Traditions at Westerville

Nonprofit profile at a glance

EIN
475276287
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Columbus, OH, USA
Phone
6144512151
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$12,089,681
Expenses
$10,864,956
Assets
$43,307,659
Liabilities
$35,956,345

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MATTHEW D RULE (VICE PRESIDENT & DIRECTOR)
  • BRIANNA METTLER (PRESIDENT & DIRECTOR)
  • KELLI MEYUNG (VICE PRESIDENT)
  • SARAH SAUM (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

Originating from a christian commitment of service, we provide high quality care, services and communities for seniors.

What it reported doing in 2024

Operated a senior living community consisting of 100 residential care licenses and 120 independent living units.

Operating model

Revenue model
Earned-program. 99% 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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 60
  • Accountability: 41
  • Sustainability: 66
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • 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: 10.1%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.83; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 19% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 88% of spending went to programs
  • Governance: 1 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.6M in reported program spending
  • Leadership: top reported pay $579K · 12 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $251K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Independent voting board scored 14/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.