National Church Residences
National Church Residences shows highly volatile revenue and expenses, with significant asset growth and no reported officer compensation.
EIN: 201238160 · Columbus, OH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $630K |
| Total Expenses | $889K |
| Program Spending | 85% |
| Net Assets | $7.1M |
| Transparency Score | 70/100 |
Is National Church Residences Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
National Church Residences directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About National Church Residences
National Church Residences (EIN: 201238160) is a nonprofit organization based in Columbus, OH. The organization reported total revenue of $630K and total assets of $21.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Church Residences's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
National Church Residences is a small nonprofit that has been operating for 64 years, with 8 years of IRS 990 filings on record (2016–2023). Revenue has grown at a compound annual rate of 194.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $864K |
| Total Expenses | $889K |
| Surplus / Deficit | $-24,958 |
| Total Assets | $9.7M |
| Total Liabilities | $2.6M |
| Net Assets | $7.1M |
| Operating Margin | -2.9% |
| Debt-to-Asset Ratio | 27.0% |
| Months of Reserves | 131.5 months |
Financial Health Grade: B
In 2023, National Church Residences reported a deficit of $25K with expenses exceeding revenue, holds 131.5 months of operating reserves (strong position), has a debt-to-asset ratio of 27.0% (moderate leverage).
Financial Trends
Over 8 years of filings (2016–2023), National Church Residences's revenue has grown at a compound annual growth rate (CAGR) of 194.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -62.7% | +37.4% | +1.3% |
| 2022 | -59.8% | +1608.0% | +72.5% |
| 2021 | +3763.0% | -89.9% | -8.5% |
| 2020 | +323.6% | +3720.4% | +26.5% |
| 2019 | +52.5% | — | +158.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1962 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates National Church Residences with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, National Church Residences allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $25K, with expenses exceeding revenue.
- Debt-to-asset ratio: 27.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating either that no officers receive compensation or that it is not a significant expenditure for the organization relative to its size and operations.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of National Church Residences's IRS 990 filings:
- Highly volatile revenue and expense figures across reporting periods, making financial stability difficult to assess.
- Significant swings between large surpluses (e.g., 202106) and deficits (e.g., 202306) without clear explanation in the provided data.
Strengths
The following positive indicators were identified for National Church Residences:
- Consistent reporting of 0% officer compensation, indicating transparency in this area.
- Substantial growth in assets from $693,429 in 201606 to $21,431,055 currently, suggesting strong financial backing.
- In some periods, expenses are significantly lower than revenue, indicating efficient operations or substantial non-operating income.
Frequently Asked Questions about National Church Residences
Is National Church Residences a legitimate charity?
National Church Residences (EIN: 201238160) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 70/100. It has 8 years of IRS 990 filings on record. Total revenue: $630K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does National Church Residences spend its money?
National Church Residences directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to National Church Residences tax-deductible?
National Church Residences is registered as a tax-exempt nonprofit (EIN: 201238160). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of National Church Residences's spending goes to programs?
National Church Residences directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is National Church Residences located?
National Church Residences is headquartered in Columbus, Ohio and files with the IRS under EIN 201238160.
How many years of IRS 990 filings does National Church Residences have?
National Church Residences has 8 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $630K in total revenue.
What is the primary source of National Church Residences' highly variable revenue?
The provided data does not specify the revenue sources, but the significant fluctuations suggest reliance on grants, specific projects, or non-recurring income streams rather than stable, recurring donations or program service fees.
How does National Church Residences manage its liabilities, given the fluctuations in revenue?
Liabilities have also varied, from $0 in 202106 to $6,250,763 in 202006. The organization's substantial asset base (currently $21,431,055) likely provides a buffer against these fluctuations, but consistent management of liabilities relative to revenue is crucial.
What specific programs does National Church Residences operate, and how are funds allocated to them?
The provided IRS 990 data does not detail specific programs or their individual spending allocations, making it difficult to assess the direct impact of expenses on mission-related activities.
Filing History
IRS 990 filing history for National Church Residences showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2016–2023), National Church Residences's revenue has grown by 191936.2%, moving from $450 to $864K. Total assets increased by 1304.7% over the same period, from $693K to $9.7M. Total functional expenses rose by 278621.3%, from $319 to $889K. In its most recent filing year (2023), National Church Residences reported a deficit of $25K, with expenses exceeding revenue. The organization holds $2.6M in liabilities against $9.7M in assets (debt-to-asset ratio: 27.0%), resulting in net assets of $7.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $864K | $889K | $9.7M | $2.6M | — | View 990 |
| 2022 | $2.3M | $647K | $9.6M | $2.5M | — | View 990 |
| 2021 | $5.8M | $38K | $5.6M | $0 | — | View 990 |
| 2020 | $149K | $377K | $6.1M | $6.3M | — | View 990 |
| 2019 | $35K | $10K | $4.8M | $4.7M | — | View 990 |
| 2018 | $23K | $0 | $1.9M | $1.8M | — | View 990 |
| 2017 | $21K | $0 | $1.8M | $1.8M | — | View 990 |
| 2016 | $450 | $319 | $693K | $693K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $864K, expenses of $889K, and assets of $9.7M (revenue -62.7% year-over-year).
- 2022: Revenue of $2.3M, expenses of $647K, and assets of $9.6M (revenue -59.8% year-over-year).
- 2021: Revenue of $5.8M, expenses of $38K, and assets of $5.6M (revenue +3763.0% year-over-year).
- 2020: Revenue of $149K, expenses of $377K, and assets of $6.1M (revenue +323.6% year-over-year).
- 2019: Revenue of $35K, expenses of $10K, and assets of $4.8M (revenue +52.5% year-over-year).
- 2018: Revenue of $23K, expenses of $0, and assets of $1.9M (revenue +10.3% year-over-year).
- 2017: Revenue of $21K, expenses of $0, and assets of $1.8M (revenue +4557.6% year-over-year).
- 2016: Revenue of $450, expenses of $319, and assets of $693K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for National Church Residences:
Data Sources and Methodology
This transparency report for National Church Residences is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.