Christian City
Legal name: Christian City Estates Inc D/b/a Gene Miller Manor
Nonprofit profile at a glance
- EIN
- 581728814
- IRS 990 coverage
- 2010–2021
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2021
- Location
- Union City, GA, United States
- Phone
- (770) 703-AMEN (2636)
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Senior Centers
- Affiliation
- Christianity
Reported finances
- Revenue
- $3,206,644
- Expenses
- $1,967,460
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- KEITH HORTON (CEO/PRESIDENT)
Highest reported compensation
- KEITH HORTON (CEO/PRESIDENT): $180,801 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Christian City provides evidence-based programs to serve people in need, including children and families, youth support, adoption and foster care, and senior living, with a Christian motivation to serve all regardless of beliefs. Keith has over 33 years of leadership experience in the military, state government and in the corporate arena. He spent over 20 years on active duty (Army) and held various leadership positions throughout the world before retiring from The Pentagon, at the rank of Lieutenant Colonel in 2006. Immediately following retirement, Keith was hired and served as the Deputy Director of Georgia’s Division of Child Support Services and Director of Child Support Services for over six years. In 2013, the Governor appointed Keith as the Commissioner of the Georgia Department of Human Services and in 2015, and he transitioned to the Department of Juvenile Justice where he...
What it reported doing in 2021
Operation of a 75 unit retirement complex for the elderly and other qualified low income residents.during 2019, the board of trustees approved to sell the hud property of christian city estates, inc. To an unrelated party for $19,000,000. The sale of christian city estates, inc. Closed on november 18, 2021 in the amount of amount of $4,427,000.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 71
- Accountability: 100
- Sustainability: 41
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.3%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 71st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 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: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 38.6%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 9.9% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 13% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: -8.3% per year; rating input score 0; 3rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 100% of revenue deployed · 97.3% of spending went to programs
- Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $181K · 20 people listed · 0 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 12 filing years from 2010 to 2021
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 6 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.