Nonprofit · EIN 38-3244636
COVENANT LIVING OF THE GREAT LAKES
Also known as COVENANT RETIREMENT COMMUNITIES
Tax-exempt · GRAND RAPIDS, MI 49504
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $20,951,701 | $22,800,324 | -$1,848,623 | $83,313,396 | $131,661,526 | -$48,348,130 |
| September 30, 2024 | 990 | $19,943,224 | $22,459,706 | -$2,516,482 | $49,402,511 | $95,973,153 | -$46,570,642 |
| September 30, 2023 | 990 | $18,707,460 | $21,937,711 | -$3,230,251 | $49,554,473 | $94,503,199 | -$44,948,726 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $458,019
- of which government grants
- $132,144
- Program service revenue
- $18,575,372
- Investment income
- $1,203,099
- Net gain from sales of assets
- $807,362
- Other revenue
- $715,211
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $237,270
- Other salaries and wages
- $6,977,624
- Salaries, compensation and benefits (total)
- $8,693,079
- Professional fundraising fees
- $0
- Legal fees
- $27,569
- Accounting fees
- $42,212
- Occupancy
- $1,155,230
- Travel
- $22,394
- Depreciation
- $3,369,093
- Program services (functional)
- $16,028,130
- Management and general (functional)
- $6,610,046
- Fundraising (functional)
- $162,148
Balance sheet and other
- Total assets, start of year
- $49,402,511
- Total assets, end of year
- $83,313,396
- Total liabilities, end of year
- $131,661,526
- Net assets, end of year
- -$48,348,130
- Land, buildings and equipment
- $43,747,874
- Publicly traded securities
- $33,753,915
- Net assets without donor restrictions
- -$49,143,752
- Net assets with donor restrictions
- $795,622
- Gross receipts
- $20,961,995
- Employees
- 310
- Volunteers
- 47
- Year formed
- 1995
- State of legal domicile
- MI
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 |
| 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 |
| ANDREW REESE-CLAUSON | ASSOCIATE VICE PRESIDENT, OPERATIONS Key employee | 1 | $0 | $289,245 | $34,583 |
| TAMMY SWANSON-DRAHEIM | DIRECTOR/EX-OFFICIO/ECC PRES Trustee or director | 0.1 | $0 | $145,412 | $106,291 |
| DAVID MCEWEN | EXECUTIVE DIRECTOR Key employee | 40 | $191,665 | $0 | $32,244 |
| JAY PRINCE | FORMER SVP/COMMUNITY OPERATIONS/ASST. SECRETARY Former | 0 | $0 | $183,058 | $4,875 |
| ANDREA SMITH | HEALTHCARE ADMINISTRATOR Highest-paid employee | 40 | $132,711 | $0 | $27,869 |
| JOANNE ELENBAAS | DIRECTOR OF SALES Highest-paid employee | 40 | $142,275 | $0 | $12,722 |
| CHRISTOPHER RIGSBY | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $133,668 | $0 | $16,364 |
20 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ERIC NIELSEN | SALES REPRESENTATIVE Highest-paid employee | 40 | $103,223 | $0 | $26,832 |
| 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 |
| AL LOPUS | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ALLAN ANDERSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ANDREW VANOVER | DIRECTOR - PART YEAR Trustee or director | 0.1 | $0 | $0 | $0 |
| CRAIG SWANSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| CURT ANDERSON | DIRECTOR/EX-OFFICIO Trustee or director | 0.1 | $0 | $0 | $0 |
| JOHN FREDRICKSON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KATHY BUETTNER | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| KURT KINCANON | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| LORENE FLEWELLEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| MARY PALMER | DIRECTOR/EX-OFFICIO - PART YEAR Trustee or director | 0.1 | $0 | $0 | $0 |
| MATHEW MANLOVE | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| PAMELA CHRISTENSEN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| RICK SHEPARD | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| ROBERT MARTIN | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
| SARAH BENTLEY | DIRECTOR Trustee or director | 0.1 | $0 | $0 | $0 |
990 for the year ended September 30, 2024: 33 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 |
| 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 |
| ANDREW REESE-CLAUSON | ASSOCIATE VICE PRESIDENT, OPERATIONS Key employee | 1 | $0 | $250,884 | $31,036 |
| 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 |
| JOANNE ELENBAAS | DIRECTOR OF SALES Highest-paid employee | 40 | $139,056 | $0 | $18,405 |
| ANDREA SMITH | HEALTHCARE ADMINISTRATOR Highest-paid employee | 40 | $114,630 | $0 | $29,797 |
| CHRISTOPHER RIGSBY | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $113,014 | $0 | $14,184 |
| 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: 33 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 |
| 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 |
| ANDREW REESE-CLAUSON | ASSOCIATE VICE PRESIDENT, OPERATIONS Key employee | 40 | $0 | $257,250 | $30,739 |
| 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 |
| LISA CUMMINS - END 111122 | EXECUTIVE DIRECTOR Key employee | 40 | $170,733 | $0 | $31,026 |
| JOANNE ELENBAAS | DIRECTOR OF SALES Highest-paid employee | 40 | $145,279 | $0 | $17,488 |
| ANGELA GATES | NURSE, RN Highest-paid employee | 40 | $117,011 | $0 | $23,701 |
| ANDREA SMITH | HEALTHCARE ADMIN Highest-paid employee | 40 | $110,421 | $0 | $28,370 |
| CHRISTOPHER RIGSBY | DIRECTOR OF HR Highest-paid employee | 40 | $106,386 | $0 | $9,046 |
| 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)
- 2520 LAKE MICHIGAN DR NW, GRAND RAPIDS, MI 49504-4696
- In care of
- % DAVID ERICKSON
- Principal officer (990 for 2024)
- DAVID ERICKSON, C/O CLCS - 5700 OLD ORCHARD RD, SKOKIE, IL 60077
- Signed the 990
- JEAN E JUSTIE, CFO
- Phone
- (616) 735-4541
- Website
- WWW.COVLIVING.ORG
- Return prepared by
- PLANTE & MORAN PLLC
Mission
(SEE ON SCHEDULE O)
Program accomplishments
- 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 244 RESIDENTS, OCCUPYING 185 APARTMENTS AT 09/30/2025. RESIDENCY FOR THE FISCAL YEAR TOTALED 86,520 RESIDENT DAYS.Expenses $8,218,902 · revenue $10,068,239
- 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 27 SKILLED CARE RESIDENTS AT 09/30/2025. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 10,534 RESIDENT DAYS.Expenses $4,308,730 · revenue $4,651,049
- 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 45 ASSISTED LIVING RESIDENTS AT 09/30/2025. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 16,919 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 11 ASSISTED LIVING MEMORY SUPPORT RESIDENTS AT 09/30/2025. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 3,702 RESIDENT DAYS.Expenses $3,500,498 · revenue $4,571,295
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 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-3244636
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Exempt since
- 1975
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L22Z)
- Group exemption
- 2650: EVANGELICAL COVENANT CHURCH
- Assets (IRS master file)
- $83,313,396
- Income (IRS master file)
- $20,961,995
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $20,951,701 | $22,800,324 | $83,313,396 | XML |
| 990 | September 2024 | $19,943,224 | $22,459,706 | $49,402,511 | XML |
| 990 | September 2023 | $18,707,460 | $21,937,711 | $49,554,473 | XML |
| 990 | September 2022 | $18,119,091 | $20,185,334 | $47,357,813 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | January 2019 | – | – | – | IRS |
| 990 | January 2018 | – | – | – | IRS |
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 38-3244636).
Questions about COVENANT LIVING OF THE GREAT LAKES
- What is the EIN of COVENANT LIVING OF THE GREAT LAKES?
- The employer identification number (EIN) of COVENANT LIVING OF THE GREAT LAKES is 38-3244636.
- Is COVENANT LIVING OF THE GREAT LAKES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Which annual return does COVENANT LIVING OF THE GREAT LAKES 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 OF THE GREAT LAKES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COVENANT LIVING OF THE GREAT LAKES 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 OF THE GREAT LAKES?
- The 990 for the year ended September 30, 2025 names DAVID ERICKSON.
- Who are the officers and directors of COVENANT LIVING OF THE GREAT LAKES?
- The 990 for the year ended September 30, 2025 lists 35 people; 5 received compensation from the organization.
- How much revenue does COVENANT LIVING OF THE GREAT LAKES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $20,951,701, expenses of $22,800,324 and total assets of $83,313,396 at year end.
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- HOPE-SPECTRUM HEALTH CC EIN 38-3317919 · last filed 990 for 2023
- DWELLING PLACE OF GRAND RAPIDS NONPROFIT HOUSING CORPORATION EIN 38-2313832 · last filed 990 for 2024
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All nonprofits in GRAND RAPIDS · Michigan · Housing and shelter