VP OF CULINARY SERVICES Key employee | 50 | $167,877 | $26,163 |
| DANIEL F LARRABEE | VP FACILITY OPERATIONS Key employee | 50 | $184,443 | $5,557 |
| KATHERINE JAYNE | VP OF COMMUNITY LIFE & COMPLIANCE Highest-paid employee | 50 | $154,020 | $22,704 |
| RYAN BENTLEY | ASST DIR/EXEC CHEF CULINARY Highest-paid employee | 50 | $142,587 | $21,015 |
| RUTH EVANS | MEDICARE ANALYTICS MANAGER Highest-paid employee | 50 | $143,117 | $17,419 |
| EVAN ROBERTS | DIRECTOR, CLINICAL EXCELLENCE Highest-paid employee | 50 | $129,796 | $27,147 |
| MELINDA LUCKA KELLEY ESQUIRE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN HUSSAIN | SECRETARY/TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| DR PATRICK J KELLY MD | VICE CHAIR Trustee or director, Officer | 1.5 | $0 | $0 |
| DR DAVID ADAMS MD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT BALDWIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HEYWARD CARTER JR ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOANNE M HILL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHERINE ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REV GREGORY SMITH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG JONES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RT REV RUTH WOODLIFF-STANLEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT VINGI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SARAH E H TIPTON | CEO/PRESIDENT Officer | 50 | $362,495 | $75,278 |
| LYNNE L KERRISON | EVP/CFO Officer | 50 | $370,876 | $52,093 |
| AARON D ROOP | SR. VP Key employee | 50 | $243,516 | $47,620 |
| JONNA COOK | VP OF HEALTH SERVICES Key employee | 50 | $203,992 | $25,406 |
| THEODORE LU | VP OF HUMAN RESOURCES Key employee | 50 | $197,707 | $18,109 |
| JAMES A EPPER | VP OF CULINARY SERVICES Key employee | 50 | $160,319 | $27,640 |
| LAURA WILSON | VP OF MARKETING Key employee | 50 | $152,617 | $25,836 |
| KATHERINE JAYNE | VP OF COMMUNITY LIFE SERVICES Highest-paid employee | 50 | $135,292 | $31,026 |
| DANIEL F LARRABEE | VP OF ENVIRONMENTAL SERVICES Key employee | 50 | $155,859 | $5,437 |
| KIMBERLY BORTS | VP COMM/DEVELOP Highest-paid employee | 50 | $144,016 | $16,695 |
| RYAN BENTLEY | AD OF CULINARY SERVICES Highest-paid employee | 50 | $137,786 | $18,563 |
| EVAN ROBERTS | DIRECTOR OF NURSING Highest-paid employee | 50 | $127,863 | $27,039 |
| RUTH EVANS | MDS COORDINATOR Highest-paid employee | 50 | $133,070 | $17,811 |
| ROBERT VINGI | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN HUSSAIN | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DAVID ADAMS MD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT BALDWIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HEYWARD CARTER JR ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BARBARA CHRISTIE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOANNE M HILL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MELINDA LUCKA KELLEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR PATRICK J KELLY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NADINE LOMAX | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATHERINE ROBINSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REV GREGORY SMITH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RT REV RUTH WOODLIFF-STANLEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREG JONES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 BISHOP GADSDEN WAY, CHARLESTON, SC 29412-3506
- Principal officer (990 for 2025)
- SARAH TIPTON, 1 BISHOP GADSDEN WAY, CHARLESTON, SC 29412
- Signed the 990
- SARAH TIPTON, PRESIDENT/CEO
- Phone
- (843) 406-6298
- Website
- WWW.BISHOPGADSDEN.ORG
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
BISHOP GADSDEN, A LIFE CARE RETIREMENT COMMUNITY, EMBRACES GOD'S CALL TO MINISTRY. WE AFFIRM POSITIVE LIVING FOR ALL WHO LIVE AND WORK HERE. WE SERVE WITH INTEGRITY. WE EXERCISE WISE STEWARDSHIP. WE REACH OUT WITH A GENEROUS SPIRIT.
Program accomplishments
- FOUNDED BY THE FOURTH EPISCOPAL BISHOP OF SOUTH CAROLINA IN 1850, BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY UPHOLDS THE TRADITION OF FAITH-BASED, NOT-FOR-PROFIT ORGANIZATIONS DEDICATED TO THE WELL-BEING OF THOSE PERSONS WHO, BECAUSE OF AGE, PERSONAL CONDITIONS, HEALTH AND THEIR EXPRESS DESIRE, CHOOSE TO RESIDE IN A RETIREMENT COMMUNITY. BISHOP GADSDEN IS A MISSION-DRIVEN, ORGANIZATION WHICH HAS A LONG-TERM OBLIGATION TO ITS RESIDENTS AND IS COMMITTED TO REMOVING FINANCIAL BARRIERS TO RESIDENCY. ITS ROOTS IN THE GREATER CHARLESTON COMMUNITY SPAN OVER 176 YEARS AND, OVER THE YEARS, IT HAS RESPONDED TO SPECIFIC NEEDS OF THE GREATER COMMUNITY. IT HAS LONG BEEN OPEN TO ALL MEN AND WOMEN WITHOUT REGARD TO RACE, CREED, RELIGION, SEXUAL PREFERENCE, OR NATIONAL ORIGIN.RETIREMENT COMMUNITY: BISHOP GADSDEN SERVES APPROXIMATELY 575 SENIOR ADULTS, 62 YEARS OF AGE AND OLDER, RESIDING IN FOUR LEVELS OF CARE: INDEPENDENT COMMUNITY (283 UNITS), ASSISTED LIVING (79 UNITS), MEMORY SUPPORT (32 BEDS), AND SKILLED NURSING CARE (100 BEDS). BISHOP GADSDEN OPERATES TO MEET THE PRIMARY NEEDS OF SENIORS BY PROVIDING (1) RESIDENTIAL FACILITIES DESIGNED TO MEET PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF THE ELDERLY, (2) ACCESS TO HEALTH CARE SERVICES AS NEEDED, (3) ASSURANCE THAT THE ORGANIZATION IS RUN IN A FISCALLY RESPONSIBLE MANNER, AND (4) THE COMMITMENT OF FINANCIAL SECURITY TO ANY RESIDENT WHO RUNS OUT OF MONEY THROUGH NO FAULT OF HIS/HER OWN.[Expenses $64,218,926 · revenue $69,283,273
- CHARITABLE GIVING AND GENEROUS SPIRIT PROGRAMS: THROUGHOUT BISHOP GADSDEN'S HISTORY, A COMMITMENT TO GIVING HAS BEEN ON THE FOREFRONT RESULTING IN MORE $14.58 MILLION IN CHARITABLE CARE AND GIFTS BEING RAISED FOR CHARITABLE CARE WITHIN THE COMMUNITY AND DISTRIBUTED TO OTHER NON-PROFIT ORGANIZATIONS IN OUR LOCAL COMMUNITY.THE CHARITABLE MISSION COMMITTEE'S NONPROFIT SELECTION CHAIR AND FELLOW RESIDENTS SELECT A SMALL GROUP (5 TO 7) OF NONPROFITS FROM A LIST OF AROUND 30 NONPROFIT GRANT APPLICANTS TO SUPPORT EACH YEAR. LED BY RESIDENTS, WITH ASSISTANCE FROM TEAM MEMBERS OF THE CHARITABLE GIVING OFFICE, THE CHARITABLE MISSION COMMITTEE SETS A FUNDRAISING GOAL. IN 2025, THIS IMPORTANT COMMITTEE DISBURSED $300,000 IN CASH. THESE FUNDS WERE ALLOCATED AS FOLLOWS: SEA ISLAND HABITAT FOR HUMANITY $100,000; SAINT JAMES $100,000; FERGUSON VILLAGE COMMUNITY $100,000; CHARLESTON RESCUE $3,000. ADDITIONALLY, $32,050 IN IN-KIND ITEMS, PLUS 5,000 TOYS FOR HABITAT FOR HUMANITY AND TOYS FOR TOTS WERE DONATED. IN ADDITION TO CHARITABLE CAUSES THAT SUPPORT OUTSIDE ORGANIZATIONS, RESIDENTS AND STAFF CONTRIBUTE TO THE STRONGHEART EMPLOYEE EDUCATION SCHOLARSHIP, WITH $138,073 BEING DISTRIBUTED TO EMPLOYEES FOR EDUCATION PURPOSES AND EDUCATION DEBT ELIMINATION, AS WELL AS THE EMPLOYEE ASSISTANCE FUND, WHICH GAVE LOANS AND GRANTS IN THE NET AMOUNT OF $64,930. IN ADDITION, THE EMPLOYEE ASSISTANCE FUND PROVIDED 85 CARDS AND $8,500 IN BACK-TO-SCHOOL FUNDS FOR ELIGIBLE EMPLOYEES.RESIDENTS AND STAFF CONTRIBUTE MORE THAN 5,100 VOLUNTEER HOURS TO LOCAL AND NATIONAL CHARITABLE ORGANIZATIONS, AN INVESTMENT OF $184,314. ADDITIONALLY, BISHOP GADSDEN'S CULINARY DEPARTMENT DONATED 16,000 POUNDS OF FOOD, EQUALING A GIFT OF $23,837. EXECUTIVE STAFF ALSO SIT ON COMMUNITY BOARDS SUCH AS SC COUNCIL OF ADVISORS ON CONSUMER CREDIT, LEADINGAGE SC, AND WE ARE SHARING HOPE SC.Expenses $393,111 · grants $393,111
- RESIDENT ASSISTANCE PROGRAM: BISHOP CHRISTOPHER GADSDEN FOUNDED THE HOME FOR ORPHANS AND WIDOWS IN 1850 TO ASSIST THOSE IN NEED. HIS VISION FOR A CARING COMMUNITY IS THE HEART AND SOUL OF THE ORGANIZATION NOW CALLED BISHOP GADSDEN. AT THE CORE OF BISHOP GADSDEN IS THE BELIEF AND EXECUTION OF THE CHARITABLE MISSION.SINCE 1995, BISHOP GADSDEN'S RESIDENT ASSISTANCE FUND HAS DONATED NEARLY $6 MILLION IN CHARITABLE CARE TO RESIDENTS FACING FINANCIAL DIFFICULTIES. THE RESIDENT ASSISTANCE FUND ALLEVIATES ANY ANXIETIES RESIDENTS AND THEIR FAMILIES HAVE BY ASSURING THEM THAT THEY WILL CONTINUE TO RECEIVE THE CARE THEY NEED REGARDLESS OF WHETHER THEY CAN PAY. THROUGH THE CONTINUED EFFORTS OF BISHOP GADSDEN RESIDENTS, FAMILIES, STAFF, AND OTHER ORGANIZATIONS, THE RESIDENT ASSISTANCE FUND CONTINUES TO BE A HIGH PRIORITY. THIS IMPERATIVE FUND ALLOWS BISHOP GADSDEN TO ASSIST RESIDENTS AND FUTURE RESIDENTS WHO, BY NO FAULT OF THEIR OWN, CAN NO LONGER AFFORD THEIR CONTINUED CARE, WHILE ALSO SUPPORTING OUTSIDE CHARITABLE ORGANIZATIONS. ALL RESIDENTS WHO ARE RECEIVING FINANCIAL SUPPORT OR ASSISTANCE ARE BETWEEN THE AGES OF 73-98. THEY COME FROM THE GREATER CHARLESTON AREA, ARE BOTH MALE AND FEMALE, AND ACROSS ALL SOCIOECONOMIC LINES. BISHOP GADSDEN WILL CONTINUE TO EXTEND ASSISTANCE TO RESIDENTS, ACTING ON THE FIRM BELIEF THAT REMOVING ECONOMIC BARRIERS TO RESIDENCY IS PART OF ITS MISSION.IN 2025, APPROXIMATELY $336,000 WAS DISTRIBUTED IN FINANCIAL ASSISTANCE.Expenses $300,000 · grants $300,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0337132
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P750)
- Assets (IRS master file)
- $387,512,892
- Income (IRS master file)
- $94,698,188
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $83,465,142 | $76,730,877 | $387,512,892 | XML |
| 990 | December 2024 | $70,071,826 | $71,844,613 | $337,102,076 | IRS |
| 990 | December 2023 | $63,216,970 | $67,172,375 | $309,485,590 | XML |
| 990 | December 2022 | $48,387,457 | $55,493,685 | $292,676,122 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0337132).
Questions about BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY
- What is the EIN of BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY?
- The employer identification number (EIN) of BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY is 57-0337132.
- Is BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1943.
- Are donations to BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY?
- The 990 for the year ended December 31, 2025 names SARAH TIPTON.
- Who are the officers and directors of BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY?
- The 990 for the year ended December 31, 2025 lists 23 people; 12 received compensation from the organization, the highest $451,291 (SARAH E H TIPTON, CEO/PRESIDENT).
- How much revenue does BISHOP GADSDEN EPISCOPAL RETIREMENT COMMUNITY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $83,465,142, expenses of $76,730,877 and total assets of $387,512,892 at year end.
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