COVENANT LIVING AT SHANNONDALE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COVENANT LIVING AT SHANNONDALE (EIN 62-0698709)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-08-07
- IRS object ID
- 202632199349300928
- Schema version
- 2024v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-07T10:26:17+00:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331498605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620698709 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COVENANT LIVING AT SHANNONDALE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COVE | BusinessNameControlTxt |
| Phone | 8656903411 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 VANOSDALE ROAD | AddressLine1Txt |
| City | KNOXVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37909 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN E JUSTIE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8656903411 | PhoneNum |
| Signature | 2026-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAMANTHA L BECKER | PreparerPersonNm |
| PTIN | P01344887 | PTIN |
| Phone | 3122071040 | PhoneNum |
| Preparation | 2026-07-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID ERICKSON | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O CLCS - 5700 OLD ORCHARD RD | AddressLine1Txt |
| City | SKOKIE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60077 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,219,199 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SHANNONDALETN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | CARE FOR SENIOR ADULTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 426 | TotalEmployeeCnt |
| Total Volunteers | 127 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $164,393 | PYContributionsGrantsAmt |
| CY Contributions Grants | $33,985 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,473,783 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,032,714 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,388,787 | PYInvestmentIncomeAmt |
| CY Investment Income | -$36,918 | CYInvestmentIncomeAmt |
| PY Other Revenue | $76,209 | PYOtherRevenueAmt |
| CY Other Revenue | $152,500 | CYOtherRevenueAmt |
| PY Total Revenue | $22,103,172 | PYTotalRevenueAmt |
| CY Total Revenue | $19,182,281 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,809 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,430,556 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,544,586 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,362,768 | PYOtherExpensesAmt |
| CY Other Expenses | $21,037,142 | CYOtherExpensesAmt |
| PY Total Expenses | $34,793,324 | PYTotalExpensesAmt |
| CY Total Expenses | $32,585,537 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$12,690,152 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$13,403,256 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $115,294,091 | TotalAssetsBOYAmt |
| Total Assets EOY | $110,567,541 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $123,519,917 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $127,982,661 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$8,225,826 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$17,415,120 | NetAssetsOrFundBalancesEOYAmt |
| Mission | (SEE SCHEDULE O) | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $14,162,283 | ExpenseAmt |
| Grant | $3,809 | GrantAmt |
| Revenue | $10,544,185 | RevenueAmt |
| Desc | 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 427 RESIDENTS, OCCUPYING 316 APARTMENTS AT 09/30/2025. RESIDENCY FOR THE FISCAL YEAR TOTALED 153,323 RESIDENT DAYS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,108,630 | ExpenseAmt |
| Revenue | $4,752,468 | RevenueAmt |
| Desc | 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 42 SKILLED CARE RESIDENTS AT 09/30/2025. SKILLED AND LONG TERM RESIDENCY FOR THE FISCAL YEAR END TOTALED 13,817 RESIDENT DAYS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,967,700 | ExpenseAmt |
| Revenue | $3,888,561 | RevenueAmt |
| Desc | 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 63 ASSISTED LIVING RESIDENTS AT 09/30/2025. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 24,428 RESIDENT DAYS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $24,238,613 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 426 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEAN E JUSTIE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7738782294 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O CLCS 5700 OLD ORCHARD RD | AddressLine1Txt |
| City | SKOKIE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60077 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| DAVID G ERICKSON | ||||||||||
| DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER | 1.0 | 61.0 | Yes (X) | Yes (X) | $0 | $661,650 | $149,211 | |||
| JANET CREANEY | ||||||||||
| DIRECTOR/CHAIR | 0.1 | 2.2 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JANET GOELZ HOFFMAN | ||||||||||
| DIRECTOR/VICE CHAIR | 0.1 | 2.2 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JENNIFER MEANS | ||||||||||
| DIRECTOR/SECRETARY | 0.1 | 2.1 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| AL LOPUS | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| ALLAN ANDERSON | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| ANDREW VANOVER | ||||||||||
| DIRECTOR - PART YEAR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| CRAIG SWANSON | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| CURT ANDERSON | ||||||||||
| DIRECTOR/EX-OFFICIO | 0.1 | 2.2 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN FREDRICKSON | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| KATHY BUETTNER | ||||||||||
| DIRECTOR | 0.1 | 2.2 | Yes (X) | $0 | $0 | $0 | ||||
| KURT KINCANON | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| LORENE FLEWELLEN | ||||||||||
| DIRECTOR | 0.1 | 2.2 | Yes (X) | $0 | $0 | $0 | ||||
| MARY PALMER | ||||||||||
| DIRECTOR/EX-OFFICIO - PART YEAR | 0.1 | 2.3 | Yes (X) | $0 | $0 | $0 | ||||
| MATHEW MANLOVE | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| PAMELA CHRISTENSEN | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| RICK SHEPARD | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT MARTIN | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| SARAH BENTLEY | ||||||||||
| DIRECTOR | 0.1 | 2.1 | Yes (X) | $0 | $0 | $0 | ||||
| TAMMY SWANSON-DRAHEIM | ||||||||||
| DIRECTOR/EX-OFFICIO/ECC PRES | 0.1 | 42.2 | Yes (X) | $0 | $145,412 | $106,291 | ||||
| TODD SLETCHA | ||||||||||
| DIRECTOR/EX-OFFICIO/CMB PRESIDENT | 0.1 | 42.3 | Yes (X) | $0 | $323,746 | $67,944 | ||||
| CORY KALLHEIM | ||||||||||
| GENERAL COUNSEL/ASSISTANT SECRETARY | 1.0 | 61.0 | Yes (X) | $0 | $327,540 | $81,213 | ||||
| EMILY WARNYGORA | ||||||||||
| CHIEF OF STAFF/ASST. SECRETARY | 1.0 | 61.0 | Yes (X) | $0 | $101,477 | $13,734 | ||||
| JEAN E JUSTIE | ||||||||||
| CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC | 1.0 | 61.0 | Yes (X) | $0 | $585,593 | $108,168 | ||||
| ROBERTA NEVERS | ||||||||||
| INTERIM CHIEF HUMAN RESOURCES OFFICER | 1.0 | 60.0 | $0 | $288,527 | $63,598 | Yes (X) | ||||
| TANDERIA BROWN | ||||||||||
| CHIEF HUMAN RESOURCES OFFICER - PART YEAR | 1.0 | 60.0 | $0 | $394,651 | $61,258 | Yes (X) | ||||
| WILLIAM RABE | ||||||||||
| FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER | 2.0 | 40.0 | $0 | $495,439 | $74,300 | Yes (X) | ||||
| BENJAMIN STEIFEL | ||||||||||
| HEALTHCARE ADMINISTRATOR | 40.0 | 0 | $123,391 | $0 | $16,994 | Yes (X) | ||||
| DAWN DOUD | ||||||||||
| EXECUTIVE DIRECTOR | 40.0 | 0 | $112,925 | $0 | $20,363 | Yes (X) | ||||
| ERIK HOCKMAN | ||||||||||
| INTERIM CHIEF FINANCIAL OFFICER | 40.0 | 0 | $113,229 | $0 | $6,623 | Yes (X) | ||||
| LINDA WOLFENBARGER | ||||||||||
| HUMAN RESOURCES MANAGER | 40.0 | 0 | $116,674 | $0 | $8,268 | Yes (X) | ||||
| SANDRA FRANKLIN | ||||||||||
| DIRECTOR OF ASSISTED LIVING | 40.0 | 0 | $119,651 | $0 | $5,663 | Yes (X) | ||||
| JAY PRINCE | ||||||||||
| FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY | 0.0 | 0.0 | $0 | $183,058 | $4,875 | Yes (X) | ||||
| TERRI S CUNLIFFE | ||||||||||
| FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 | 0.0 | 0.0 | $0 | $941,279 | $235,887 | Yes (X) | ||||
| TODD TAYLOR | ||||||||||
| PHOT PRESIDENT/CEO | 40.0 | 0 | $137,770 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $723,640 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $4,448,372 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,024,390 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $33,985 | AllOtherContributionsAmt |
| Total Contributions | $33,985 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ROUTINE SERVICES | 623000 | $15,610,357 | $15,610,357 |
| ENTRANCE FEES | 623000 | $2,329,581 | $2,329,581 |
| MEDICARE/MEDICAID | 623000 | $534,940 | $534,940 |
| ANCILLARY SERVICES | 623000 | $529,113 | $529,113 |
| MEALS | 623000 | $28,723 | $28,723 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,032,714 | TotalProgramServiceRevenueAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $36,918 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | -$36,918 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,918 | TotalRevenueColumnAmt |
| Exclusion | -$36,918 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| APARTMENT UPGRADES | 623000 | $105,347 | $105,347 |
| SUPPORT SERVICES | 623000 | $23,079 | $23,079 |
| SERVICES TO RESIDENTS | 623000 | $6,938 | $6,938 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,136 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,136 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $152,500 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,182,281 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,185,214 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$36,918 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,809 | TotalAmt |
| Program Services | $3,809 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,271,610 | TotalAmt |
| Program Services | $7,668,255 | ProgramServicesAmt |
| Management And General | $1,603,355 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,895 | TotalAmt |
| Program Services | $62,957 | ProgramServicesAmt |
| Management And General | $63,938 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,461,868 | TotalAmt |
| Program Services | $1,187,911 | ProgramServicesAmt |
| Management And General | $273,957 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $684,213 | TotalAmt |
| Program Services | $551,524 | ProgramServicesAmt |
| Management And General | $132,689 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,094 | TotalAmt |
| Program Services | $127,806 | ProgramServicesAmt |
| Management And General | $254,288 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,297 | TotalAmt |
| Management And General | $115,297 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,560 | TotalAmt |
| Management And General | $21,560 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37 | TotalAmt |
| Management And General | $37 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,698 | TotalAmt |
| Management And General | $25,698 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,203,864 | TotalAmt |
| Program Services | $2,156,524 | ProgramServicesAmt |
| Management And General | $1,047,340 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,164 | TotalAmt |
| Management And General | $80,164 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,095,774 | TotalAmt |
| Program Services | $877,224 | ProgramServicesAmt |
| Management And General | $218,550 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $413,800 | TotalAmt |
| Program Services | $226,115 | ProgramServicesAmt |
| Management And General | $187,685 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,907,015 | TotalAmt |
| Program Services | $1,551,255 | ProgramServicesAmt |
| Management And General | $355,760 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,651 | TotalAmt |
| Program Services | $17,139 | ProgramServicesAmt |
| Management And General | $146,512 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,974 | TotalAmt |
| Program Services | $26,942 | ProgramServicesAmt |
| Management And General | $69,032 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,698,481 | TotalAmt |
| Program Services | $2,007,254 | ProgramServicesAmt |
| Management And General | $691,227 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,054,401 | TotalAmt |
| Program Services | $5,247,386 | ProgramServicesAmt |
| Management And General | $1,807,015 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,921 | TotalAmt |
| Program Services | $517,921 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD COSTS | $1,482,464 | $1,482,446 | $18 |
| BAD DEBT | $1,201,508 | $1,201,508 | |
| MAINTENANCE FOR RESIDENTS | $562,237 | $562,237 | |
| RELATED PARTY ACTIVITY | $455,552 | $455,552 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$440,350 | TotalAmt |
| Program Services | -$36,092 | ProgramServicesAmt |
| Management And General | -$404,258 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,585,537 | TotalAmt |
| Program Services | $24,238,613 | ProgramServicesAmt |
| Management And General | $8,346,924 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,262,733 | BOYAmt |
| EOY | $460,523 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,511 | BOYAmt |
| EOY | $19,824 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,863,213 | BOYAmt |
| EOY | $1,272,594 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,239 | BOYAmt |
| EOY | $109,239 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,582 | BOYAmt |
| EOY | $160,895 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $90,250,481 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,225,206 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,650,301 | BOYAmt |
| EOY | $84,025,275 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,995,563 | BOYAmt |
| EOY | $24,222,046 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $265,949 | BOYAmt |
| EOY | $297,145 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,294,091 | BOYAmt |
| EOY | $110,567,541 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,419 | BOYAmt |
| EOY | $1,077,007 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,338,318 | BOYAmt |
| EOY | $19,683,559 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,085,825 | BOYAmt |
| EOY | $747,911 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,069,355 | BOYAmt |
| EOY | $106,474,184 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,519,917 | BOYAmt |
| EOY | $127,982,661 | 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 | -$8,491,900 | BOYAmt |
| EOY | -$17,745,225 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,074 | BOYAmt |
| EOY | $330,105 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,225,826 | BOYAmt |
| EOY | -$17,415,120 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,294,091 | BOYAmt |
| EOY | $110,567,541 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$13,403,256 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $4,213,962 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $7,610,657 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,032,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $935,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $164,393 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,985 | CurrentTaxYearAmt |
| Total | $15,776,778 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,172,652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,811,612 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,995,594 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,549,992 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,185,214 | CurrentTaxYearAmt |
| Total | $116,715,064 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,783,309 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,844,130 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,930,819 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,714,385 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,219,199 | CurrentTaxYearAmt |
| Total | $132,491,842 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $132,491,842 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $237,158 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,484 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,701 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $368,060 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $237,158 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,484 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $104,701 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $368,060 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,020,467 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,858,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,942,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,819,086 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,219,199 | CurrentTaxYearAmt |
| Total | $132,859,902 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99723 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9964 | PublicSupportPY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
| Investment Income PY | 0 | 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 | FormAndLineReferenceDesc |
| Explanation | BECAUSE OF THE SHORT YEAR-END FILING, THE COLUMNS IN SCHEDULE A PART III CORRESPOND TO THE FOLLOWING TAX YEARS: 2020 = FYE 12/31/21 2021 = FYE 12/31/22 2022 = FYE 12/31/23 2023 = SHORT YEAR END 9/30/24 2024 = FYE 9/30/25 | ExplanationTxt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $37 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $37 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B, LINE 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | A PORTION OF MEMBERSHIP DUES PAID TO LEADING AGE ARE USED FOR LOBBYING PURPOSES. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $265,949 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $31,196 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $297,145 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $251,523 | ContributionsAmt |
| Investment Earnings Or Losses | $14,426 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $265,949 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| End Year Balance | $0 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| End Year Balance | $0 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,260,000 | OtherCostOrOtherBasisAmt |
| Book Value | $6,260,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $75,807,344 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,740,327 | DepreciationAmt |
| Book Value | $72,067,017 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,464,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $252,253 | DepreciationAmt |
| Book Value | $2,212,255 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,718,629 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,232,626 | DepreciationAmt |
| Book Value | $3,486,003 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $84,025,275 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL INCOME TAXES | $0 |
| REFUNDABLE CONTRACT LIABILITIES | $38,884,924 |
| ACCRUED PROPERTY TAXES | $146,663 |
| INTER-COMPANY ADVANCE ACCOUNTS | $65,462,001 |
| OTHER LIABILITIES | $1,785,539 |
| PENSION LIABILITY | $195,057 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $106,474,184 | TotalLiabilityAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $0 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $0 | TotalRevenuePerForm990Amt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $0 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $0 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS | THE ASSETS SHALL BE DISTRIBUTED FOR ENDOWMENT PURPOSES TO THE INSTITUTION WHERE THE DONOR HAS BEEN INSTITUTIONALIZED FOR A SUBSTANTIAL PERIOD OF TIME PRIOR TO HER DEATH. YEARLY INCOME FROM THE ENDOWMENT SHALL BE USED FOR PURPOSES DESIGNATED BY THE BOARD OF TRUSTEES OF THE INSTITUTION. |
| SCHEDULE D, PART IV, LINE 2B EXPLANATION OF ESCROW AGREEMENT | RESIDENT TRUST FUND ACCOUNT: PER STATE REGULATIONS, AN ACCOUNT IS MADE AVAILABLE TO SKILLED NURSING FACILITY RESIDENTS WISHING TO DEPOSIT PERSONAL NEEDS FUNDS THAT THEY CAN ACCESS AS NEEDED. INTEREST IS PAID BASED ON THE INTEREST RECEIVED FROM THE BANK FOR THOSE DEPOSITED FUNDS AND ALLOCATED AMONG THE INDIVIDUAL TRUST FUND ACCOUNTS BASED ON AVERAGE BALANCES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID G ERICKSON | ||||||||||||||
| DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER | $0 | $459,033 | $0 | $96,942 | $0 | $105,675 | $0 | $98,100 | $0 | $51,111 | $0 | $810,861 | $0 | $49,490 |
| TODD SLETCHA | ||||||||||||||
| DIRECTOR/EX-OFFICIO/CMB PRESIDENT | $0 | $277,415 | $0 | $0 | $0 | $46,331 | $0 | $35,568 | $0 | $32,376 | $0 | $391,690 | $0 | $13,018 |
| TAMMY SWANSON-DRAHEIM | ||||||||||||||
| DIRECTOR/EX-OFFICIO/ECC PRES | $0 | $114,912 | $0 | $0 | $0 | $30,500 | $0 | $28,291 | $0 | $78,000 | $0 | $251,703 | $0 | $0 |
| TERRI S CUNLIFFE | ||||||||||||||
| FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 | $0 | $260,945 | $0 | $343,678 | $0 | $336,656 | $0 | $220,397 | $0 | $15,490 | $0 | $1,177,166 | $0 | $115,275 |
| JAY PRINCE | ||||||||||||||
| FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY | $0 | $84,974 | $0 | $0 | $0 | $98,084 | $0 | $0 | $0 | $4,875 | $0 | $187,933 | $0 | $0 |
| JEAN E JUSTIE | ||||||||||||||
| CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC | $0 | $342,178 | $0 | $150,383 | $0 | $93,032 | $0 | $54,841 | $0 | $53,327 | $0 | $693,761 | $0 | $13,839 |
| CORY KALLHEIM | ||||||||||||||
| GENERAL COUNSEL/ASSISTANT SECRETARY | $0 | $255,110 | $0 | $48,075 | $0 | $24,355 | $0 | $37,044 | $0 | $44,169 | $0 | $408,753 | $0 | $0 |
| TANDERIA BROWN | ||||||||||||||
| CHIEF HUMAN RESOURCES OFFICER - PART YEAR | $0 | $247,389 | $0 | $99,854 | $0 | $47,408 | $0 | $32,398 | $0 | $28,860 | $0 | $455,909 | $0 | $0 |
| ROBERTA NEVERS | ||||||||||||||
| INTERIM CHIEF HUMAN RESOURCES OFFICER | $0 | $184,300 | $0 | $41,415 | $0 | $62,812 | $0 | $31,153 | $0 | $32,445 | $0 | $352,125 | $0 | $0 |
| WILLIAM RABE | ||||||||||||||
| FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER | $0 | $290,639 | $0 | $101,942 | $0 | $102,858 | $0 | $48,843 | $0 | $25,457 | $0 | $569,739 | $0 | $34,258 |
| TODD TAYLOR | ||||||||||||||
| PHOT PRESIDENT/CEO | $137,770 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $137,770 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 SANCTIONS RULES OF FEDERAL INCOME TAX LAW. THE COMMITTEE HAS DETERMINED THAT TOTAL COMPENSATION FOR EACH SUCH EXECUTIVE IS REASONABLE. THE FOLLOWING ARE PARTICIPANTS IN THE PLAN: TERRI CUNLIFFE DAVID ERICKSON JEAN JUSTIE WILLIAM RABE TANDERIA BROWN CORY KALLHEIM TODD SLETCHA ROBERTA NEVERS JAY PRINCE BENJAMIN STIEFEL DAWN DOUD IN 2024, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $70,201 DAVID ERICKSON - $49,490 WILLIAM RABE - $34,258 JEAN JUSTIE - $13,839 TODD SLECHTA - $13,018 IN 2024, THESE INDIVIDUALS RECEIVED THE FOLLOWING DISTRIBUTIONS FROM THE PLAN: 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, LINE 15B | 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 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 3 DELEGATION OF MANAGEMENT DUTIES | COVENANT LIVING AT SHANNONDALE 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 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 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 VIII, LINE 11D OTHER MISCELLANEOUS REVENUE | OTHER REVENUE - TOTAL REVENUE: 17136, RELATED OR EXEMPT FUNCTION REVENUE: 17136, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ; |
| FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES | CHANGE IN RESTRICTED NET ASSETS - 31200; FSO LIABILITY ADJUSTMENT - 4182762; TOTAL - 4213962; |
| 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 COVENANT LIVING AT SHANNONDALE, AS THE ENTITY RESPONSIBLE FOR PAYMENTS AND ISSUANCE OF FORMS 1099, ALIGNING WITH TAX REPORTING REQUIREMENTS. |
| FORM 990, PART III, LINE 1 | AS A MINISTRY OF THE EVANGELICAL COVENANT CHURCH, COVENANT LIVING AT SHANNONDALE 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. ADDITIONALLY, COVENANT LIVING AT SHANNONDALE PROVIDES OTHER BENEFITS TO THE COMMUNITY, INCLUDING HOSTING MEETINGS FOR LOCAL ORGANIZATIONS FOR FREE. RESIDENTS OF COVENANT LIVING VOLUNTEER AT MANY ORGANIZATIONS BOTH IN AND OUTSIDE OF THE COMMUNITY. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (30 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | SANTA BARBARA | CA | 93105 | 953472345 | CONTINUING CARE RETIREMENT COMMUNITY | CA | 501(C)(3) | 10 | COVENANT LIVING COMMUNITIES AND SERVICES | false |
| COVENANT LIVING SERVICES | ||||||||||
| 5700 OLD ORCHARD RD | SKOKIE | IL | 60077 | 272480652 | MANAGEMENT/SUPPORT SERVICES | IL | 501(C)(3) | TYPE II | COVENANT LIVING COMMUNITIES AND SERVICES | false |
| 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 | false |
| 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 | false |
| 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 | false |
| 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 | false |
| 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 | false |
| 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 | false |
| 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 | false |
| 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 | false |
| CRC FOUNDATION | ||||||||||
| 5700 OLD ORCHARD RD STE 100 | SKOKIE | IL | 60077 | 300763748 | FUNDRAISING | IL | 501(C)(3) | 7 | COVENANT LIVING COMMUNITIES AND SERVICES | false |
| THREE CROWNS FOUNDATION | ||||||||||
| 2323 MCDANIEL AVENUE | EVANSTON | IL | 60201 | 201060468 | FOUNDATION | IL | 501(C)(3) | TYPE II | COVENANT LIVING SERVICES | false |
| THREE CROWNS PARK | ||||||||||
| 2323 MCDANIEL AVENUE | EVANSTON | IL | 60201 | 362030089 | CONTINUING CARE RETIREMENT COMMUNITY | IL | 501(C)(3) | 10 | THREE CROWNS FOUNDATION | false |
| 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 | false |
| MISSION CARE COMMUNITIES INC | ||||||||||
| PO BOX 1307 | BURLINGTON | VT | 05402 | 333595861 | CAPTIVE INSURANCE | VT | 501(C)(3) | TYPE II | COVENANT LIVING COMMUNITIES AND SERVICES | false |
| COVENANT LIVING OF GENEVA | ||||||||||
| 5700 OLD ORCHARD RD | SKOKIE | IL | 60077 | 843227613 | RENTAL SENIOR HOUSING | IL | 501(C)(3) | 10 | COVENANT LIVING SERVICES | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1ForeignAddress/AddressLine1Txt | Address Line2ForeignAddress/AddressLine2Txt | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| COVENANT INTERNATIONAL INSURANCE COMPANY LTD | |||||||||||||||
| INNOVATION HOUSE 3RD FLOOR | 46 REID STREET | HAMILTON | BD | INSURANCE | BD | NA | C CORPORATION | false | |||||||
| COVENANT TRUST COMPANY | |||||||||||||||
| FINANCIAL SERVICES | NA | C CORPORATION | false | 141 W JACKSON BLVD | SUITE 1850A | CHICAGO | IL | 60604 | 363583163 | IL | |||||
| COVENANT LIVING HOLDINGS THREE INC | |||||||||||||||
| CONSULTING SERVICES | NA | C CORPORATION | false | 5700 OLD ORCHARD ROAD | SKOKIE | IL | 60077 | 932491440 | IL | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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