Christian Living Communities Stewardship Fund

Nonprofit profile at a glance

EIN
742408569
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Greenwood Village, CO, USA
Phone
7209743504
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Official website

Reported finances

Revenue
$570,853
Expenses
$512,828
Assets
$3,117,159
Liabilities
$1,101,066

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RUSS DENBRABER (TRUSTEE / CEO)
  • CAMILLE THOMPSON (PRESIDENT - CLS)
  • CINDY HOGAN (PRESIDENT - CLC)

Highest reported compensation

  • RUSS DENBRABER (TRUSTEE / CEO): $346,141 total reported compensation
  • CAMILLE THOMPSON (PRESIDENT - CLS): $203,540 total reported compensation
  • BRYON CHILDS (VP/TREASURER): $198,608 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian living communities ministers to senior adults through a continuum of services and care that reflects christian love, respect and compassion and that enriches the quality and dignity of life for each individual.

What it reported doing in 2015

The purpose of the christian living communities stewardship fund shall be exclusively charitable, scientific, literary and educational including, but not limited to, soliciting and accepting charitable donations for the purpose of enhancing the mission, ministry and financial viability of christian living communities as they exist or may be established in the future, in their work of christian mercy caring for the medical, nursing, personal, spiritual and housing needs of senior adults.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.
  • 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. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 84
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 87.2%; rating input score 87
  • Fundraising efficiency: $165.83 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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; 74th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th 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: 10.2%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 6.08; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -15.7% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 87.2% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $447K in reported program spending
  • Leadership: top reported pay $346K · 10 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.