Nonprofit · EIN 27-2480652
COVENANT LIVING SERVICES
Tax-exempt · SKOKIE, IL 60077
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,811,981 | $1,414,124 | $397,857 | $4,131,789 | $2,709,728 | $1,422,061 |
| September 30, 2024 | 990 | $1,957,171 | $1,751,559 | $205,612 | $4,197,522 | $3,173,847 | $1,023,675 |
| September 30, 2023 | 990 | $1,405,472 | $1,136,563 | $268,909 | $4,078,144 | $3,260,081 | $818,063 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,865,156
- Investment income
- $0
- Net rental income
- -$53,175
- Other revenue
- -$53,175
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $733,286
- Salaries, compensation and benefits (total)
- $733,286
- Professional fundraising fees
- $0
- Legal fees
- $301
- Travel
- $33,979
- Program services (functional)
- $1,070,967
- Management and general (functional)
- $343,157
Balance sheet and other
- Total assets, start of year
- $4,197,522
- Total assets, end of year
- $4,131,789
- Total liabilities, end of year
- $2,709,728
- Net assets, end of year
- $1,422,061
- Land, buildings and equipment
- $2,755,628
- Net assets without donor restrictions
- $1,422,161
- Net assets with donor restrictions
- -$100
- Gross receipts
- $2,369,728
- Employees
- 4
- Volunteers
- 17
- Year formed
- 2010
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TERRI S CUNLIFFE | FORMER DIRECTOR AND CLCS PRESIDENT/CEO - THRU 05/24 Former | 0 | $0 | $941,279 | $235,887 |
| DAVID G ERICKSON | DIRECTOR/EX-OFFICIO/CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 1 | $0 | $661,650 | $149,211 |
| JEAN E JUSTIE | CHIEF FINANCIAL OFFICER/TREASURER/ASSISTANT SEC Officer | 1 | $0 | $585,593 | $108,168 |
| FRAN PALMA | CHIEF MARKETING & DIGITAL STRATEGY OFFICER Key employee | 22.5 | $0 | $529,490 | $102,138 |
| WILLIAM RABE | FORMER OFFICER/CURENT CHIEF INFORMATION AND TECHNOLOGY OFFICER Former | 0 | $0 | $495,439 | $74,300 |
| TANDERIA BROWN | CHIEF HUMAN RESOURCES OFFICER - PART YEAR Key employee | 1 | $0 | $394,651 | $61,258 |
| CORY KALLHEIM | GENERAL COUNSEL/ASSISTANT SECRETARY Officer | 1 | $0 | $327,540 | $81,213 |
| TODD SLETCHA | DIRECTOR/EX-OFFICIO/CMB PRESIDENT Trustee or director | 0.1 | $0 | $323,746 | $67,944 |
| ROBERTA NEVERS | INTERIM CHIEF HUMAN RESOURCES OFFICER Key employee | 1 | $0 | $288,527 | $63,598 |
| TAMMY SWANSON-DRAHEIM | DIRECTOR/EX-OFFICIO/ECC PRES Trustee or director | 0.1 | $0 | $145,412 | $106,291 |
| JAY PRINCE | FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY Former | 0 | $0 | $183,058 | $4,875 |
| EMILY WARNYGORA | CHIEF OF STAFF/ASST. SECRETARY Officer | 1 | $0 | $101,477 | $13,734 |
| JANET CREANEY | DIRECTOR/CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| JANET GOELZ HOFFMAN | DIRECTOR/VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| JENNIFER MEANS | DIRECTOR/SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
15 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AL LOPUS | DIRECTOR Trustee or director | 0.1 | $0 |
| ALLAN ANDERSON | DIRECTOR Trustee or director | 0.1 | $0 |
| ANDREW VANOVER | DIRECTOR - PART YEAR Trustee or director | 0.1 | $0 |
| CRAIG SWANSON | DIRECTOR Trustee or director | 0.1 | $0 |
| CURT ANDERSON | DIRECTOR/EX-OFFICIO Trustee or director | 0.1 | $0 |
| JOHN FREDRICKSON | DIRECTOR Trustee or director | 0.1 | $0 |
| KATHY BUETTNER | DIRECTOR Trustee or director | 0.1 | $0 |
| KURT KINCANON | DIRECTOR Trustee or director | 0.1 | $0 |
| LORENE FLEWELLEN | DIRECTOR Trustee or director | 0.1 | $0 |
| MARY PALMER | DIRECTOR/EX-OFFICIO - PART YEAR Trustee or director | 0.1 | $0 |
| MATHEW MANLOVE | DIRECTOR Trustee or director | 0.1 | $0 |
| PAMELA CHRISTENSEN | DIRECTOR Trustee or director | 0.1 | $0 |
| RICK SHEPARD | DIRECTOR Trustee or director | 0.1 | $0 |
| ROBERT MARTIN | DIRECTOR Trustee or director | 0.1 | $0 |
| SARAH BENTLEY | DIRECTOR Trustee or director | 0.1 | $0 |
990 for the year ended September 30, 2024: 30 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TERRI S CUNLIFFE | DIRECTOR/CLCS PRESIDENT/CEO-PART YR Trustee or director, Officer | 1 | $0 | $928,155 | $33,657 |
| FRAN PALMA | CHIEF MKTNG & DIGITAL STRAT OFFICER Key employee | 22.5 | $0 | $478,960 | $86,166 |
| DAVID G ERICKSON | GEN COUNSEL PART YR/ASST SEC/CEO Trustee or director, Officer | 1 | $0 | $432,606 | $122,066 |
| JEAN E JUSTIE | CFO/TREASURER/ASST SECRETARY Officer | 1 | $0 | $459,684 | $90,531 |
| WILLIAM RABE | CHIEF INFO & TECH OFFICER/ASST SEC. Officer | 1 | $0 | $363,812 | $60,892 |
| TANDERIA BROWN | CHIEF HUMAN RESOURCES OFFICER Key employee | 1 | $0 | $304,715 | $65,889 |
| TODD SLECHTA | DIRECTOR/EX-OFFICIO Trustee or director | 0.1 | $0 | $305,126 | $59,996 |
| CORY KALLHEIM | GENERAL COUNSEL/ASST SECRETARY Officer | 1 | $0 | $255,332 | $70,455 |
| CORY STERN | FORMER INTERIM FINANCE LEAD/TREAS. Former | 0 | $0 | $233,582 | $34,904 |
| JAY PRINCE | SVP, COMMUNITY OPS/ASST SECRETARY Officer | 1 | $0 | $211,098 | $24,248 |
| TAMMY SWANSON-DRAHEIM | DIRECTOR/EX-OFFICIO Trustee or director | 0.1 | $0 | $108,641 | $105,500 |
| EMILY WARNYGORA | SR. EXEC. ASST TO CEO/ASST SECRETARY Officer | 1 | $0 | $95,671 | $13,095 |
| JANET CREANEY | DIRECTOR/CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| LORENE FLEWELLEN | DIRECTOR/VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| JANET GOELZ HOFFMAN | DIRECTOR/SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| ALLAN ANDERSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| SARAH BENTLEY | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KATHY BUETTNER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| PAMELA CHRISTENSEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ARTHUR DEROOY | DIRECTOR/EX-OFFICIO - PART YEAR Trustee or director | 0.1 | $0 | $0 | $0 |
| JOHN FREDRICKSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KURT KINCANON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MATTHEW MANLOVE | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ROBERT MARTIN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| JENNIFER MEANS | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MARY PALMER | DIRECTOR/EX-OFFICIO Trustee or director | 0.1 | $0 | $0 | $0 |
| LOANN PETERSON | DIRECTOR - PART YEAR Trustee or director | 0.1 | $0 | $0 | $0 |
| DIXIE REPPE | DIRECTOR - PART YEAR Trustee or director | 0.1 | $0 | $0 | $0 |
| RICK SHEPARD | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ANDREW VANOVER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 29 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| TERRI S CUNLIFFE | DIRECTOR/CLCS PRESIDENT/CEO Trustee or director, Officer | 1 | $0 | $934,218 | $35,015 |
| JAY HIBBARD | SR. VP OF MARKETING Key employee | 22.5 | $0 | $529,541 | $85,668 |
| FRAN PALMA | SR. VP OF MARKETING Key employee | 22.5 | $0 | $479,009 | $74,013 |
| JEAN E JUSTIE | CFO/TREASURER/ASST SECRETARY Officer | 1 | $0 | $410,044 | $82,847 |
| DAVID G ERICKSON | SR VP & GEN COUNSEL/ASST SECRETARY Officer | 1 | $0 | $388,258 | $103,279 |
| WILLIAM RABE | SR VP ENTERPRISE OPS/ASST SECRETARY Officer | 1 | $0 | $414,211 | $57,438 |
| AMY LACROIX | FORMER SVP COMMUNITY OPS Former | 0 | $0 | $348,336 | $49,634 |
| TODD SLECHTA | DIRECTOR/ EX-OFFICIO Trustee or director | 0.1 | $0 | $288,273 | $47,925 |
| TANDERIA BROWN | SVP OF HUMAN RESOURCES Key employee | 1 | $0 | $224,975 | $47,440 |
| CORY STERN | FORMER INTERIM FINANCE LEAD/TREAS. Former | 0 | $0 | $226,287 | $31,007 |
| TAMMY SWANSON-DRAHEIM | DIRECTOR/ EX-OFFICIO Trustee or director | 0.1 | $0 | $62,214 | $45,946 |
| EMILY WARNYGORA | ASSISTANT SECRETARY Officer | 1 | $0 | $92,734 | $5,579 |
| JAY PRINCE | SVP, COMMUNITY OPS/ASST SECRETARY Officer | 1 | $0 | $0 | $0 |
| JANET CREANEY | DIRECTOR/ CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| LORENE FLEWELLEN | DIRECTOR/ VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| JANET GOELZ HOFFMAN | DIRECTOR/ SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| SARAH BENTLEY | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KATHY BUETTNER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| PAMELA CHRISTENSEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ARTHUR DEROOY | DIRECTOR/ EX-OFFICIO Trustee or director | 0.1 | $0 | $0 | $0 |
| JOHN FREDRICKSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KURT KINCANON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ROBERT MARTIN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| JENNIFER MEANS | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LOANN PETERSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| SUSAN POSTON | DIRECTOR/ EX-OFFICIO Trustee or director | 0.1 | $0 | $0 | $0 |
| DIXIE REPPE | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ANDREW VANOVER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MARY PALMER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5700 OLD ORCHARD RD STE 100, SKOKIE, IL 60077-1036
- In care of
- % DAVID ERICKSON
- Mailing address (990-N for 2010)
- 5700 Old Orchard Road, Skokie IL 60077
- Principal officer (990 for 2024)
- DAVID ERICKSON, 5700 OLD ORCHARD ROAD, SKOKIE, IL 60077
- Principal officer (990-N for 2010)
- Covenant Retirement Communities Inc, 5700 Old Orchard Road, Skokie IL 60077
- Signed the 990
- JEAN E JUSTIE, CFO
- Phone
- (773) 878-2294
- Website
- WWW.COVLIVING.ORG
- Return prepared by
- PLANTE & MORAN PLLC
Mission
(SEE SCHDULE O)
Program accomplishments
- SAIDO LEARNING: SAIDO LEARNING IS A COGNITIVE EXERCISE PROGRAM DEVELOPED BY DR. RYUTA KOWASHIMA AND THE KUMON INSTITUTE OF EDUCATION IN JAPAN. SAIDO IS DEPLOYED THROUGH 1:2 INTERACTIONS BETWEEN TRAINED STAFF MEMBERS OR VOLUNTEERS. THE INTERACTION INVOLVES ENGAGING IN A SERIES OF PRECISE, YET SIMPLE READING, WRITING AND ARITHMETIC EXERCISES SPECIFIC TO THEIR LEVEL OF ABILITY, PERFORMED IN 30-MINUTE SESSIONS FOUR TO FIVE TIMES PER WEEK. SAIDO FOCUSES ON WHAT THE PARTICIPANT CAN DO VS WHAT THEY CANNOT BUILDING CONFIDENCE AND INDEPENDENCE. SAIDO IS A PROGRAM OF COVENANT LIVING THAT SUPPORTS OUR COMMON PURPOSE.Expenses $605,305 · revenue $490,371
- COVENANT LIVING SERVICES: PROVIDES MANAGEMENT SERVICES TO SUPPORTED ORGANIZATIONS, INCLUDING COVENANT HOME SERVICES, COVENANT LIVING OF BIXBY, COVENANT LIVING OF GENEVA, THREE CROWNS PARK, THREE CROWNS FOUNDATION, AND COVENANT LIVING AT SHANNONDALE. SUCH ORGANIZATIONS INCLUDE CONTINUING CARE RETIREMENT COMMUNITIES WITH RESIDENTIAL, ASSISTED LIVING, ASSISTED LIVING MEMORY SUPPORT, AND SKILLED NURSING AND HOME HEALTH AND COMMUNITY BASED SERVICES FOR SENIOR ADULTS, AMONG OTHER ACTIVITIES.Expenses $465,662 · revenue $1,374,785
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 27-2480652
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type II
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2024
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L22)
- Assets (IRS master file)
- $4,197,522
- Income (IRS master file)
- $2,487,152
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,811,981 | $1,414,124 | $4,131,789 | XML |
| 990 | September 2024 | $1,957,171 | $1,751,559 | $4,197,522 | XML |
| 990 | September 2023 | $1,405,472 | $1,136,563 | $4,078,144 | XML |
| 990 | September 2022 | $2,556,667 | $1,257,129 | $4,631,934 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | January 2019 | – | – | – | IRS |
| 990 | January 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Covenant Retirement Communities Inc | January 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2480652).
Questions about COVENANT LIVING SERVICES
- What is the EIN of COVENANT LIVING SERVICES?
- The employer identification number (EIN) of COVENANT LIVING SERVICES is 27-2480652.
- Is COVENANT LIVING SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to COVENANT LIVING SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does COVENANT LIVING SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COVENANT LIVING SERVICES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COVENANT LIVING SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of COVENANT LIVING SERVICES?
- The 990 for the year ended September 30, 2025 names DAVID ERICKSON.
- Who are the officers and directors of COVENANT LIVING SERVICES?
- The 990 for the year ended September 30, 2025 lists 30 people; 0 received compensation from the organization.
- How much revenue does COVENANT LIVING SERVICES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,811,981, expenses of $1,414,124 and total assets of $4,131,789 at year end.
Other nonprofits in SKOKIE
- TULSA HILLS COMMUNITY INC EIN 84-2854729 · last filed 990 for 2025
- COVENANT HOME SERVICES EIN 26-0744025 · last filed 990 for 2025
- HOUSING OPPORTUNITY DEVELOPMENT CORPORATION EIN 36-3237455 · last filed 990 for 2024
- COVENANT LIVING OF BIXBY INC EIN 32-0419173 · last filed 990 for 2025
- DEERFIELD SENIOR HOUSING CORP EIN 36-3017566 · last filed 990 for 2025
- MORNINGSTAR FOUNDATION EIN 36-3926901 · last filed 990-PF for 2025
- BARNABAS PROJECT EIN 36-3581369 · last filed 990-N for 2025
- PRESBYTERIAN HOMES EIN 47-1545753 · last filed 990 for 2025