COMMUNITY LIVING OPTIONS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY LIVING OPTIONS INC (EIN 37-1079626)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-08-06
IRS object ID: 202622189349301807
Schema version: 2024v5.5
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 C
Schedule D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-06T14:41:45-05:00	ReturnTs
Tax Period End	2025-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 S PATTERSON BLVD	AddressLine1Txt
City	DAYTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45402	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	371079626	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY LIVING OPTIONS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	3093431550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	285 S FARNHAM ST	AddressLine1Txt
City	GALESBURG	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	61401	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN CROCK	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3093431550	PhoneNum
Signature	2026-07-30	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	KAREN O CRIM	PreparerPersonNm
PTIN	P00368385	PTIN
Phone	9372980201	PhoneNum
Preparation	2026-07-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN CROCK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	285 S FARNHAM ST	AddressLine1Txt
City	GALESBURG	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	61401	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$63,859,349	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1979	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE & OPERATE LONG-TERM CARE FACILITIES FOR THE DEVELOPMENTALLY DISABLED AND THE ELDERLY.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	910	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,990	PYContributionsGrantsAmt
CY Contributions Grants	$18,296	CYContributionsGrantsAmt
PY Program Service Revenue	$40,416,475	PYProgramServiceRevenueAmt
CY Program Service Revenue	$41,105,875	CYProgramServiceRevenueAmt
PY Investment Income	-$1,830,058	PYInvestmentIncomeAmt
CY Investment Income	$2,104,883	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$1,990,000	CYOtherRevenueAmt
PY Total Revenue	$38,597,407	PYTotalRevenueAmt
CY Total Revenue	$45,219,054	CYTotalRevenueAmt
PY Grants And Similar Paid	$599,344	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$20,661,173	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$23,211,688	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$23,259,615	PYOtherExpensesAmt
CY Other Expenses	$19,296,293	CYOtherExpensesAmt
PY Total Expenses	$44,520,132	PYTotalExpensesAmt
CY Total Expenses	$42,507,981	CYTotalExpensesAmt
PY Revenues Less Expenses	-$5,922,725	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,711,073	CYRevenuesLessExpensesAmt
Total Assets BOY	$159,579,791	TotalAssetsBOYAmt
Total Assets EOY	$159,189,342	TotalAssetsEOYAmt
Total Liabilities BOY	$87,627,191	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$84,904,166	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$71,952,600	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$74,285,176	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IN FURTHERANCE OF THOSE CHARITABLE PURPOSES, THE CORPORATION SHALL BE EMPOWERED TO BUILD, LEASE, ACQUIRE AND OTHERWISE OWN AND OPERATE RESIDENTIAL FACILITIES, NURSING FACILITIES AND OTHER RELATED FACILITIES AND SERVICES FOR THE ELDERLY, MENTALLY RETARDED, MENTALLY ILL, DEVELOPMENTALLY DISABLED AND OTHER LIKE CONDITIONS WITHOUT REGARD TO RACE, RELIGION, COLOR, SEX, CREED OR NATIONAL ORIGIN OF SAID PERSONS. THE CORPORATION WILL NOT ENGAGE IN THE PRACTICE OF MEDICINE NOR RENDER ANY LICENSED PROFESSIONAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$40,146,198	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$41,105,875	RevenueAmt
Desc	ALL PROGRAM SERVICES RELATE TO PROVIDING AND OPERATING LONG-TERM CARE FACILITIES AND OTHER RELATED SERVICES TO THE DEVELOPMENTALLY DISABLED AND THE ELDERLY. THE ORGANIZATION OWNS 40 FACILITIES AND OPERATES A COMBINED TOTAL OF 528 BEDS WITHIN THOSE FACILITIES.	Desc
Total Program Service Expenses	$40,146,198	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	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	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
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	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	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	Yes (1)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	37	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	910	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
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
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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	1	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	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	BRIAN BURGER RFMS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3093431550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	285 S FARNHAM ST	AddressLine1Txt
City	GALESBURG	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	61401	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 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
JOHN CROCK
PRESIDENT	1.00	1.00	Yes (X)	Yes (X)	$4,500	$0	$0
JOHN THOMPSON
SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$4,500	$0	$0
FORREST LANGENFELD
ASSISTANT SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$4,500	$0	$0
GENE FRIOLI
DIRECTOR (UNTIL 2/19/25)	1.00	1.00	Yes (X)		$4,500	$0	$0
MARILYN HOLT
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
BRIAN BURGER RFMS INC
CFO	40.00	0.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$18,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
RFMS INC
285 SOUTH FARNHAM ST	GALESBURG	IL	61401	ADMINISTRATIVE SERVICES	$1,243,392
LTC SUPPORT SERVICES LLC
285 SOUTH FARNHAM ST	GALESBURG	IL	61401	SUPPORT SERVICES	$808,041
RSM US LLP
5155 PAYSPHERE CIRCLE	CHICAGO	IL	60674	ACCOUNTING SERVICES	$721,165
DSY DENTAL CONSULTANTS PC
PO BOX 5161	SKOKIE	IL	60076	DENTAL SERVICES	$166,303

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$18,296	AllOtherContributionsAmt
Total Contributions	$18,296	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICARE & MEDICAID	623000	$27,493,907	$27,493,907
FACILITY LEASE INCOME	623000	$7,275,540	$7,275,540
PRIVATE PAY RESIDENT SERVICES	623000	$5,569,733	$5,569,733
AID TRAINING	623000	$766,695	$766,695

Field	Value	IRS element (for citing)
Total Program Service Revenue	$41,105,875	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,840,329	TotalRevenueColumnAmt
Exclusion	$1,840,329	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$18,898,240	SecuritiesAmt
Other	$6,609	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$18,633,397	SecuritiesAmt
Other	$6,898	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$264,843	SecuritiesAmt
Other	-$289	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$264,554	TotalRevenueColumnAmt
Exclusion	$264,554	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	BAD DEBT RECOVERY	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,990,000	TotalRevenueColumnAmt
Exclusion	$1,990,000	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,990,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,219,054	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,105,875	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,094,883	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$18,000	TotalAmt
Management And General	$18,000	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$20,074,942	TotalAmt
Program Services	$19,549,180	ProgramServicesAmt
Management And General	$525,762	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$82,697	TotalAmt
Program Services	$80,531	ProgramServicesAmt
Management And General	$2,166	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,498,320	TotalAmt
Program Services	$1,459,079	ProgramServicesAmt
Management And General	$39,241	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,537,729	TotalAmt
Program Services	$1,497,456	ProgramServicesAmt
Management And General	$40,273	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$2,194,575	TotalAmt
Program Services	$1,429,299	ProgramServicesAmt
Management And General	$765,276	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$96,393	TotalAmt
Management And General	$96,393	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$294,917	TotalAmt
Management And General	$294,917	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$14,687	TotalAmt
Management And General	$14,687	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$226,893	TotalAmt
Program Services	$226,893	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$491,550	TotalAmt
Program Services	$483,627	ProgramServicesAmt
Management And General	$7,923	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$484,960	TotalAmt
Program Services	$436,464	ProgramServicesAmt
Management And General	$48,496	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$316,402	TotalAmt
Program Services	$249,629	ProgramServicesAmt
Management And General	$66,773	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$118,957	TotalAmt
Program Services	$95,166	ProgramServicesAmt
Management And General	$23,791	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,532,992	TotalAmt
Program Services	$2,461,498	ProgramServicesAmt
Management And General	$71,494	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$586,702	TotalAmt
Program Services	$568,841	ProgramServicesAmt
Management And General	$17,861	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$442,684	TotalAmt
Program Services	$397,910	ProgramServicesAmt
Management And General	$44,774	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,581,763	TotalAmt
Program Services	$1,534,310	ProgramServicesAmt
Management And General	$47,453	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,762,046	TotalAmt
Program Services	$3,579,914	ProgramServicesAmt
Management And General	$182,132	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$164,773	TotalAmt
Program Services	$164,773	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES & SMALL EQUIPM	$3,670,067	$3,670,067
MEDICAID ASSESSMENT TAX	$1,692,498	$1,692,498
EQUIPMENT RENT & MAINTE	$484,460	$483,026	$1,434
SUBSCRIPTIONS & FEES	$76,386	$31,890	$44,496

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$62,588	TotalAmt
Program Services	$54,147	ProgramServicesAmt
Management And General	$8,441	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,507,981	TotalAmt
Program Services	$40,146,198	ProgramServicesAmt
Management And General	$2,361,783	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,898,067	BOYAmt
EOY	$6,607,123	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,942,889	BOYAmt
EOY	$1,731,101	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,437,874	BOYAmt
EOY	$3,084,827	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$573,661	BOYAmt
EOY	$548,960	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$137,980,652	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$75,181,716	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$65,087,137	BOYAmt
EOY	$62,798,936	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$35,768,028	BOYAmt
EOY	$41,312,015	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$43,862,135	BOYAmt
EOY	$43,096,380	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$159,579,791	BOYAmt
EOY	$159,189,342	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$8,113,516	BOYAmt
EOY	$7,389,883	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$60,185	BOYAmt
EOY	$330,223	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$44,314,321	BOYAmt
EOY	$42,735,938	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$35,139,169	BOYAmt
EOY	$34,448,122	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$87,627,191	BOYAmt
EOY	$84,904,166	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	$71,952,600	BOYAmt
EOY	$74,285,176	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$71,952,600	BOYAmt
EOY	$74,285,176	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$159,579,791	BOYAmt
EOY	$159,189,342	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,711,073	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$378,497	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$625,709	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$222,520	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$194,978	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,990	CurrentTaxYearMinus1YearAmt
Current Tax Year	$18,296	CurrentTaxYearAmt
Total	$1,072,493	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$34,791,415	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,363,702	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$38,349,172	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$40,416,475	CurrentTaxYearMinus1YearAmt
Current Tax Year	$41,105,875	CurrentTaxYearAmt
Total	$190,026,639	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35,417,124	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$35,586,222	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$38,544,150	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$40,427,465	CurrentTaxYearMinus1YearAmt
Current Tax Year	$41,124,171	CurrentTaxYearAmt
Total	$191,099,132	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$191,099,132	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$551,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$699,829	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,411,380	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,631,605	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,840,329	CurrentTaxYearAmt
Total	$6,134,253	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$551,110	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$699,829	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,411,380	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,631,605	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,840,329	CurrentTaxYearAmt
Total	$6,134,253	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$1,990,000	CurrentTaxYearAmt
Total	$1,990,000	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35,968,234	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$36,286,051	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,955,530	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$42,059,070	CurrentTaxYearMinus1YearAmt
Current Tax Year	$44,954,500	CurrentTaxYearAmt
Total	$199,223,385	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95920	PublicSupportCY509Pct
Public Support PY509	0.97550	PublicSupportPY509Pct
Investment Income CY	0.03080	InvestmentIncomeCYPct
Investment Income PY	0.02450	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	BAD DEBT RECOVERY - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 1,990,000.	ExplanationTxt

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$14,687	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$14,687	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$42,266,401	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$42,281,088	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,000,000	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$250,000	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$1,000,000	CurrentYearMinus3Amt
Current Year Minus2	$1,000,000	CurrentYearMinus2Amt
Current Year Minus1	$1,000,000	CurrentYearMinus1Amt
Current Year	$1,000,000	CurrentYearAmt
Total	$4,000,000	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$10,918	CurrentYearMinus3Amt
Current Year Minus2	$45,513	CurrentYearMinus2Amt
Current Year Minus1	$14,676	CurrentYearMinus1Amt
Current Year	$14,687	CurrentYearAmt
Total	$85,794	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$250,000	CurrentYearMinus3Amt
Current Year Minus2	$250,000	CurrentYearMinus2Amt
Current Year Minus1	$250,000	CurrentYearMinus1Amt
Current Year	$250,000	CurrentYearAmt
Total	$1,000,000	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,977,992	OtherCostOrOtherBasisAmt
Book Value	$3,977,992	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$123,109,768	OtherCostOrOtherBasisAmt
Depreciation	$66,455,931	DepreciationAmt
Book Value	$56,653,837	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,417,047	OtherCostOrOtherBasisAmt
Depreciation	$2,099,774	DepreciationAmt
Book Value	$317,273	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,847,887	OtherCostOrOtherBasisAmt
Depreciation	$5,480,136	DepreciationAmt
Book Value	$1,367,751	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,627,958	OtherCostOrOtherBasisAmt
Depreciation	$1,145,875	DepreciationAmt
Book Value	$482,083	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$62,798,936	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
ASSETS LIMITED TO USE	$6,153,000
DUE FROM RELATED ORGANIZATIONS	$36,943,380

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$43,096,380	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CONSTRUCTION PAYABLE TO UNLIMITED DEVELOPMENT, INC., A SUBSIDIARY	$953,247
DUE TO RELATED ORGANIZATIONS	$33,494,875

Field	Value	IRS element (for citing)
Total Liability	$34,448,122	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OR SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP).	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LTC SUPPORT SERVICES (LTC)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	A SINGLE DIRECTOR COMMON TO BOTH CLO & LTC IS JOHN CROCK.	RelationshipDescriptionTxt
Transaction	$830,028	TransactionAmt
Transaction	SUPPORT SERVICES IN THE AMOUNT OF $830,028 ARE PROVIDED BY LTC SUPPORT SERVICES, LLC., AS DESCRIBED IN SCHEDULE O RELATIVE TO PART VI, SECTION A, LINE 3. JOHN CROCK, WHO IS A DIRECTOR OF COMMUNITY LIVING OPTIONS, INC., AND LTC SUPPORT SERVICES, LLC, RECEIVED DIRECTOR'S FEES OF $0 FROM LTC SUPPORT SERVICES, LLC, FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2025.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION RECEIVES SUPPORT SERVICES FROM LTC SUPPORT SERVICES, LLC, AN UNRELATED COMPANY. THESE SERVICES INCLUDE OVERSIGHT, TRAINING, REGULATORY COMPLIANCE, QUALITY ASSURANCE PROGRAMS, HUMAN RESOURCE SUPPORT, MARKETING AND MAINTENANCE. COMMUNITY LIVING OPTIONS, INC., OWNS 20% OF LTC SUPPORT SERVICES, LLC, AND UNLIMITED DEVELOPMENT, INC., (A SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC.) OWNS 20% OF LTC SUPPORT SERVICES, LLC. THE REMAINING 60% OF LTC SUPPORT SERVICES, LLC, IS OWNED BY UNRELATED EXEMPT ORGANIZATIONS. THE ORGANIZATION ALSO HAS A NEGOTIATED ARMS LENGTH ADMINISTRATIVE SERVICES CONTRACT WITH RFMS, INC., AN UNRELATED COMPANY, TO OBTAIN SERVICES SUCH AS CASH MANAGEMENT, ACCOUNTING AND FINANCIAL REPORTING, PAYROLL AND EMPLOYEE BENEFITS, INFORMATION TECHNOLOGY, REGULATORY MATTERS, AND OTHER GENERAL BUSINESS AND FINANCIAL MANAGEMENT SERVICES AS REQUIRED.
FORM 990, PART VI, SECTION B, LINE 11B	EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 FOR THEIR REVIEW AND COMMENT PRIOR TO ITS FILING. THE BOARD ALSO DISCUSSES EACH FORM 990 FILED BY THE ORGANIZATION AT ITS REGULARLY SCHEDULED BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 12C	ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ATTEST TO THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS REVIEWS ALL COMPLETED CONFLICT OF INTEREST STATEMENTS TO DETERMINE IF ANY CONFLICTS EXIST WHICH WOULD REQUIRE RESTRICTION ON PARTICIPATION IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN ANY TRANSACTIONS INVOLVING THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 18	A PAPER COPY OF FORM 990 IS PROVIDED UPON REQUEST IN ACCORDANCE WITH IRC SECTION 6104(D). THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR.ORG WEBSITE AND THROUGH THE ATTORNEY GENERAL'S OFFICE OF THE STATE OF ILLINOIS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXCEPT THROUGH PUBLIC FILING REQUIREMENTS.
FORM 990, PART VII, SECTION A, COLUMN F:	BRIAN BURGER IS EMPLOYED BY RFMS, INC., AN UNRELATED ORGANIZATION WHICH HAS AN ADMINISTRATIVE SERVICES CONTRACT WITH COMMUNITY LIVING OPTIONS, INC. THE TYPE OF SERVICES PROVIDED BY RFMS, INC., ARE DETAILED IN THE SCHEDULE O EXPLANATION ABOVE RELATIVE TO FORM 990, PART VI, SECTION A, LINE 3. BRIAN BURGER IS THE CHIEF FINANCIAL OFFICER OF RFMS, INC. HIS COMPENSATION REPORTED ON HIS RFMS, INC. FORM W-2, BOX 5 FOR CALENDAR YEAR 2024 IS $227,575. BRIAN BURGER'S COMPENSATION AMOUNT AND HOURS HAVE NOT BEEN PRORATED BASED ON TIME SPENT FOR EACH OF THE FIFTEEN ORGANIZATIONS TO WHOM SERVICES ARE PROVIDED BY RFMS, INC.
FORM 990, PART VII, SECTION A, COLUMN B:	APPROXIMATELY ONE HALF OF THE AVERAGE HOURS PER WEEK ESTIMATED FOR EACH DIRECTOR IS DEVOTED TO RELATED ORGANIZATIONS LISTED ON SCHEDULE R.
FORM 990, PART XII, LINE 2B:	THE FINANCIAL STATEMENTS OF COMMUNITY LIVING OPTIONS, INC., WERE AUDITED AS PART OF THE CONSOLIDATED FINANCIAL REPORT ISSUED FOR COMMUNITY LIVING OPTIONS, INC. AND SUBSIDIARIES.
FORM 990, PART XII, LINE 2C:	THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (11 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
MARION WILLIAMSON COUNTY PARKWAY LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	352259772	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$744,080	$10,258,328	COMMUNITY LIVING OPTIONS INC
2245 SEMINARY STREET LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	364568737	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$414,023	$3,120,626	COMMUNITY LIVING OPTIONS INC
CENTRALIA EAST MCCORD LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	201313879	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$852,065	$6,931,054	COMMUNITY LIVING OPTIONS INC
GALESBURG NORTH SEMINARY LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	201334252	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$844,685	$6,942,434	COMMUNITY LIVING OPTIONS INC
PEKIN EL CAMINO LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	300330354	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$540,093	$5,222,744	COMMUNITY LIVING OPTIONS INC
JERSEYVILLE NORTH STATE LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	383715772	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$835,225	$6,064,569	COMMUNITY LIVING OPTIONS INC
SHELBYVILLE ROUTE 128 LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	201334393	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$463,255	$4,005,246	COMMUNITY LIVING OPTIONS INC
PITTSFIELD LOWRY LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	201334359	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$1,023,466	$4,668,426	COMMUNITY LIVING OPTIONS INC
MARYVILLE VADALABENE LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	201334411	NO ACTIVITY DURING FISCAL YEAR ENDING 9/30/2024	IL	$0	$0	COMMUNITY LIVING OPTIONS INC
ELKO RUBY VISTA LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	272887649	OWNS FACILITY OPERATED BY UNRELATED 501(C)(3) ORGANIZATION	NV	$22,815	$669,081	COMMUNITY LIVING OPTIONS INC
KENSINGTON SLF LLC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	812375730	OWNS FACILITY OPERATED BY UNLIMITED DEVELOPMENT, INC.	IL	$594,010	$8,618,237	COMMUNITY LIVING OPTIONS INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 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
UNLIMITED DEVELOPMENT INC
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	364094409	OPERATES ELDERLY SKILLED NURSING,ASSISTED/INDEPNDENT LIVING FACILITIES	IL	501(C)(3)	LINE 10	N/A	Yes (1)
KEOKUK VILLAGE CIRCLE LTD NFP
285 SOUTH FARNHAM STREET	GALESBURG	IL	61401	262341634	ACQUIRING & HOLDING TITLE TO PROPERTY; REMITTING ALL INCOME TO 501(C)(3)	IL	501(C)(2)			Yes (1)	COMMUNITY LIVING OPTIONS INC

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	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	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	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	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
UNLIMITED DEVELOPMENT INC
A	$7,275,540	CASH TRANSACTION BASED ON FMV
UNLIMITED DEVELOPMENT INC
D	$736,684	CASH TRANSACTION BASED ON FMV
KEOKUK VILLAGE CIRCLE LTD NFP - (A 501(C)(2) ORGANIZATION)
D	$2,711,821	CASH TRANSACTION BASED ON FMV
UNLIMITED DEVELOPMENT INC
E	$953,247	CASH TRANSACTION BASED ON FMV
UNLIMITED DEVELOPMENT INC
J	$7,275,504	CASH TRANSACTION BASED ON FMV

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE R, PART II:

UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE SUBSIDIARIES OF COMMUNITY LIVING OPTIONS, INC.

SCHEDULE R, PART V, LINE 1A:

ALL AMOUNTS RECEIVED FROM UNLIMITED DEVELOPMENT, INC. AND KEOKUK VILLAGE CIRCLE, LTD., NFP, ARE RELATED TO THE ORGANIZATION'S EXEMPT PURPOSE. UNLIMITED DEVELOPMENT, INC., A 501(C)(3) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY. KEOKUK VILLAGE CIRCLE, LTD., NFP, A 501(C)(2) SUBSIDIARY OF COMMUNITY LIVING OPTIONS, INC., FILES A SEPERATE FORM 990 AND REPORTED THESE ITEMS AS PROGRAM-RELATED EXPENSES ACCORDINGLY.