Church Home & Hosp of the City of Baltimore Inc

Nonprofit profile at a glance

EIN
520591600
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Columbia, MD, USA
Phone
4107726721
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution
Affiliation
Christianity

Reported finances

Revenue
$89,414
Expenses
$0
Assets
$2,754,572
Liabilities
$70,950

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SUSAN K NELSON (PRESIDENT/DIRECTOR)

Highest reported compensation

  • SUSAN K NELSON (PRESIDENT/DIRECTOR): $2,449,856 total reported compensation
  • OLIVER M JOHNSON II (VP/SECRETARY/DIRECTOR): $2,171,468 total reported compensation
  • BRADLEY CHAMBERS (VP/DIRECTOR): $1,859,893 total reported compensation

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

Overview

Mission

Endowment fund manager for funds derived from contributions and bequests to, and the operations of, church home and hospital in the city of baltimore, Maryland. Upon the closure of the church home and hospital, these funds support medstar health's baltimore hospitals.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 94
  • Accountability: 42
  • Sustainability: 3
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.03; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -17.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -21.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 0 of 4 board members independent · 9 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $2.4M · 5 people listed · 6 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 64 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.