Christian Village Communities

Legal name: Mt Healthy Christian Home Inc

Nonprofit profile at a glance

EIN
310714767
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Mason, OH, US
Phone
(513) 398-1486
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$13,931,981
Expenses
$13,953,023
Assets
$9,582,373
Liabilities
$10,395,650

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LARRY MONROE (CEO/PRESIDENT)
  • JULIE NAGELE (VICE PRESIDENT OF OPERATIONS)

Highest reported compensation

  • LARRY MONROE (CEO/PRESIDENT): $337,975 total reported compensation
  • VICKIE BRASHEAR (CFO): $268,885 total reported compensation
  • JULIE NAGELE (VICE PRESIDENT OF OPERATIONS): $165,522 total reported compensation

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

Overview

Mission

The mission of Christian Village Communities is to guide older adults to joyful and purposeful life experiences in a faith-filled community, with care at the heart of everything they do. CBA formed the Christian Benevolent Association Foundation (CBAF) as a 501 (c) 3 not-for-profit to financially support the programs and projects that undergird the mission of its Life Plan Communities. In 2015, CBA formed Christian Village Communities, a wholly-owned management subsidiary operating its Life Plan Communities. Today, our mission consists of serving over 700 older adults in joy-filled Christian retirement living and health services in our two communities. Our mission of Christian service has stayed consistent, as we joyfully welcome older adults from all backgrounds and church affiliations.

What it reported doing in 2024

Nursing care service programs include semi-private rooms and a limited number of private rooms, assisted living and respite care with all the amenities of residential living in a private/shared occupancy studio. Charges are based on individual assessments to develop personalized care and service. Residential services include a full calendar of life enriching religious (chapel and pastoral care), social and educational programs, services and activities. Services include weekly housekeeping, laundry, maintenance, utilities, trash removal, and dining consisting of three meals a day.

Operating model

Revenue model
Earned-program. 100% 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: 76
  • Transparency & Controls: 68
  • Accountability: 91
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.08; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 13th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 85.9% of revenue deployed · 85.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12M in reported program spending
  • Leadership: top reported pay $338K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.1M reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 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: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.