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← NATIONAL CHURCH RESIDENCES

Form 990 for tax year 2023

Filed by NATIONAL CHURCH RESIDENCES.

Totals

Total revenue
$6,506,821
Total expenses
$7,284,752
Contributions and grants received
$6,878
Grants paid
$0
Program service revenue
$6,459,258
Investment income
$40,685
Other revenue
$0
Total assets, end of year
$13,821,272
Total liabilities, end of year
$32,291,729
Net assets or fund balances, end of year
-$18,470,457
Program services expenses (Part IX)
$6,374,808
Management and general expenses
$909,944
Fundraising expenses
$0
Program service expenses (Part III)
$6,374,808

Program services were 87.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • DEBORAH RUSSELL

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • STEVE NEAL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • VAL FRANCIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • DAVID STRICKLAND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • RANDALL BENNER

    DIRECTOR - PART YEAR

    Total calculated
    $137,870
    From this org
    $0
    From related orgs
    $123,881
    Other
    $13,989
    Hours/week
    0.5 + 39.5 related
  • SANDRA LAWHORN

    DIRECTOR

    Total calculated
    $127,376
    From this org
    $0
    From related orgs
    $109,930
    Other
    $17,446
    Hours/week
    0.5 + 39.5 related
  • ROBERT S WALTER

    VICE-PRESIDENT

    Total calculated
    $554,329
    From this org
    $0
    From related orgs
    $517,229
    Other
    $37,100
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $385,303 related
    Bonus
    $0 + $125,926 related
    Other
    $0 + $6,000 related
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $17,300 related
    Filer's total
    $0 + $554,329 related
  • MATHEW RULE

    VICE-PRESIDENT

    Total calculated
    $526,335
    From this org
    $0
    From related orgs
    $479,934
    Other
    $46,401
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $354,038 related
    Bonus
    $0 + $124,600 related
    Other
    $0 + $1,296 related
    Deferred
    $0 + $33,000 related
    Nontaxable benefits
    $0 + $13,401 related
    Filer's total
    $0 + $526,335 related
  • JULIE M WOOLLEY

    SECRETARY

    Total calculated
    $441,510
    From this org
    $0
    From related orgs
    $413,137
    Other
    $28,373
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $304,037 related
    Bonus
    $0 + $107,100 related
    Other
    $0 + $2,000 related
    Deferred
    $0 + $26,400 related
    Nontaxable benefits
    $0 + $1,973 related
    Filer's total
    $0 + $441,510 related
  • BRIANNA METTLER

    PRESIDENT

    Total calculated
    $333,248
    From this org
    $0
    From related orgs
    $293,543
    Other
    $39,705
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $234,846 related
    Bonus
    $0 + $58,050 related
    Other
    $0 + $647 related
    Deferred
    $0 + $29,290 related
    Nontaxable benefits
    $0 + $10,415 related
    Filer's total
    $0 + $333,248 related
  • JULIA FRATIANNE

    TREASURER

    Total calculated
    $309,472
    From this org
    $0
    From related orgs
    $264,719
    Other
    $44,753
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $226,694 related
    Bonus
    $0 + $38,025 related
    Other
    $0
    Deferred
    $0 + $26,559 related
    Nontaxable benefits
    $0 + $18,194 related
    Filer's total
    $0 + $309,472 related
  • JACOB SWINT

    VICE PRESIDENT

    Total calculated
    $264,901
    From this org
    $0
    From related orgs
    $248,839
    Other
    $16,062
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $202,662 related
    Bonus
    $0 + $46,177 related
    Other
    $0
    Deferred
    $0 + $14,931 related
    Nontaxable benefits
    $0 + $1,131 related
    Filer's total
    $0 + $264,901 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
DURING THE CURRENT YEAR, NATIONAL CHURCH RESIDENCES, A RELATED ORGANIZATION, MADE CONTRIBUTIONS TO A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN FOR THE FOLLOWING INDIVIDUALS LISTED ON PART VII OF THE FORM 990: BRIANNA METTLER: $9,866 JACOB SWINT: $3,108 JULIA FRATIANNE: $11,561 JULIE WOOLLEY: $4,063 MATTHEW RULE: $19,739 ROBERT WALTER: $6,941 THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN IS AVAILABLE TO KEY EMPLOYEES OF THE ORGANIZATION, AS DEFINED BY THE ORGANIZATION AND NOT PART VII OF THE FORM 990. THE 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN WILL VEST UPON TRIGGERING SEVERANCE WITH THE ORGANIZATION. TRIGGERING SEVERANCE, AS DEFINED IN THE PLAN DOCUMENT, MEANS A PARTICIPANT'S SEVERANCE OF SERVICE, (1) AT ANY TIME ON OR AFTER THE PARTICIPANT'S ENTITLEMENT DATE OR (2) IF EARLIER, (A) BECAUSE OF DEATH OR DISABILITY, (B) BY THE EMPLOYER FOR REASONS OTHER THAN CAUSE, OR (C) BY THE PARTICIPANT FOR GOOD REASON. FOR THIS PURPOSE, SEVERANCE OF SERVICE SHALL BE CONSTRUED CONSISTENTLY WITH THE DEFINITION OF SEPARATION OF SERVICE UNDER CODE SECTION 409A.
PART I, LINE 3
BRISTOL VILLAGE HOMES RELIED ON A RELATED ORGANIZATION (NATIONAL CHURCH RESIDENCES) THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
7 April 2025
IRS schema version
2023v6.0
Source object
202511059349302361

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