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Nonprofiteer
← COVENANT LIVING WEST

Form 990 for tax year 2023

Filed by COVENANT LIVING WEST.

Totals

Total revenue
$133,004,440
Total expenses
$126,575,414
Contributions and grants received
$5,411,991
Grants paid
$62,188
Program service revenue
$117,138,837
Investment income
$8,245,546
Other revenue
$2,208,066
Total assets, end of year
$439,387,136
Total liabilities, end of year
$243,555,226
Net assets or fund balances, end of year
$195,831,910
Program services expenses (Part IX)
$94,208,788
Management and general expenses
$31,964,492
Fundraising expenses
$402,134
Program service expenses (Part III)
$94,208,788

Program services were 74.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $58,835

  • 1f · All other contributions, gifts and grants

    $5,353,156

  • 2a · Program service revenue: ROUTINE SERVICES

    total $66,077,216 · related or exempt $66,077,216

  • 2b · Program service revenue: MEDICARE/MEDICAID

    total $24,127,647 · related or exempt $24,127,647

  • 2c · Program service revenue: ENTRANCE FEES

    total $16,755,552 · related or exempt $16,755,552

  • 2d · Program service revenue: ANCILLARY SERVICES

    total $9,271,843 · related or exempt $9,271,843

  • 2e · Program service revenue: MEALS

    total $906,579 · related or exempt $906,579

  • 3 · Investment income

    total $8,425,017 · excluded $8,425,017

  • 6a · Gross rents

    real property $275,410

  • 6b · Less rental expenses

    real property $98,972

  • 6c · Rental income or loss

    real property $176,438

  • 6d · Net rental income or loss

    total $176,438 · excluded $176,438

  • 7a · Gross sales of assets other than inventory

    securities $1,557,420

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $1,736,891

  • 7c · Gain or loss

    securities $1,557,420 · other assets -$1,736,891

  • 7d · Net gain or loss

    total -$179,471 · excluded -$179,471

  • 11a · Other revenue: SUPPORT SERVICES

    total $1,393,136 · related or exempt $1,393,136

  • 11b · Other revenue: APARTMENT UPGRADES

    total $404,401 · related or exempt $404,401

  • 11c · Other revenue: SERVICES TO RESIDENTS

    total $121,626 · related or exempt $121,626

  • 11d · All other revenue

    total $112,465 · related or exempt $112,465

  • 11e · Other revenue, total

    $2,031,628

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $62,188 · program services $62,188

  • 5 · Compensation of officers, directors and key employees

    total $1,115,431 · management and general $1,115,431

  • 7 · Other salaries and wages

    total $46,291,751 · program services $39,089,530 · management and general $7,080,849 · fundraising $121,372

  • 8 · Pension plan contributions

    total $748,243 · program services $587,149 · management and general $147,665 · fundraising $13,429

  • 9 · Other employee benefits

    total $5,109,006 · program services $3,880,513 · management and general $1,187,901 · fundraising $40,592

  • 10 · Payroll taxes

    total $4,253,680 · program services $3,614,961 · management and general $604,437 · fundraising $34,282

  • 11a · Fees: management

    total $604,476 · program services $604,476

  • 11b · Fees: legal

    total $258,301 · management and general $258,301

  • 11c · Fees: accounting

    total $66,834 · management and general $66,834

  • 11d · Fees: lobbying

    total $7,932 · management and general $7,932

  • 11g · Fees: other

    total $11,508,091 · program services $10,973,595 · management and general $534,496

  • 12 · Advertising and promotion

    total $684,661 · program services $2,577 · management and general $675,650 · fundraising $6,434

  • 13 · Office expenses

    total $4,679,690 · program services $3,958,224 · management and general $712,006 · fundraising $9,460

  • 14 · Information technology

    total $2,381,004 · program services $3,021 · management and general $2,377,983

  • 16 · Occupancy

    total $7,709,844 · program services $7,259,920 · management and general $449,924

  • 17 · Travel

    total $229,203 · program services $75,913 · management and general $150,996 · fundraising $2,294

  • 19 · Conferences, conventions and meetings

    total $232,515 · program services $38,811 · management and general $189,362 · fundraising $4,342

  • 20 · Interest

    total $3,196,420 · program services $2,379,063 · management and general $807,202 · fundraising $10,155

  • 22 · Depreciation, depletion and amortization

    total $16,950,394 · program services $12,616,005 · management and general $4,280,537 · fundraising $53,852

  • 23 · Insurance

    total $1,515,169 · program services $1,515,169

  • 24a · Other expenses: RELATED PARTY ACTIVITY

    total $9,127,369 · management and general $9,039,612 · fundraising $87,757

  • 24b · Other expenses: DINING SERVICES

    total $4,599,020 · program services $4,599,020

  • 24c · Other expenses: MAINT. FOR RESIDENTS

    total $2,261,934 · program services $2,261,934

  • 24d · Other expenses: LICENSES AND PERMITS

    total $543,672 · program services $26,684 · management and general $516,988

  • 24e · All other expenses

    total $2,438,586 · program services $660,035 · management and general $1,760,386 · fundraising $18,165

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $156,679 · end of year $52,640

  • 2 · Savings and temporary cash investments

    beginning of year $8,377 · end of year $3,723

  • 3 · Pledges and grants receivable

    beginning of year $1,625,978 · end of year $4,443,271

  • 4 · Accounts receivable

    beginning of year $6,702,312 · end of year $4,876,933

  • 9 · Prepaid expenses and deferred charges

    beginning of year $400,789 · end of year $310,535

  • 10a · Land, buildings and equipment: cost or other basis

    $350,060,836

  • 10b · Land, buildings and equipment: accumulated depreciation

    $192,210,337

  • 10c · Land, buildings and equipment, net

    beginning of year $153,927,598 · end of year $157,850,499

  • 11 · Investments: publicly traded securities

    beginning of year $61,489,733 · end of year $58,372,145

  • 12 · Investments: other securities

    beginning of year $53,215,393 · end of year $55,482,310

  • 15 · Other assets

    beginning of year $128,861,372 · end of year $157,995,080

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,339,329 · end of year $1,819,489

  • 19 · Deferred revenue

    beginning of year $83,639,927 · end of year $84,824,143

  • 20 · Tax-exempt bond liabilities

    beginning of year $67,286,251 · end of year $64,929,200

  • 21 · Escrow or custodial account liability

    beginning of year $832,770 · end of year $872,010

  • 25 · Other liabilities

    beginning of year $86,794,971 · end of year $91,110,384

  • 27 · Net assets without donor restrictions

    beginning of year $160,540,149 · end of year $189,693,654

  • 28 · Net assets with donor restrictions

    beginning of year $5,954,834 · end of year $6,138,256

Mission and programs · 2023

Mission

AS A MINISTRY OF THE EVANGELICAL COVENANT CHURCH, COVENANT LIVING COMMUNITIES AND SERVICES 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. (SEE SCHEDULE O)

Activities or mission (Part I)

CARE FOR SENIOR ADULTS

  • RESIDENTIAL LIVING:THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024 WERE AS FOLLOWS:THERE WERE 1,067 RESIDENTS OCCUPYING 846 APARTMENTS AS OF 9/30/24. THE RESIDENCY FOR THE FISCAL YEAR TOTALED 390,481 RESIDENT DAYS.

    Expenses $39,781,550 · Revenue $59,558,463

  • ASSISTED LIVING: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024 WERE AS FOLLOWS:THERE WERE A TOTAL OF 155 ASSISTED LIVING RESIDENTS AT 09/30/2024. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 56,520 RESIDENT DAYS.ASSISTED LIVING MEMORY SUPPORT: THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024 WERE AS FOLLOWS: THERE WERE A TOTAL OF 34 ASSISTED LIVING MEMORY SUPPORT RESIDENTS AT 09/30/2024. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 11,876 RESIDENT DAYS.

    Expenses $13,458,080 · Grants $62,188 · Revenue $16,258,196

  • SKILLED NURSING:THE NUMBER OF PERSONS WHO BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024 WERE AS FOLLOWS:THERE WERE A TOTAL OF 218 SKILLED CARE RESIDENTS AT 09/30/24. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 93,730 RESIDENT DAYS.

    Expenses $40,969,158 · Revenue $43,353,806

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • TERRI S CUNLIFFE

    DIRECTOR/CLCS PRESIDENT/CEO-PART YR

    Total calculated
    $961,812
    From this org
    $0
    From related orgs
    $928,155
    Other
    $33,657
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $581,637 related
    Bonus
    $0 + $142,331 related
    Other
    $0 + $204,187 related
    Deferred
    $0 + $9,900 related
    Nontaxable benefits
    $0 + $23,973 related
    Filer's total
    $0 + $962,028 related

  • DAVID G ERICKSON

    GEN COUNSEL PART YR/ASST SEC/CEO

    Total calculated
    $554,672
    From this org
    $0
    From related orgs
    $432,606
    Other
    $122,066
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $342,225 related
    Bonus
    $0 + $9,572 related
    Other
    $0 + $80,809 related
    Deferred
    $0 + $84,651 related
    Nontaxable benefits
    $0 + $45,154 related
    Filer's total
    $0 + $562,411 related

  • TODD SLECHTA

    DIRECTOR/EX-OFFICIO

    Total calculated
    $365,122
    From this org
    $0
    From related orgs
    $305,126
    Other
    $59,996
    Hours/week
    0.1 + 42.2 related

    Schedule J breakdown matched by us

    Base
    $0 + $266,345 related
    Bonus
    $0
    Other
    $0 + $38,781 related
    Deferred
    $0 + $35,136 related
    Nontaxable benefits
    $0 + $26,493 related
    Filer's total
    $0 + $366,755 related

  • JEAN E JUSTIE

    CFO/TREASURER/ASST SECRETARY

    Total calculated
    $550,215
    From this org
    $0
    From related orgs
    $459,684
    Other
    $90,531
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $315,014 related
    Bonus
    $0 + $68,544 related
    Other
    $0 + $76,126 related
    Deferred
    $0 + $52,876 related
    Nontaxable benefits
    $0 + $46,359 related
    Filer's total
    $0 + $558,919 related

  • WILLIAM RABE

    CHIEF INFO & TECH OFFICER/ASST SEC.

    Total calculated
    $424,704
    From this org
    $0
    From related orgs
    $363,812
    Other
    $60,892
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $277,291 related
    Bonus
    $0 + $6,033 related
    Other
    $0 + $80,488 related
    Deferred
    $0 + $46,521 related
    Nontaxable benefits
    $0 + $20,541 related
    Filer's total
    $0 + $430,874 related

  • TANDERIA BROWN

    CHIEF HUMAN RESOURCES OFFICER

    Total calculated
    $370,604
    From this org
    $0
    From related orgs
    $304,715
    Other
    $65,889
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $254,465 related
    Bonus
    $0 + $13,750 related
    Other
    $0 + $36,500 related
    Deferred
    $0 + $40,380 related
    Nontaxable benefits
    $0 + $25,705 related
    Filer's total
    $0 + $370,800 related

  • PETER MILBOURN

    ASSOCIATE VICE PRESIDENT, OPERATIONS

    Total calculated
    $331,456
    From this org
    $0
    From related orgs
    $272,233
    Other
    $59,223
    Hours/week
    5 + 43 related

    Schedule J breakdown matched by us

    Base
    $0 + $232,143 related
    Bonus
    $0 + $1,585 related
    Other
    $0 + $38,505 related
    Deferred
    $0 + $37,532 related
    Nontaxable benefits
    $0 + $21,945 related
    Filer's total
    $0 + $331,710 related

  • CORY KALLHEIM

    GENERAL COUNSEL/ASST SECRETARY

    Total calculated
    $325,787
    From this org
    $0
    From related orgs
    $255,332
    Other
    $70,455
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $232,011 related
    Bonus
    $0 + $2,075 related
    Other
    $0 + $21,246 related
    Deferred
    $0 + $33,150 related
    Nontaxable benefits
    $0 + $38,752 related
    Filer's total
    $0 + $327,234 related

  • LINDA PEREZ

    EXECUTIVE DIRECTOR

    Total calculated
    $295,623
    From this org
    $250,838
    From related orgs
    $0
    Other
    $44,785
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,854
    Bonus
    $15,316
    Other
    $21,668
    Deferred
    $22,139
    Nontaxable benefits
    $22,819
    Filer's total
    $295,796

  • RYAN HUST

    EXECUTIVE DIRECTOR

    Total calculated
    $276,307
    From this org
    $214,609
    From related orgs
    $0
    Other
    $61,698
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,610
    Bonus
    $3,860
    Other
    $33,139
    Deferred
    $23,843
    Nontaxable benefits
    $38,066
    Filer's total
    $276,518

  • CORY STERN

    FORMER INTERIM FINANCE LEAD/TREAS.

    Total calculated
    $268,486
    From this org
    $0
    From related orgs
    $233,582
    Other
    $34,904
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $153,210 related
    Bonus
    $0 + $12,099 related
    Other
    $0 + $68,273 related
    Deferred
    $0 + $24,756 related
    Nontaxable benefits
    $0 + $10,361 related
    Filer's total
    $0 + $268,699 related

  • DANIEL SCANSEN

    EXECUTIVE DIRECTOR

    Total calculated
    $250,208
    From this org
    $227,155
    From related orgs
    $0
    Other
    $23,053
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,606
    Bonus
    $21,701
    Other
    $33,848
    Deferred
    $22,253
    Nontaxable benefits
    $800
    Filer's total
    $250,208

  • JAY PRINCE

    SVP, COMMUNITY OPS/ASST SECRETARY

    Total calculated
    $235,346
    From this org
    $0
    From related orgs
    $211,098
    Other
    $24,248
    Hours/week
    1 + 61 related

    Schedule J breakdown matched by us

    Base
    $0 + $172,139 related
    Bonus
    $0 + $32,000 related
    Other
    $0 + $6,959 related
    Deferred
    $0 + $16,958 related
    Nontaxable benefits
    $0 + $8,966 related
    Filer's total
    $0 + $237,022 related

  • BRIAN MCBEE

    EXECUTIVE DIRECTOR

    Total calculated
    $228,364
    From this org
    $208,040
    From related orgs
    $0
    Other
    $20,324
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,973
    Bonus
    $14,710
    Other
    $35,357
    Deferred
    $20,324
    Nontaxable benefits
    $164
    Filer's total
    $228,528

  • SCOTT BIGLER

    ASSOCIATE EXECUTIVE DIRECTOR

    Total calculated
    $225,302
    From this org
    $181,991
    From related orgs
    $0
    Other
    $43,311
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,014
    Bonus
    $2,985
    Other
    $35,992
    Deferred
    $9,047
    Nontaxable benefits
    $34,408
    Filer's total
    $225,446

  • CRISTIN WHITTAKER

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $218,382
    From this org
    $199,120
    From related orgs
    $0
    Other
    $19,262
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,386
    Bonus
    $33,300
    Other
    $434
    Deferred
    $6,732
    Nontaxable benefits
    $12,683
    Filer's total
    $218,535

  • TAMMY SWANSON-DRAHEIM

    DIRECTOR/EX-OFFICIO

    Total calculated
    $214,141
    From this org
    $0
    From related orgs
    $108,641
    Other
    $105,500
    Hours/week
    0.1 + 42.3 related

    Schedule J breakdown matched by us

    Base
    $0 + $108,641 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $27,500 related
    Nontaxable benefits
    $0 + $78,000 related
    Filer's total
    $0 + $214,141 related

  • RACHAEL GERDIS

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $209,558
    From this org
    $166,140
    From related orgs
    $0
    Other
    $43,418
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,733
    Bonus
    $12,992
    Other
    $13,415
    Deferred
    $11,813
    Nontaxable benefits
    $31,770
    Filer's total
    $209,723

  • DARLA LORENZEN

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $198,140
    From this org
    $170,028
    From related orgs
    $0
    Other
    $28,112
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $112,804
    Bonus
    $33,873
    Other
    $23,351
    Deferred
    $13,114
    Nontaxable benefits
    $15,135
    Filer's total
    $198,277

  • ANNA LEILA ANTONIO

    HEALTHCARE ADMINISTRATOR

    Total calculated
    $190,579
    From this org
    $163,214
    From related orgs
    $0
    Other
    $27,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,210
    Bonus
    $8,050
    Other
    $29,954
    Deferred
    $11,887
    Nontaxable benefits
    $15,650
    Filer's total
    $190,751

  • EMILY WARNYGORA

    SR. EXEC. ASST TO CEO/ASST SECRETARY

    Total calculated
    $108,766
    From this org
    $0
    From related orgs
    $95,671
    Other
    $13,095
    Hours/week
    1 + 61 related

  • JANET CREANEY

    DIRECTOR/CHAIR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • LORENE FLEWELLEN

    DIRECTOR/VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • JANET GOELZ HOFFMAN

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • ALLAN ANDERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • SARAH BENTLEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • KATHY BUETTNER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • PAMELA CHRISTENSEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • ARTHUR DEROOY

    DIRECTOR/EX-OFFICIO - PART YEAR

    Total calculated
    $0
    Hours/week
    0.1 + 2.3 related

  • JOHN FREDRICKSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • KURT KINCANON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • MATTHEW MANLOVE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • ROBERT MARTIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • JENNIFER MEANS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • MARY PALMER

    DIRECTOR/EX-OFFICIO

    Total calculated
    $0
    Hours/week
    0.1 + 2.3 related

  • LOANN PETERSON

    DIRECTOR - PART YEAR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • DIXIE REPPE

    DIRECTOR - PART YEAR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • RICK SHEPARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

  • ANDREW VANOVER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2.2 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
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.
PART I, LINE 4B
EXECUTIVE BENEFIT 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 FOLLOWING ARE PARTICIPANTS IN THE PLAN: DANIEL SCANSEN LINDA PEREZ BRIAN MCBEE RYAN HUST DARLA LORENZEN SCOTT BIGLER CHRISTIN WHITTAKER TERRI CUNLIFFE TODD SLECHTA DAVID ERICKSON JEAN JUSTIE WILLIAM RABE CORY STERN TANDERIA BROWN PETER MILBOURN RACHAEL GERDIS ANNA LEILA ANTONIO CORY KALLHEIM JAY PRINCE IN 2023, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $131,377 DAVID ERICKSON - $47,458 CORY STERN - $15,253 WILLIAM RABE - $29,365 DARLA LORENZEN - $7,035 LINDA PEREZ - $4,673 PETER MILBOURN - $13,156 RYAN HUST - $12,195 SCOTT BIGLER - $6,358 BRIAN MCBEE - $6,622 TODD SLECHTA - $4,369 IN 2023, THESE INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN THE FOLLOWING AMOUNTS: DAVID ERICKSON - $27,212 PETER MILBOURN - $8,550
PART I, LINE 7
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. 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 9/30/22 WERE PAID OUT IN 2023 FOR CLCS AND RELATED ENTITIES. INCENTIVES RELATED TO CMB'S ACHIEVEMENT OF TARGETS FOR THE TWELVE-MONTHS ENDED 9/30/23 WERE PAID OUT IN 2023. PART II, COLUMN D: NONTAXABLE BENEFITS INCLUDE HEALTH INSURANCE PREMIUMS PAID BY THE EMPLOYER AND EMPLOYEE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
28 July 2025
IRS schema version
2023v6.0
Source object
202532119349300873

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