2025-07-30T12:55:30-05:00 2024-09-30 331498605 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2023-10-01 363478388 COVENANT LIVING COMMUNITIES AND SERVICES COVE 7738782294 5700 OLD ORCHARD RD SKOKIE IL 60077 JEAN E JUSTIE CFO 7738782294 2025-07-28 1 1 SAMANTHA L BECKER P01344887 3122071040 2025-07-22 2023 2025-03-06 01:10:19Z DAVID ERICKSON 5700 OLD ORCHARD RD SKOKIE IL 60077 48458558 0 X WWW.COVLIVING.ORG X 1975 IL CARE FOR SENIOR ADULTS. 18 14 186 17 0 0 222139 595877 43051174 40706852 5992895 3682524 1167972 266462 50434180 45251715 25000 18162 0 0 22208869 27129149 0 0 1685500 21002865 21655915 43236734 48803226 7197446 -3551511 249178910 364266886 160562717 260611005 88616193 103655881 X 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) 0 0 33482707 18162 40965285 THE NUMBER OF PERSONS RESIDING AT THE CONTINUING CARE RETIREMENT COMMUNITIES THAT BENEFITED FROM THE SERVICES WE PROVIDED FOR THE YEAR ENDED SEPTEMBER 30, 2024, WERE AS FOLLOWS:RESIDENTIAL & CATERED LIVING: THERE WERE A TOTAL OF 3,673 RESIDENTS, OCCUPYING 2,938 APARTMENTS AT 09/30/2024. RESIDENCY FOR THE FISCAL YEAR TOTALED 1,331,206 RESIDENT DAYS.ASSISTED LIVING: THERE WERE A TOTAL OF 501 RESIDENTS AT 09/30/2024. ASSISTED LIVING RESIDENCY FOR THE FISCAL YEAR TOTALED 186,737 RESIDENT DAYS.ASSISTED LIVING MEMORY SUPPORT: THERE WERE A TOTAL OF 134 RESIDENTS AT 09/30/2024. ASSISTED LIVING MEMORY SUPPORT RESIDENCY FOR THE FISCAL YEAR TOTALED 46,423 RESIDENT DAYS.SKILLED NURSING: THERE WERE A TOTAL OF 676 RESIDENTS AT 09/30/2024. SKILLED CARE RESIDENCY FOR THE FISCAL YEAR TOTALED 261,855 RESIDENT DAYS. 33482707 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 97 0 1 186 1 0 1 BD 0 0 0 0 0 0 0 0 0 0 X 18 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X JEAN E JUSTIE 7738782294 C/O CLCS 5700 OLD ORCHARD RD SKOKIE IL 60077 TERRI S CUNLIFFE DIRECTOR/CLCS PRESIDENT/CEO-PART YR 40.00 22.00 X X 928155 0 33657 DAVID G ERICKSON GEN COUNSEL PART YR/ASST SEC/CEO 40.00 22.00 X X 432606 0 122066 TODD SLECHTA DIRECTOR/EX-OFFICIO 0.10 42.20 X 0 305126 59996 TAMMY SWANSON-DRAHEIM DIRECTOR/EX-OFFICIO 0.10 42.30 X 0 108641 105500 JANET CREANEY DIRECTOR/CHAIR 0.10 2.20 X X 0 0 0 LORENE FLEWELLEN DIRECTOR/VICE CHAIR 0.10 2.20 X X 0 0 0 JANET GOELZ HOFFMAN DIRECTOR/SECRETARY 0.10 2.20 X X 0 0 0 ALLAN ANDERSON DIRECTOR 0.10 2.20 X 0 0 0 SARAH BENTLEY DIRECTOR 0.10 2.20 X 0 0 0 KATHY BUETTNER DIRECTOR 0.10 2.20 X 0 0 0 PAMELA CHRISTENSEN DIRECTOR 0.10 2.20 X 0 0 0 ARTHUR DEROOY DIRECTOR/EX-OFFICIO - PART YEAR 0.10 2.30 X 0 0 0 JOHN FREDRICKSON DIRECTOR 0.10 2.20 X 0 0 0 KURT KINCANON DIRECTOR 0.10 2.20 X 0 0 0 MATTHEW MANLOVE DIRECTOR 0.10 2.20 X 0 0 0 ROBERT MARTIN DIRECTOR 0.10 2.20 X 0 0 0 JENNIFER MEANS DIRECTOR 0.10 2.20 X 0 0 0 MARY PALMER DIRECTOR/EX-OFFICIO 0.10 2.30 X 0 0 0 LOANN PETERSON DIRECTOR - PART YEAR 0.10 2.20 X 0 0 0 JEAN E JUSTIE CFO/TREASURER/ASST SECRETARY 40.00 22.00 X 459684 0 90531 WILLIAM RABE CHIEF INFO & TECH OFFICER/ASST SEC. 40.00 22.00 X 363812 0 60892 CORY KALLHEIM GENERAL COUNSEL/ASST SECRETARY 40.00 22.00 X 255332 0 70455 JAY PRINCE SVP, COMMUNITY OPS/ASST SECRETARY 40.00 22.00 X 211098 0 24248 EMILY WARNYGORA SR. EXEC. ASST TO CEO/ASST SECRETARY 40.00 22.00 X 95671 0 13095 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER 40.00 22.00 X 304715 0 65889 JAY HIBBARD CHIEF GROWTH & COMMUNICATION OFFICER 40.00 0.00 X 535205 0 90276 FRAN PALMA CHIEF MKTNG & DIGITAL STRAT OFFICER 22.50 22.50 X 478960 0 86166 ELIZABETH MCLAREN SR VP/REV CYCLE,/REIM, HOME, & COM. SERVS 22.50 22.50 X 409609 0 72347 RANDAL GROSS SENIOR VP, PROJECT DEVELOPMENT 40.00 0.00 X 373069 0 32080 MIA LEIBOW VP, FINANCIAL PLANNING & ANALYSIS 40.00 0.00 X 358705 0 31042 CORY STERN FORMER INTERIM FINANCE LEAD/TREAS. 0.00 0.00 X 233582 0 34904 DIXIE REPPE DIRECTOR - PART YEAR 0.10 2.20 X 0 0 0 RICK SHEPARD DIRECTOR 0.10 2.20 X 0 0 0 ANDREW VANOVER DIRECTOR 0.10 2.20 X 0 0 0 5440203 413767 993144 84 1 1 0 THOMPSON HANCOCK WITTE & ASSOC 2100 RIVEREDGE PARKWAY SUITE 900 ATLANTA GA 30328 ARCHITECTURE, INTERIOR DESIGN 1866642 SENIOROI LLC 4335 TAGGART CREEK RD STE A CHARLOTTE NC 28208 TARGETED MARKETING 1357701 CROSSVUE LLC 1 EAST ERIE ST SUITE 525 - 4935 CHICAGO IL 60611 CONSULTING SERVICES 613276 THE IMAGE GROUP OF TOLDEO INC 1255 CORPORATE DRIVE HOLLAND OH 43528 MARKETING AND BRANDING 606629 PERFICIENT INC 555 MARYVILLE UNIVERSITY DRIVE SUIT SAINT LOUIS MO 63141 CONSULTING SERVICES 544153 20 595877 595877 MANAGEMENT FEES 561000 40706852 40706852 40706852 6827841 6827841 69555 61526 8029 8029 8029 2901556 243761 -2901556 -243761 -3145317 -3145317 PURCHASING DISCOUNTS/REBATES 900099 258433 258433 258433 45251715 40965285 0 3690553 18162 18162 3982551 3982551 18630526 16152862 2102544 375120 470031 395166 63888 10977 2636967 2023760 585914 27293 1409074 1065143 317725 26206 264996 264996 2341655 2341655 7340 7340 379167 379167 2865551 2555301 297756 12494 23834 12000 11834 309130 133324 174867 939 5780184 5423787 356362 35 323016 112981 210035 1091949 540580 542394 8975 829114 140096 684144 4874 4649428 2986125 1512983 150320 1446598 929087 470741 46770 107735 107735 MAINT. FOR RESIDENTS 169057 169057 TRAINING 20715 20715 LICENSES AND PERMITS 15025 10175 4150 700 RECRUITING 5956 5909 47 1025465 307484 -302769 1020750 48803226 33482707 13635019 1685500 57175188 35543544 3325652 3322142 2756 10295 363889 447943 5685626 7219206 32809040 15247927 15316740 17561113 27827163 61321356 24588223 58329690 114893673 180511597 249178910 364266886 33250441 33821964 0 0 2682776 2132345 0 0 124629500 224656696 160562717 260611005 X 81098600 95254596 7517593 8401285 88616193 103655881 249178910 364266886 X -3551511 36720435 -18129236 X 0 1 X 1 0 X X 13 COVENANT LIVING OF GOLDEN VALLEY 418041150 10 1 0 0 COVENANT LIVING OF FLORIDA INC 521115870 10 1 0 0 COVENANT HOME 362643638 10 1 0 0 COVENANT HEALTHCARE CENTERS INC 521115873 10 1 0 0 COVENANT LIVING AT THE HOLMSTAD 362835154 10 1 0 0 COVENANT HOME OF CHICAGO 363095932 10 1 0 0 COVENANT LIVING OF CROMWELL INC 131740015 10 1 0 0 COVENANT LIVING WEST 953472345 10 1 0 0 COVENANT LIVING OF COLORADO 841084331 10 1 0 0 COVENANT LIVING AT WINDSOR PARK 363385581 10 1 0 0 COVENANT LIVING OF THE GREAT LAKES 383244636 10 1 0 0 COVENANT LIVING SERVICES 272480652 10 1 0 0 COVENANT RETIREMENT COMMUNITIES FOUNDATION 300763748 7 1 0 0 13 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 6 GRANTS WERE MADE TO EVANGELICAL COVENANT CHURCH, WHICH IS AN ORGANIZATION WHICH FURTHERS THE MISSION OF THIS ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 6091878 786847 93562 6785163 5554316 619676 82114 6091878 6466640 -750474 161850 5554316 5839585 715555 88500 6466640 5578366 358511 97292 5839585 0.00000 1.00000 0.00000 0 1 1 5451169 5451169 8662417 4043515 4618902 12685496 11204412 1481084 6009958 6009958 17561113 MORTGAGES 619116 F DOMESTIC EQUITY 26915439 F INTERNATIONAL EQUITY 17726021 F HEDGE FUNDS & DERIVATIVES 10940240 F PRIVATE EQUITY 2128874 F 58329690 OTHER INVESTMENTS 4105248 INTER-COMPANY ADVANCE ACCOUNTS 176406349 180511597 ACCRUED TAXES & EMPLOYEE BENEFITS 160675 OTHER LIABILITIES 12801464 INTER-COMPANY ADVANCE ACCOUNTS 75539585 2022 TERM LOAN 40000000 2019 TERM LOAN 42579972 2024 TERM LOAN 53575000 224656696 PART V, LINE 4: THE BRANDEL ENDOWMENT FUND IS USED FOR RESIDENT CARE AT CERTAIN COVENANT LIVING CAMPUSES. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS N/A 23195752 0 0 0 0 0 0 23195752 0 23195752 0 0 1 0 0 0 0 EVANGELICAL COVENANT CHURCH 8303 W HIGGINS ROAD CHICAGO IL 60631 362167730 501(C)3 15662 0 N/A N/A EVENT SPONSORSHIPS 1 0 SCHEDULE I, PART I, LINE 2: GRANTS AND DONATION REQUESTS AND PROPOSALS ARE BROUGHT TO COVENANT LIVING'S MANAGEMENT. THE MANAGEMENT THEN BRINGS REQUESTS AND PROPOSALS DEEMED APPROPRIATE TO THE COVENANT LIVING BOARD FOR APPROVAL, IF SIGNIFICANT. A CHECK GOES OUT AFTER THE APPROPRIATE LEVEL OF APPROVAL IS RECEIVED. X 1 1 X X X X 0 1 0 0 0 0 0 1 0 TERRI S CUNLIFFE DIRECTOR/CLCS PRESIDENT/CEO-PART YR 581637 0 142331 0 204187 0 9900 0 23973 0 962028 0 36569 0 JAY HIBBARD CHIEF GROWTH & COMMUNICATION OFFICER 367149 0 82940 0 85116 0 56271 0 42263 0 633739 0 44947 0 FRAN PALMA CHIEF MKTNG & DIGITAL STRAT OFFICER 289356 0 95293 0 94311 0 49526 0 43255 0 571741 0 39903 0 DAVID G ERICKSON GEN COUNSEL PART YR/ASST SEC/CEO 342225 0 9572 0 80809 0 84651 0 45154 0 562411 0 47458 0 JEAN E JUSTIE CFO/TREASURER/ASST SECRETARY 315014 0 68544 0 76126 0 52876 0 46359 0 558919 0 0 0 ELIZABETH MCLAREN SR VP/REV CYCLE,/REIM, HOME, & COM. 271949 0 73752 0 63908 0 45460 0 30511 0 485580 0 28092 0 WILLIAM RABE CHIEF INFO & TECH OFFICER/ASST SEC. 277291 0 6033 0 80488 0 46521 0 20541 0 430874 0 29365 0 RANDAL GROSS SENIOR VP, PROJECT DEVELOPMENT 237395 0 42939 0 92735 0 9900 0 28901 0 411870 0 0 0 MIA LEIBOW VP, FINANCIAL PLANNING & ANALYSIS 290111 0 29012 0 39582 0 31042 0 4903 0 394650 0 20267 0 TANDERIA BROWN CHIEF HUMAN RESOURCES OFFICER 254465 0 13750 0 36500 0 40380 0 25705 0 370800 0 0 0 TODD SLECHTA DIRECTOR/EX-OFFICIO 0 266345 0 0 0 38781 0 35136 0 26493 0 366755 0 4369 CORY KALLHEIM GENERAL COUNSEL/ASST SECRETARY 232011 0 2075 0 21246 0 33150 0 38752 0 327234 0 0 0 CORY STERN FORMER INTERIM FINANCE LEAD/TREAS. 153210 0 12099 0 68273 0 24756 0 10361 0 268699 0 15253 0 JAY PRINCE SVP, COMMUNITY OPS/ASST SECRETARY 172139 0 32000 0 6959 0 16958 0 8966 0 237022 0 0 0 TAMMY SWANSON-DRAHEIM DIRECTOR/EX-OFFICIO 0 108641 0 0 0 0 0 27500 0 78000 0 214141 0 0 PART I, LINE 1A THE FOLLOWING BENEFITS WERE TREATED AS TAXABLE COMPENSATION AND WERE DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE (OF COVENANT LIVING'S BOARD) TO BE REASONABLE: - HEALTH CLUB DUES PAID FOR EIGHT (8) SENIOR-LEVEL EMPLOYEES. 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 SANCTION'S RULES OF FEDERAL INCOME TAX LAW. THE FOLLOWING ARE PARTICIPANTS IN THE PLAN: TERRI CUNLIFFE DAVID ERICKSON RANDAL GROSS JAY HIBBARD JEAN JUSTIE MIA LEIBOW FRAN PALMA TODD SLECHTA CORY STERN WILLIAM RABE ELIZABETH MCLAREN TANDERIA BROWN CORY KALLHEIM JAY PRINCE IN 2023, THESE INDIVIDUALS VESTED IN THE PLAN IN THE FOLLOWING AMOUNTS: TERRI CUNLIFFE - $131,377 DAVID ERICKSON - $47,458 RANDAL GROSS - $32,547 JAY HIBBARD - $44,947 MIA LEIBOW - $20,267 ELIZABETH MCLAREN - $28,092 FRAN PALMA - $39,903 WILLIAM RABE - $29,365 CORY STERN - $15,253 TODD SLECHTA - $4,369 IN 2023, THESE INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN IN THE FOLLOWING AMOUNTS: DAVID ERICKSON - $27,212 COVENANT LIVING MADE CERTAIN PAYMENTS TO TERRI CUNLIFFE IN APRIL OF 2024 RELATED TO AN INADVERTENT FAILURE TO MAKE A DISTRIBUTION IN 2022 IN ACCORDANCE WITH THE TERMS OF THE CAPITAL ACCUMULATION BENEFIT PROGRAM AND AN INADVERTENT FAILURE TO PROPERLY REPORT FUNDS DISTRIBUTED UNDER THE SERP PROGRAM IN 2023. FOR BOTH ISSUES, TAXES WERE DEPOSITED AND TAX FORMS W-2C AND 941 WERE AMENDED AS APPLICABLE. THE TOTAL GROSS DISTRIBUTION TO TERRI CUNLIFFE RELATED TO THESE ISSUES WAS $22,707.42. 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, LINE 4B (CONT): IN CONNECTION WITH THE ISSUES DISCLOSED IN SCHEDULE J, PART I, LINE 4B, COVENANT LIVING MADE TAX INDEMNIFICATION PAYMENTS TO TERRI CUNLIFFE AND REIMBURSED HER PROFESSIONAL FEES ASSOCIATED WITH THIS ISSUE IN THE AMOUNT OF $13,716.48. A COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648AW27 2015-04-02 121947731 SEE PART VI 0 0 0 B COLORADO HEALTH FACILITIES AUTHORITY 840752932 NONEAVAIL 2015-04-02 22340000 SEE PART VI 0 0 0 C ILLINOIS FINANCE AUTHORITY 861091967 NONEAVAIL 2017-02-01 52070000 SEE PART VI 0 0 0 D COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FGT5 2018-11-13 63008063 SEE PART VI 0 0 0 A 41895000 122288223 11571897 1799621 108916705 0 1 1 1 B 21075000 22340000 245209 22094791 1 0 1 1 C 26920000 52070000 52070000 1 0 1 1 D 63575789 4050545 1065717 58214891 244636 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 1 0 0 0 1 C 0 0 0 1 1 0 0 0 1 D 0 0 0 1 0 0 0 1 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/18/2024 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/02/2020 ISSUER NAME: ILLINOIS FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/16/2024 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023 ISSUER NAME: STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORI DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023 ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/04/2023 PART I, ROW A, COLUMN F BORROWINGS WERE USED, ALONG WITH OTHER FUNDS, TO (1) RETIRE $118,110,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING (2) TO PAY DEBT ISSUANCE COSTS OF $1,799,621 AND (3) TO FUND REQUIRED RESERVES. PART I, ROW B, COLUMN F BORROWINGS WERE USED, ALONG WITH OTHER FUNDS, TO RETIRE $27,580,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND TO PAY DEBT ISSUANCE COSTS OF $245,209. PART I, ROW C, COLUMN F BORROWINGS WERE USED TO RETIRE $52,070,000 OF PREVIOUSLY ISSUED DEBT RECORDED ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING. PART I, ROW D, COLUMN F BORROWINGS WERE USED TO FUND PROJECT RESERVES AND OTHER RESERVES ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND PAY DEBT ISSUANCE COSTS OF $1,065,717. PART I, ROW A-2, COLUMN F BORROWINGS WERE USED TO FUND PROJECT RESERVES AND OTHER RESERVES ON THE BALANCE SHEETS OF WHOLLY OWNED SUBSIDIARIES OF COVENANT LIVING AND PAY DEBT ISSUANCE COSTS OF $660,745. PART I, ROW B-2, COLUMN F: BORROWINGS WERE USED TO REFUND THE COLORADO HEALTH FACILITIES AUTHORITY SERIES 2012A BONDS; TO PAY THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 2013C BONDS; TO BUY BACK $6,500,000 OF THE 2015A BONDS; TO FUND CAPITAL PROJECT AND INTEREST RESERVE ACCOUNTS; AND TO PAY THE COSTS OF ISSUANCE OF $980,441. PART II, LINE 3, COLUMN A THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW A, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES. PART II, LINE 3, COLUMN D THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW D, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES. PART II, LINE 3, COLUMN A2 THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW A2, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES. PART II, LINE 3, COLUMN B2 THE AMOUNT IN LINE 3 DOES NOT EQUAL THE AMOUNT IN PART I, ROW B2, COL E BECAUSE OF INVESTMENT EARNINGS/LOSSES ON RESERVES AND ORIGINAL ISSUE PREMIUM. A STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 060806186 2077F47FB 2018-11-13 50471973 SEE PART VI 0 0 0 B COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FRW5 2020-10-29 87047885 SEE PART VI 0 0 0 A 5690000 47656418 3176343 660745 43819330 2022 0 0 1 1 B 87450639 980441 9143562 24384241 52942395 1 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 1 1 B 0 1 0 1 0 0 0 0 1 A 1 B 1 FORM 990, PART III, LINE 1: 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. 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. IN ADDITION TO THE PROGRAM SERVICE ACCOMPLISHMENTS OF EACH ORGANIZATION, COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED $5,476,074 OF FREE OR DISCOUNTED SERVICES TO THOSE RESIDENTS UNABLE TO PAY ALL OR A PORTION OF THEIR CHARGES, AND WHO MEET CERTAIN ELIGIBILITY REQUIREMENTS. COVENANT LIVING COMMUNITIES AND SERVICES ALSO PROVIDES SERVICES TO MEDICAID RECIPIENTS AT A COST GREATER THAN THE REIMBURSEMENT PROVIDED. IN THE YEAR ENDED SEPTEMBER 30, 2024, THE AMOUNT OF COST IN EXCESS OF MEDICAID REIMBURSEMENT WAS $18,720,418. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ARE THE INDIVIDUAL MEMBERS OF THE BOARD OF BENEVOLENCE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF BENEVOLENCE APPROVES THE COVENANT LIVING COMMUNITIES AND SERVICES' (CLCS) BOARD OF DIRECTORS. CLCS ELECTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B S 2.4 OF BYLAWS INCLUDE RESERVED POWERS TO THE MEMBERS SUCH AS APPOINTMENT OF PRESIDENT OF COVENANT LIVING COMMUNITIES AND SERVICES, CHANGES TO MISSION AND STRATEGIC PLAN, APPROVAL OF CERTAIN ACQUISITIONS, DISPOSITIONS AND FINANCINGS, CHANGES TO ARTICLES AND BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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 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, SECTION B, LINE 15 COVENANT LIVING COMMUNITIES AND SERVICES' BOARD OF DIRECTORS HAS DULY APPOINTED AN EXECUTIVE COMPENSATION COMMITTEE (THE "COMMITTEE"), WHICH IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF ALL COMPENSATION AND BENEFITS PROVIDED TO COVENANT LIVING'S EXECUTIVE MANAGEMENT. THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY STATEMENT AND AN EXECUTIVE COMPENSATION COMMITTEE CHARTER GOVERNING THE WORK AND REVIEW PROCESS OF THE COMMITTEE. THE COMMITTEE FOLLOWS THE PROCEDURES DESCRIBED IN THE PHILOSOPHY STATEMENT AND THE CHARTER WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND EMPLOYEE BENEFITS PROVIDED TO THE COVENANT LIVING'S SENIOR MANAGEMENT. THE COMMITTEE'S REVIEW ANALYZES EVERY ELEMENT OF COMPENSATION, INCLUDING CURRENT AND DEFERRED COMPENSATION, AND BENEFITS, INCLUDING QUALIFIED AND NON-QUALIFIED BENEFITS. THE COMMITTEE CONDUCTS ITS REVIEW AND APPROVAL PROCESS AT LEAST ANNUALLY, AND APPROVES COMPENSATION AND BENEFITS ONLY TO THE EXTENT THAT THE COMMITTEE HAS CONCLUDED THAT THE COMPENSATION AND BENEFITS CONSTITUTE NO MORE THAN REASONABLE COMPENSATION FOR EACH EXECUTIVE. THE COMMITTEE CONSISTS ENTIRELY OF DISINTERESTED MEMBERS OF THE BOARD, AND THE COMMITTEE WORKS WITH AN INDEPENDENT COMPENSATION CONSULTANT TO PREPARE AND REVIEW IN ADVANCE COMPREHENSIVE DATA SHOWING THE COMPENSATION PROVIDED BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY SIMILAR POSITIONS. THE COMMITTEE ALSO PREPARES A TIMELY AND THOROUGH WRITTEN RECORD OF ITS DELIBERATIONS AND CONCLUSIONS. AS A RESULT, THE COMMITTEE'S REVIEW PROCESS IS DESIGNED TO SATISFY THE PROCEDURAL CRITERIA NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES. THE RESOURCES UTILIZED BY THE COMPENSATION COMMITTEE INCLUDE: 1) INDEPENDENT COMPENSATION CONSULTANT; 2) COMPENSATION SURVEY OR STUDY; 3) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING THE COVENANT LIVING COMMUNITIES AND SERVICES FINANCE DEPARTMENT AT 773-878-2294. FORM 990, PART XI, LINE 9: TRANSFER TO THREE CROWNS PARK -300,000. CHANGE IN PRESENT VALUE OF IRREVOCABLE TRUSTS 1,232. TRANSFER TO COVENANT LIVING WEST -17,830,468. 409(A) RELIEF UNDER SEC. VII.D. OF NOTICE 2008-113 PURSUANT TO SEC. IX.B. OF IRS NOTICE 2008-113, AS AMENDED (THE NOTICE"), COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED THE FOLLOWING INFORMATION ("STATEMENT") TO TERRI CUNLIFFE CONCERNING AN INADVERTENT ERROR THAT OCCURRED IN HER 2022 TAX YEAR: 1. IDENTIFICATION OF THE NONQUALIFIED DEFERRED COMPENSATION PLAN. AN INADVERTENT OPERATIONAL FAILURE OCCURRED WITH RESPECT TO THE NONQUALIFIED DEFERRED COMPENSATION PLAN KNOWN AS THE CAPITAL ACCUMULATION ACCOUNT BENEFIT UNDER THE COVENANT MINISTRIES OF BENEVOLENCE FLEXIBLE BENEFIT PLAN (THE "PLAN"). 2. DESCRIPTION OF THE INADVERTENT OPERATIONAL FAILURE. ON OR ABOUT SEPTEMBER 1, 2022, TERRI WAS DUE A DISTRIBUTION OF PLAN BENEFITS, WITH RESPECT TO HER 2000 AND 2001 SERVICES, IN A GROSS AMOUNT OF $20,846.81. THAT GROSS AMOUNT WAS DEBITED FROM HER PLAN ACCOUNT (AND HENCE NO SUBSEQUENT INVESTMENT EARNINGS ACCRUED THEREON), BUT DUE TO AN INADVERTENT ADMINISTRATIVE ERROR, THE DISTRIBUTION TO HER WAS NOT COMPLETED AT THE TIME. THE DISTRIBUTION WAS COMPLETED LATER, ON OR ABOUT APRIL 23, 2024. 3. PREVENTING RECURRENCE. AS OF THE DATE OF THIS STATEMENT, (I) ADMINISTRATIVE REVIEW OF HER PLAN ACCOUNT HAS BEEN COMPLETED AND FUTURE DATES OF DISTRIBUTION HAVE BEEN NOTED; AND (II) THE PLAN ADMINISTRATOR AND THE SERVICE RECIPIENT HAVE ESTABLISHED A PROCESS FOR CAREFULLY DIRECTING, AND DOUBLE-CHECKING THE WORK OF, PERSONNEL WHO HAVE PLAN DISTRIBUTION PROCESSING RESPONSIBILITIES. ADDITIONALLY, SERVICE RECIPIENT REPRESENTATIVES AND TERRI HAVE CONFERRED AND AGREED THAT IN THE FUTURE, TERRI WILL FOLLOW UP ON FUTURE PLAN DISTRIBUTIONS IN ADVANCE OF THEIR DUE DATES AND WILL PROMPTLY ALERT THE PLAN ADMINISTRATOR IF SHE HAS REASON TO BELIEVE THAT A DISTRIBUTION IS NOT BEING TIMELY AND CORRECTLY PROCESSED. THE FOREGOING STEPS TO AVOID RECURRENCE OF THE ERROR WERE COMPLETED ON OR ABOUT MARCH 31, 2024. 4. ENTITLEMENT TO RELIEF. THE INADVERTENT OPERATIONAL FAILURE DESCRIBED IN THIS STATEMENT IS ELIGIBLE FOR CORRECTION UNDER THE TERMS OF THE NOTICE. THE SERVICE RECIPIENT HAS TAKEN ALL ACTIONS REQUIRED, AND OTHERWISE MET ALL REQUIREMENTS, FOR SUCH CORRECTION. WITH RESPECT TO THE ABOVE-DESCRIBED INADVERTENT OPERATIONAL FAILURE, TERRI WAS ENTITLED TO THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE. 5. FILING THIS STATEMENT. TERRI WAS DIRECTED TO ATTACH THIS STATEMENT TO HER TIMELY-FILED (INCLUDING EXTENSIONS) ORIGINAL FEDERAL INCOME TAX RETURN FOR THE YEAR IN WHICH THE FAILURE WAS DISCOVERED (I.E., TIMELY-FILED (INCLUDING EXTENSIONS) 2024 ORIGINAL FEDERAL INCOME TAX RETURN). ADDITIONALLY, TERRI WAS ADVISED THAT SHE MAY ATTACH THIS STATEMENT TO HER 2022 FEDERAL INCOME TAX RETURN. 6. NOTICE TO THE IRS IN THE EVENT OF A FUTURE AUDIT. WHEN RELYING UPON THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE, TERRI WAS NOTIFIED THAT SHE MUST MAKE REASONABLE EFFORTS TO PROVIDE NOTICE TO THE IRS EXAMINING AGENT UPON THE FUTURE COMMENCEMENT OF ANY EXAMINATION OF HER INCOME TAX RETURN(S) THAT SHE WAS RELYING UPON THE RELIEF PROVIDED UNDER THE NOTICE FOR TAX YEARS COVERED BY THE EXAMINATION. SUCH TAX YEARS COULD INCLUDE THE 2022 AND/OR 2024 TAX YEARS. 409(A) RELIEF UNDER SEC. VII.D. OF NOTICE 2008-113 PURSUANT TO SEC. IX.B. OF IRS NOTICE 2008-113, AS AMENDED (THE NOTICE"), COVENANT LIVING COMMUNITIES AND SERVICES PROVIDED WITH THE FOLLOWING INFORMATION ("STATEMENT") TO TERRI CUNLIFFE CONCERNING AN INADVERTENT ERROR THAT OCCURRED IN HER 2023 TAX YEAR: 1. IDENTIFICATION OF THE NONQUALIFIED DEFERRED COMPENSATION PLAN. AN INADVERTENT OPERATIONAL FAILURE OCCURRED WITH RESPECT TO THE NONQUALIFIED DEFERRED COMPENSATION PLAN KNOWN AS THE COVENANT MINISTRIES OF BENEVOLENCE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (THE "PLAN"). 2. DESCRIPTION OF THE INADVERTENT OPERATIONAL FAILURE. ON OR ABOUT JANUARY 4, 2023, CERTAIN PRIOR CONTRIBUTIONS TO TERRI'S PLAN ACCOUNT, PLUS ACCRUED EARNINGS THEREON, IN THE TOTAL AMOUNT OF $36,568.90 BECAME VESTED. UNDER CODE 457(F), THAT AMOUNT BECAME IMMEDIATELY SUBJECT TO ALL APPLICABLE EMPLOYMENT TAXES. TO SUPPLY THE FUNDS NECESSARY TO PAY TAXES ON AMOUNTS THAT BECOME VESTED WHILE IN HER PLAN ACCOUNT, THE PLAN PROVIDES THAT A DISTRIBUTION MUST BE MADE IN AN AMOUNT EQUAL TO THE INCREMENTAL FEDERAL, STATE, LOCAL AND OTHER INCOME AND EMPLOYMENT TAXES INCURRED BY HER DUE TO THE TAXABLE VESTING EVENT. TERRI'S TOTAL EMPLOYMENT TAXES CALCULATED BY THE SERVICE RECIPIENT'S PAYROLL SYSTEM AND DEPOSITED BY THE SERVICE RECIPIENT WITH THE IRS WAS $14,605.22. HOWEVER, THE DISTRIBUTION FROM THE PLAN WAS ONLY $12,744.61, RESULTING IN A SHORTFALL OF $1,860.61. INSTEAD OF INITIATING A SUPPLEMENTAL DISTRIBUTION FROM THE PLAN TO COVER THE SHORTFALL, THE SERVICE RECIPIENT INADVERTENTLY USED ITS OWN FUNDS TO COVER THE DEPOSIT OF THE SHORTFALL. THE SERVICE RECIPIENT DID NOT TREAT THAT ACTION AS RESULTING IN TAXABLE INCOME TO TERRI. THIS ERROR RESULTED IN AN IMPERMISSIBLE EXCESS DEFERRAL UNDER CODE 409A BECAUSE $1,860.61 (PLUS SUBSEQUENT INVESTMENT EARNINGS THEREON) REMAINED IN HER PLAN ACCOUNT, WHICH IS NOT IN CONFORMITY WITH PLAN TERMS. THE EXCESS DEFERRED PRINCIPAL AMOUNT OF $1,860.61 WAS DISTRIBUTED FROM HER PLAN ACCOUNT ON OR ABOUT APRIL 24, 2024. THE INVESTMENT EARNINGS THAT HAD ACCRUED ON THAT AMOUNT WERE SIMULTANEOUSLY FORFEITED. 3. PREVENTING RECURRENCE. AS OF THE DATE OF THIS STATEMENT, (I) ADMINISTRATIVE REVIEW OF TERRI'S PLAN ACCOUNT HAS BEEN COMPLETED AND FUTURE DATES OF DISTRIBUTION HAVE BEEN NOTED; AND (II) THE PLAN ADMINISTRATOR AND THE SERVICE RECIPIENT HAVE ESTABLISHED A PROCESS FOR CAREFULLY DIRECTING, AND DOUBLE-CHECKING THE WORK OF, PERSONNEL WHO HAVE PLAN DISTRIBUTION PROCESSING RESPONSIBILITIES. ADDITIONALLY, SERVICE RECIPIENT REPRESENTATIVES AND TERRI HAVE CONFERRED AND AGREED THAT IN THE FUTURE, TERRI WILL FOLLOW UP ON FUTURE PLAN DISTRIBUTIONS IN ADVANCE OF THEIR DUE DATES AND WILL PROMPTLY ALERT THE PLAN ADMINISTRATOR IF SHE HAS REASON TO BELIEVE THAT A DISTRIBUTION IS NOT BEING TIMELY AND CORRECTLY PROCESSED. THE FOREGOING STEPS TO AVOID RECURRENCE OF THE ERROR WERE COMPLETED ON OR ABOUT MARCH 31, 2024. 4. ENTITLEMENT TO RELIEF. THE INADVERTENT OPERATIONAL FAILURE DESCRIBED IN THIS STATEMENT IS ELIGIBLE FOR CORRECTION UNDER THE TERMS OF THE NOTICE. THE SERVICE RECIPIENT HAS TAKEN ALL ACTIONS REQUIRED, AND OTHERWISE MET ALL REQUIREMENTS, FOR SUCH CORRECTION. WITH RESPECT TO THE ABOVE-DESCRIBED INADVERTENT OPERATIONAL FAILURE, TERRI IS ENTITLED TO THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE. 5. FILING THIS STATEMENT. TERRI WAS DIRECTED TO ATTACH THIS STATEMENT TO HER TIMELY-FILED (INCLUDING EXTENSIONS) ORIGINAL FEDERAL INCOME TAX RETURN FOR THE YEAR IN WHICH THE FAILURE WAS DISCOVERED (I.E., TIMELY-FILED (INCLUDING EXTENSIONS) 2024 ORIGINAL FEDERAL INCOME TAX RETURN). ADDITIONALLY, TERRI WAS ADVISED THAT SHE MAY ATTACH THIS STATEMENT TO HER 2023 FEDERAL INCOME TAX RETURN. 6. NOTICE TO THE IRS IN THE EVENT OF A FUTURE AUDIT. WHEN RELYING UPON THE RELIEF PROVIDED IN SEC. VII.D. OF THE NOTICE, TERRI WAS NOTIFIED THAT SHE MUST MAKE REASONABLE EFFORTS TO PROVIDE NOTICE TO THE IRS EXAMINING AGENT UPON THE FUTURE COMMENCEMENT OF ANY EXAMINATION OF HER INCOME TAX RETURN(S) THAT SHE WAS RELYING UPON THE RELIEF PROVIDED UNDER THE NOTICE FOR TAX YEARS COVERED BY THE EXAMINATION. SUCH TAX YEARS COULD INCLUDE THE 2023 AND/OR 2024 TAX YEARS. 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