Civic Intelligence

Traditions at MILL Run

EIN 31-1389390 • 501(c)3 • Columbus, OH

Profile

The mission of the national church residences is to provide quality housing and care at affordable prices in communities of caring persons. Our ministry is national in scope and originates from a christian commitment of service to older adults, which began in 1961.

2245 North Bank DriveColumbus, OH 43220

www.nationalchurchresidences.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.79x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.24x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$578,999

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

15th percentile

-8.4%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-31%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,175,655

Down $1,201,402 (-14%) from 2022

Liabilities

Up

$5,638,208

Up $368,030 (+7.0%) from 2022

Net Assets

Down

$1,537,447

Down $1,569,432 (-51%) from 2022

Revenue

Down

$4,535,222

Down $2,038,057 (-31%) from 2022

Expenses

Down

$5,784,533

Down $1,227,763 (-18%) from 2022

Net Income

Down

-$1,249,311

Down $810,294 (-185%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $4,629,136Liabilities 2010: $2,843,955Net Assets 2010: $1,785,1812010Assets 2011: $5,407,224Liabilities 2011: $3,008,035Net Assets 2011: $2,399,1892011Assets 2012: $8,759,918Liabilities 2012: $6,260,721Net Assets 2012: $2,499,1972012Assets 2013: $8,487,319Liabilities 2013: $6,112,735Net Assets 2013: $2,374,5842013Assets 2014: $9,631,797Liabilities 2014: $6,064,615Net Assets 2014: $3,567,1822014Assets 2015: $10,482,144Liabilities 2015: $5,841,345Net Assets 2015: $4,640,7992015Assets 2016: $10,773,616Liabilities 2016: $5,439,331Net Assets 2016: $5,334,2852016Assets 2019: $9,761,200Liabilities 2019: $5,472,532Net Assets 2019: $4,288,6682019Assets 2020: $9,573,566Liabilities 2020: $5,912,432Net Assets 2020: $3,661,1342020Assets 2021: $9,179,158Liabilities 2021: $5,736,828Net Assets 2021: $3,442,3302021Assets 2022: $8,377,057Liabilities 2022: $5,270,178Net Assets 2022: $3,106,8792022Assets 2024: $7,175,655Liabilities 2024: $5,638,208Net Assets 2024: $1,537,4472024

Highlighted filing

2024

Assets$7,175,655
Liabilities$5,638,208
Net Assets$1,537,447

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,288,2502010Expenses 2011: $3,157,0642011Expenses 2012: $3,185,7762012Revenue 2013: $4,615,279Expenses 2013: $3,847,727Net Income 2013: $767,5522013Revenue 2014: $5,162,576Expenses 2014: $4,068,947Net Income 2014: $1,093,6292014Revenue 2015: $5,418,829Expenses 2015: $4,305,310Net Income 2015: $1,113,5192015Revenue 2016: $5,500,274Expenses 2016: $4,535,514Net Income 2016: $964,7602016Revenue 2019: $5,034,142Expenses 2019: $4,944,262Net Income 2019: $89,8802019Revenue 2020: $5,166,439Expenses 2020: $5,710,984Net Income 2020: -$544,5452020Revenue 2021: $5,528,068Expenses 2021: $5,826,155Net Income 2021: -$298,0872021Revenue 2022: $6,573,279Expenses 2022: $7,012,296Net Income 2022: -$439,0172022Revenue 2024: $4,535,222Expenses 2024: $5,784,533Net Income 2024: -$1,249,3112024

Highlighted filing

2024

Revenue$4,535,222
Expenses$5,784,533
Net Income-$1,249,311

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.18$5.64$1.54$4.54$5.78$1.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.38$5.27$3.11$6.57$7.01$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$5.74$3.44$5.53$5.83$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.57$5.91$3.66$5.17$5.71$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.76$5.47$4.29$5.03$4.94$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$5.44$5.33$5.50$4.54$0.96
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$5.84$4.64$5.42$4.31$1.11
2014Detailed filing. Detailed filing data is available for this year.$9.63$6.06$3.57$5.16$4.07$1.09
2013Detailed filing. Detailed filing data is available for this year.$8.49$6.11$2.37$4.62$3.85$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.76$6.26$2.50$3.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$3.01$2.40$3.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$2.84$1.79$3.29
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 16, 2023
Return Version
2022v5.0
Gross Receipts
$6,901,503
Mission and Program Overview

Mission

Originating from a Christian commitment of service, we provide high quality care, services and communities for Seniors

Originating from a christian commitment of service, our mission is to provide high quality care, services and residential communities for all seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,730,692$7,260,330▼ $470,362
Savings and Temporary Cash Investments$1,030,538$952,930▼ $77,608
Accounts Receivable$54,420$52,763▼ $1,657
Prepaid Expenses and Deferred Charges$20,867$21,763▲ $896
Cash and Non-Interest-Bearing Accounts$342,641$11,131▼ $331,510
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$9,179,158$8,377,057▼ $802,101
Other Assets Total$0$78,140▲ $78,140
Liabilities
Tax Exempt Bond Liabilities$4,789,667$4,592,183▼ $197,484
Accounts Payable and Accrued Expenses$374,445$399,842▲ $25,397
Other Liabilities$491,173$227,355▼ $263,818
Deferred Revenue$78,960$49,880▼ $29,080
Escrow Account Liability$2,583$918▼ $1,665
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Total Liabilities$5,736,828$5,270,178▼ $466,650
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,442,330$3,106,879▼ $335,451
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$3,442,330$3,106,879▼ $335,451
Total Liabilities and Net Assets / Fund Balance$9,179,158$8,377,057▼ $802,101

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,506,859$4,748,594$11,255,453
Equipment$238,247$816,418$1,054,665
Land$460,783-$460,783
Other Land Buildings$54,441$56,361$110,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janet MeeksChair
Susan M DiMickelePresident
Matthew D RuleVice President
Robert S WalterVice President
Ginny BarneyDirector
Larry CrowellDirector
Peter PavariniDirector
Tim DoneyDirector
Al RupiperDirector at Large
Julie M WoolleySecretary
Julia A FratianneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Manifest - Staff Medical LLCnonemployee compensaPO Box 713394, Philadelphia, PA 19171-3402$814,883
Revenue and Support

Revenue Composition

Contributions and Grants
$982
Program Service Revenue
$6,553,081
Investment Income
$19,216
Other Revenue
$0
All Other Contributions
$982
Change in Net Assets
$-439,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,034,725
Salaries, Compensation, and Employee Benefits$2,977,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,990,900$284,653-$2,275,553
Fees for Services Other$1,864,551$22,619-$1,887,170
Depreciation Depletion$499,976$14,591-$514,567
Other Employee Benefits$333,459$47,677-$381,136
Fees for Services Management-$327,690-$327,690
Payroll Taxes$161,140$23,039-$184,179
Occupancy$178,062$5,196-$183,258
Interest$175,745$5,129-$180,874
Information Technology$173,317$1,801-$175,118
Advertising-$170,122-$170,122
Pension Plan Contributions$119,603$17,100-$136,703
Insurance$87,905$2,565-$90,470
Office Expenses$42,541$41,747-$84,288
Travel$1,595$3,722-$5,317
Other Expenses$5,072$11,620-$5,072
Fees for Services Legal-$3,315-$3,315
Total Functional Expenses$6,018,268$994,028$0$7,012,296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$185,322
Resident & Third-party Payor L$27,080
Capital Leases$12,817
Related Party Payables$2,136

Bond Issues

BondIssuerIssuedIssue PricePurpose
AFranklin County Ohio2012-04-30$3,601,500Franklin county adjustable rate
BFranklin County Ohio2013-12-19$2,020,000REFUNDING ISSUE B
CFranklin County Ohio2018-09-27$1,000,000Franklin county adjustable rate se

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,601,500$553,622$1,233,928$72,030
B$2,020,000$1,985,708$611,275$34,292
C$1,000,000$16,922$72,281$21,137

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

The sole member of the corporation shall, at all times, be national church residences.

FORM 990, PART VI, SECTION A, LINE 7A:

Members or trustees shall have the approval of the board of trustees of national church residences.

FORM 990, PART VI, SECTION A, LINE 7B:

National church residences is required to approve the selection of the board of trustees.

FORM 990, PART VI, SECTION B, LINE 11B:

The 990 return is made available to the board prior to filing. An officer reviews the 990 return prior to signature.

FORM 990, PART VI, SECTION B, LINE 12C:

Two conflict of interest policies exist for national church residences. One policy is a general staff policy, published in the employee information guide and is available to the staff through the intranet. The second policy applies to national church residences and its affiliates' officers, directors, and members of committees composed primarily of directors and officers. The policy for officers and directors is reviewed regularly by the board, and officers and directors review and sign an attestation related to the policy annually and are required to disclose any potential conflicts. The policy contains a process for reporting conflicts, determining whether a conflict exists, and appropriate procedures for addressing conflicts.

FORM 990, PART VI, SECTION C, LINE 19:

Governing documents, the conflict of interest policy, and the financial statements are provided upon request.

FORM 990, PART VI, SECTION B, LINE 15B:

Following an established executive compensation policy, the human resource committee reviews and approves salaries of all officers and reports to the executive committee on their action. The committees base the salary decisions on survey data from comparable organizations, use of an independent compensation consultant and organizational and individual performance. This process was last completed in may 2022.

Filing and Contact Details

Filer

Filer Name
Traditions at Mill Run
EIN
31-1389390
In Care Of
% ROBERT WALTER
Phone
6144512151
Address
2245 NORTH BANK DRIVE, COLUMBUS, OH 43220

Signing Officer

Name
Robert Walter
Title
CFO
Phone
6142733599
Signed
2023-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Walter
Formed
1993
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Hw&co
Address
28601 Chagrin Blvd 210, Woodmere, OH 44122
Preparer
David M Reape CPA
Phone
2168311200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of interest rate swap agreement $199,125

FORM 990, PART XII, LINE 2C:

National church residences, the parent organization, has an audit committee which oversees the audit of the financial statements and is involved in selection of the independent accountant which completes the audit. This process has not changed from the prior year.

FORM 990, SCHEDULE R, PART II:

The organization reports related tax exempt organizations on schedule r part ii that are not included within the national church residences group exemption #5048. All other related tax exempt organizations are all members of group exemption # 5048 and are not reported on schedule r part ii.

FORM 990, PAGE 1, ITEM C:

The organization conducts business under the name: national church residences harmony trace.

Form 990 Part IX Line 11G

Description:contracted labor total fees:1702800

Form 990 Part IX Line 11G

Description:purchased services total fees:184370

Financial Statement Notes

FORM 990, SCHEDULE D, PART IV, LINE 2B:

Resident custodian accounts: medicaid residents can request, and in certain cases, national church residences is required to maintain their personal funds in a custodian account. These custodial accounts are accounted for separately and are maintained by the organization on the residents' behalf.

Raw XML AppendixShowing 400 of 4,039 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0399842
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IRS990/AccountsReceivableGrp/EOYAmt052763
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ORIGINATING FROM A CHRISTIAN COMMITMENT OF SERVICE, OUR MISSION IS TO PROVIDE HIGH QUALITY CARE, SERVICES AND RESIDENTIAL COMMUNITIES FOR ALL SENIORS.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0170122
IRS990/AdvertisingGrp/TotalAmt0170122
IRS990/AllOtherContributionsAmt0982
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IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ROBERT WALTER
IRS990/BooksInCareOfDetail/PhoneNum06144512151
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02245 NORTH BANK DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043220
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IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContractorCompensationGrp/CompensationAmt0814883
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 713394
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0PHILADELPHIA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd0191713402
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IRS990/ContractorCompensationGrp/ServicesDesc0nonemployee compensa
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0true
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IRS990/CYContributionsGrantsAmt0982
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IRS990/CYOtherExpensesAmt04034725
IRS990/CYOtherRevenueAmt00
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IRS990/CYSalariesCompEmpBnftPaidAmt02977571
IRS990/CYTotalExpensesAmt07012296
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06573279
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IRS990/DepreciationDepletionGrp/TotalAmt0514567
IRS990/Desc0PROVIDES LONG TERM HEALTH CARE FACILITIES FOR THE ELDERLY IN THE FORM OF A MULTI-BED ASSISTED LIVING FACILITY. IN 2022, THE ORGANIZATION PROVIDED 150 LICENSED RESIDENTIAL CARE UNITS.
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IRS990/EmployeeCnt00
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IRS990/ForeignActivitiesInd0false
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