National Church Residences
National Church Residences shows consistent revenue and expense levels with growing assets and liabilities over the past decade.
EIN: 202105415 · Columbus, OH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $10.2M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $10 |
| Net Assets | $545K |
| 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: 202105415) is a nonprofit organization based in Columbus, OH. The organization reported total revenue of $0 and total assets of $0 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 large nonprofit that has been operating for 64 years, with 10 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of 6.7%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $11.3M |
| Total Expenses | $10.2M |
| Surplus / Deficit | +$1.1M |
| Total Assets | $6.8M |
| Total Liabilities | $6.2M |
| Net Assets | $545K |
| Operating Margin | 9.9% |
| Debt-to-Asset Ratio | 92.0% |
| Months of Reserves | 8.0 months |
Financial Health Grade: A
In 2020, National Church Residences reported a surplus of $1.1M with revenue exceeding expenses, holds 8.0 months of operating reserves (strong position), has a debt-to-asset ratio of 92.0% (high leverage).
Financial Trends
Over 10 years of filings (2011–2020), National Church Residences's revenue has grown at a compound annual growth rate (CAGR) of 6.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | +27.3% | +12.3% | +35.6% |
| 2019 | -14.7% | -15.3% | +30.4% |
| 2018 | -7.3% | -0.8% | -16.8% |
| 2017 | +3.4% | -0.3% | +18.4% |
| 2016 | +10.2% | -6.2% | -7.6% |
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 (2020)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.1M, with revenue exceeding expenses.
- Debt-to-asset ratio: 92.0%.
Executive Compensation Analysis
The reported 0% officer compensation across all filings is highly unusual for an organization with annual expenses exceeding $10 million, suggesting that executive compensation may be reported under different categories or that this specific EIN represents a subsidiary where compensation is managed at a parent level.
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:
- Consistently reported 0% officer compensation, which is highly unusual for an organization of this scale.
- Liabilities frequently exceed assets in earlier years, indicating potential reliance on debt or other obligations.
Strengths
The following positive indicators were identified for National Church Residences:
- Consistent revenue generation over a decade, demonstrating stable operations.
- Growth in assets from $1.8 million in 2011 to $6.7 million in 2020, indicating an increase in organizational resources.
- Generally positive net income in recent years (e.g., $1,118,469 in 2020), suggesting financial health.
Frequently Asked Questions about National Church Residences
Is National Church Residences a legitimate charity?
National Church Residences (EIN: 202105415) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 70/100. It has 10 years of IRS 990 filings on record. 2 red flags identified. 3 strengths noted. Financial health grade: A.
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: 202105415). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the National Church Residences CEO make?
National Church Residences's highest-compensated officer earns $10 annually. Executive compensation data is disclosed in IRS 990 filings.
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 202105415.
How many years of IRS 990 filings does National Church Residences have?
National Church Residences has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% officer compensation for an organization with multi-million dollar revenues and expenses is atypical. This could indicate that executive compensation is reported under other expense categories, or that this specific EIN is part of a larger consolidated entity where compensation is managed and reported at a higher organizational level.
What is the nature of the significant liabilities reported?
Liabilities have grown substantially from $707,092 in 2011 to $6,227,656 in 2020, often exceeding assets in earlier years. Understanding the composition of these liabilities (e.g., mortgages, bonds, program-related debt) is crucial for assessing financial risk and long-term sustainability.
How does this entity fit into the broader National Church Residences organization?
Given the unusual officer compensation reporting and the nature of the services provided by National Church Residences (senior living, affordable housing), it's possible this EIN represents a specific program, subsidiary, or regional entity within a larger organizational structure. Understanding this relationship is key to a complete financial analysis.
Filing History
IRS 990 filing history for National Church Residences showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2020), National Church Residences's revenue has grown by 78.6%, moving from $6.3M to $11.3M. Total assets increased by 265% over the same period, from $1.9M to $6.8M. Total functional expenses rose by 55.6%, from $6.6M to $10.2M. In its most recent filing year (2020), National Church Residences reported a surplus of $1.1M, with revenue exceeding expenses. The organization holds $6.2M in liabilities against $6.8M in assets (debt-to-asset ratio: 92.0%), resulting in net assets of $545K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $11.3M | $10.2M | $6.8M | $6.2M | — | View 990 |
| 2019 | $8.9M | $9.1M | $5.0M | $5.6M | — | View 990 |
| 2018 | $10.4M | $10.7M | $3.8M | $4.2M | — | View 990 |
| 2017 | $11.3M | $10.8M | $4.6M | $4.7M | — | View 990 |
| 2016 | $10.9M | $10.9M | $3.9M | $4.4M | — | View 990 |
| 2015 | $9.9M | $11.6M | $4.2M | $4.7M | — | View 990 |
| 2014 | $7.8M | $7.9M | $3.3M | $2.1M | — | View 990 |
| 2013 | $7.4M | $6.8M | $3.1M | $1.8M | — | View 990 |
| 2012 | $7.0M | $7.5M | $2.5M | $1.9M | — | View 990 |
| 2011 | $6.3M | $6.6M | $1.9M | $707K | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $11.3M, expenses of $10.2M, and assets of $6.8M (revenue +27.3% year-over-year).
- 2019: Revenue of $8.9M, expenses of $9.1M, and assets of $5.0M (revenue -14.7% year-over-year).
- 2018: Revenue of $10.4M, expenses of $10.7M, and assets of $3.8M (revenue -7.3% year-over-year).
- 2017: Revenue of $11.3M, expenses of $10.8M, and assets of $4.6M (revenue +3.4% year-over-year).
- 2016: Revenue of $10.9M, expenses of $10.9M, and assets of $3.9M (revenue +10.2% year-over-year).
- 2015: Revenue of $9.9M, expenses of $11.6M, and assets of $4.2M (revenue +26.2% year-over-year).
- 2014: Revenue of $7.8M, expenses of $7.9M, and assets of $3.3M (revenue +5.2% year-over-year).
- 2013: Revenue of $7.4M, expenses of $6.8M, and assets of $3.1M (revenue +6.0% year-over-year).
- 2012: Revenue of $7.0M, expenses of $7.5M, and assets of $2.5M (revenue +10.5% year-over-year).
- 2011: Revenue of $6.3M, expenses of $6.6M, and assets of $1.9M.
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.