National Church Residences

Nonprofit profile at a glance

EIN
471933375
IRS 990 coverage
2017–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2015
Location
Columbus, OH, United States
Phone
6144512151
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$5,061,549
Expenses
$5,833,082
Assets
$15,305,074
Liabilities
$25,956,361

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MATTHEW D RULE (VICE PRESIDENT & DIRECTOR)
  • BRIANNA METTLER (PRESIDENT & DIRECTOR)
  • KELLI MEYUNG (VICE PRESIDENT)
  • TONI FISHER (EXECUTIVE DIRECTOR II)

Highest reported compensation

  • MATTHEW D RULE (VICE PRESIDENT & DIRECTOR): $578,999 total reported compensation
  • BRIANNA METTLER (PRESIDENT & DIRECTOR): $567,562 total reported compensation
  • JULIE M WOOLLEY (SECRETARY): $489,646 total reported compensation

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

Overview

Mission

Rooted in Christian service and values, National Church Residences serves more than 70,000 older adults, providing affordable senior housing and healthcare services. Guided by a mission to uphold dignity, comfort, and independence. 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

Operated a senior living community consisting of 60 licensed residential care units and 20 licensed memory care units.

Operating model

Revenue model
Earned-program. 88% 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. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 41
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 14.3%; rating input score 14; 6th 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: -15.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 2.62; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 1.7; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 9th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: 1 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.1M in reported program spending
  • Leadership: top reported pay $579K · 10 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $141K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 253 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 — Accountability: Independent voting board scored 14/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.