Civic Intelligence

National Church Residences of Wayne

EIN 31-1449420 • 501(c)3 • Columbus, OH

Profile

The mission of 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. While our ministry has been targeted primarily toward older adults, we have special concern for low- and moderate-income seniors, persons with disabilities, and low- and moderate-income families. We are committed to expanding and funding services in assisted living, nursing homes, and full-service retirement communities. We also plan for thoughtful growth in affordable family housing. We are committed to professionalism in the management of property, programs, and human resources and equally committed to compassion for the people we serve.

2245 North Bank DriveColumbus, OH 43220

www.ncr.org

Siviq Scores

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

Liabilities / Assets

98th percentile

2.03x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

5.87x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

26th percentile

-6.3%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

98th percentile

$579,239

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 167.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

38th percentile

-0.3%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,001,434

Down $57,431 (-5.4%) from 2021

Liabilities

Down

$2,037,262

Down $3,071 (-0.2%) from 2021

Net Assets

Down

-$1,035,828

Down $54,360 (-5.5%) from 2021

Revenue

Up

$346,891

Up $70,173 (+25%) from 2021

Expenses

Up

$368,898

Up $77,677 (+27%) from 2021

Net Income

Down

-$22,007

Down $7,504 (-52%) from 2021

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2011: $1,360,394Liabilities 2011: $1,981,855Net Assets 2011: -$621,4612011Assets 2012: $1,298,358Liabilities 2012: $1,977,460Net Assets 2012: -$679,1022012Assets 2014: $1,181,593Liabilities 2014: $1,977,683Net Assets 2014: -$796,0902014Assets 2015: $1,145,470Liabilities 2015: $1,984,989Net Assets 2015: -$839,5192015Assets 2016: $1,096,406Liabilities 2016: $1,992,979Net Assets 2016: -$896,5732016Assets 2017: $1,066,722Liabilities 2017: $1,985,775Net Assets 2017: -$919,0532017Assets 2019: $1,011,219Liabilities 2019: $1,973,372Net Assets 2019: -$962,1532019Assets 2021: $1,058,865Liabilities 2021: $2,040,333Net Assets 2021: -$981,4682021Assets 2025: $1,001,434Liabilities 2025: $2,037,262Net Assets 2025: -$1,035,8282025

Highlighted filing

2025

Assets$1,001,434
Liabilities$2,037,262
Net Assets-$1,035,828

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $216,7112011Expenses 2012: $226,4682012Revenue 2014: $169,311Expenses 2014: $224,841Net Income 2014: -$55,5302014Revenue 2015: $215,202Expenses 2015: $258,631Net Income 2015: -$43,4292015Revenue 2016: $208,349Expenses 2016: $265,403Net Income 2016: -$57,0542016Revenue 2017: $233,677Expenses 2017: $256,157Net Income 2017: -$22,4802017Revenue 2019: $274,466Expenses 2019: $278,588Net Income 2019: -$4,1222019Revenue 2021: $276,718Expenses 2021: $291,221Net Income 2021: -$14,5032021Revenue 2025: $346,891Expenses 2025: $368,898Net Income 2025: -$22,0072025

Highlighted filing

2025

Revenue$346,891
Expenses$368,898
Net Income-$22,007

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 9, 2025
Return Version
2024v5.2
Gross Receipts
$365,563
Mission and Program Overview

Mission

The mission of 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. While our ministry has been targeted primarily toward older adults, we have special concern for low- and moderate-income seniors, persons with disabilities, and low- and moderate-income families. We are committed to expanding and funding services in assisted living, nursing homes, and full-service retirement communities. We also plan for thoughtful growth in affordable family housing. We are committed to professionalism in the management of property, programs, and human resources and equally committed to compassion for the people we serve.

Provide housing for low and moderate income persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$653,465$725,213▲ $71,748
Investments Program Related$306,935$252,272▼ $54,663
Prepaid Expenses and Deferred Charges$4,632$7,685▲ $3,053
Accounts Receivable-$1,564-
Cash and Non-Interest-Bearing Accounts$25,191$276▼ $24,915
Total Assets$1,004,030$1,001,434▼ $2,596
Other Assets Total$13,807$14,424▲ $617
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,952,000$1,952,000→ $0
Accounts Payable and Accrued Expenses$49,562$67,895▲ $18,333
Other Liabilities$16,269$17,367▲ $1,098
Deferred Revenue$20$0▼ $20
Total Liabilities$2,017,851$2,037,262▲ $19,411
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,013,821$-1,035,828▼ $22,007
Total Net Assets Fund Balance$-1,013,821$-1,035,828▼ $22,007
Total Liabilities and Net Assets / Fund Balance$1,004,030$1,001,434▼ $2,596

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$606,800$1,042,662$1,649,462
Other Land Buildings$19,475$291,597$311,072
Land$98,938-$98,938
Equipment$0$42,139$42,139
Investment Program Related Org$49,065--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Donna WalkerDirector$23,277$23,277

Board Members and Trustees

NameTitle
Matthew D RulePresident
Eric WalkerVice President
Sean AlexanderVice President
Sonya BrownVice President
Brianna MettlerDirector
Greg ComfortDirector
Joseph KasbergDirector
Kathy McdonnellDirector
Larry BellmanDirector
Robert MaloneyDirector
Sandra BrummittDirector
Sean DefourDirector
Tingting LiDirector
Julie M WoolleySecretary
Jill KolbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$215,171
Program Service Revenue
$140,389
Investment Income
$-12,552
Other Revenue
$3,883
Change in Net Assets
$-22,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$346,891
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,672
Total Revenue per Audited Statements
$365,563
Total Revenue per Form 990
$346,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$368,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$172,241--$172,241
Fees for Services Management-$53,488-$53,488
Depreciation Depletion$41,305--$41,305
Fees for Services Accounting-$20,129-$20,129
Office Expenses$19,291--$19,291
Advertising$1,593--$1,593
Conferences and Meetings$980$567-$1,547
Other Expenses$1,023--$1,023
Fees for Services Legal$200--$200
Total Functional Expenses$294,714$74,184$0$368,898

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$387,570
Expenses per Audited Statements$368,898
Total Expenses per Form 990$368,898
Expenses Not Reported on Form 990$18,672
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$12,924
Accrued Mgmt Fee Payable$4,443
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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.

Filing and Contact Details

Filer

Filer Name
National Church Residences of Wayne
EIN
31-1449420
Phone
6144512151
Address
2245 NORTH BANK DRIVE, COLUMBUS, OH 43220
Doing Business As
Dogwood Terrace

Signing Officer

Name
Sean Alexander
Title
Vice President
Phone
6144512151
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Alexander
Formed
1995
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
7

Preparer

Firm
DAUBY O'CONNOR & ZALESKI LLC
Address
501 CONGRESSIONAL BLVD 300, CARMEL, IN 46032
Preparer
Jessica Cooper
Phone
3178485700
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

PART X, LINE 2:

No provisions for federal or state income tax has been included in the financial statements since the corporation is exempt from such taxes under section 501(c)(3) of the internal revenue code and has been classified as an other than private foundation.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Book/tax differnce of gain (loss) 18,672.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Book/tax differnce of gain (loss) 18,672.

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
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