2026-08-07T10:28:12+00:00 2025-09-30 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-10-01 260744025 COVENANT HOME SERVICES COVE 7738782294 5700 OLD ORCHARD RD SKOKIE IL 600771036 JEAN E JUSTIE CFO 7738782294 2026-08-07 true true SAMANTHA L BECKER P01344887 3122071040 2026-07-31 2024 2025-03-06 01:10:19Z COVENANTCARE AT HOME DAVID ERICKSON 5700 OLD ORCHARD RD SKOKIE IL 600771036 21564883 false X WWW.COVLIVING.ORG X 2007 IL TO PROMOTE AND MAINTAIN THE WELL-BEING OF INDIVIDUALS IN THEIR HOMES. 19 15 327 17 0 328746 431574 18929296 21132437 8654 761 0 0 19266696 21564772 0 8699 0 12730316 14782177 0 0 0 5457686 6251675 18188002 21042551 1078694 522221 4773855 4611259 8478026 7793209 -3704171 -3181950 OUR MISSION IS TO PROMOTE AND MAINTAIN THE WELL-BEING OF INDIVIDUALS IN THEIR HOMES. COMMITTED TO EXCELLENCE, WE MAXIMIZE THEIR PHYSICAL, PSYCHOLOGICAL AND SPIRITUAL HEALTH WHILE CELEBRATING GOD'S GIFT OF LIFE. false false 5467574 8699 8492921 MEDICARE-CERTIFIED HOME HEALTH CARE: - MEDICARE-CERTIFIED AND STATE LICENSED TO PROVIDE SKILLED HOME HEALTH AND PERSONAL ASSISTANCE CARE. THE AGENCY PROVIDES COMMUNITY HOME CARE SERVICES TO INDIVIDUALS IN THEIR OWN HOMES AS WELL AS THOSE WHO LIVE IN RESIDENTIAL RETIREMENT COMMUNITIES. - PATIENT ASSESSMENT, INCLUDING HOME SAFETY ASSESSMENT - EDUCATION AND MANAGEMENT FOR CHRONIC AND ACUTE DISEASE STATES - SYMPTOM MANAGEMENT FOR CHRONIC AND ACUTE DISEASE STATES - COORDINATION OF HEALTH CARE SERVICES AMONG RESIDENTS AND THEIR HEALTH CARE TEAMS - REHABILITATION SERVICES - WOUND AND OSTOMY CARE - PALLIATIVE CARE THE ORGANIZATION HAS LOCATIONS AND PROVIDES SERVICES IN COMMUNITIES SURROUNDING THE FOLLOWING MARKETS: - GENEVA, BATAVIA, CAROL STREAM, NORTHBROOK, EVANSTON AND CHICAGO IN ILLINOIS - TURLOCK AND SURROUNDING COMMUNITIES IN STANISLAUS COUNTY IN CALIFORNIA 5171358 0 7638655 MEDICARE-CERTIFIED HOSPICE: - LICENSED HOSPICE AGENCY PROVIDING END OF LIFE CARE THE ORGANIZATION HAS LOCATIONS AND PROVIDES SERVICES IN COMMUNITIES SURROUNDING THE FOLLOWING MARKETS: - GENEVA, BATAVIA, CAROL STREAM, NORTHBROOK, EVANSTON AND CHICAGO IN ILLINOIS - TURLOCK AND SURROUNDING COMMUNITIES IN STANISLAUS COUNTY IN CALIFORNIA 3499876 0 5000861 PRIVATE DUTY (PERSONAL ASSISTANCE): - PERSONAL CARE FOR BATHING, GROOMING, DRESSING - MEDICATION REMINDERS - PERSONAL CARE FOR 24 HOURS (LIGHT HOUSEKEEPING, MEAL PREPARATION, LAUNDRY, COMPANIONSHIP) - TRANSPORTATION (MEDICAL APPOINTMENTS, SHOPPING AND DINING OUT TRIPS) - EXPANDED HOMEMAKER SERVICES (VACUUMING, DUSTING, CLEANING, ERRANDS) - OTHER SUPPORTIVE SERVICES AS NEEDED THE ORGANIZATION HAS LOCATIONS AND PROVIDES SERVICES IN COMMUNITIES SURROUNDING THE FOLLOWING MARKETS: - GENEVA, BATAVIA, CAROL STREAM, NORTHBROOK, EVANSTON AND CHICAGO IN ILLINOIS - TURLOCK AND SURROUNDING COMMUNITIES IN STANISLAUS COUNTY IN CALIFORNIA 14138808 true true false false false false false false false false true false false true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 327 true false false false false false false false false false false false false X 19 15 false true false false true false true true true false false false true true true true true true false 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 1.0 61.0 X X 0 661650 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 1.0 61.0 X 0 327540 81213 EMILY WARNYGORA CHIEF OF STAFF/ASST. SECRETARY 1.0 61.0 X 0 101477 13734 JEAN E JUSTIE CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC 1.0 61.0 X 0 585593 108168 ELIZABETH MCLAREN SR VP, REV CYCLE, REIMBURSEMENT AND HOME AND COMMUNITY BASED SERVICES 22.5 22.5 X 0 446552 85313 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 1.0 60.0 X 0 288527 63598 RONDA MALMBERG AGENCY ADMINISTRATOR 40.0 0 X 221564 0 46270 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER - PART YEAR 1.0 60.0 X 0 394651 61258 TERESA FELDER AGENCY ADMINISTRATOR 40.0 0 X 203524 0 27275 CHERYL R WOLFLEY REHAB TEAM LEADER 40.0 0 X 143673 0 20388 HIREN DESAI RN, CASE MANAGER 40.0 0 X 136996 0 45275 KIMBERLY BRACE HOME HEALTH NURSE, RN 40.0 0 X 156346 0 5199 KINGA KADELA PHYSICAL THERAPIST 40.0 0 X 142517 0 4678 OLLIVIER LEPKOWICZ RN, CASE MANAGER 40.0 0 X 130596 0 29924 JAY PRINCE FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY 0.0 0.0 X 0 183058 4875 TERRI S CUNLIFFE FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 0.0 0.0 X 0 941279 235887 WILLIAM RABE FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER 0.0 42.0 X 0 495439 74300 1135216 4894924 1230801 18 true true false 0 431574 431574 HOME HEALTH 621610 8492921 8492921 HOSPICE 621610 7638655 7638655 PRIVATE DUTY 621610 5000861 5000861 0 0 0 0 21132437 872 872 0 0 0 111 0 -111 -111 -111 0 0 0 0 0 21564772 21132437 0 761 X 8699 8699 521481 521481 11820472 8445328 3375144 196193 124055 72138 1359025 710426 648599 885006 606480 278526 302088 231938 70150 21677 21677 6842 6842 2805606 2383330 422276 0 47682 47682 1364364 888541 475823 483379 69927 413452 31955 29260 2695 429555 351455 78100 74802 1630 73172 160360 107748 52612 178625 178625 BAD DEBT EXPENSE 137652 137652 RECRUITING 14000 14000 RELATED PARTY ACTIVITY 1815 1815 DINING SERVICES 279 279 190994 1087 189907 0 21042551 14138808 6903743 0 90662 180472 500697 500697 3457437 3359213 0 0 0 0 31099 20550 473336 376399 127146 96937 0 0 0 0 566814 453390 4773855 4611259 72320 201593 0 0 8405706 7591616 8478026 7793209 X -3915881 -3542639 211710 360689 -3704171 -3181950 4773855 4611259 522221 0 X false true true false X 2254941 331178 254689 328746 431574 3601128 17689859 17364376 17090344 18929296 21132437 92206312 0 0 0 19944800 17695554 17345033 19258042 21564011 95807440 0 0 0 130 530 660 62935 258352 246799 0 82851 650937 62935 258352 246799 130 83381 651597 95155843 210 557 3983 8654 872 14276 0 210 557 3983 8654 872 14276 0 0 0 0 0 0 0 19945010 17696111 17349016 19266696 21564883 95821716 0.99305 0.9927 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 457921 376399 81522 15415 15415 96937 ILLINOIS AGENCY ACQUISITION - GOODWILL & INTANGIBLE ASSETS 136597 TURLOCK AGENCY ACQUISITION - GOODWILL & INTANGIBLE ASSETS 316793 453390 FEDERAL INCOME TAXES INTERCOMPANY ADVANCE ACCOUNTS 6424083 OTHER LIABILITIES 1167533 7591616 true true false false false false false true false DAVID G ERICKSON DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER 0 459033 0 96942 0 105675 0 98100 0 51111 0 810861 0 49490 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 0 260945 0 343678 0 336656 0 220397 0 15490 0 1177166 0 115275 JAY PRINCE FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY 0 84974 0 0 0 98084 0 0 0 4875 0 187933 0 0 WILLIAM RABE FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER 0 290639 0 101942 0 102858 0 48843 0 25457 0 569739 0 34258 JEAN E JUSTIE CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC 0 342178 0 150383 0 93032 0 54841 0 53327 0 693761 0 13839 CORY KALLHEIM GENERAL COUNSEL/ASSISTANT SECRETARY 0 255110 0 48075 0 24355 0 37044 0 44169 0 408753 0 0 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER - PART YEAR 0 247389 0 99854 0 47408 0 32398 0 28860 0 455909 0 0 TERESA FELDER AGENCY ADMINISTRATOR 160346 0 33005 0 10173 0 11351 0 15924 0 230799 0 6016 0 RONDA MALMBERG AGENCY ADMINISTRATOR 162120 0 40652 0 18792 0 17683 0 28587 0 267834 0 9685 0 ELIZABETH MCLAREN SR VP, REV CYCLE, REIMBURSEMENT AND HOME AND COMMUNITY BASED SERVICES 0 284934 0 92700 0 68918 0 49695 0 35618 0 531865 0 31257 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 0 184300 0 41415 0 62812 0 31153 0 32445 0 352125 0 0 KIMBERLY BRACE HOME HEALTH NURSE, RN 149352 0 2225 0 4769 0 4694 0 505 0 161545 0 0 0 HIREN DESAI RN, CASE MANAGER 129561 0 0 0 7435 0 4631 0 40644 0 182271 0 0 0 OLLIVIER LEPKOWICZ RN, CASE MANAGER 125781 0 500 0 4315 0 4240 0 25684 0 160520 0 0 0 CHERYL R WOLFLEY REHAB TEAM LEADER 121075 0 0 0 22598 0 4505 0 15883 0 164061 0 0 0 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: TERRI CUNLIFFE DAVID ERICKSON TERESA FELDER JEAN JUSTIE RONDA MALMBERG ELIZABETH MCLAREN TODD SLECHTA WILLIAM RABE TANDERIA BROWN CORY KALLHEIM JAY PRINCE ROBERTA NEVERS IN 2024, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $70,201 DAVID ERICKSON - $49,490 ELIZABETH MCLAREN - $31,257 WILLIAM RABE - $34,258 RONDA MALMBERG - $9,685 TERESA FELDER - $6,016 TODD SLECHTA - $13,018 JEAN JUSTIE - $13,839 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. FORM 990, PART VI, LINE 3 DELEGATION OF MANAGEMENT DUTIES COVENANT HOME SERVICES DELEGATED CONTROL OVER MANAGEMENT DUTIES TO COVENANT LIVING SERVICES, ITS PARENT ORGANIZATION. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE SOLE MEMBER IS COVENANT LIVING SERVICES. THE SOLE MEMBER OF COVENANT LIVING SERVICES IS COVENANT LIVING COMMUNITIES AND SERVICES. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS S 2.4 OF BYLAWS INCLUDE RESERVED POWERS TO THE [INDIVIDUAL] MEMBERS SUCH AS 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 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES 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 ARE NOW REPORTED ON THE FORM 990 OF COVENANT LIVING COMMUNITIES AND SERVICES (CLCS), THE PARENT COMPANY OF COVENANT HOME SERVICES, AS THE ENTITY RESPONSIBLE FOR PAYMENTS AND ISSUANCE OF FORMS 1099, ALIGNING WITH TAX REPORTING REQUIREMENTS. FORM 990, PART IX, LINE 11G OTHER FEES CONTRACTED SERVICES - TOTAL EXPENSE: 1269229, PROGRAM SERVICE EXPENSE: 1106069, MANAGEMENT AND GENERAL EXPENSES: 163160, FUNDRAISING EXPENSES: ; PROFESSIONAL SERVICES - TOTAL EXPENSE: 1536377, PROGRAM SERVICE EXPENSE: 1277261, MANAGEMENT AND GENERAL EXPENSES: 259116, FUNDRAISING EXPENSES: ; EVANGELICAL COVENANT CHURCH 8303 WEST HIGGINS ROAD CHICAGO IL 60631 362167730 CHURCH IL 501(C)(3) 1 NA false COVENANT LIVING COMMUNITIES AND SERVICES 5700 OLD ORCHARD RD SKOKIE IL 60077 363478388 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) TYPE II EVANGELICAL COVENANT CHURCH 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 false 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 false COVENANT HOME 2625 TECHNY 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