COVENANT RETIREMENT COMMUNITIES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COVENANT RETIREMENT COMMUNITIES INC (EIN 36-3478388)
Tax period: 2023-10-01 to 2024-09-30
Filed: 2025-07-30
IRS object ID: 202532119349300838
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule I
Schedule J
Schedule K
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-30T12:55:30-05:00	ReturnTs
Tax Period End	2024-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	331498605	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PLANTE & MORAN PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 S RIVERSIDE PLAZA 9TH FLOOR	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60606	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	363478388	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COVENANT LIVING COMMUNITIES AND SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COVE	BusinessNameControlTxt
Phone	7738782294	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5700 OLD ORCHARD RD	AddressLine1Txt
City	SKOKIE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60077	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEAN E JUSTIE	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	7738782294	PhoneNum
Signature	2025-07-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SAMANTHA L BECKER	PreparerPersonNm
PTIN	P01344887	PTIN
Phone	3122071040	PhoneNum
Preparation	2025-07-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID ERICKSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5700 OLD ORCHARD RD	AddressLine1Txt
City	SKOKIE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60077	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$48,458,558	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.COVLIVING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1975	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	CARE FOR SENIOR ADULTS.	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	186	TotalEmployeeCnt
Total Volunteers	17	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$222,139	PYContributionsGrantsAmt
CY Contributions Grants	$595,877	CYContributionsGrantsAmt
PY Program Service Revenue	$43,051,174	PYProgramServiceRevenueAmt
CY Program Service Revenue	$40,706,852	CYProgramServiceRevenueAmt
PY Investment Income	$5,992,895	PYInvestmentIncomeAmt
CY Investment Income	$3,682,524	CYInvestmentIncomeAmt
PY Other Revenue	$1,167,972	PYOtherRevenueAmt
CY Other Revenue	$266,462	CYOtherRevenueAmt
PY Total Revenue	$50,434,180	PYTotalRevenueAmt
CY Total Revenue	$45,251,715	CYTotalRevenueAmt
PY Grants And Similar Paid	$25,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$18,162	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$22,208,869	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$27,129,149	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,685,500	CYTotalFundraisingExpenseAmt
PY Other Expenses	$21,002,865	PYOtherExpensesAmt
CY Other Expenses	$21,655,915	CYOtherExpensesAmt
PY Total Expenses	$43,236,734	PYTotalExpensesAmt
CY Total Expenses	$48,803,226	CYTotalExpensesAmt
PY Revenues Less Expenses	$7,197,446	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$3,551,511	CYRevenuesLessExpensesAmt
Total Assets BOY	$249,178,910	TotalAssetsBOYAmt
Total Assets EOY	$364,266,886	TotalAssetsEOYAmt
Total Liabilities BOY	$160,562,717	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$260,611,005	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$88,616,193	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$103,655,881	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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. (SEE SCHEDULE O)	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$33,482,707	ExpenseAmt
Grant	$18,162	GrantAmt
Revenue	$40,965,285	RevenueAmt
Desc	THE NUMBER OF PERSONS RESIDING AT THE CONTINUING CARE RETIREMENT COMMUNITIES THAT BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024, WERE AS FOLLOWS:RESIDENTIAL & CATERED LIVING: THERE WERE A TOTAL OF 3,673 RESIDENTS, OCCUPYING 2,938 APARTMENTS AT 09/30/2024. RESIDENCY FOR THE FISCAL YEAR TOTALED 1,331,206 RESIDENT DAYS.ASSISTED LIVING: THERE WERE A TOTAL OF 501 RESIDENTS AT 09/30/2024. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 186,737 RESIDENT DAYS.ASSISTED LIVING MEMORY SUPPORT: THERE WERE A TOTAL OF 134 RESIDENTS AT 09/30/2024. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 46,423 RESIDENT DAYS.SKILLED NURSING: THERE WERE A TOTAL OF 676 RESIDENTS AT 09/30/2024. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 261,855 RESIDENT DAYS.	Desc
Total Program Service Expenses	$33,482,707	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	97	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	186	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	BD	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEAN E JUSTIE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7738782294	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O CLCS 5700 OLD ORCHARD RD	AddressLine1Txt
City	SKOKIE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60077	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
TERRI S CUNLIFFE
DIRECTOR/CLCS PRESIDENT/CEO-PART YR	40.00	22.00	Yes (X)	Yes (X)	$928,155	$0	$33,657
DAVID G ERICKSON
GEN COUNSEL PART YR/ASST SEC/CEO	40.00	22.00	Yes (X)	Yes (X)	$432,606	$0	$122,066
TODD SLECHTA
DIRECTOR/EX-OFFICIO	0.10	42.20	Yes (X)		$0	$305,126	$59,996
TAMMY SWANSON-DRAHEIM
DIRECTOR/EX-OFFICIO	0.10	42.30	Yes (X)		$0	$108,641	$105,500
JANET CREANEY
DIRECTOR/CHAIR	0.10	2.20	Yes (X)	Yes (X)	$0	$0	$0
LORENE FLEWELLEN
DIRECTOR/VICE CHAIR	0.10	2.20	Yes (X)	Yes (X)	$0	$0	$0
JANET GOELZ HOFFMAN
DIRECTOR/SECRETARY	0.10	2.20	Yes (X)	Yes (X)	$0	$0	$0
ALLAN ANDERSON
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
SARAH BENTLEY
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
KATHY BUETTNER
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
PAMELA CHRISTENSEN
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
ARTHUR DEROOY
DIRECTOR/EX-OFFICIO - PART YEAR	0.10	2.30	Yes (X)		$0	$0	$0
JOHN FREDRICKSON
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
KURT KINCANON
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
MATTHEW MANLOVE
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
ROBERT MARTIN
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
JENNIFER MEANS
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
MARY PALMER
DIRECTOR/EX-OFFICIO	0.10	2.30	Yes (X)		$0	$0	$0
LOANN PETERSON
DIRECTOR - PART YEAR	0.10	2.20	Yes (X)		$0	$0	$0
JEAN E JUSTIE
CFO/TREASURER/ASST SECRETARY	40.00	22.00		Yes (X)	$459,684	$0	$90,531
WILLIAM RABE
CHIEF INFO & TECH OFFICER/ASST SEC.	40.00	22.00		Yes (X)	$363,812	$0	$60,892
CORY KALLHEIM
GENERAL COUNSEL/ASST SECRETARY	40.00	22.00		Yes (X)	$255,332	$0	$70,455
JAY PRINCE
SVP, COMMUNITY OPS/ASST SECRETARY	40.00	22.00		Yes (X)	$211,098	$0	$24,248
EMILY WARNYGORA
SR. EXEC. ASST TO CEO/ASST SECRETARY	40.00	22.00		Yes (X)	$95,671	$0	$13,095
TANDERIA BROWN
CHIEF HUMAN RESOURCES OFFICER	40.00	22.00			$304,715	$0	$65,889	Yes (X)
JAY HIBBARD
CHIEF GROWTH & COMMUNICATION OFFICER	40.00	0.00			$535,205	$0	$90,276		Yes (X)
FRAN PALMA
CHIEF MKTNG & DIGITAL STRAT OFFICER	22.50	22.50			$478,960	$0	$86,166		Yes (X)
ELIZABETH MCLAREN
SR VP/REV CYCLE,/REIM, HOME, & COM. SERVS	22.50	22.50			$409,609	$0	$72,347		Yes (X)
RANDAL GROSS
SENIOR VP, PROJECT DEVELOPMENT	40.00	0.00			$373,069	$0	$32,080		Yes (X)
MIA LEIBOW
VP, FINANCIAL PLANNING & ANALYSIS	40.00	0.00			$358,705	$0	$31,042		Yes (X)
CORY STERN
FORMER INTERIM FINANCE LEAD/TREAS.	0.00	0.00			$233,582	$0	$34,904			Yes (X)
DIXIE REPPE
DIRECTOR - PART YEAR	0.10	2.20	Yes (X)		$0	$0	$0
RICK SHEPARD
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0
ANDREW VANOVER
DIRECTOR	0.10	2.20	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$5,440,203	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$413,767	TotReportableCompRltdOrgAmt
Total Other Compensation	$993,144	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	84	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
THOMPSON HANCOCK WITTE & ASSOC
2100 RIVEREDGE PARKWAY SUITE 900	ATLANTA	GA	30328	ARCHITECTURE, INTERIOR DESIGN	$1,866,642
SENIOROI LLC
4335 TAGGART CREEK RD STE A	CHARLOTTE	NC	28208	TARGETED MARKETING	$1,357,701
CROSSVUE LLC
1 EAST ERIE ST SUITE 525 - 4935	CHICAGO	IL	60611	CONSULTING SERVICES	$613,276
THE IMAGE GROUP OF TOLDEO INC
1255 CORPORATE DRIVE	HOLLAND	OH	43528	MARKETING AND BRANDING	$606,629
PERFICIENT INC
555 MARYVILLE UNIVERSITY DRIVE SUIT	SAINT LOUIS	MO	63141	CONSULTING SERVICES	$544,153

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	20	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$595,877	AllOtherContributionsAmt
Total Contributions	$595,877	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MANAGEMENT FEES	Desc
Business	561000	BusinessCd
Total Revenue Column	$40,706,852	TotalRevenueColumnAmt
Related Or Exempt Func Income	$40,706,852	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$40,706,852	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,827,841	TotalRevenueColumnAmt
Exclusion	$6,827,841	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$69,555	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$61,526	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$8,029	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,029	TotalRevenueColumnAmt
Exclusion	$8,029	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,901,556	SecuritiesAmt
Other	$243,761	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,901,556	SecuritiesAmt
Other	-$243,761	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,145,317	TotalRevenueColumnAmt
Exclusion	-$3,145,317	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PURCHASING DISCOUNTS/REBATES	Desc
Business	900099	BusinessCd
Total Revenue Column	$258,433	TotalRevenueColumnAmt
Related Or Exempt Func Income	$258,433	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$258,433	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,251,715	TotalRevenueColumnAmt
Related Or Exempt Func Income	$40,965,285	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,690,553	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$18,162	TotalAmt
Program Services	$18,162	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,982,551	TotalAmt
Management And General	$3,982,551	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$18,630,526	TotalAmt
Program Services	$16,152,862	ProgramServicesAmt
Management And General	$2,102,544	ManagementAndGeneralAmt
Fundraising	$375,120	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$470,031	TotalAmt
Program Services	$395,166	ProgramServicesAmt
Management And General	$63,888	ManagementAndGeneralAmt
Fundraising	$10,977	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,636,967	TotalAmt
Program Services	$2,023,760	ProgramServicesAmt
Management And General	$585,914	ManagementAndGeneralAmt
Fundraising	$27,293	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,409,074	TotalAmt
Program Services	$1,065,143	ProgramServicesAmt
Management And General	$317,725	ManagementAndGeneralAmt
Fundraising	$26,206	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$264,996	TotalAmt
Management And General	$264,996	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,341,655	TotalAmt
Management And General	$2,341,655	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,340	TotalAmt
Management And General	$7,340	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$379,167	TotalAmt
Program Services	$379,167	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,865,551	TotalAmt
Program Services	$2,555,301	ProgramServicesAmt
Management And General	$297,756	ManagementAndGeneralAmt
Fundraising	$12,494	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$23,834	TotalAmt
Program Services	$12,000	ProgramServicesAmt
Management And General	$11,834	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$309,130	TotalAmt
Program Services	$133,324	ProgramServicesAmt
Management And General	$174,867	ManagementAndGeneralAmt
Fundraising	$939	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,780,184	TotalAmt
Program Services	$5,423,787	ProgramServicesAmt
Management And General	$356,362	ManagementAndGeneralAmt
Fundraising	$35	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$323,016	TotalAmt
Program Services	$112,981	ProgramServicesAmt
Management And General	$210,035	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,091,949	TotalAmt
Program Services	$540,580	ProgramServicesAmt
Management And General	$542,394	ManagementAndGeneralAmt
Fundraising	$8,975	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$829,114	TotalAmt
Program Services	$140,096	ProgramServicesAmt
Management And General	$684,144	ManagementAndGeneralAmt
Fundraising	$4,874	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,649,428	TotalAmt
Program Services	$2,986,125	ProgramServicesAmt
Management And General	$1,512,983	ManagementAndGeneralAmt
Fundraising	$150,320	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,446,598	TotalAmt
Program Services	$929,087	ProgramServicesAmt
Management And General	$470,741	ManagementAndGeneralAmt
Fundraising	$46,770	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$107,735	TotalAmt
Program Services	$107,735	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
MAINT. FOR RESIDENTS	$169,057	$169,057
TRAINING	$20,715	$20,715
LICENSES AND PERMITS	$15,025	$10,175	$4,150	$700
RECRUITING	$5,956		$5,909	$47

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,025,465	TotalAmt
Program Services	$307,484	ProgramServicesAmt
Management And General	-$302,769	ManagementAndGeneralAmt
Fundraising	$1,020,750	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,803,226	TotalAmt
Program Services	$33,482,707	ProgramServicesAmt
Management And General	$13,635,019	ManagementAndGeneralAmt
Fundraising	$1,685,500	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$57,175,188	BOYAmt
EOY	$35,543,544	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,325,652	BOYAmt
EOY	$3,322,142	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,756	BOYAmt
EOY	$10,295	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$363,889	BOYAmt
EOY	$447,943	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,685,626	BOYAmt
EOY	$7,219,206	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$32,809,040	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$15,247,927	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$15,316,740	BOYAmt
EOY	$17,561,113	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$27,827,163	BOYAmt
EOY	$61,321,356	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$24,588,223	BOYAmt
EOY	$58,329,690	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$114,893,673	BOYAmt
EOY	$180,511,597	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$249,178,910	BOYAmt
EOY	$364,266,886	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$33,250,441	BOYAmt
EOY	$33,821,964	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,682,776	BOYAmt
EOY	$2,132,345	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$124,629,500	BOYAmt
EOY	$224,656,696	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$160,562,717	BOYAmt
EOY	$260,611,005	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$81,098,600	BOYAmt
EOY	$95,254,596	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,517,593	BOYAmt
EOY	$8,401,285	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$88,616,193	BOYAmt
EOY	$103,655,881	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$249,178,910	BOYAmt
EOY	$364,266,886	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$3,551,511	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$36,720,435	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$18,129,236	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type2	Yes (X)	SupportingOrgType2Ind
Supported Organizations	13	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (13 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
COVENANT LIVING OF GOLDEN VALLEY
418041150	10	Yes (1)	$0	$0
COVENANT LIVING OF FLORIDA INC
521115870	10	Yes (1)	$0	$0
COVENANT HOME
362643638	10	Yes (1)	$0	$0
COVENANT HEALTHCARE CENTERS INC
521115873	10	Yes (1)	$0	$0
COVENANT LIVING AT THE HOLMSTAD
362835154	10	Yes (1)	$0	$0
COVENANT HOME OF CHICAGO
363095932	10	Yes (1)	$0	$0
COVENANT LIVING OF CROMWELL INC
131740015	10	Yes (1)	$0	$0
COVENANT LIVING WEST
953472345	10	Yes (1)	$0	$0
COVENANT LIVING OF COLORADO
841084331	10	Yes (1)	$0	$0
COVENANT LIVING AT WINDSOR PARK
363385581	10	Yes (1)	$0	$0
COVENANT LIVING OF THE GREAT LAKES
383244636	10	Yes (1)	$0	$0
COVENANT LIVING SERVICES
272480652	10	Yes (1)	$0	$0
COVENANT RETIREMENT COMMUNITIES FOUNDATION
300763748	7	Yes (1)	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	13	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	Yes (1)	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Field	Value	IRS element (for citing)
Majority Dir Trst Supported Org	Yes (1)	MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, SECTION A, LINE 6	FormAndLineReferenceDesc
Explanation	GRANTS WERE MADE TO EVANGELICAL COVENANT CHURCH, WHICH IS AN ORGANIZATION WHICH FURTHERS THE MISSION OF THIS ORGANIZATION.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,091,878	BeginningYearBalanceAmt
Investment Earnings Or Losses	$786,847	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$93,562	GrantsOrScholarshipsAmt
End Year Balance	$6,785,163	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,554,316	BeginningYearBalanceAmt
Investment Earnings Or Losses	$619,676	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$82,114	GrantsOrScholarshipsAmt
End Year Balance	$6,091,878	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,466,640	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$750,474	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$161,850	GrantsOrScholarshipsAmt
End Year Balance	$5,554,316	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,839,585	BeginningYearBalanceAmt
Investment Earnings Or Losses	$715,555	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$88,500	GrantsOrScholarshipsAmt
End Year Balance	$6,466,640	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,578,366	BeginningYearBalanceAmt
Investment Earnings Or Losses	$358,511	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$97,292	GrantsOrScholarshipsAmt
End Year Balance	$5,839,585	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (1)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (1)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,451,169	OtherCostOrOtherBasisAmt
Book Value	$5,451,169	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,662,417	OtherCostOrOtherBasisAmt
Depreciation	$4,043,515	DepreciationAmt
Book Value	$4,618,902	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,685,496	OtherCostOrOtherBasisAmt
Depreciation	$11,204,412	DepreciationAmt
Book Value	$1,481,084	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,009,958	OtherCostOrOtherBasisAmt
Book Value	$6,009,958	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$17,561,113	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
MORTGAGES	$619,116	F
DOMESTIC EQUITY	$26,915,439	F
INTERNATIONAL EQUITY	$17,726,021	F
HEDGE FUNDS & DERIVATIVES	$10,940,240	F
PRIVATE EQUITY	$2,128,874	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$58,329,690	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
OTHER INVESTMENTS	$4,105,248
INTER-COMPANY ADVANCE ACCOUNTS	$176,406,349

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$180,511,597	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
ACCRUED TAXES & EMPLOYEE BENEFITS	$160,675
OTHER LIABILITIES	$12,801,464
INTER-COMPANY ADVANCE ACCOUNTS	$75,539,585
2022 TERM LOAN	$40,000,000
2019 TERM LOAN	$42,579,972
2024 TERM LOAN	$53,575,000

Field	Value	IRS element (for citing)
Total Liability	$224,656,696	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART V, LINE 4:	FormAndLineReferenceDesc
Explanation	THE BRANDEL ENDOWMENT FUND IS USED FOR RESIDENT CARE AT CERTAIN COVENANT LIVING CAMPUSES.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENTS	TypeOfActivitiesConductedTxt
Specific Services Provided	N/A	SpecificServicesProvidedTxt
Region Total Expenditures	$23,195,752	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$23,195,752	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$23,195,752	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EVANGELICAL COVENANT CHURCH	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8303 W HIGGINS ROAD	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60631	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	362167730	RecipientEIN
IRC Section	501(C)3	IRCSectionDesc
Cash Grant	$15,662	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc
Purpose Of Grant	EVENT SPONSORSHIPS	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	GRANTS AND DONATION REQUESTS AND PROPOSALS ARE BROUGHT TO COVENANT LIVING'S MANAGEMENT. THE MANAGEMENT THEN BRINGS REQUESTS AND PROPOSALS DEEMED APPROPRIATE TO THE COVENANT LIVING BOARD FOR APPROVAL, IF SIGNIFICANT. A CHECK GOES OUT AFTER THE APPROPRIATE LEVEL OF APPROVAL IS RECEIVED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TERRI S CUNLIFFE
DIRECTOR/CLCS PRESIDENT/CEO-PART YR	$581,637	$0	$142,331	$0	$204,187	$0	$9,900	$0	$23,973	$0	$962,028	$0	$36,569	$0
JAY HIBBARD
CHIEF GROWTH & COMMUNICATION OFFICER	$367,149	$0	$82,940	$0	$85,116	$0	$56,271	$0	$42,263	$0	$633,739	$0	$44,947	$0
FRAN PALMA
CHIEF MKTNG & DIGITAL STRAT OFFICER	$289,356	$0	$95,293	$0	$94,311	$0	$49,526	$0	$43,255	$0	$571,741	$0	$39,903	$0
DAVID G ERICKSON
GEN COUNSEL PART YR/ASST SEC/CEO	$342,225	$0	$9,572	$0	$80,809	$0	$84,651	$0	$45,154	$0	$562,411	$0	$47,458	$0
JEAN E JUSTIE
CFO/TREASURER/ASST SECRETARY	$315,014	$0	$68,544	$0	$76,126	$0	$52,876	$0	$46,359	$0	$558,919	$0	$0	$0
ELIZABETH MCLAREN
SR VP/REV CYCLE,/REIM, HOME, & COM.	$271,949	$0	$73,752	$0	$63,908	$0	$45,460	$0	$30,511	$0	$485,580	$0	$28,092	$0
WILLIAM RABE
CHIEF INFO & TECH OFFICER/ASST SEC.	$277,291	$0	$6,033	$0	$80,488	$0	$46,521	$0	$20,541	$0	$430,874	$0	$29,365	$0
RANDAL GROSS
SENIOR VP, PROJECT DEVELOPMENT	$237,395	$0	$42,939	$0	$92,735	$0	$9,900	$0	$28,901	$0	$411,870	$0	$0	$0
MIA LEIBOW
VP, FINANCIAL PLANNING & ANALYSIS	$290,111	$0	$29,012	$0	$39,582	$0	$31,042	$0	$4,903	$0	$394,650	$0	$20,267	$0
TANDERIA BROWN
CHIEF HUMAN RESOURCES OFFICER	$254,465	$0	$13,750	$0	$36,500	$0	$40,380	$0	$25,705	$0	$370,800	$0	$0	$0
TODD SLECHTA
DIRECTOR/EX-OFFICIO	$0	$266,345	$0	$0	$0	$38,781	$0	$35,136	$0	$26,493	$0	$366,755	$0	$4,369
CORY KALLHEIM
GENERAL COUNSEL/ASST SECRETARY	$232,011	$0	$2,075	$0	$21,246	$0	$33,150	$0	$38,752	$0	$327,234	$0	$0	$0
CORY STERN
FORMER INTERIM FINANCE LEAD/TREAS.	$153,210	$0	$12,099	$0	$68,273	$0	$24,756	$0	$10,361	$0	$268,699	$0	$15,253	$0
JAY PRINCE
SVP, COMMUNITY OPS/ASST SECRETARY	$172,139	$0	$32,000	$0	$6,959	$0	$16,958	$0	$8,966	$0	$237,022	$0	$0	$0
TAMMY SWANSON-DRAHEIM
DIRECTOR/EX-OFFICIO	$0	$108,641	$0	$0	$0	$0	$0	$27,500	$0	$78,000	$0	$214,141	$0	$0

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	THE FOLLOWING BENEFITS WERE TREATED AS TAXABLE COMPENSATION AND WERE DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE (OF COVENANT LIVING'S BOARD) TO BE REASONABLE: - HEALTH CLUB DUES PAID FOR EIGHT (8) SENIOR-LEVEL EMPLOYEES.
PART I, LINE 3	SEE SCHEDULE O EXPLANATION FOR FORM 990 PART VI SECTION B LINE 15 FOR THE METHODS USED TO DETERMINE CEO COMPENSATION. THE REVIEW AND APPROVAL PROCESS IS DESIGNED TO SATISFY AND QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE INTERNAL REVENUE CODE SECTION 4958.
PART I, LINE 4B	EXECUTIVE BENEFIT PLAN COVENANT MINISTRIES OF BENEVOLENCE (CMB), A RELATED ORGANIZATION, PROVIDES CERTAIN SUPPLEMENTAL RETIREMENT BENEFITS TO ITS OFFICERS AND KEY EMPLOYEES. THESE BENEFITS ARE PROVIDED THROUGH A NONQUALIFIED DEFERRED COMPENSATION PLAN, UNDER WHICH A PORTION OF THE BENEFITS BEING EARNED ARE SUBJECT TO A "SUBSTANTIAL RISK OF FORFEITURE." THE SUPPLEMENTAL RETIREMENT BENEFITS ARE STRUCTURED TO PROVIDE A RETENTION INCENTIVE THAT HAS BEEN DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE OF CMB'S BOARD ("COMMITTEE") TO BE OF SUBSTANTIAL VALUE TO THE ORGANIZATION. THE COMMITTEE APPROVES ALL RETIREMENT BENEFITS, TOGETHER WITH ALL OTHER FORMS OF COMPENSATION AND BENEFITS FOR THESE AND OTHER EXECUTIVES, IN A MANNER INTENDED TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE INTERMEDIATE SANCTION'S RULES OF FEDERAL INCOME TAX LAW. THE FOLLOWING ARE PARTICIPANTS IN THE PLAN: TERRI CUNLIFFE DAVID ERICKSON RANDAL GROSS JAY HIBBARD JEAN JUSTIE MIA LEIBOW FRAN PALMA TODD SLECHTA CORY STERN WILLIAM RABE ELIZABETH MCLAREN TANDERIA BROWN CORY KALLHEIM JAY PRINCE IN 2023, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $131,377 DAVID ERICKSON - $47,458 RANDAL GROSS - $32,547 JAY HIBBARD - $44,947 MIA LEIBOW - $20,267 ELIZABETH MCLAREN - $28,092 FRAN PALMA - $39,903 WILLIAM RABE - $29,365 CORY STERN - $15,253 TODD SLECHTA - $4,369 IN 2023, THESE INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN THE FOLLOWING AMOUNTS: DAVID ERICKSON - $27,212 COVENANT LIVING MADE CERTAIN PAYMENTS TO TERRI CUNLIFFE IN APRIL OF 2024 RELATED TO AN INADVERTENT FAILURE TO MAKE A DISTRIBUTION IN 2022 IN ACCORDANCE WITH THE TERMS OF THE CAPITAL ACCUMULATION BENEFIT PROGRAM AND AN INADVERTENT FAILURE TO PROPERLY REPORT FUNDS DISTRIBUTED UNDER THE SERP PROGRAM IN 2023. FOR BOTH ISSUES, TAXES WERE DEPOSITED AND TAX FORMS W-2C AND 941 WERE AMENDED AS APPLICABLE. THE TOTAL GROSS DISTRIBUTION TO TERRI CUNLIFFE RELATED TO THESE ISSUES WAS $22,707.42.
PART I, LINE 7	THE FOLLOWING APPLIES TO CERTAIN INDIVIDUALS LISTED ON PART VII WHOSE COMPENSATION IS PAID FROM RELATED ORGANIZATIONS: THE EXECUTIVE COMPENSATION COMMITTEE (OF CMB'S BOARD) FOLLOWS A PRESCRIBED METHOD FOR CALCULATING INCENTIVE COMPENSATION AWARDS. THE CALCULATION IS BASED ON MEASURABLE TARGETS DETERMINED AT THE BEGINNING OF THE YEAR. THE COMMITTEE HAS THE ABILITY TO ADJUST THE DOLLAR VALUE OF THE CALCULATED AWARDS BY UP TO 10%. THE ADJUSTMENT CAN BE AN UPWARD OR DOWNWARD ADJUSTMENT BASED ON VARIOUS PERFORMANCE FACTORS OR ON FACTORS THAT WILL ASSURE THAT FINAL INCENTIVE COMPENSATION AWARDS ARE IN THE BEST INTEREST OF THE ORGANIZATION AND APPROPRIATELY REFLECT THE PERFORMANCE OF THE ORGANIZATION. REFER TO ADDITIONAL INFORMATION ON THE COMMITTEE INCLUDED IN SCHEDULE O.
PART II, COLUMN B (II):	BONUS AND INCENTIVE COMPENSATION - CERTAIN KEY PERSONS EMPLOYED BY COVENANT LIVING AND CMB ARE ELIGIBLE FOR INCENTIVE COMPENSATION AS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE OF EITHER THE COVENANT LIVING OR CMB'S BOARD BASED ON WHERE THESE INDIVIDUALS ARE EMPLOYED. INCENTIVES RELATED TO THE ACHIEVEMENT OF TARGETS FOR THE TWELVE MONTHS ENDED 9/30/22 WERE PAID OUT IN 2023 FOR CLCS AND RELATED ENTITIES. INCENTIVES RELATED TO CMB'S ACHIEVEMENT OF TARGETS FOR THE TWELVE-MONTHS ENDED 9/30/23 WERE PAID OUT IN 2023.
PART II, COLUMN D:	NONTAXABLE BENEFITS INCLUDE HEALTH INSURANCE PREMIUMS PAID BY THE EMPLOYER AND EMPLOYEE.
PART I, LINE 4B (CONT):	IN CONNECTION WITH THE ISSUES DISCLOSED IN SCHEDULE J, PART I, LINE 4B, COVENANT LIVING MADE TAX INDEMNIFICATION PAYMENTS TO TERRI CUNLIFFE AND REIMBURSED HER PROFESSIONAL FEES ASSOCIATED WITH THIS ISSUE IN THE AMOUNT OF $13,716.48.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
COLORADO HEALTH FACILITIES AUTHORITY
A	840752932	19648AW27	2015-04-02	$121,947,731	SEE PART VI	0	0	0
COLORADO HEALTH FACILITIES AUTHORITY
B	840752932	NONEAVAIL	2015-04-02	$22,340,000	SEE PART VI	0	0	0
ILLINOIS FINANCE AUTHORITY
C	861091967	NONEAVAIL	2017-02-01	$52,070,000	SEE PART VI	0	0	0
COLORADO HEALTH FACILITIES AUTHORITY
D	840752932	19648FGT5	2018-11-13	$63,008,063	SEE PART VI	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt
A	$41,895,000	$122,288,223	$11,571,897	$1,799,621	$108,916,705	0	Yes (1)	Yes (1)	Yes (1)
B	$21,075,000	$22,340,000		$245,209	$22,094,791	Yes (1)	0	Yes (1)	Yes (1)
C	$26,920,000	$52,070,000			$52,070,000	Yes (1)	0	Yes (1)	Yes (1)
D		$63,575,789	$4,050,545	$1,065,717		0	0	0	Yes (1)	$58,214,891	$244,636

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	Yes (1)	Yes (1)	Yes (1)
B	Yes (1)	Yes (1)	Yes (1)
C	Yes (1)	Yes (1)	Yes (1)
D	Yes (1)	Yes (1)	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	Yes (1)	0	0	Yes (1)
B	Yes (1)	Yes (1)	0	Yes (1)
C	Yes (1)	Yes (1)	0	Yes (1)
D	Yes (1)	0	Yes (1)	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)
C	Yes (1)
D	Yes (1)

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
DATE REBATE COMPUTATION PERFORMED	ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/18/2024 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/02/2020 ISSUER NAME: ILLINOIS FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/16/2024 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023 ISSUER NAME: STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORI DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023
PART I, ROW A, COLUMN F	BORROWINGS WERE USED, ALONG WITH OTHER FUNDS, TO (1) RETIRE $118,110,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING (2) TO PAY DEBT ISSUANCE COSTS OF $1,799,621 AND (3) TO FUND REQUIRED RESERVES.
PART I, ROW B, COLUMN F	BORROWINGS WERE USED, ALONG WITH OTHER FUNDS, TO RETIRE $27,580,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND TO PAY DEBT ISSUANCE COSTS OF $245,209.
PART I, ROW C, COLUMN F	BORROWINGS WERE USED TO RETIRE $52,070,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING.
PART I, ROW D, COLUMN F	BORROWINGS WERE USED TO FUND PROJECT RESERVES AND OTHER RESERVES ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND PAY DEBT ISSUANCE COSTS OF $1,065,717.
PART I, ROW A-2, COLUMN F	BORROWINGS WERE USED TO FUND PROJECT RESERVES AND OTHER RESERVES ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND PAY DEBT ISSUANCE COSTS OF $660,745.
PART I, ROW B-2, COLUMN F:	BORROWINGS WERE USED TO REFUND THE COLORADO HEALTH FACILITIES AUTHORITY SERIES 2012A BONDS; TO PAY THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 2013C BONDS; TO BUY BACK $6,500,000 OF THE 2015A BONDS; TO FUND CAPITAL PROJECT AND INTEREST RESERVE ACCOUNTS; AND TO PAY THE COSTS OF ISSUANCE OF $980,441.
PART II, LINE 3, COLUMN A	THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW A, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES.
PART II, LINE 3, COLUMN D	THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW D, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES.
PART II, LINE 3, COLUMN A2	THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW A2, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES.
PART II, LINE 3, COLUMN B2	THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW B2, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES AND ORIGINAL ISSUE PREMIUM.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY
A	060806186	2077F47FB	2018-11-13	$50,471,973	SEE PART VI	0	0	0
COLORADO HEALTH FACILITIES AUTHORITY
B	840752932	19648FRW5	2020-10-29	$87,047,885	SEE PART VI	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt
A	$5,690,000	$47,656,418	$3,176,343	$660,745	$43,819,330	2022	0	0	Yes (1)	Yes (1)
B		$87,450,639		$980,441	$9,143,562		Yes (1)	0	0	Yes (1)	$24,384,241	$52,942,395

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	Yes (1)	Yes (1)	0	0.00000	0.00000	0.00000	0	0	Yes (1)
B	0	0	Yes (1)	Yes (1)	0	0.00000	0.00000	0.00000	0	0	Yes (1)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	0	Yes (1)	0	0	0	Yes (1)	Yes (1)
B	0	Yes (1)	0	Yes (1)	0	0	0	0	Yes (1)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (1)
B	Yes (1)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 1:	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. COVENANT LIVING IS ORGANIZED AND OPERATED FOR THE BENEFIT OF, AND TO PLAN AND SUPPORT THE CHARITABLE PURPOSES OF, MULTIPLE CONTINUING CARE RETIREMENT COMMUNITIES, ALL NONPROFIT ORGANIZATIONS, CONSISTING OF RESIDENTIAL LIVING, ASSISTED LIVING, ASSISTED LIVING MEMORY CARE, AND SKILLED NURSING, AS WELL AS OTHER SENIOR CARE ORGANIZATIONS AND SERVICES. IN ADDITION TO THE PROGRAM SERVICE ACCOMPLISHMENTS OF EACH ORGANIZATION, COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED $5,476,074 OF FREE OR DISCOUNTED SERVICES TO THOSE RESIDENTS UNABLE TO PAY ALL OR A PORTION OF THEIR CHARGES, AND WHO MEET CERTAIN ELIGIBILITY REQUIREMENTS. COVENANT LIVING COMMUNITIES AND SERVICES ALSO PROVIDES SERVICES TO MEDICAID RECIPIENTS AT A COST GREATER THAN THE REIMBURSEMENT PROVIDED. IN THE YEAR ENDED SEPTEMBER 30, 2024, THE AMOUNT OF COST IN EXCESS OF MEDICAID REIMBURSEMENT WAS $18,720,418.
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERS ARE THE INDIVIDUAL MEMBERS OF THE BOARD OF BENEVOLENCE.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF BENEVOLENCE APPROVES THE COVENANT LIVING COMMUNITIES AND SERVICES' (CLCS) BOARD OF DIRECTORS. CLCS ELECTS THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	S 2.4 OF BYLAWS INCLUDE RESERVED POWERS TO THE MEMBERS SUCH AS APPOINTMENT OF PRESIDENT OF COVENANT LIVING COMMUNITIES AND 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. THE GENERAL COUNSEL ALSO REVIEWED SELECT RETURNS. BOARD REVIEW: PRIOR TO FILING, THE FORM 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	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 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 XI, LINE 9:	TRANSFER TO THREE CROWNS PARK -300,000. CHANGE IN PRESENT VALUE OF IRREVOCABLE TRUSTS 1,232. TRANSFER TO COVENANT LIVING WEST -17,830,468.
409(A) RELIEF UNDER SEC. VII.D. OF NOTICE 2008-113	PURSUANT TO SEC. IX.B. OF IRS NOTICE 2008-113, AS AMENDED (THE NOTICE"), COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED THE FOLLOWING INFORMATION ("STATEMENT") TO TERRI CUNLIFFE CONCERNING AN INADVERTENT ERROR THAT OCCURRED IN HER 2022 TAX YEAR: 1. IDENTIFICATION OF THE NONQUALIFIED DEFERRED COMPENSATION PLAN. AN INADVERTENT OPERATIONAL FAILURE OCCURRED WITH RESPECT TO THE NONQUALIFIED DEFERRED COMPENSATION PLAN KNOWN AS THE CAPITAL ACCUMULATION ACCOUNT BENEFIT UNDER THE COVENANT MINISTRIES OF BENEVOLENCE FLEXIBLE BENEFIT PLAN (THE "PLAN"). 2. DESCRIPTION OF THE INADVERTENT OPERATIONAL FAILURE. ON OR ABOUT SEPTEMBER 1, 2022, TERRI WAS DUE A DISTRIBUTION OF PLAN BENEFITS, WITH RESPECT TO HER 2000 AND 2001 SERVICES, IN A GROSS AMOUNT OF $20,846.81. THAT GROSS AMOUNT WAS DEBITED FROM HER PLAN ACCOUNT (AND HENCE NO SUBSEQUENT INVESTMENT EARNINGS ACCRUED THEREON), BUT DUE TO AN INADVERTENT ADMINISTRATIVE ERROR, THE DISTRIBUTION TO HER WAS NOT COMPLETED AT THE TIME. THE DISTRIBUTION WAS COMPLETED LATER, ON OR ABOUT APRIL 23, 2024. 3. PREVENTING RECURRENCE. AS OF THE DATE OF THIS STATEMENT, (I) ADMINISTRATIVE REVIEW OF HER PLAN ACCOUNT HAS BEEN COMPLETED AND FUTURE DATES OF DISTRIBUTION HAVE BEEN NOTED; AND (II) THE PLAN ADMINISTRATOR AND THE SERVICE RECIPIENT HAVE ESTABLISHED A PROCESS FOR CAREFULLY DIRECTING, AND DOUBLE-CHECKING THE WORK OF, PERSONNEL WHO HAVE PLAN DISTRIBUTION PROCESSING RESPONSIBILITIES. ADDITIONALLY, SERVICE RECIPIENT REPRESENTATIVES AND TERRI HAVE CONFERRED AND AGREED THAT IN THE FUTURE, TERRI WILL FOLLOW UP ON FUTURE PLAN DISTRIBUTIONS IN ADVANCE OF THEIR DUE DATES AND WILL PROMPTLY ALERT THE PLAN ADMINISTRATOR IF SHE HAS REASON TO BELIEVE THAT A DISTRIBUTION IS NOT BEING TIMELY AND CORRECTLY PROCESSED. THE FOREGOING STEPS TO AVOID RECURRENCE OF THE ERROR WERE COMPLETED ON OR ABOUT MARCH 31, 2024. 4. ENTITLEMENT TO RELIEF. THE INADVERTENT OPERATIONAL FAILURE DESCRIBED IN THIS STATEMENT IS ELIGIBLE FOR CORRECTION UNDER THE TERMS OF THE NOTICE. THE SERVICE RECIPIENT HAS TAKEN ALL ACTIONS REQUIRED, AND OTHERWISE MET ALL REQUIREMENTS, FOR SUCH CORRECTION. WITH RESPECT TO THE ABOVE-DESCRIBED INADVERTENT OPERATIONAL FAILURE, TERRI WAS ENTITLED TO THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE. 5. FILING THIS STATEMENT. TERRI WAS DIRECTED TO ATTACH THIS STATEMENT TO HER TIMELY-FILED (INCLUDING EXTENSIONS) ORIGINAL FEDERAL INCOME TAX RETURN FOR THE YEAR IN WHICH THE FAILURE WAS DISCOVERED (I.E., TIMELY-FILED (INCLUDING EXTENSIONS) 2024 ORIGINAL FEDERAL INCOME TAX RETURN). ADDITIONALLY, TERRI WAS ADVISED THAT SHE MAY ATTACH THIS STATEMENT TO HER 2022 FEDERAL INCOME TAX RETURN. 6. NOTICE TO THE IRS IN THE EVENT OF A FUTURE AUDIT. WHEN RELYING UPON THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE, TERRI WAS NOTIFIED THAT SHE MUST MAKE REASONABLE EFFORTS TO PROVIDE NOTICE TO THE IRS EXAMINING AGENT UPON THE FUTURE COMMENCEMENT OF ANY EXAMINATION OF HER INCOME TAX RETURN(S) THAT SHE WAS RELYING UPON THE RELIEF PROVIDED UNDER THE NOTICE FOR TAX YEARS COVERED BY THE EXAMINATION. SUCH TAX YEARS COULD INCLUDE THE 2022 AND/OR 2024 TAX YEARS. 409(A) RELIEF UNDER SEC. VII.D. OF NOTICE 2008-113 PURSUANT TO SEC. IX.B. OF IRS NOTICE 2008-113, AS AMENDED (THE NOTICE"), COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED WITH THE FOLLOWING INFORMATION ("STATEMENT") TO TERRI CUNLIFFE CONCERNING AN INADVERTENT ERROR THAT OCCURRED IN HER 2023 TAX YEAR: 1. IDENTIFICATION OF THE NONQUALIFIED DEFERRED COMPENSATION PLAN. AN INADVERTENT OPERATIONAL FAILURE OCCURRED WITH RESPECT TO THE NONQUALIFIED DEFERRED COMPENSATION PLAN KNOWN AS THE COVENANT MINISTRIES OF BENEVOLENCE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE "PLAN"). 2. DESCRIPTION OF THE INADVERTENT OPERATIONAL FAILURE. ON OR ABOUT JANUARY 4, 2023, CERTAIN PRIOR CONTRIBUTIONS TO TERRI'S PLAN ACCOUNT, PLUS ACCRUED EARNINGS THEREON, IN THE TOTAL AMOUNT OF $36,568.90 BECAME VESTED. UNDER CODE 457(F), THAT AMOUNT BECAME IMMEDIATELY SUBJECT TO ALL APPLICABLE EMPLOYMENT TAXES. TO SUPPLY THE FUNDS NECESSARY TO PAY TAXES ON AMOUNTS THAT BECOME VESTED WHILE IN HER PLAN ACCOUNT, THE PLAN PROVIDES THAT A DISTRIBUTION MUST BE MADE IN AN AMOUNT EQUAL TO THE INCREMENTAL FEDERAL, STATE, LOCAL AND OTHER INCOME AND EMPLOYMENT TAXES INCURRED BY HER DUE TO THE TAXABLE VESTING EVENT. TERRI'S TOTAL EMPLOYMENT TAXES CALCULATED BY THE SERVICE RECIPIENT'S PAYROLL SYSTEM AND DEPOSITED BY THE SERVICE RECIPIENT WITH THE IRS WAS $14,605.22. HOWEVER, THE DISTRIBUTION FROM THE PLAN WAS ONLY $12,744.61, RESULTING IN A SHORTFALL OF $1,860.61. INSTEAD OF INITIATING A SUPPLEMENTAL DISTRIBUTION FROM THE PLAN TO COVER THE SHORTFALL, THE SERVICE RECIPIENT INADVERTENTLY USED ITS OWN FUNDS TO COVER THE DEPOSIT OF THE SHORTFALL. THE SERVICE RECIPIENT DID NOT TREAT THAT ACTION AS RESULTING IN TAXABLE INCOME TO TERRI. THIS ERROR RESULTED IN AN IMPERMISSIBLE EXCESS DEFERRAL UNDER CODE 409A BECAUSE $1,860.61 (PLUS SUBSEQUENT INVESTMENT EARNINGS THEREON) REMAINED IN HER PLAN ACCOUNT, WHICH IS NOT IN CONFORMITY WITH PLAN TERMS. THE EXCESS DEFERRED PRINCIPAL AMOUNT OF $1,860.61 WAS DISTRIBUTED FROM HER PLAN ACCOUNT ON OR ABOUT APRIL 24, 2024. THE INVESTMENT EARNINGS THAT HAD ACCRUED ON THAT AMOUNT WERE SIMULTANEOUSLY FORFEITED. 3. PREVENTING RECURRENCE. AS OF THE DATE OF THIS STATEMENT, (I) ADMINISTRATIVE REVIEW OF TERRI'S PLAN ACCOUNT HAS BEEN COMPLETED AND FUTURE DATES OF DISTRIBUTION HAVE BEEN NOTED; AND (II) THE PLAN ADMINISTRATOR AND THE SERVICE RECIPIENT HAVE ESTABLISHED A PROCESS FOR CAREFULLY DIRECTING, AND DOUBLE-CHECKING THE WORK OF, PERSONNEL WHO HAVE PLAN DISTRIBUTION PROCESSING RESPONSIBILITIES. ADDITIONALLY, SERVICE RECIPIENT REPRESENTATIVES AND TERRI HAVE CONFERRED AND AGREED THAT IN THE FUTURE, TERRI WILL FOLLOW UP ON FUTURE PLAN DISTRIBUTIONS IN ADVANCE OF THEIR DUE DATES AND WILL PROMPTLY ALERT THE PLAN ADMINISTRATOR IF SHE HAS REASON TO BELIEVE THAT A DISTRIBUTION IS NOT BEING TIMELY AND CORRECTLY PROCESSED. THE FOREGOING STEPS TO AVOID RECURRENCE OF THE ERROR WERE COMPLETED ON OR ABOUT MARCH 31, 2024. 4. ENTITLEMENT TO RELIEF. THE INADVERTENT OPERATIONAL FAILURE DESCRIBED IN THIS STATEMENT IS ELIGIBLE FOR CORRECTION UNDER THE TERMS OF THE NOTICE. THE SERVICE RECIPIENT HAS TAKEN ALL ACTIONS REQUIRED, AND OTHERWISE MET ALL REQUIREMENTS, FOR SUCH CORRECTION. WITH RESPECT TO THE ABOVE-DESCRIBED INADVERTENT OPERATIONAL FAILURE, TERRI IS ENTITLED TO THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE. 5. FILING THIS STATEMENT. TERRI WAS DIRECTED TO ATTACH THIS STATEMENT TO HER TIMELY-FILED (INCLUDING EXTENSIONS) ORIGINAL FEDERAL INCOME TAX RETURN FOR THE YEAR IN WHICH THE FAILURE WAS DISCOVERED (I.E., TIMELY-FILED (INCLUDING EXTENSIONS) 2024 ORIGINAL FEDERAL INCOME TAX RETURN). ADDITIONALLY, TERRI WAS ADVISED THAT SHE MAY ATTACH THIS STATEMENT TO HER 2023 FEDERAL INCOME TAX RETURN. 6. NOTICE TO THE IRS IN THE EVENT OF A FUTURE AUDIT. WHEN RELYING UPON THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE, TERRI WAS NOTIFIED THAT SHE MUST MAKE REASONABLE EFFORTS TO PROVIDE NOTICE TO THE IRS EXAMINING AGENT UPON THE FUTURE COMMENCEMENT OF ANY EXAMINATION OF HER INCOME TAX RETURN(S) THAT SHE WAS RELYING UPON THE RELIEF PROVIDED UNDER THE NOTICE FOR TAX YEARS COVERED BY THE EXAMINATION. SUCH TAX YEARS COULD INCLUDE THE 2023 AND/OR 2024 TAX YEARS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (29 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
EVANGELICAL COVENANT CHURCH
8303 WEST HIGGINS ROAD	CHICAGO	IL	60631	362167730	CHURCH	IL	501(C)(3)	LINE 1	N/A	0
COVENANT LIVING OF GOLDEN VALLEY
5800 ST CROIX AVE	MINNEAPOLIS	MN	55422	410841150	CONTINUING CARE RETIREMENT COMMUNITY	MN	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT HEALTH CARE CENTERS INC
2155 PFINGSTEN ROAD	NORTHBROOK	IL	60062	521115873	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT HOME
2625 TECHNY ROAD	NORTHBROOK	IL	60062	362643638	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING OF CROMWELL INC
52 MISSIONARY ROAD	CROMWELL	CT	06416	131740015	CONTINUING CARE RETIREMENT COMMUNITY	CT	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT HOME OF CHICAGO
2720 W FOSTER AVE	CHICAGO	IL	60625	363095932	ASSISTED LIVING FACILITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT HOME SERVICES
5700 OLD ORCHARD RD	SKOKIE	IL	60077	260744025	HOME HEALTH SERVICES	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC
COVENANT HOUSING CORPORATION
5700 OLD ORCHARD RD	SKOKIE	IL	60077	364484624	MANAGEMENT/SUPPORT SERVICES	IL	501(C)(3)	LINE 12B, II		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT MINISTRIES OF BENEVOLENCE
5145 N CALIFORNIA AVE	CHICAGO	IL	60625	363486813	CHURCH AFFILIATE	IL	501(C)(3)	LINE 12A, I		0	EVANGELICAL COVENANT CHURCH
COVENANT LIVING OF BIXBY INC
5700 OLD ORCHARD RD	SKOKIE	IL	60077	320419173	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC
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		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING WEST
2550 TREASURE DRIVE	SANTA BARBARA	CA	93105	953472345	CONTINUING CARE RETIREMENT COMMUNITY	CA	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING SERVICES
5700 OLD ORCHARD RD	SKOKIE	IL	60077	272480652	MANAGEMENT/SUPPORT SERVICES	IL	501(C)(3)	LINE 12B, II		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING OF COLORADO
9153 YARROW STREET	WESTMINSTER	CO	80021	841084331	CONTINUING CARE RETIREMENT COMMUNITY	CO	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING OF FLORIDA INC
9215 W BROWARD BLVD	PLANTATION	FL	33324	521115870	CONTINUING CARE RETIREMENT COMMUNITY	FL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING AT THE HOLMSTAD
700 W FABYAN PARKWAY	BATAVIA	IL	60510	362835154	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING AT WINDSOR PARK
124 WINDSOR PARK DRIVE	CAROL STREAM	IL	60188	363385581	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT LIVING OF GENEVA
5700 OLD ORCHARD RD	SKOKIE	IL	60077	843227613	RENTAL SENIOR HOUSING	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC
TULSA HILLS COMMUNITY INC
5700 OLD ORCHARD RD	SKOKIE	IL	60077	842854729	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC
EMC HEALTH INC
2881 GEER ROAD SUITE A	TURLOCK	CA	95382	942281314	MANAGEMENT/SUPPORT SERVICES	CA	501(C)(3)	LINE 12B, II		0	COVENANT MINISTRIES OF BENEVOLENCE
COVENANT INITIATIVES FOR CARE INC
4055 W PETERSON AVE SUITE 106	CHICAGO	IL	60646	271841721	MANAGEMENT/SUPPORT SERVICES	IL	501(C)(3)	LINE 12B, II		0	COVENANT MINISTRIES OF BENEVOLENCE
COVENANT CARE CENTER
9201 WEST BROWARD BLVD	PLANTATION	FL	33324	591948940	CONTINUING CARE RETIREMENT COMMUNITY	FL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT PALMS OF MIAMI
9201 WEST BROWARD BLVD	PLANTATION	FL	33324	590653300	CONTINUING CARE RETIREMENT COMMUNITY	FL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
COVENANT RETIREMENT COMMUNITIES OF MINNESOTA INC
5825 SAINT CROIX AVENUE	MINNEAPOLIS	MN	55422	411506900	CONTINUING CARE RETIREMENT COMMUNITY	MN	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
CRC FOUNDATION
5700 OLD ORCHARD RD STE 100	SKOKIE	IL	60077	300763748	FUNDRAISING	IL	501(C)(3)	LINE 7		Yes (1)	COVENANT LIVING COMMUNITIES AND SERVICES
THREE CROWNS FOUNDATION
2323 MCDANIEL AVENUE	EVANSTON	IL	60201	201060468	FOUNDATION	IL	501(C)(3)	LINE 12B, II		Yes (1)	COVENANT LIVING SERVICES INC
THREE CROWNS PARK
2323 MCDANIEL AVENUE	EVANSTON	IL	60201	362030089	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	THREE CROWNS FOUNDATION
COVENANT LIVING OF KEENE
5700 OLD ORCHARD RD	SKOKIE	IL	60077	873525712	CONTINUING CARE RETIREMENT COMMUNITY	IL	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC
COVENANT LIVING AT SHANNONDALE
801 VANOSDALE RD	KNOXVILLE	TN	37909	620698709	CONTINUING CARE RETIREMENT COMMUNITY	TN	501(C)(3)	LINE 10		Yes (1)	COVENANT LIVING SERVICES INC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd
COVENANT INTERNATIONAL INSURANCE COMPANY LTD
INNOVATION HOUSE 3RD FLOOR 46 REI	HAMILTON	BD	INSURANCE	BD	COVENANT LIVING COMMUNITIES AND SERVICES	C	-$826,655	$27,210,554	1.00000	0
COVENANT TRUST COMPANY
			FINANCIAL SERVICES			C				0	141 W JACKSON BLVD SUITE 1850A	CHICAGO	IL	60604	363583163	IL	N/A
COVENANT LIVING HOLDINGS THREE INC
			CONSULTING SERVICES			C				0	5700 OLD ORCHARD RD	SKOKIE	IL	60077	932491440	IL	N/A

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (35 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
COVENANT LIVING OF GOLDEN VALLEY
P	$2,041,227	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF GOLDEN VALLEY
Q	$1,481,573	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF FLORIDA
Q	$1,845,011	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF FLORIDA
P	$1,094,176	ALLOCATION OF ACTUAL COST
COVENANT LIVING AT WINDSOR PARK
Q	$14,863,495	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF COLORADO
Q	$1,633,118	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF NORTHBROOK
R	$1,588,002	ALLOCATION OF ACTUAL COST
COVENANT LIVING AT THE HOLMSTAD
R	$392,525	ALLOCATION OF ACTUAL COST
COVENANT HEALTH CARE CENTERS
Q	$940,967	ALLOCATION OF ACTUAL COST
COVENANT HOME OF CHICAGO
P	$595,105	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF CROMWELL
Q	$1,098,605	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF CROMWELL
P	$2,369,633	ALLOCATION OF ACTUAL COST
COVENANT LIVING WEST
Q	$23,735,914	ALLOCATION OF ACTUAL COST
COVENANT LIVING WEST
R	$5,473,840	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF THE GREAT LAKES
Q	$1,005,246	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF THE GREAT LAKES
P	$1,168,629	ALLOCATION OF ACTUAL COST
COVENANT LIVING SERVICES
P	$796,835	ALLOCATION OF ACTUAL COST
COVENANT HOME SERVICES
Q	$587,678	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF GENEVA
Q	$727,780	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF BIXBY
Q	$920,316	ALLOCATION OF ACTUAL COST
TULSA HILLS COMMUNITY
Q	$2,160,733	ALLOCATION OF ACTUAL COST
THREE CROWNS PARK
Q	$626,285	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF KEENE
Q	$4,153,023	ALLOCATION OF ACTUAL COST
COVENANT MINISTRIES OF BENEVOLENCE
M	$1,360,330	ALLOCATION OF ACTUAL COST
COVENANT MINISTRIES OF BENEVOLENCE
S	$6,063,497	ALLOCATION OF ACTUAL COST
COVENANT LIVING OF NORTHBROOK
P	$12,210,777	ALLOCATION OF ACTUAL COST
COVENANT LIVING AT THE HOLMSTAD
P	$11,422,822	ALLOCATION OF ACTUAL COST
COVENANT MINISTRIES OF BENEVOLENCE
R	$225,360	ALLOCATION OF ACTUAL COST
COVENANT LIVING AT WINDSOR PARK
R	$160,154	ALLOCATION OF ACTUAL COST
COVENANT HOME OF CHICAGO
Q	$237,523	ALLOCATION OF ACTUAL COST
TULSA HILLS COMMUNITY
P	$4,817,479	ALLOCATION OF ACTUAL COST
THREE CROWNS PARK
P	$4,218,903	ALLOCATION OF ACTUAL COST
COVENANT LIVING SHANNONDALE
P	$57,776,877	ALLOCATION OF ACTUAL COST
COVENANT LIVING WEST
R	$17,830,470	ALLOCATION OF ACTUAL COST
THREE CROWNS PARK
R	$300,000	ALLOCATION OF ACTUAL COST