2026-08-10T09:50:08+00:00 2025-09-30 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-10-01 363478388 COVENANT LIVING COMMUNITIES AND SERVICES COVE 7738782294 5700 OLD ORCHARD RD SKOKIE IL 60077 DAVID ERICKSON 773-878-2294 2026-08-10 true true SAMANTHA L BECKER P01344887 3122071040 2026-08-06 2024 2025-03-06 01:10:19Z DAVID ERICKSON 5700 OLD ORCHARD RD SKOKIE IL 60077 75664913 false X WWW.COVLIVING.ORG X 1975 IL CARE FOR SENIOR ADULTS. 19 15 188 17 0 0 595877 369528 40706852 42899711 3682524 32254154 266462 91294 45251715 75614687 18162 17057 0 27129149 30014720 0 1142250 21655915 48754179 48803226 78785956 -3551511 -3171269 364266886 306813967 260611005 192640025 103655881 114173942 (SEE ON SCHEDULE O) false false 62408343 17057 42986031 THE NUMBER OF PERSONS RESIDING AT THE CONTINUING CARE RETIREMENT COMMUNITIES THAT BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2025, WERE AS FOLLOWS: RESIDENTIAL & CATERED LIVING: THERE WERE A TOTAL OF 3,780 RESIDENTS, OCCUPYING 2,978 APARTMENTS AT 09/30/2025. RESIDENCY FOR THE FISCAL YEAR TOTALED 1,350,316 RESIDENT DAYS. ASSISTED LIVING: THERE WERE A TOTAL OF 515 RESIDENTS AT 09/30/2025. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 175,053 RESIDENT DAYS. ASSISTED LIVING MEMORY SUPPORT: THERE WERE A TOTAL OF 130 RESIDENTS AT 09/30/2025. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 47,244 RESIDENT DAYS. SKILLED NURSING: THERE WERE A TOTAL OF 694 RESIDENTS AT 09/30/2025. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 248,246 RESIDENT DAYS. 62408343 true true false false false false false false true true true true false true true false false true false false true false false false false false false true false true true true false false false false false false false false false false false false false false true true true false false true X 1040 0 true 188 true false true BD false false false false false false false false true false X 19 15 false false false false true true true true true false false false true true true true true true true true false false IL X JEAN E JUSTIE 7738782294 C/O CLCS 5700 OLD ORCHARD RD SKOKIE IL 60077 DAVID G ERICKSON DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER 40.0 22.0 X X 661650 0 149211 JANET CREANEY DIRECTOR/CHAIR 0.1 2.2 X X 0 0 0 JANET GOELZ HOFFMAN DIRECTOR/VICE CHAIR 0.1 2.2 X X 0 0 0 JENNIFER MEANS DIRECTOR/SECRETARY 0.1 2.1 X X 0 0 0 AL LOPUS DIRECTOR 0.1 2.1 X 0 0 0 ALLAN ANDERSON DIRECTOR 0.1 2.1 X 0 0 0 ANDREW VANOVER DIRECTOR - PART YEAR 0.1 2.1 X 0 0 0 CRAIG SWANSON DIRECTOR 0.1 2.1 X 0 0 0 CURT ANDERSON DIRECTOR/EX-OFFICIO 0.1 2.2 X 0 0 0 JOHN FREDRICKSON DIRECTOR 0.1 2.1 X 0 0 0 KATHY BUETTNER DIRECTOR 0.1 2.2 X 0 0 0 KURT KINCANON DIRECTOR 0.1 2.1 X 0 0 0 LORENE FLEWELLEN DIRECTOR 0.1 2.2 X 0 0 0 MARY PALMER DIRECTOR/EX-OFFICIO - PART YEAR 0.1 2.3 X 0 0 0 MATHEW MANLOVE DIRECTOR 0.1 2.1 X 0 0 0 PAMELA CHRISTENSEN DIRECTOR 0.1 2.1 X 0 0 0 RICK SHEPARD DIRECTOR 0.1 2.1 X 0 0 0 ROBERT MARTIN DIRECTOR 0.1 2.1 X 0 0 0 SARAH BENTLEY DIRECTOR 0.1 2.1 X 0 0 0 TAMMY SWANSON-DRAHEIM DIRECTOR/EX-OFFICIO/ECC PRES 0.1 42.2 X 0 145412 106291 TODD SLETCHA DIRECTOR/EX-OFFICIO/CMB PRESIDENT 0.1 42.3 X 0 323746 67944 CORY KALLHEIM GENERAL COUNSEL/ASSISTANT SECRETARY 40.0 22.0 X 327540 0 81213 EMILY WARNYGORA CHIEF OF STAFF/ASST. SECRETARY 40.0 22.0 X 101477 0 13734 JEAN E JUSTIE CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC 40.0 22.0 X 585593 0 108168 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 40.0 21.0 X 288527 0 63598 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER - PART YEAR 40.0 21.0 X 394651 0 61258 ELIZABETH MCLAREN SR VP, REV CYCLE, REIMBURSEMENT AND HOME AND COMMUNITY BASED SERVICES 22.5 22.5 X 446552 0 85313 FRAN PALMA CHIEF MARKETING & DIGITAL STRATEGY OFFICER 22.5 22.5 X 529490 0 102138 JAY HIBBARD CHIEF GROWTH & COMMUNICATION OFFICER 40.0 0 X 561259 0 104058 MIA LEIBOW VICE PRESIDENT, FINANCIAL PLANNING & ANALYSIS 40.0 0 X 408098 0 79863 RANDAL GROSS SENIOR VICE PRESIDENT, PROJECT DEVELOPMENT 40.0 0 X 419960 0 40892 JAY PRINCE FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY 0.0 0.0 X 183058 0 4875 TERRI S CUNLIFFE FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 0.0 0.0 X 941279 0 235887 WILLIAM RABE FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER 40.0 2.0 X 495439 0 74300 6344573 469158 1378743 88 true true false LEOPARDO COMPANIES INC 5200 PRAIRIE STONE PARKWAY HOFFMAN ESTATES IL 60192 CONSTRUCTION/RENOVATION 8958020 HEALTHPRO HERITAGE LLC PO BOX 69268 BALTIMORE MD 21264 THERAPY SERVICES 8189713 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 DINING SERVICES MANAGEMENT 6576685 CLIPBOARD HEALTH PO BOX 103125 PASADENA CA 91189 NURSING SERVICES 2947899 MICHEALSEN CONSTRUCTION CO INC 14 W VALERIO ST B SANTA BARBARA CA 93101 CONSTRUCTION/RENOVATION 2821789 149 369528 369528 MANAGEMENT FEES 561000 42899711 42899711 0 0 0 0 42899711 28540515 28540515 55200 50226 4974 0 4974 4974 3713639 0 3713639 0 3713639 3713639 PURCHASING DISCOUNTS/REBATES 900099 86320 86320 0 0 0 0 86320 75614687 42986031 0 32259128 17057 17057 2378387 2378387 22435981 17979793 3874890 581298 467099 385135 63809 18155 3171907 2535135 562658 74114 1561346 1224485 293452 43409 1264577 1264577 1760524 1760524 5686 5686 467361 467361 2777351 2215276 538853 23222 4904 4904 461781 272236 187056 2489 7082445 7077994 3119 1332 324302 105681 218621 1188474 577692 553014 57768 344403 191134 143484 9785 16915536 13560354 3106092 249090 1420142 1138457 260772 20913 485826 485826 MAINTENANCE FOR RESIDENTS 212495 212495 PENSION PLAN TERMINATION 14117165 14117165 OTHER DEPARTMENT EXPENSES -78793 -154933 15465 60675 0 0 0 0 78785956 62408343 15235363 1142250 35543544 44382966 3322142 6249734 10295 11930 447943 554378 0 0 0 0 7219206 7518566 38142145 15834341 17561113 22307804 61321356 72508326 58329690 77061344 0 180511597 76218919 364266886 306813967 33821964 25476747 2132345 13149726 0 0 137369330 224656696 16644222 260611005 192640025 X 95254596 105029668 8401285 9144274 103655881 114173942 364266886 306813967 X -3171269 13602949 86381 X false true true false X X 13 COVENANT LIVING OF GOLDEN VALLEY 418041150 9 true 0 0 COVENANT LIVING OF FLORIDA INC 521115870 9 true 0 0 COVENANT HOME 362643638 9 true 0 0 COVENANT HEALTHCARE CENTERS INC 521115873 9 true 0 0 COVENANT LIVING AT THE HOLMSTAD 362835154 9 true 0 0 COVENANT HOME OF CHICAGO 363095932 9 true 0 0 COVENANT LIVING OF CROMWELL INC 131740015 9 true 0 0 COVENANT LIVING WEST 953472345 9 true 0 0 COVENANT LIVING OF COLORADO 841084331 9 true 0 0 COVENANT LIVING AT WINDSOR PARK 363385581 9 true 0 0 COVENANT LIVING OF THE GREAT LAKES 383244636 9 true 0 0 COVENANT RETIREMENT COMMUNITIES FOUNDAT 300763748 7 true 0 0 COVENANT LIVING OF KEENE 873525712 9 true 0 0 TULSA HILLS COMMUNITY INC 842854729 9 true 0 0 14 0 0 true false false false false true false false false false false false false false false true SCHEDULE A, PART IV, SECTION A, LINE 6 SUPPORT TO OTHER SUPPORTED ORGS GRANTS WERE MADE TO EVANGELICAL COVENANT CHURCH, WHICH IS AN ORGANIZATION WHICH FURTHERS THE MISSION OF THIS ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 6785163 887368 485395 7187136 6091878 786847 93562 6785163 5554316 619676 82114 6091878 6466640 -750474 161850 5554316 5839585 715555 88500 6466640 0.0 1.0 0.0 false true true 5451169 5451169 8576244 4323980 4252264 12713053 10876221 1836832 11401679 634140 10767539 22307804 CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES MORTGAGES 393186 F DOMESTIC EQUITY 38012663 F INTERNATIONAL EQUITY 18711848 F HEDGE FUNDS & DERIVATIVES 17828912 F PRIVATE EQUITY 2114735 F 77061344 OTHER INVESTMENTS 4279037 INTERCOMPANY ADVANCE ACCOUNTS 71939882 76218919 FEDERAL INCOME TAXES ACCRUED TAXES & EMPLOYEE BENEFITS 286470 OTHER LIABILITIES 16357752 16644222 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS THE BRANDEL ENDOWMENT FUND IS USED FOR RESIDENT CARE AT CERTAIN COVENANT LIVING CAMPUSES. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 24183087 0 0 0 0 0 0 24183087 0 24183087 false false true false false false false EVANGELICAL COVENANT CHURCH 8303 W HIGGINS RD CHICAGO IL 60631 362167730 501(C)(3) 17057 0 N/A N/A EVENT SPONSORSHIPS 1 0 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS 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. X true true X X X X true true false false false false false true false DAVID G ERICKSON DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER 459033 0 96942 0 105675 0 98100 0 51111 0 810861 0 49490 0 TODD SLETCHA DIRECTOR/EX-OFFICIO/CMB PRESIDENT 0 277415 0 0 0 46331 0 35568 0 32376 0 391690 0 13018 TAMMY SWANSON-DRAHEIM DIRECTOR/EX-OFFICIO/ECC PRES 0 114912 0 0 0 30500 0 28291 0 78000 0 251703 0 0 TERRI S CUNLIFFE FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 260945 0 343678 0 336656 0 220397 0 15490 0 1177166 0 115275 0 JAY PRINCE FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY 84974 0 0 0 98084 0 0 0 4875 0 187933 0 0 0 WILLIAM RABE FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER 290639 0 101942 0 102858 0 48843 0 25457 0 569739 0 34258 0 JEAN E JUSTIE CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC 342178 0 150383 0 93032 0 54841 0 53327 0 693761 0 13839 0 CORY KALLHEIM GENERAL COUNSEL/ASSISTANT SECRETARY 255110 0 48075 0 24355 0 37044 0 44169 0 408753 0 0 0 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER - PART YEAR 247389 0 99854 0 47408 0 32398 0 28860 0 455909 0 0 0 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 184300 0 41415 0 62812 0 31153 0 32445 0 352125 0 0 0 RANDAL GROSS SENIOR VICE PRESIDENT, PROJECT DEVELOPMENT 252480 0 81415 0 86065 0 10350 0 30542 0 460852 0 0 0 JAY HIBBARD CHIEF GROWTH & COMMUNICATION OFFICER 380910 0 92035 0 88314 0 56635 0 47423 0 665317 0 51378 0 MIA LEIBOW VICE PRESIDENT, FINANCIAL PLANNING & ANALYSIS 288719 0 81900 0 37479 0 32979 0 46884 0 487961 0 23383 0 ELIZABETH MCLAREN SR VP, REV CYCLE, REIMBURSEMENT AND HOME AND COMMUNITY BASED SERVICES 284934 0 92700 0 68918 0 49695 0 35618 0 531865 0 31257 0 FRAN PALMA CHIEF MARKETING & DIGITAL STRATEGY OFFICER 288157 0 110020 0 131313 0 52408 0 49730 0 631628 0 46993 0 SCHEDULE J, PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES 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 SIX (6) SENIOR-LEVEL EMPLOYEES. SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION 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. SCHEDULE J, PART I, LINE 4A SEVERANCE OR CHANGE-OF-CONTROL PAYMENT JAY PRINCE RECEIVED SEVERANCE IN THE AMOUNT OF $70,017. SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT 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: DAVID ERICKSON RANDAL GROSS JAY HIBBARD JEAN JUSTIE MIA LEIBOW FRAN PALMA TODD SLECHTA WILLIAM RABE ELIZABETH MCLAREN TANDERIA BROWN CORY KALLHEIM JAY PRINCE TERRI CUNLIFFE ROBERTA NEVERS IN 2024, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: DAVID ERICKSON - $49,490 RANDAL GROSS - $34,350 JAY HIBBARD - $51,378 JEAN JUSTIE - $13,839 MIA LEIBOW - $23,353 ELIZABETH MCLAREN - $31,257 FRAN PALMA - $46,993 WILLIAM RABE - $34,258 TODD SLECHTA - $13,018 TERRI CUNLIFFE - $70,201 IN 2024, THESE INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN THE FOLLOWING AMOUNTS: DAVID ERICKSON - $30,843 TERRI CUNLIFFE - $595,808 SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS 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. SCHEDULE J, 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 9/30/23 WERE PAID OUT IN 2024 FOR CLCS AND RELATED ENTITIES. INCENTIVES RELATED TO CMB'S ACHIEVEMENT OF TARGETS FOR THE TWELVE MONTHS ENDED 9/30/24 WERE PAID OUT IN 2024. SCHEDULE J, PART II, COLUMN (D) NONTAXABLE BENEFITS INCLUDE HEALTH INSURANCE PREMIUMS PAID BY THE EMPLOYER AND EMPLOYEE. A ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2017-02-01 52070000 SEE PART VI false false false B COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FGT5 2018-11-13 63008063 SEE PART VI false false false C STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 060806186 2077F47FB 2018-11-13 50471973 SEE PART VI false false false D COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FRW5 2020-10-29 87047885 SEE PART VI false false false A 32075000 52070000 52070000 true false true true B 63458352 4017777 1065717 58374858 false false true true C 7065000 47630759 3150684 660745 43819330 2022 false false true true D 89896876 980441 45265436 24384241 19266758 true false false true A false false true true false false 0.0 0.0 0.0 false false 0 false true B false false true true false false 0.0 0.0 0.0 false false 0 false true C false false true true false false 0.0 0.0 0.0 false false 0 false true D false false true true false false 0.0 0.0 0.0 false false 0 false true A false false false true true false 0 false false false 0 false false true B false false false true false false 0 false false false 0 false true true C false false false true false false 0 false false false 0 false true true D false true false true false false 0 false false false 0 false false true A true B true C true D true SCHEDULE K, PART I, COLUMN (F) ROW A BORROWINGS WERE USED TO RETIRE $52,070,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING. SCHEDULE K, PART I, COLUMN (F) ROW B 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. SCHEDULE K, PART I, COLUMN (F) ROW C 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. SCHEDULE K, PART I, COLUMN (F) ROW D 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. SCHEDULE K, PART I, COLUMN (F) ROW A2 BORROWINGS WERE USED TO REFUND THE COLORADO HEALTH FACILITIES AUTHORITY SERIES 2015A BONDS; TO REFUND THE THREE CROWNS PARK ILLINOIS FINANCE AUTHORITY SERIES 2013 AND SERIES 2017 BONDS; TO FUND CAPITAL PROJECT AND INTEREST RESERVE COSTS; AND TO PAY THE COST OF ISSUANCE OF $2,089,245. SCHEDULE K, PART II, LINE 3 ROW B THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW B, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES. SCHEDULE K, PART II, LINE 3 ROW C THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW C, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES. SCHEDULE K, PART II, LINE 3 ROW 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 AND ORIGINAL ISSUE PREMIUM. SCHEDULE K, PART II, LINE 3 ROW 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. SCHEDULE K, PART IV, LINE 2C COLUMN A ISSUER NAME: ILLINOIS FINANCE AUTHORITY THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 06/30/2025 SCHEDULE K, PART IV, LINE 2C COLUMN B ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/13/2024 SCHEDULE K, PART IV, LINE 2C COLUMN C ISSUER NAME: STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/13/2024 SCHEDULE K, PART IV, LINE 2C COLUMN D ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 10/29/2024 A COLORADO HEALTH FACILITY AUTHORITY 840752932 19648FZK3 2025-04-10 152622162 SEE PART VI false false false A 153816007 2089245 4883081 68290900 78552781 true false false true A false false true true false false 0.0 0.0 0.0 false false 0 false true A false true false false false false 0 false false false 0 false false true A true FORM 990, PART IV, LINE 24A TAX-EXEMPT BONDS SEVERAL RELATED ORGANIZATIONS HAVE TAX-EXEMPT BONDS ISSUED AFTER DECEMBER 31, 2002 WITH AN OUTSTANDING PRINCIPAL OF MORE THAN $100,000. THE BONDS OF THESE RELATED ORGANIZATIONS ARE REPORTED ON THIS ORGANIZATION'S SCHEDULE K AS THE PARENT ORGANIZATION. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE MEMBERS ARE THE INDIVIDUAL MEMBERS OF THE BOARD OF BENEVOLENCE. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY 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, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS 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, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY 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, LINE 12C CONFLICT OF INTEREST POLICY 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, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL 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, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST BY CONTACTING THE COVENANT LIVING COMMUNITIES AND SERVICES FINANCE DEPARTMENT AT 773-878-2294. THE FINANCIAL STATEMENTS CAN BE ACCESSED THROUGH THE COVENANT LIVING WEBSITE. FORM 990, PART VII, SECTION B, LINE 1 INDEPENDENT CONTRACTORS IN PRIOR YEARS, INDEPENDENT CONTRACTORS WERE REPORTED ON EACH COVENANT LIVING ENTITY'S FORM 990. STARTING WITH THIS YEAR'S FILING, ALL INDEPENDENT CONTRACTORS ARE NOW REPORTED ON THE FORM 990 OF COVENANT LIVING COMMUNITIES AND SERVICES (CLCS) AS THE ENTITY RESPONSIBLE FOR PAYMENTS AND ISSUANCE OF FORMS 1099, ALIGNING WITH TAX REPORTING REQUIREMENTS. FORM 990, PART X, LINE 23 PART X, LINES 20, 23, AND 25 -IN THE PRIOR YEAR, LINE 20 INCLUDED BOTH TAX-EXEMPT AND TAXABLE BOND LIABILITIES, WHILE LINE 25 INCLUDED TAXABLE BOND LIABILITIES. IN THE CURRENT YEAR, TAXABLE BOND LIABILITIES ARE REPORTED SEPARATELY ON LINE 23. THIS CHANGE REPRESENTS A RECLASSIFICATION OF EXISTING LIABILITIES FOR REPORTING PURPOSES AND DOES NOT REFLECT THE ISSUANCE OF ANY NEW DEBT. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES TRANSFER FROM THREE CROWNS PARK - 74787; CHANGE IN PRESENT VALUE OF IRREVOCABLE TRUSTS - -586; OTHER CHANGES IN NET ASSETS - 12180; TOTAL - 86381; 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 $5,219,412 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, 2025, THE AMOUNT OF COST IN EXCESS OF MEDICAID REIMBURSEMENT WAS $18,275,841. EVANGELICAL COVENANT CHURCH 8303 WEST HIGGINS ROAD CHICAGO IL 60631 362167730 CHURCH IL 501(C)(3) 1 NA false COVENANT LIVING OF GOLDEN VALLEY 5800 ST CROIX AVE MINNEAPOLIS MN 55422 410841150 CONTINUING CARE RETIREMENT COMMUNITY MN 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT HEALTH CARE CENTER INC 2155 PFINGSTEN ROAD NORTHBROOK IL 60062 521115873 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT HOME 2625 TECHNY ROAD NORTHBROOK IL 60062 362643638 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING OF CROMWELL INC 52 MISSIONARY ROAD CROMWELL CT 06416 131740015 CONTINUING CARE RETIREMENT COMMUNITY CT 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT HOME OF CHICAGO 2720 W FOSTER AVE CHICAGO IL 60625 363095932 ASSISTED LIVING FACILITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT HOME SERVICES 5700 OLD 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SKOKIE IL 60077 272480652 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) TYPE II COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING OF COLORADO 9153 YARROW STREET WESTMINSTER CO 80021 841084331 CONTINUING CARE RETIREMENT COMMUNITY CO 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING OF FLORIDA INC 9215 W BROWARD BLVD PLANTATION FL 33324 521115870 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING AT THE HOLMSTAD 700 W FABYAN PARKWAY BATAVIA IL 60510 362835154 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING AT WINDSOR PARK 124 WINDSOR PARK DRIVE CAROL STREAM IL 60188 363385581 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true TULSA HILLS COMMUNITY INC 5700 OLD ORCHARD RD SKOKIE IL 60077 842854729 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true EMC HEALTH INC 2881 GEER ROAD SUITE A TURLOCK CA 95382 942281314 MANAGEMENT/SUPPORT SERVICES CA 501(C)(3) TYPE II COVENANT MINISTRIES OF BENEVOLENCE false COVENANT INITIATIVES FOR CARE INC 4055 W PETERSON AVE SUITE 106 CHICAGO IL 60646 271841721 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) TYPE II COVENANT MINISTRIES OF BENEVOLENCE false COVENANT CARE CENTER 9201 WEST BROWARD BLVD PLANTATION FL 33324 591948940 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT PALMS OF MIAMI 9201 WEST BROWARD BLVD PLANTATION FL 33324 590653300 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT RETIREMENT COMMUNITIES OF MINNESOTA INC 5825 SAINT CROIX AVENUE MINNEAPOLIS MN 55422 411506900 CONTINUING CARE RETIREMENT COMMUNITY MN 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true CRC FOUNDATION 5700 OLD ORCHARD RD STE 100 SKOKIE IL 60077 300763748 FUNDRAISING IL 501(C)(3) 7 COVENANT LIVING COMMUNITIES AND SERVICES true THREE CROWNS FOUNDATION 2323 MCDANIEL AVENUE EVANSTON IL 60201 201060468 FOUNDATION IL 501(C)(3) TYPE II COVENANT LIVING SERVICES true THREE CROWNS PARK 2323 MCDANIEL AVENUE EVANSTON IL 60201 362030089 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 THREE CROWNS FOUNDATION true COVENANT LIVING OF KEENE 5700 OLD ORCHARD RD SKOKIE IL 60077 873525712 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING AT SHANNONDALE 801 VANOSDALE RD KNOXVILLE TN 37909 620698709 CONTINUING CARE RETIREMENT COMMUNITY TN 501(C)(3) 10 COVENANT LIVING SERVICES true MISSION CARE COMMUNITIES INC PO BOX 1307 BURLINGTON VT 05402 333595861 CAPTIVE INSURANCE VT 501(C)(3) TYPE II COVENANT LIVING COMMUNITIES AND SERVICES true COVENANT LIVING OF GENEVA 5700 OLD ORCHARD RD SKOKIE IL 60077 843227613 RENTAL SENIOR HOUSING IL 501(C)(3) 10 COVENANT LIVING SERVICES true COVENANT INTERNATIONAL INSURANCE COMPANY 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