Christian Benevolent Association Foundation
Nonprofit profile at a glance
- EIN
- 311413825
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Cincinnati, OH, USA
- Phone
- 5139315000
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Centers to Support the Independence of Specific Populations
- Affiliation
- Christianity
Reported finances
- Revenue
- $957,438
- Expenses
- $476,321
- Assets
- $4,853,529
- Liabilities
- $216,895
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- LARRY MONROE (CEO/PRESIDENT)
Highest reported compensation
- LARRY MONROE (CEO/PRESIDENT): $337,975 total reported compensation
- VICKIE BRASHEAR (CFO): $268,885 total reported compensation
- DIANE GUMBERT (CFO): $31,293 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule othe mission of christian village communities is to guide older adults to joyful and purposeful life experiences in a faith-filled community.care is the heart and soul of everything we do. We are devoted to maintaining the highest standards of expertise and service in health and wellness. We are committed to serving each person as though they were our own family; with love, compassion and excellence.
What it reported doing in 2024
Charitable gift annuity distributions
Operating model
- Revenue model
- Donor-supported. 83% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 38
- Transparency & Controls: 63
- Accountability: 91
- Sustainability: 83
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.9%; rating input score 37
- Program expense ratio: 48.4%; rating input score 48
- Fundraising efficiency: $4.16 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings
Transparency & Controls
- Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 91.1%; rating input score 91; 39th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: No; rating input score 0
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 50.3%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 10.19; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 14% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 36.9% of revenue deployed · 48.4% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $231K in reported program spending
- Leadership: top reported pay $338K · 7 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 26 current checks pass · 2 findings to review
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 8 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 48/100.
- High — Financial Efficiency: Fundraising efficiency scored 14/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.
- Review — Sustainability: Officer compensation ratio scored 53/100.