National Benevolent Association

Nonprofit profile at a glance

EIN
431527871
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Maryland Heights, MO, USA
Phone
3149939000
Rating confidence
Limited
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$16,579,920
Expenses
$15,077,021
Assets
$73,967,385
Liabilities
$8,060,751

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

99 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Following God's call, the National Benevolent Association exists to inspire and connect the people and ministries of the Christian Church (Disciples of Christ), to accompany one another in the creation of communities of compassion and care, and to advocate for the well being of humanity.

What it reported doing in 2012

NBA Services for the Developmentally Disabled Facilities in Columbia, Missouri (since 1964) and Fremont, California (since 1975) provide independent and supportive living for more than 180 adults with developmental disabilities. Residents are integrated into their local communities through church and other community programs and events. Services may range from independent care where residents live in traditional and accessible homes of their choosing throughout the community, to supportive services with 24/7 care where a team of program professionals work directly with individuals and their families to develop personal care plans. focusing on each individual's medical and support needs.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 87
  • Accountability: 58
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 87.8%; rating input score 88; 21st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 35.1%; rating input score 35; 7th 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: 9.1%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 4.91; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 33 of 94 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $11.3M in reported program spending
  • Leadership: top reported pay $126K · 99 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 3 filing years from 2010 to 2012
  • Money network: 5 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Independent voting board scored 35/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.