National Church Residences
Legal name: Heartland Christian Tower Inc
Nonprofit profile at a glance
- EIN
- 200594468
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Nashville, TN, USA
- Phone
- 6152320566
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Senior Citizens' Housing/Retirement Communities
- Affiliation
- Christianity
Reported finances
- Revenue
- $543,204
- Expenses
- $610,713
- Assets
- $3,543,193
- Liabilities
- $5,260,644
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- JOHN ROBINSON (CHAIRMAN)
- JOHN A THWEATT (VICE CHAIRMAN)
- TOM PURKEY (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Home > About Us > Mission & Values Living Our Mission, Vision and Values National Church Residences was founded on a Christian commitment to provide dignified housing, socialization and health care to older adults. After nearly 60 years, we continue to honor our mission creating communities where seniors and their families feel supported and valued. Our team of over 2,300 staff members across 23 states live out our mission statement daily, bringing quality care to over 70,000 seniors across 360 communities.
What it reported doing in 2024
Provided 58 housing units to low and moderate income elderly in Tennessee. Residents are qualified under section 202 of the national affordable housing act.
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 100% 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 42
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.7%; rating input score 100
- Program expense ratio: 88.7%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: -12.4%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 5.8; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 1.48; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 2.3% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: -2.5% per year; rating input score 0; 11th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 99.7% of revenue deployed · 88.7% of spending went to programs
- Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $542K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- 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.
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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.