John Knox Manor Inc

Nonprofit profile at a glance

EIN
636065815
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Montgomery, AL, USA
Phone
3342816336
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Reported finances

Revenue
$10,153,062
Expenses
$9,726,716
Assets
$8,093,655
Liabilities
$949,273

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

Leadership & pay

13 people listed

Executive titles in this filing

  • EDWARD M BRUMMAL JR (PRESIDENT)
  • THOMAS E CUMMINGS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS E CUMMINGS (EXECUTIVE DIRECTOR): $175,815 total reported compensation
  • TERRI HOWELL (NURSING HOME ADMINISTRATOR): $115,936 total reported compensation
  • STACY N CHEW (CFO): $101,529 total reported compensation

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

Overview

Mission

John knox manor is a church sponsored not-for-profit retirement community, serving senior adults and their families. Our mission is to help older people live to their highest potential as individuals who seek independence, good health and personal fulfillment.

What it reported doing in 2024

Provide home-based assisted living services to residents in montgomery, al and the surrounding counties (john knox @ home).

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 65
  • Accountability: 82
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 84.4%; rating input score 84
  • 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 84.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $8.2M in reported program spending
  • Leadership: top reported pay $176K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.