National Church Residences of Barnesville

Nonprofit profile at a glance

EIN
311640767
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Columbus, OH, USA
Phone
6144512151
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities
Affiliation
Christianity

Official website

Reported finances

Revenue
$357,919
Expenses
$402,525
Assets
$750,354
Liabilities
$1,036,171

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • STEVE T BODKIN (PRESIDENT)
  • TANYA KIM HAHN (VICE PRESIDENT/SECRETARY)

Highest reported compensation

  • STEVE T BODKIN (PRESIDENT): $360,581 total reported compensation
  • TANYA KIM HAHN (VICE PRESIDENT/SECRETARY): $351,511 total reported compensation
  • JULIA A FRATIANNE (TREASURER): $249,327 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Originating from a christian commitment of service, our mission is to provide high quality care, services and residential communities for all seniors.

What it reported doing in 2017

The sole purpose is to provide subsidized low and moderate-income apartment rental housing for primarily elderly persons through the u.s. Department of hud sections 202 and 8 programs.

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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 50
  • Accountability: 91
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.5%; rating input score 95
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th 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: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -12.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 1.38; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 94.5% of revenue deployed · 84% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $338K in reported program spending
  • Leadership: top reported pay $361K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 136 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.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.