2022-08-11T12:34:33-05:00 2021-09-30 381357951 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2021-04-01 201060468 THREE CROWNS FOUNDATION THRE 8473288700 2323 MCDANIEL AVENUE EVANSTON IL 602012519 JEAN E JUSTIE CFO 8473288700 2022-08-05 1 JEAN JUSTIE 999009999 SAMANTHA BECKER P01344887 3122071040 2022-08-05 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z TERRI S CUNLIFFE C/O CLCS 5700 OLD ORCHARD ROAD SKOKIE IL 60077 288970 0 X N/A X 2004 IL THE FOUNDATION PROVIDES ADMINISTRATIVE ASSISTANCE, MANAGEMENT ADVICE, INVESTMENT ADVICE, & FINANCIAL ASSISTANCE TO THREE CROWNS PARK, A 501(C)(3) ORGANIZATION. 7 6 0 13 0 0 183528 58881 353921 229107 514531 788 0 0 1051980 288776 19226 29094 0 0 433071 259637 0 0 0 143967 73134 596264 361865 455716 -73089 2907085 952357 213443 2249600 2693642 -1297243 X THREE CROWNS FOUNDATION IS AN AFFILIATE OF COVENANT LIVING COMMUNITIES AND SERVICES AND CARRIES OUT THE COVENANT LIVING MISSION STATEMENT (SEE SCHEDULE O) 0 0 29094 29094 229107 SUPPORT FOR THREE CROWNS PARK, A RELATED ORGANIZATION. 29094 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 1 0 0 1 0 1 1 1 1 0 1 1 1 1 1 1 0 0 0 IL X JEAN E JUSTIE 7738782294 C/O CLCS 5700 OLD ORCHARD ROAD SKOKIE IL 60077 X PHIL HEMMER - END 63021 ASST SECRETARY/EXECUTIVE DIRECTOR 5.00 35.00 X X 0 0 0 JAMES E ELSASS CHAIRPERSON - END 6/30/21 1.00 0.00 X X 0 0 0 JEFFREY LATER - END 63021 SECRETARY 1.00 0.00 X X 0 0 0 TERRI S CUNLIFFE DIRECTOR/CLCS PRESIDENT/CEO 1.00 58.00 X X 0 0 0 KATHLEEN GILLESPIE VICE-CHAIRPERSON-PART YEAR/DIRECTOR 0.50 0.50 X X 0 0 0 WILLIAM STAFFORD TREASURER - PART YEAR/DIRECTOR 0.50 0.50 X X 0 0 0 NANCY FLOWERS DIRECTOR 0.50 0.50 X 0 0 0 MATTHEW MANLOVE DIRECTOR 0.10 1.90 X 0 0 0 SARAH BENTLEY DIRECTOR 0.10 1.90 X 0 0 0 JANET CREANEY DIRECTOR 0.10 1.90 X 0 0 0 CATHY GRIMSTED - END 63021 DIRECTOR 1.00 0.00 X 0 0 0 JANET GOELZ HOFFMAN DIRECTOR - END 6/30/21 0.10 1.90 X 0 0 0 RICH JONES - END 63021 DIRECTOR 1.00 0.00 X 0 0 0 DENNIS H TRAUTVETTER CFO - END 6/30/21 8.00 32.00 X 0 0 0 JEAN E JUSTIE CFO/TREASURER/ASST SECRETARY 1.00 58.00 X 0 0 0 DAVID G ERICKSON SR VP & GEN COUNSEL/ASST SECRETARY 1.00 58.00 X 0 0 0 AMY LACROIX SVP, COMMUNITY OPS/ASST SECRETARY 1.00 58.00 X 0 0 0 WILLIAM RABE SR VP ENTERPRISE OPS/ASST SECRETARY 1.00 58.00 X 0 0 0 EMILY WARNYGORA ASSISTANT SECRETARY 1.00 58.00 X 0 0 0 0 0 0 0 0 0 0 0 58881 58881 MANAGEMENT FEES 561000 229107 229107 229107 982 982 194 -194 -194 -194 288776 229107 0 788 X 29094 29094 236199 236199 7130 7130 612 612 15696 15696 1281 1281 70807 70807 1046 1046 361865 29094 332771 0 566290 211984 1029 0 2004050 740373 335716 0 2907085 952357 138152 55330 75291 2194270 213443 2249600 X 2556667 -1425043 136975 127800 2693642 -1297243 2907085 952357 X -73089 39054 -3956850 X X 0 1 X 1 1 1 X X 1 THREE CROWNS PARK 362030089 10 1 1300000 0 1 1300000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DONATIONS PAYABLE 69898 ACCRUED 401K MATCH 7130 OTHER LIABILITIES 3385 DUE TO RELATED PARTY 2113857 2194270 1 SCHOLARSHIPS 7 29094 N/A N/A PART I, LINE 2: FUNDING IS PROVIDED TO THE FOUNDATION BY ITS RESIDENTS. RESIDENTS AND THE FOUNDATION DEVELOPMENT DIRECTOR COMPRISE THE SCHOLARSHIP COMMITTEE. THE COMMITTEE SOLICITS APPLICATIONS, INTERVIEWS APPLICANTS AND AWARDS SCHOLARSHIPS. TUITION SUPPORT (SCHOLARSHIP) IS PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION. FORM 990, PART III, LINE 1: THREE CROWNS FOUNDATION IS AN AFFILIATE OF COVENANT LIVING COMMUNITIES AND SERVICES AND CARRIES OUT THE COVENANT LIVING MISSION STATEMENT, WHICH STATES: "AS A MINISTRY OF THE EVANGELICAL COVENANT CHURCH, COVENANT LIVING COMMUNITIES AND SERVICES CELEBRATES GOD'S GIFT OF LIFE IN CHRISTIAN COMMUNITY. WE FOLLOW THE GREAT COMMANDMENT TO LOVE AND SERVE GOD AND ONE ANOTHER AS TAUGHT BY JESUS CHRIST. THAT COMPELS US TO AFFIRM THE DIGNITY OF EACH PERSON AND TO PURSUE EXCELLENCE AND FINANCIAL INTEGRITY IN ALL THAT WE DO. AS WE PROVIDE A BROAD RANGE OF RESOURCES, SERVICES AND PROGRAMS TO ENHANCE INDIVIDUAL AND COMMUNITY WELLNESS, WE COLLABORATE WITH RESIDENTS AND FAMILIES TO ACHIEVE THE BEST POSSIBLE RESULTS. WHILE SEEKING TO FOSTER INDEPENDENCE, WE RESPOND TO EACH INDIVIDUAL'S EVOLVING NEEDS IN ORDER TO PROVIDE THE SECURITY THAT ASSURES PEACE OF MIND." FORM 990, PART VI, SECTION A, LINE 3 THREE CROWNS FOUNDATION DELEGATED CONTROL OVER MANAGEMENT DUTIES TO COVENANT LIVING SERVICES, ITS PARENT ORGANIZATION BEGINNING 7/1/21. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER IS COVENANT LIVING SERVICES, BEGINNING 7/1/21. THE SOLE MEMBER OF COVENANT LIVING SERVICES IS COVENANT LIVING COMMUNITIES AND SERVICES. FORM 990, PART VI, SECTION A, LINE 7B EFFECTIVE 7/1/21: S 2.4 OF BYLAWS INCLUDE RESERVED POWERS TO THE [INDIVIDUAL] MEMBERS SUCH AS APPOINTMENT OF PRESIDENT OF COVENANT LIVING SERVICES, CHANGES TO MISSION AND STRATEGIC PLAN, APPROVAL OF CERTAIN ACQUISITIONS, DISPOSITIONS AND FINANCINGS, CHANGES TO ARTICLES AND BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEW: THE DRAFT FORM 990 WAS REVIEWED BY MULTIPLE LEVELS OF MANAGEMENT INCLUDING THE CHIEF FINANCIAL OFFICER AND THE SENIOR VICE PRESIDENT AND GENERAL COUNSEL. BOARD REVIEW: PRIOR TO FILING, THE 990 PROCESS WAS REVIEWED WITH THE BOARD OF DIRECTORS AT THE BOARD MEETING AND THE FINAL FORM 990 WAS PROVIDED TO EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 12C ALTHOUGH THE FILING ORGANIZATION HAS A WRITTEN CONFLICTS OF INTEREST POLICY, THE ANNUAL ATTESTATION REQUIRED BY THE POLICY WAS NOT OBTAINED PRIOR TO 07/01/21. THE ORGANIZATION AFFILIATED WITH COVENANT LIVING COMMUNITIES AND SERVICES (CLCS) ON JULY 1, 2021, AND ADOPTED THE POLICIES OF CLCS, WHICH INCLUDED OBTAINING AN ANNUAL ATTESTATION. COVENANT LIVING COMMUNITIES AND SERVICES HAS AN ADMINISTRATIVE POLICY ON CONFLICT OF INTEREST, IDENTIFYING THE PARAMETERS OF A CONFLICT OF INTEREST AND THE REQUIREMENT TO DISCLOSE ANY SUCH CONFLICT OF INTEREST. THE COVENANT LIVING POLICY IS DISTRIBUTED ANNUALLY TO COVENANT LIVING'S BOARD MEMBERS AND OFFICERS. THEY ARE ASKED TO SIGN ACKNOWLEDGING RECEIPT OF THE POLICY AND TO DISCLOSE IF THEY HAVE ANY CONFLICT OF INTERESTS. IF SOMEONE IS ABSENT FROM THE MEETING OR FAILS TO RETURN THE ACKNOWLEDGMENT, THERE IS A FOLLOW-UP WITH THE INDIVIDUAL UNTIL THE SIGNED ACKNOWLEDGMENT IS PROVIDED. IN ADDITION TO THE ABOVE, A SEPARATE AND MORE COMPREHENSIVE QUESTIONNAIRE IS SENT TO THE BOARD MEMBERS, OFFICERS, KEY EMPLOYEES AND OTHER INTERESTED PERSONS. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY COVENANT LIVING'S LEGAL COUNSEL TO DETERMINE IF ANY ACTUAL OR POTENTIAL CONFLICTS EXIST. IF A PERSON BECOMES AN INTERESTED PERSON, HE OR SHE MAY BE CONSIDERED IN DETERMINING WHETHER A QUORUM IS PRESENT. THE INTERESTED PERSON MAY MAKE A SHORT STATEMENT RELATING TO THE TRANSACTION OR ARRANGEMENT IN QUESTION, BUT SHALL NOT BE PRESENT DURING THE DISCUSSION AND SHALL NOT VOTE ON THE MOTION ADDRESSING THE ACTUAL OR POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COVENANT LIVING COMMUNITIES AND SERVICES BOARD OF DIRECTORS HAS DULY APPOINTED AN EXECUTIVE COMPENSATION COMMITTEE (THE "COMMITTEE"), WHICH IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF ALL COMPENSATION AND BENEFITS PROVIDED TO COVENANT LIVING'S EXECUTIVE MANAGEMENT. THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY STATEMENT AND AN EXECUTIVE COMPENSATION COMMITTEE CHARTER GOVERNING THE WORK AND REVIEW PROCESS OF THE COMMITTEE. THE COMMITTEE FOLLOWS THE PROCEDURES DESCRIBED IN THE PHILOSOPHY STATEMENT AND THE CHARTER WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND EMPLOYEE BENEFITS PROVIDED TO THE COVENANT LIVING'S SENIOR MANAGEMENT. THE COMMITTEE'S REVIEW ANALYZES EVERY ELEMENT OF COMPENSATION, INCLUDING CURRENT AND DEFERRED COMPENSATION, AND BENEFITS, INCLUDING QUALIFIED AND NON-QUALIFIED BENEFITS. THE COMMITTEE CONDUCTS ITS REVIEW AND APPROVAL PROCESS AT LEAST ANNUALLY, AND APPROVES COMPENSATION AND BENEFITS ONLY TO THE EXTENT THAT THE COMMITTEE HAS CONCLUDED THAT THE COMPENSATION AND BENEFITS CONSTITUTE NO MORE THAN REASONABLE COMPENSATION FOR EACH EXECUTIVE. THE COMMITTEE CONSISTS ENTIRELY OF DISINTERESTED MEMBERS OF THE BOARD, AND THE COMMITTEE WORKS WITH AN INDEPENDENT COMPENSATION CONSULTANT TO PREPARE AND REVIEW IN ADVANCE COMPREHENSIVE DATA SHOWING THE COMPENSATION PROVIDED BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY SIMILAR POSITIONS. THE COMMITTEE ALSO PREPARES A TIMELY AND THOROUGH WRITTEN RECORD OF ITS DELIBERATIONS AND CONCLUSIONS. AS A RESULT, THE COMMITTEE'S REVIEW PROCESS IS DESIGNED TO SATISFY THE PROCEDURAL CRITERIA NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES. THE RESOURCES UTILIZED BY THE COMPENSATION COMMITTEE INCLUDE: 1) INDEPENDENT COMPENSATION CONSULTANT; 2) COMPENSATION SURVEY OR STUDY; 3) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING THE COVENANT LIVING COMMUNITIES AND SERVICES FINANCE DEPARTMENT AT 773-878-2294. FORM 990, PART VI, LINE 9: CONTACT INFO FOR DIRECTORS & OFFICERS ALL OF THE ORGANIZATION'S DIRECTORS AND OFFICERS CAN BE CONTACTED AT THIS ADDRESS: COVENANT LIVING COMMUNITIES AND SERVICES, INC. - 5700 OLD ORCHARD ROAD, SKOKIE, IL 60077. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 70,117. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,117. PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 690. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 690. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER TO RELATED PARTY -1,300,000. CHANGE IN NET ASSETS DUE TO ACQUISITION -2,656,850. FORM 990, PART XII, LINE 2B: EFFECTIVE JULY 1, 2021, THREE CROWNS FOUNDATION IS NOW A WHOLLY OWNED SUBSIDIARY OF COVENANT LIVING COMMUNITIES AND SERVICES. AS A RESULT, THE ENTITY IS CHANGING ITS FISCAL YEAR-END FROM MARCH 31 TO SEPTEMBER 30 AND TWO SHORT-PERIOD AUDITS OF THE ENTITY'S FINANCIAL STATEMENTS WERE PERFORMED FOR THE PERIODS APRIL 1, 2021 THROUGH JUNE 30, 2021 AND JULY 1, 2021 THROUGH SEPTEMBER 30, 2021. EVANGELICAL COVENANT CHURCH 8303 WEST HIGGINS ROAD CHICAGO IL 60631 362167730 CHURCH IL 501(C)(3) LINE 1 N/A 0 COVENANT LIVING COMMUNITIES AND SERVICES 5700 OLD ORCHARD RD SKOKIE IL 60077 363478388 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) LINE 12B, II EVANGELICAL COVENANT CHURCH 0 COVENANT HEALTH CARE CENTERS 2155 PFINGSTEN ROAD NORTHBROOK IL 60062 521115873 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT HOME ILLINOIS 2625 TECHNY ROAD NORTHBROOK IL 60062 362643638 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING OF CROMWELL INC 52 MISSIONARY ROAD CROMWELL CT 06416 131740015 CONTINUING CARE RETIREMENT COMMUNITY CT 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT HOME OF CHICAGO 2720 W FOSTER AVE CHICAGO IL 60625 363095932 ASSISTED LIVING FACILITY IL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT HOME SERVICES 5700 OLD ORCHARD RD SKOKIE IL 60077 260744025 HOME HEALTH SERVICES IL 501(C)(3) LINE 10 COVENANT LIVING SERVICES INC 0 COVENANT HOUSING CORPORATION 5700 OLD ORCHARD RD SKOKIE IL 60077 364484624 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) LINE 12B, II COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT MINISTRIES OF BENEVOLENCE 5145 N CALIFORNIA AVE CHICAGO IL 60625 363486813 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 12A, I EVANGELICAL COVENANT CHURCH 0 COVENANT PLACE OF LENEXA INC 5700 OLD ORCHARD RD SKOKIE IL 60077 452693240 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING SERVICES INC 0 COVENANT LIVING OF BIXBY INC 5700 OLD ORCHARD RD SKOKIE IL 60077 320419173 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING SERVICES INC 0 COVENANT LIVING OF THE GREAT LAKES 2520 LAKE MICHIGAN DRIVE NW GRAND RAPIDS MI 49504 383244636 CONTINUING CARE RETIREMENT COMMUNITY MI 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING WEST 2550 TREASURE DRIVE SANTA BARBARA CA 93105 953472345 CONTINUING CARE RETIREMENT COMMUNITY CA 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING SERVICES 5700 OLD ORCHARD RD SKOKIE IL 60077 272480652 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) LINE 12B, II COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING OF COLORADO INC 9153 YARROW STREET WESTMINSTER CO 80021 841084331 CONTINUING CARE RETIREMENT COMMUNITY CO 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING OF FLORIDA INC 9215 W BROWARD BLVD PLANTATION FL 33324 521115870 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING AT THE HOLMSTAD 700 W FABYAN PARKWAY BATAVIA IL 60510 362835154 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING AT WINDSOR PARK 124 WINDSOR PARK DRIVE CAROL STREAM IL 60188 363385581 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING OF GENEVA 5700 OLD ORCHARD RD SKOKIE IL 60077 843227613 RENTAL SENIOR HOUSING IL 501(C)(3) LINE 10 COVENANT LIVING SERVICES INC 0 TULSA HILLS COMMUNITY INC 5700 OLD ORCHARD RD SKOKIE IL 60077 842854729 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) LINE 10 COVENANT LIVING SERVICES INC 0 EMC HEALTH INC 2881 GEER ROAD SUITE A TURLOCK CA 95382 942281314 MANAGEMENT/SUPPORT SERVICES CA 501(C)(3) LINE 12B, II COVENANT MINISTRIES OF BENEVOLENCE 0 COVENANT INITIATIVES FOR CARE INC 5145 N CALIFORNIA AVE CHICAGO IL 60625 271841721 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) LINE 12B, II COVENANT MINISTRIES OF BENEVOLENCE 0 COVENANT CARE CENTER 9201 WEST BROWARD BLVD PLANTATION FL 33324 591948940 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT PALMS OF MIAMI 9201 WEST BROWARD BLVD PLANTATION FL 33324 590653300 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT RETIREMENT COMMUNITIES OF MINNESOTA INC 5825 SAINT CROIX AVENUE MINNEAPOLIS MN 55422 411506900 CONTINUING CARE RETIREMENT COMMUNITY MN 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 CRC FOUNDATION 5700 OLD ORCHARD RD STE 100 SKOKIE IL 60077 300763748 FUNDRAISING IL 501(C)(3) LINE 7 COVENANT LIVING COMMUNITIES AND SERVICES 0 COVENANT LIVING OF GOLDEN VALLEY INC 5800 ST CROIX AVE MINNEAPOLIS MN 55422 410841150 CONTINUING CARE RETIREMENT COMMUNITY MN 501(C)(3) LINE 10 COVENANT LIVING COMMUNITIES AND SERVICES 0 THREE CROWNS PARK 2323 MCDANIEL AVENUE EVANSTON IL 60201 362030089 RETIREMENT LIVING COMMUNITY IL 501(C)(3) LINE 10 THREE CROWNS FOUNDATION 0 COVENANT INTERNATIONAL INSURANCE COMPANY LTD CRAWFORD HOUSE 50 CEDAR AVENUE HAMILTON BD INSURANCE BD N/A C 0 COVENANT TRUST COMPANY 8303 WEST HIGGINS ROAD 6TH FLOOR CHICAGO IL 60631 363583163 FINANCIAL SERVICES IL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 THREE CROWNS PARK L 228088 ALLOCATION OF ACTUAL COST THREE CROWNS PARK P 2113857 ALLOCATION OF ACTUAL COST THREE CROWNS PARK R 1300000 ALLOCATION OF ACTUAL COST