Chestnut Hill Benevolent Association

Nonprofit profile at a glance

EIN
042713813
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chestnut Hill, MA, USA
Phone
6177345600
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Supportive Housing for Older Adults
Affiliation
Christianity

Official website

Reported finances

Revenue
$10,572,124
Expenses
$10,114,369
Assets
$43,448,426
Liabilities
$968,875

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Carol Worley (CEO & President)
  • Janiva Toler (CEO & President (thru 4/15/24))

Highest reported compensation

  • Carol Worley (CEO & President): $164,453 total reported compensation
  • Jennie Christensen (Development Director): $111,864 total reported compensation
  • Leslie De Frisco (Residential and Guest Services Manager): $111,386 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to maintain a Christian Science refuge for healing, prayer, and spiritual growth; to provide the practical, spiritual ministry of Christian Science nursing, and training in the art of Christian Science nursing.

What it reported doing in 2024

Christian science nurses training - when mary baker eddy called for the founding of a christian science care institution, she said that it was also to provide training. Since 1921, our school has been training christian science nurses from throughout the world. Today the four-course curriculum addresses christian science nursing arts, ethics, and skills reflective of the church manual by-law "christian science nurse" (art. Viii, sect. 31). The curriculum consists of classroom and on-the-job training that support a spiritually impelled practice of christian science nursing. This program also includes continuing education courses for christian science nurses already listed in the christian science journal and for those actively supporting the practice of christian science nursing. Since 2002, 961 christian science nurses from 30 christian science nursing facilities, visiting christian science nursing services and other christian science organizations have participated in this program.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 88
  • Accountability: 81
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.2%; rating input score 77
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $11.72 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 4.3; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 77.2% of revenue deployed · 77.8% of spending went to programs
  • Governance: 6 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.9M in reported program spending
  • Leadership: top reported pay $164K · 16 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $2.5M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.