National Church Residences
Legal name: National Church Residences of Wayne County Inc
Nonprofit profile at a glance
- EIN
- 311449420
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Columbus, OH, USA
- Phone
- (800) 211-2713
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $346,891
- Expenses
- $368,898
- Assets
- $1,001,434
- Liabilities
- $2,037,262
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- MATTHEW D RULE (PRESIDENT)
- SONYA BROWN (VICE PRESIDENT)
- ERIC WALKER (VICE PRESIDENT)
- SEAN ALEXANDER (VICE PRESIDENT)
Highest reported compensation
- MATTHEW D RULE (PRESIDENT): $579,239 total reported compensation
- BRIANNA METTLER (DIRECTOR): $567,922 total reported compensation
- JULIE M WOOLLEY (SECRETARY): $490,006 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 a Christian commitment to provide dignified housing, socialization, and health care to older adults, advancing better living for seniors and supporting families through mission-driven communities. 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
The sole purpose is to provide elderly persons and handicapped persons with housing facilities and services specially designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness, and usefulness in longer living, the charges for such facilities and services to be predicated upon the provision, maintenance, and operation thereof on a nonprofit basis.
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 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: 72
- Transparency & Controls: 65
- Accountability: 32
- Sustainability: 32
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.9%; rating input score 81
- Program expense ratio: 79.9%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th 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: -6.3%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 2.71; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 2.03; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 71.4%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 3% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: -2.2% per year; rating input score 0; 17th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 80.9% of revenue deployed · 79.9% of spending went to programs
- Governance: 0 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $295K in reported program spending
- Leadership: top reported pay $579K · 16 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Related organizations: 252 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 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Operating margin scored 27/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- High — Sustainability: Officer compensation ratio scored 1/100.