2026-08-07T08:25:41+00:00 2025-09-30 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-10-01 362030089 THREE CROWNS PARK THRE 8473288700 2323 MCDANIEL AVENUE EVANSTON IL 602012519 JEAN E JUSTIE CFO 8473288700 2026-08-07 true true SAMANTHA L BECKER P01344887 3122071040 2026-07-31 2024 2025-03-06 01:10:19Z DAVID ERICKSON 5700 OLD ORCHARD ROAD SKOKIE IL 60077 19471068 false X WWW.THREECROWNSPARK.ORG X 1964 IL CARE FOR SENIOR ADULTS. 19 15 218 27 0 282752 436893 15572170 18250176 147842 399912 122591 384087 16125355 19471068 0 0 0 0 8904160 9706391 0 0 14321 11996577 15334087 20900737 25040478 -4775382 -5569410 86256951 69366795 80854407 69946101 5402544 -579306 (SEE SCHEDULE O) false false 9397645 8801242 RESIDENTIAL LIVING: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2025 WERE AS FOLLOWS: THERE WERE A TOTAL OF 110 RESIDENTS, OCCUPYING 87 APARTMENTS AT 09/30/2025. RESIDENCY FOR THE FISCAL YEAR TOTALED 41,497 RESIDENT DAYS. 6164261 6012753 SKILLED NURSING: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2025 WERE AS FOLLOWS: THERE WERE A TOTAL OF 40 SKILLED CARE RESIDENTS AT 09/30/2025. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 14,495 RESIDENT DAYS. 3618021 3565419 ASSISTED LIVING: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2025 WERE AS FOLLOWS: THERE WERE A TOTAL OF 27 ASSISTED LIVING RESIDENTS AT 09/30/2025. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 9,233 RESIDENT DAYS. ASSISTED LIVING MEMORY SUPPORT: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2025 WERE AS FOLLOWS: THERE WERE A TOTAL OF 17 ASSISTED LIVING MEMORY SUPPORT RESIDENTS AT 09/30/2025. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 5,676 RESIDENT DAYS. 19179927 true true false true false false false false false true true false false false true false false true false false false false false false false false false false false true false false false false false false false false true false false false false false false true false false false false true 0 0 218 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 true false false true true true true true true false true false false IL X JEAN E JUSTIE 7738782294 C/O CLCS - 5700 OLD ORCHARD ROAD 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 HILDE SAGER ASSOCIATE VICE PRESIDENT, OPERATIONS 1.0 47.0 X 0 406513 42248 LISA DYE EXECUTIVE DIRECTOR 40.0 0 X 206221 0 34967 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 1.0 60.0 X 0 288527 63598 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER - PART YEAR 1.0 60.0 X 0 394651 61258 ANTONIA BUSTOS DIRECTOR OF SALES 40.0 0 X 115633 0 3870 CHRISTINA MEO HEALTHCARE ADMINISTRATOR 40.0 0 X 117505 0 11512 IJEOMA UDUKO NURSE, RN 40.0 0 X 135575 0 23868 JESSICA HARBINSON DIRECTOR OF HUMAN RESOURCES 40.0 0 X 132720 0 18764 THOKO MAVUSO-GUILLORY DIRECTOR OF NURSING 40.0 0 X 134516 0 22999 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 842170 4854885 1124707 7 true true false 0 436893 436893 ROUTINE SERVICES 623000 14733889 14733889 ENTRANCE FEE 623000 2162525 2162525 MEDICARE/MEDICAID 623000 633544 633544 ANCILLARY SERVICES 623000 576239 576239 MEALS 623000 143979 143979 0 0 0 0 18250176 117070 117070 4942 0 4942 0 4942 4942 282842 0 0 0 282842 0 282842 282842 SUPPORT SERVICES 623000 109798 109798 COMMUNITY FEES 623000 19440 19440 GAIN ON EXTINGUISHMENT OF DEBT 623000 249907 249907 0 0 0 0 379145 19471068 18379414 0 654761 259601 259601 7816447 6796609 1019838 117403 99671 17732 924840 764731 159580 529 588100 499009 89091 1336702 18653 1318049 41789 41789 6915 6915 690 690 1448137 1189495 258642 0 169732 169732 965517 562298 393716 9503 225980 128404 97576 649454 604654 44800 17582 1794 15788 129843 30091 99752 1345947 1030937 314240 770 6317228 5640260 675314 1654 382612 382612 DINING SERVICE 921902 921902 BAD DEBT EXPENSE 619888 619888 MAINT. FOR RESIDENTS 468896 468896 BED TAXES 90405 90405 194868 39911 153092 1865 25040478 19179927 5846230 14321 5996550 6023 500 296 31490 602429 0 0 0 0 36653 9830 58174823 11540337 47677012 46634486 7562999 0 0 0 23137031 19712298 1814716 2401433 86256951 69366795 147823 243172 14408697 11533027 16827178 0 0 0 49470709 58169902 80854407 69946101 X 4849078 -719331 553466 140025 5402544 -579306 86256951 69366795 X -5569410 -295295 -117145 X false true true false X 231 29656 2534675 282752 436893 3284207 5468433 11566542 14406432 15690911 18379414 65511732 0 0 0 5468664 11596198 16941107 15973663 18816307 68795939 0 0 0 2400 1000 3400 61647 40985 0 0 63576 166208 61647 40985 0 2400 64576 169608 68626331 63237 89368 987475 198806 122012 1460898 0 63237 89368 987475 198806 122012 1460898 0 0 0 0 0 249907 249907 5531901 11685566 17928582 16172469 19188226 70506744 0.97333 0.9492 0.02 0.02 X SCHEDULE A, PART III BECAUSE OF THE SHORT YEAR-END FILING, THE COLUMNS IN SCHEDULE A PART III CORRESPOND TO THE FOLLOWING TAX YEARS: 2020 = SHORT YEAR-END 9/30/21 2021 = FYE 9/30/22 2022 = FYE 9/30/23 2023 = FYE 9/30/24 2024 = FYE 9/30/25 SCHEDULE A, PART III, LINE 12 OTHER INCOME DESCRIPTION - GAIN ON EXTINGUISHMENT OF DEBT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 249907.0, COLUMN F - 249907.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 690 690 false SCHEDULE C, PART II-B, LINE 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF MEMBERSHIP DUES PAID TO LEADING AGE ARE USED FOR LOBBYING PURPOSES 550392 47113 2102 595403 467584 84718 1910 550392 431801 37500 1717 467584 508602 -76801 431801 503887 4715 508602 0.0 1.0 0.0 false true true 4855518 4855518 49202962 10349601 38853361 0 0 0 3598919 1129715 2469204 517424 61021 456403 46634486 FEDERAL INCOME TAXES REFUNDABLE CONTRACT LIABILITIES 28881538 OTHER LIABILITIES 64078 RESIDENT DEPOSITS 562458 ESTIMATED OBLIGATION TO PROVIDE FUTURE SERVICES 1237555 INTERCOMPANY ADVANCE ACCOUNTS 23810629 ACCRUED TAXES 5024 DEFERRED REVENUE SUBJECT TO REFUND 3608620 58169902 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS THE ENDOWMENT FUND IS TO BE MAINTAINED INTO PERPETUITY. THE PURPOSE OF THE FUND IS TO SUPPORT RESIDENTS WHO ARE EXPERIENCING FINANCIAL HARDSHIP. 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 LISA DYE EXECUTIVE DIRECTOR 138061 0 39270 0 28890 0 18975 0 15992 0 241188 0 0 0 ROBERTA NEVERS INTERIM CHIEF HUMAN RESOURCES OFFICER 0 184300 0 41415 0 62812 0 31153 0 32445 0 352125 0 0 HILDE SAGER ASSOCIATE VICE PRESIDENT, OPERATIONS 0 202297 0 71102 0 133114 0 9848 0 32400 0 448761 0 14879 JESSICA HARBINSON DIRECTOR OF HUMAN RESOURCES 106748 0 16240 0 9732 0 4139 0 14625 0 151484 0 0 0 THOKO MAVUSO-GUILLORY DIRECTOR OF NURSING 102002 0 21972 0 10542 0 8613 0 14386 0 157515 0 0 0 IJEOMA UDUKO NURSE, RN 132286 0 0 0 3289 0 0 0 23868 0 159443 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 JEAN JUSTIE WILLIAM RABE TANDERIA BROWN HILDE SAGER CORY KALLHEIM TODD SLECHTA ROBERTA NEVERS LISA DYE JAY PRINCE THOKO MAVUSO-GUILLORY IN 2024, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $70,201 DAVID ERICKSON - $49,490 JEAN JUSTIE - $13,839 WILLIAM RABE - $34,258 HILDE SAGER - $91,614 TODD SLECHTA - $13,018 IN 2024, THESE INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $595,808 DAVID ERICKSON - $30,843 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. JULIA HOFFMAN DAUGHTER OF DIRECTOR JANET HOFFMAN 16587 COMPENSATION false FORM 990, PART III, LINE 1 AS A MINISTRY OF THE EVANGELICAL COVENANT CHURCH, THREE CROWNS PARK 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. IN LIVING OUT THE MISSION, THE COMMUNITY PROVIDES A COMPLETE CONTINUUM OF CARE FROM RESIDENTIAL LIVING THROUGH NURSING CARE. SUCH SERVICES ARE GUIDED BY A SERIES OF VALUES AND GOALS ADDRESSING RESIDENT NEEDS, PRIVACY, SAFETY AND DIGNITY, INCLUDING APPROPRIATE ACCESS TO SERVICES. ADDITIONALLY, THREE CROWNS PARK PROVIDES OTHER BENEFITS TO THE COMMUNITY, INCLUDING HOSTING MEETINGS FOR LOCAL ORGANIZATIONS FOR FREE. RESIDENTS OF THREE CROWNS PARK VOLUNTEER AT MANY ORGANIZATIONS BOTH IN AND OUTSIDE OF THE COMMUNITY. FORM 990, PART VI, LINE 3 DELEGATION OF MANAGEMENT DUTIES THREE CROWNS PARK 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 THREE CROWNS FOUNDATION (TCF). THE SOLE MEMBER OF TCF IS COVENANT LIVING SERVICES. 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 THE CORPORATION, CHANGES TO MISSION AND STRATEGIC PLAN, APPROVAL OF CERTAIN ACQUISITIONS, DISPOSITIONS AND FINANCINGS, CHANGES TO ARTICLES AND BYLAWS. FORM 990, PART VI, LINE 9 INTERESTED PERSON NOT AT ORGANIZATION'S ADDRESS CONTACT INFO FOR DIRECTORS & OFFICERS ALL OF THE ORGANIZATION'S DIRECTORS AND OFFICERS CAN BE CONTACTED AT THIS ADDRESS: COVENANT LIVING COMMUNITIES AND SERVICES - 5700 OLD ORCHARD ROAD, SKOKIE, IL 60077. 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'S BOARD MEMBERS AND OFFICERS. THEY ARE ASKED TO SIGN ACKNOWLEDGING RECEIPT OF THE POLICY AND TO DISCLOSE IF THEY HAVE ANY CONFLICT OF INTERESTS. IF SOMEONE IS ABSENT FROM THE MEETING OR FAILS TO RETURN THE ACKNOWLEDGMENT, THERE IS A FOLLOW-UP WITH THE INDIVIDUAL UNTIL THE SIGNED ACKNOWLEDGMENT IS PROVIDED. IN ADDITION TO THE ABOVE, A SEPARATE AND MORE COMPREHENSIVE QUESTIONNAIRE IS SENT TO THE BOARD MEMBERS, OFFICERS, KEY EMPLOYEES AND OTHER INTERESTED PERSONS. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY COVENANT LIVING'S LEGAL COUNSEL TO DETERMINE IF ANY ACTUAL OR POTENTIAL CONFLICTS EXIST. IF A PERSON BECOMES AN INTERESTED PERSON, HE OR SHE MAY BE CONSIDERED IN DETERMINING WHETHER A QUORUM IS PRESENT. THE INTERESTED PERSON MAY MAKE A SHORT STATEMENT RELATING TO THE TRANSACTION OR ARRANGEMENT IN QUESTION BUT SHALL NOT BE PRESENT DURING THE DISCUSSION AND SHALL NOT VOTE ON THE MOTION ADDRESSING THE ACTUAL OR POTENTIAL CONFLICT. FORM 990, PART VI, 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 XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES TRANSFER TO COVENANT LIVING COMMUNITIES AND SERVICES - -74782; TRANSFER TO THREE CROWNS FOUNDATION - -42363; TOTAL - -117145; FORM 990, PART VII, SECTION B INDEPENDENT CONTRACTORS INDEPENDENT CONTRACTORS ARE NOW REPORTED ON THE FORM 990 OF COVENANT LIVING COMMUNITIES AND SERVICES (CLCS), THE PARENT COMPANY OF THREE CROWNS PARK, AS THE ENTITY RESPONSIBLE FOR PAYMENTS AND ISSUANCE OF FORMS 1099, ALIGNING WITH TAX REPORTING REQUIREMENTS. 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 ROAD NORTHBROOK IL 60062 362643638 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES false 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 false 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 false COVENANT HOME SERVICES 5700 OLD ORCHARD RD SKOKIE IL 60077 260744025 HOME HEALTH SERVICES IL 501(C)(3) 10 COVENANT LIVING SERVICES false COVENANT HOUSING CORPORATION 5700 OLD ORCHARD RD SKOKIE IL 60077 364484624 MANAGEMENT/SUPPORT SERVICES IL 501(C)(3) TYPE II COVENANT LIVING COMMUNITIES AND SERVICES false COVENANT MINISTRIES OF BENEVOLENCE 5145 N CALIFORNIA AVE CHICAGO IL 60625 363486813 CHURCH AFFILIATE IL 501(C)(3) TYPE I EVANGELICAL COVENANT CHURCH false COVENANT LIVING OF BIXBY INC 5700 OLD ORCHARD RD SKOKIE IL 60077 320419173 CONTINUING CARE RETIREMENT COMMUNITY IL 501(C)(3) 10 COVENANT LIVING SERVICES false COVENANT LIVING OF THE GREAT LAKES 2520 LAKE MICHIGAN DRIVE NW GRAND RAPIDS MI 49504 383244636 CONTINUING CARE RETIREMENT COMMUNITY MI 501(C)(3) 10 COVENANT LIVING COMMUNITIES AND SERVICES false COVENANT LIVING WEST 2550 TREASURE DRIVE 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