TY 2024 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number

84-1176989

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,523,045	5,584,214	247,109	372,088	171,107	7,897,563
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	57,258,482	59,040,149	62,988,591	68,944,239	72,595,367	320,826,828
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	58,781,527	64,624,363	63,235,700	69,316,327	72,766,474	328,724,391
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons						0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.						0
c	Add lines 7a and 7b..						0
8	Public support. (Subtract line 7c from line 6.)						328,724,391

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	58,781,527	64,624,363	63,235,700	69,316,327	72,766,474	328,724,391
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	1,107,810	1,222,524	1,410,413	1,876,480	2,216,931	7,834,158
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	1,107,810	1,222,524	1,410,413	1,876,480	2,216,931	7,834,158
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	556,008	878,856	843,506	1,007,524	1,200,856	4,486,750
13	Total support. (Add lines 9, 10c, 11, and 12.)..	60,445,345	66,725,743	65,489,619	72,200,331	76,184,261	341,045,299

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

96.390 %

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

96.630 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

2.300 %

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

2.070 %

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	MISCELLANEOUS INCOME - 2020 AMOUNT: $ 4,900. 2021 AMOUNT: $ 158,232. 2022 AMOUNT: $ 66,567. 2023 AMOUNT: $ 88,438. 2024 AMOUNT: $ 66,366. GIFT SHOP - 2020 AMOUNT: $ 5,975. 2021 AMOUNT: $ -21. 2022 AMOUNT: $ 62. 2023 AMOUNT: $ 192. 2024 AMOUNT: $ 328. MEAL INCOME - 2020 AMOUNT: $ 319,371. 2021 AMOUNT: $ 305,046. 2022 AMOUNT: $ 371,330. 2023 AMOUNT: $ 390,261. 2024 AMOUNT: $ 404,740. BEAUTY SHOP - 2020 AMOUNT: $ 53,205. 2021 AMOUNT: $ 128,328. 2022 AMOUNT: $ 117,512. 2023 AMOUNT: $ 105,421. 2024 AMOUNT: $ 104,320. GUEST ROOM - 2020 AMOUNT: $ 4,750. 2021 AMOUNT: $ 5,015. 2022 AMOUNT: $ 11,265. 2023 AMOUNT: $ 21,920. 2024 AMOUNT: $ 22,461. TRANSPORTATION - 2020 AMOUNT: $ 8,514. 2021 AMOUNT: $ 9,534. 2022 AMOUNT: $ 10,657. 2023 AMOUNT: $ 10,839. 2024 AMOUNT: $ 5,742. GARAGE RENTAL - 2020 AMOUNT: $ 34,274. 2021 AMOUNT: $ 30,283. 2022 AMOUNT: $ 37,418. 2023 AMOUNT: $ 45,054. 2024 AMOUNT: $ 45,736. PHONE SERVICE - 2020 AMOUNT: $ 86. 2021 AMOUNT: $ 168. 2022 AMOUNT: $ 168. 2023 AMOUNT: $ 168. COMM FEES ACCESS DUES - 2020 AMOUNT: $ 79,893. 2021 AMOUNT: $ 148,831. 2022 AMOUNT: $ 144,350. 2023 AMOUNT: $ 154,992. 2024 AMOUNT: $ 105,264. DEPARTMENT INCOME - 2020 AMOUNT: $ 33,696. 2021 AMOUNT: $ 43,440. 2022 AMOUNT: $ 51,206. 2023 AMOUNT: $ 60,458. 2024 AMOUNT: $ 57,203. COVENANT HEALTH - 2020 AMOUNT: $ 4,425. 2021 AMOUNT: $ 47,429. 2022 AMOUNT: $ 29,980. 2023 AMOUNT: $ 30,720. 2024 AMOUNT: $ 95,822. LATE FEES - 2020 AMOUNT: $ 6,919. 2021 AMOUNT: $ 2,571. 2022 AMOUNT: $ 2,991. 2023 AMOUNT: $ 8,553. 2024 AMOUNT: $ 5,155. SSG INCOME - 2023 AMOUNT: $ 90,508. INSURANCE PROCEEDS - 2024 AMOUNT: $ 287,719.

Return Reference

Explanation

SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:

MISCELLANEOUS INCOME - 2020 AMOUNT: $ 4,900. 2021 AMOUNT: $ 158,232. 2022 AMOUNT: $ 66,567. 2023 AMOUNT: $ 88,438. 2024 AMOUNT: $ 66,366. GIFT SHOP - 2020 AMOUNT: $ 5,975. 2021 AMOUNT: $ -21. 2022 AMOUNT: $ 62. 2023 AMOUNT: $ 192. 2024 AMOUNT: $ 328. MEAL INCOME - 2020 AMOUNT: $ 319,371. 2021 AMOUNT: $ 305,046. 2022 AMOUNT: $ 371,330. 2023 AMOUNT: $ 390,261. 2024 AMOUNT: $ 404,740. BEAUTY SHOP - 2020 AMOUNT: $ 53,205. 2021 AMOUNT: $ 128,328. 2022 AMOUNT: $ 117,512. 2023 AMOUNT: $ 105,421. 2024 AMOUNT: $ 104,320. GUEST ROOM - 2020 AMOUNT: $ 4,750. 2021 AMOUNT: $ 5,015. 2022 AMOUNT: $ 11,265. 2023 AMOUNT: $ 21,920. 2024 AMOUNT: $ 22,461. TRANSPORTATION - 2020 AMOUNT: $ 8,514. 2021 AMOUNT: $ 9,534. 2022 AMOUNT: $ 10,657. 2023 AMOUNT: $ 10,839. 2024 AMOUNT: $ 5,742. GARAGE RENTAL - 2020 AMOUNT: $ 34,274. 2021 AMOUNT: $ 30,283. 2022 AMOUNT: $ 37,418. 2023 AMOUNT: $ 45,054. 2024 AMOUNT: $ 45,736. PHONE SERVICE - 2020 AMOUNT: $ 86. 2021 AMOUNT: $ 168. 2022 AMOUNT: $ 168. 2023 AMOUNT: $ 168. COMM FEES ACCESS DUES - 2020 AMOUNT: $ 79,893. 2021 AMOUNT: $ 148,831. 2022 AMOUNT: $ 144,350. 2023 AMOUNT: $ 154,992. 2024 AMOUNT: $ 105,264. DEPARTMENT INCOME - 2020 AMOUNT: $ 33,696. 2021 AMOUNT: $ 43,440. 2022 AMOUNT: $ 51,206. 2023 AMOUNT: $ 60,458. 2024 AMOUNT: $ 57,203. COVENANT HEALTH - 2020 AMOUNT: $ 4,425. 2021 AMOUNT: $ 47,429. 2022 AMOUNT: $ 29,980. 2023 AMOUNT: $ 30,720. 2024 AMOUNT: $ 95,822. LATE FEES - 2020 AMOUNT: $ 6,919. 2021 AMOUNT: $ 2,571. 2022 AMOUNT: $ 2,991. 2023 AMOUNT: $ 8,553. 2024 AMOUNT: $ 5,155. SSG INCOME - 2023 AMOUNT: $ 90,508. INSURANCE PROCEEDS - 2024 AMOUNT: $ 287,719.

Schedule A (Form 990) 2024

Additional Data

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SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
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Attach to Form 990.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number

84-1176989

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
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Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
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Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	883,323	883,323	883,323	883,323	983,323
b	Contributions ...
c	Net investment earnings, gains, and losses	55,727	35,864	27,369	142,905	18,820
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	55,727	35,864	27,369	142,905	118,820
f	Administrative expenses ....
g	End of year balance ......	883,323	883,323	883,323	883,323	883,323

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

21.855 %

Permanent endowment right arrow

78.145 %

Term endowment right arrow

0 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	5,444,092		5,444,092
b	Buildings ....	219,495,308	96,435,190	123,060,118
c	Leasehold improvements	2,015,139	1,516,783	498,356
d	Equipment ....	14,870,603	9,666,999	5,203,604
e	Other .....	3,938,276		3,938,276
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				138,144,446

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
SECURITY DEPOSITS FROM RESIDENTS	187,312
ENTRANCE FEE DEPOSITS	2,266,837







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,454,149
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART IV, LINE 2B:	RESIDENT FUNDS TO BE USED BY THE RESIDENTS OF THE ORGANIZATION.
PART V, LINE 4:	THE ENDOWMENT FUNDS ARE DESIGNED TO PROVIDE INCOME FOR NURSING HOME RESIDENTS LIVING IN THE SUITES OF SOMEREN GLEN AND CLERMONT PARK.
PART X, LINE 2:	CHRISTIAN LIVING NEIGHBORHOODS AND CHRISTIAN LIVING COMMUNITIES ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION FOR STATE LAW. HOWEVER, THE CHRISTIAN LIVING NEIGHBORHOODS AND CHRISTIAN LIVING COMMUNITIES ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THESE ORGANIZATIONS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS.

Schedule D (Form 990) (Rev. 1-2025)

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number

84-1176989

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JILL VITALE-AUSSEM CEO	(i) (ii)	0 ------------- 528,306	0 ------------- 0	0 ------------- 0	0 ------------- 29,134	0 ------------- 10,350	0 ------------- 567,790	0 ------------- 0
2JAYNE KELLER CHIEF OPERATING OFFICER	(i) (ii)	0 ------------- 347,383	0 ------------- 0	0 ------------- 0	0 ------------- 7,856	0 ------------- 13,340	0 ------------- 368,579	0 ------------- 0
3BRYON CHILDS CFO	(i) (ii)	0 ------------- 344,901	0 ------------- 0	0 ------------- 0	0 ------------- 7,346	0 ------------- 15,342	0 ------------- 367,589	0 ------------- 0
4MICHELLE FRATERNALI EXECUTIVE DIRECTOR	(i) (ii)	162,941 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	19,127 ------------- 0	182,068 ------------- 0	0 ------------- 0
5ANGELA ALLEN VP OF CLINICAL AND COMPLIANCE	(i) (ii)	162,506 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	10,255 ------------- 0	172,761 ------------- 0	0 ------------- 0
6STEPHEN DEBELLE COMMUNITY EXECUTIVE DIRECTOR	(i) (ii)	150,694 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	16,189 ------------- 0	166,883 ------------- 0	0 ------------- 0
7BIMA DHAKAL RN	(i) (ii)	155,273 ------------- 0	0 ------------- 0	0 ------------- 0	1,759 ------------- 0	6,950 ------------- 0	163,982 ------------- 0	0 ------------- 0
8DON BACKSTROM COMMUNITY EXECUTIVE DIRECTOR	(i) (ii)	141,225 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	13,300 ------------- 0	154,525 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 3	THE PARENT ORGANIZATION, CHRISTIAN LIVING COMMUNITIES, DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO / EXECUTIVE DIRECTOR AND USES THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY / STUDY, AND APPROVAL BY THE BOARD / COMPENSATION COMMITTEE.
PART I, LINE 4B	BIMA DHAKAL, $1,759

Schedule J (Form 990) (Rev. 1-2025)

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Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number
84-1176989

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	COLORADO HEALTH FACILITIES AUTHORITY	84-0752932	19648FAD6	10-06-2016	73,954,236	TO REFUND THE SERIES 2006 BONDS AND A PORTION OF THE SERIES 2011 BONDS		X		X		X
B	COLORADO HEALTH FACILITIES AUTHORITY	84-0752932		10-01-2019	28,532,078	TO REFUND A PORTION OF THE SERIES 2012 BONDS AND FINANCE CONSTRUCTION		X		X		X
C	COLORADO HEALTH FACILITIES AUTHORITY	84-0752932	19648FSV7	10-04-2021	35,788,842	TO REFUND THE SERIES 2011 AND 2012 BONDS AND FINANCE PROJECT FUND		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	14,445,000		4,845,000		1,290,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	73,954,236		28,532,078		35,788,842
4 Gross proceeds in reserve funds .............	6,563,091		2,634,006		579,267
5 Capitalized interest from proceeds .............
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	1,479,085		527,989		713,750
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............
11 Other spent proceeds .............	65,912,060		25,370,083		25,055,977
12 Other unspent proceeds .............					9,439,848
13 Year of substantial completion .............	2006		2022		2024
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........	X		X		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X		X		X
16 Has the final allocation of proceeds been made? ..........		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X		X		X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) (Rev. 1-2025)

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............		X		X		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0.130 %		0.130 %		0.130 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........	0 %		0 %		0 %
6 Total of lines 4 and 5 .............	0.130 %		0.130 %		0.130 %
7 Does the bond issue meet the private security or payment test? ...		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........	X		X		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......		X	X		X
b Exception to rebate? ........		X		X		X
c No rebate due? .........	X			X		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....		X		X		X

Schedule K (Form 990) (Rev. 1-2025)

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X		X
b Name of provider ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X
b Name of provider ..........
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
DATE REBATE COMPUTATION PERFORMED	ISSUER NAME: COLORADO HEALTH FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/03/2021
FORM 990, PART III, QUESTION 2, COLUMNS A & B	THE ORGANIZATION, AS A SENIOR LIVING FACILITY, DOES REGULARLY LEASE OR MAKE AVAILABLE TAX-EXEMPT BOND FINANCED PROPERTY TO THE ELDERLY AS PART OF ITS CHARITABLE PURPOSE & MISSION.

Schedule K (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number

84-1176989

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CORPORATION SHALL HAVE ONE SOLE MEMBER, NAMELY, CHRISTIAN LIVING COMMUNITIES, A COLORADO NONPROFIT CORPORATION (FORMERLY KNOWN AS CHRISTIAN LIVING VENTURES), THAT HAS BEEN FORMED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL AND SCIENTIFIC PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS RECEIVED AN EXEMPTION UNDER SECTION 501(C)(3) OF THE TAX CODE.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBER OF THIS CORPORATION SHALL HAVE THE AUTHORITY TO ELECT AND REMOVE THE BOARD OF DIRECTORS AND APPROVE THE APPOINTMENT OF THE PRESIDENT OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBER OF THIS CORPORATION SHALL HAVE THE AUTHORITY TO REMOVE THE BOARD OF DIRECTORS, APPROVE THE APPOINTMENT OF THE PRESIDENT OF THE BOARD, APPROVE AMENDMENTS TO BYLAWS, APPROVE THE INCURRENCE OF ANY PROMISSORY NOTE, DEBT INSTRUMENT OR THE GUARANTY OF ANY INDEBTEDNESS BY OR ON BEHALF OF THE CORPORATION IN EXCESS OF $10,000, AUTHORIZE DISTRIBUTIONS OF EXCESS CASH ALLOWED TO BE DISTRIBUTED IN ACCORDANCE WITH ANY BOND DOCUMENTS BINDING ON THE CORPORATION, APPROVE A PLAN OF MERGER, APPROVE A SALE, LEASE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY OF THE CORPORATION, WITH OR WITHOUT GOODWILL, OTHERWISE THAN IN THE USUAL AND REGULAR COURSE OF BUSINESS, FILE FOR VOLUNTARY PROTECTION UNDER ANY BANKRUPTCY OR INSOLVENCY LAW FOR THE BENEFIT OF THE CORPORATION OR ACQUIESCE IN AN INVOLUNTARY FILING MADE AGAINST THE CORPORATION BY ANY CREDITOR OF THE CORPORATION AND ADOPT A PLAN OF SHARING OF EMPLOYEES OR OTHER ASSETS OF THE CORPORATION OR AMEND ANY BENEFITS PLANS APPLICABLE TO EMPLOYEES OF THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 GOES THROUGH AN INTERNAL REVIEW BY THE CFO OF CHRISTIAN LIVING COMMUNITIES. A COPY OF THE RETURN WILL BE PROVIDED TO THE ENTIRE BOARD, PRIOR TO SUBMISSION TO IRS, FOR COMMENTS AND CLARIFICATION.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, EACH DIRECTOR AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS REVIEWS AND SIGNS A STATEMENTS WHICH AFFIRMS THAT THEY A) HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAVE READ AND UNDERSTAND THE POLICY, C) HAVE AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTAND THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
FORM 990, PART VI, SECTION B, LINE 15	THE PARENT ORGANIZATION, CHRISTIAN LIVING COMMUNITIES, DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO / EXECUTIVE DIRECTOR AND USES THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY / STUDY, AND APPROVAL BY THE BOARD / COMPENSATION COMMITTEE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024.
FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL STATEMENTS AND FORM 990 RETURNS ARE MADE AVAILABLE ONLINE AND UPON REQUEST. THE ORGANIZATION HAS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES AVAILABLE TO THE PUBLIC AT ITS EXECUTIVE OFFICE.
FORM 990, PART IX, LINE 11G	CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 6,922,491. MANAGEMENT AND GENERAL EXPENSES 971,001. FUNDRAISING EXPENSES 244,793. TOTAL EXPENSES 8,138,285.
FORM 990, PART XI, LINE 9:	TRANSFER OF EQUITY -1,596,271.
FORM 990, PART XII, LINE 2C	THE PROCESS IS CONSISTENT WITH PRIOR YEARS.
FORM 990 SOCIAL ACCOUNTABILITY REPORT FOR 2024	SUMMARY OF EVENTS / ACTIVITIES: OPERATION CHRISTMAS CHILD - RESIDENTS AT SOMEREN GLEN AND HOLLY CREEK CREATE BOXES FOR CHILDREN OVERSEAS - 220 BOXES - $4,200 ALZHEIMER'S MEMORY WALK - AWARENESS OF ALZHEIMER'S DISEASE - $5,500 AGED TO PERFECTION - HONOR A COMMUNITY PERSON FOR THEIR SERVICE - $0 BLANKETS & SWEATERS FOR BABIES - RESIDENTS KNITTED BLANKETS AND SWEATERS FOR BABIES IN LOCAL HOSPITALS - RESIDENTS WERE ABLE TO SHARE THEIR TALENTS WITH OTHERS $3,000 TOYS FOR GOD'S KIDS - RESIDENTS MAKE WOODEN CARS FOR LOCAL SCHOOLS AND CHILDREN IN THIRD WORLD COUNTRIES - ONGOING, RESIDENTS ARE KEPT BUSY AND GIVEN A SENSE OF FULLFILMENT $2,500 SUNDAY OFFERINGS: FOOD BANK OF THE ROCKIES, SALVATION ARMY, PROJECT SANCTUARY, DOCTORS WITHOUT BORDERS, PAAV INTERNATIONAL MINISTRIES, ST FRANCES CENTER, MILE HIGH MINISTRIES, DENVER RESCUE MISSION, HABITAT FOR HUMANITY, INTERNATIONAL JUSTICE MISSION, NORTH LITTLETON PROMISE, STREET'S HOPE - ONGOING - WEEKLY BASIS $40,350 (TOTAL CHAPEL OFFERINGS DISTRIBUTED) EMPLOYEES CRITICAL NEEDS RELIEF SERVICES - $9,970 HEARING CLINICS, FLU SHOTS, SUPPORT GROUPS FOR PARKINSONS, LOW VISION, FAMILY COUNCIL, CAREGIVERS, COMMUNITY RECYCLING EVENT, TRANSPORTATION - GROCERY TRIPS, MEDICAL APPOINTMENTS, OUTINGS, POSTAL VAN, BOOKMOBILE, PODIATRIST, THRIFT SHOPS FOR RESIDENTS, CPR CLASSES, FIRST AID CLASSES - $239,225 CLN DONOR RELATIONS SUPPORT RESIDENT CARE TO SUPPORT RESIDENTS IN NEED OF FINANCIAL ASSISTANCE - $57,840 VOLUNTEERS IN ALL COMMUNITIES ENGAGED IN VARIOUS ACTIVITIES IN CLC COMMUNITIES - $996,900 CLERMONT PARK, HOLLY CREEK, SOMEREN GLEN, DV, CPW, CGJ = 33,230 HRS. (33,230 X $30) VOLUNTEER HOURS DONATED BY EXECUTIVE STAFF TO THE FOLLOWING ORGANIZATIONS: LEADINGAGE, LEADINGAGE COLORADO, CONSULTING, MENTORING, CARE TRANSITIONS, BIOMEDICAL ETHICS COMMITTEE, SOUTH DENVER CARE CONTINUUM LEADERSHIP, $11,340 DON - 60, STEVE -60, MICHELLE -60 = 180 HOURS X $63 = $11,340 MEMBERSHIP / AFFILIATIONS BY STAFF - LEADINGAGE, LEADINGAGE COLORADO, COLORADO COMMISSION ON AGING, COLORADO CPA SOCIETY, COLORADO GERONTOLOGICAL SOCIETY, DENVER SEMINARY, MOUNTAIN STATES EMPLOYER'S COUNCIL HEALTH CARE ADVISORY BOARD, STATE OF COLORADO LICENSED PROFESSIONAL COUNSELOR EXAMINERS BOARD, FIGHTING BLINDNESS FOUNDATION, AMERICAN ASSOCIATION OF NURSE EXECUTIVES, ASSOCIATION FOR PROFESSIONALS IN INFECTION CONTROL, AMERICAN SENIOR HOUSING ASSOCIATION. SUBSIDIZED ALLOWANCES TO RESIDENTS UNABLE TO PAY FULLY ESTABLISHED RATES HUD INTERNAL - $121,835 PAYMENT FOR ITEMS FOR RESIDENTS NOT REIMBURSED UNDER MEDICAID UNREALIZED INCOME FROM TOTAL LONGTERM CARE, MEDICAID AND MEDICAID BED HOLDS INTERNAL - $808,301 TOTAL IMPACT IN 2024 $2,301,142- WHICH IS 3.2% OF OPERATIONAL REVENUE AND 3.27% OF OPERATING EXPENSES
FORM 990	CLC HAS A MEMBERSHIP OR AFFILIATION WITH THE FOLLOWING GROUPS: AFFORDABLE HOUSING MANAGEMENT ASSOCIATION (AHMA), LEADINGAGE, LEADINGAGECO, ARAPAHOE COUNTY COUNCIL ON AGING, ASSISTED LIVING FEDERATION FO AMERICA (ALFA) BARNABAS FOUNDATION, BETTER BUSINESS BUREAU (BBB) CENTER FOR AGING SERVICES TECHNOLOGY (CAST), CHRISTIAN REFORMED CHURCH (CRC) COLORADO COMMISSION ON AGING (CCOA), COLORADO CULTURE CHANGE COALITION (CCC), COLORADO FOUNDATION FOR MEDICAL CARE BOARD OF DIRECTORS (CFMC), COLORADO GERONTOLOGICAL SOCIETY (CGS), COUNCIL OF REFORMED CHARITIES (CORC), COVENANT HEALTH NETWORK (CHN), EAST COALITION FOR SENIORS, EDEN ALTERNATIVE, HOUSING AND URBAN DEVELOPMENT (HUD), NATIONAL AFFORDABLE HOUSING MANAGEMENT ASSOCIATION (NAHMA), NATIONAL PRIVATE DUTY ASSOCIATION (NPDA), REFORMED CHURCHES OF AMERICA (RCA), ROTARY CLUB, SOUTH METRO CHAMBER OF COMMERCE, SOUTHWEST COALITION FOR SENIORS, WEST COALITION FOR SENIORS, WOMEN IN LEADERSHIP.
FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES	THROUGH THE ORGANIZATION'S MISSION, ESTIMATED DIRECT AND INDIRECT COSTS OF PROVIDING CHARITY CARE HAVE BEEN ESTIMATED USING ACTUAL COSTS AND OPERATIONAL PROJECTIONS. COSTS FOREGONE APPROXIMATE $1,147,000 FOR THE YEAR ENDED DECEMBER 31, 2024. UNCOMPENSATED CHARGES PROVIDED TO RESIDENTS UNDER THE MEDICAID PROGRAM, WHICH IS FUNDED FROM OPERATIONS, WAS APPROXIMATELY $808,000 FOR THE YEAR ENDED DECEMBER 31, 2024.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

CHRISTIAN LIVING NEIGHBORHOODS

Employer identification number

84-1176989

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)CHRISTIAN LIVING COMMUNITIES 9570 S KINGSTON CT SUITE 300 ENGLEWOOD,CO80112 45-5475166	PARENT / RETIREMENT COMMUNITY	CO	501(C)(3)	LINE 10	N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) CHRISTIAN LIVING SERVICES DBA CAPELLA LIVING 9570 S KINGSTON CT STE 300 ENGLEWOOD,CO80112 37-1753293	CONSULTING FOR SENIOR LIVING	CO	N/A	C					No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: ENRICHING SENIORS THROUGH SERVICES AND CARE THAT REFLECTS CHRISTIAN LOVE, RESPECT AND COMPASSION.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	2
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	1
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	608
6	Total number of volunteers (estimate if necessary) .............	6	337
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	372,088	171,107
9	Program service revenue (Part VIII, line 2g) .........	68,944,239	72,595,367
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,667,049	2,753,765
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,007,524	1,200,856
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	72,990,900	76,721,095
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	157,437	258,316
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	26,847,655	28,814,418
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 1,927,647
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	42,377,348	43,273,249
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	69,382,440	72,345,983
19	Revenue less expenses. Subtract line 18 from line 12.......	3,608,460	4,375,112
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	228,612,437	229,513,416
21	Total liabilities (Part X, line 26).............	249,492,815	246,584,396
22	Net assets or fund balances. Subtract line 21 from line 20.....	-20,880,378	-17,070,980

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 62,522,052 including grants of $ 258,316 ) (Revenue $ 72,595,367 )
	THE ORGANIZATION PROVIDES INDEPENDENT LIVING SERVICES, ASSISTED LIVING CARE AND NURSING HOME CARE FOR THE SENIOR ADULTS. WE MINISTER TO SENIOR ADULTS THROUGH A CONTINUUM OF SERVICES AND CARE THAT REFLECTS CHRISTIAN LOVE, RESPECT AND COMPASSION AND THAT ENRICHES THE QUALITY AND DIGNITY OF LIFE FOR EACH INDIVIDUAL. THE ORGANIZATION SERVED APPROXIMATELY 1,100 PEOPLE THROUGH THE COORDINATION AND MANAGEMENT OF ACTIVITIES OF THE AFFILIATED 501(C)(3) ORGANIZATIONS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses62,522,052

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) JILL VITALE-AUSSEM...................................................................... CEO	10.00 ................. 30.00	X	X		0	528,306	39,484
(2) JAYNE KELLER...................................................................... CHIEF OPERATING OFFICER	20.00 ................. 20.00		X		0	347,383	21,196
(3) BRYON CHILDS...................................................................... CFO	1.00 ................. 40.00		X		0	344,901	22,688
(4) MICHELLE FRATERNALI...................................................................... EXECUTIVE DIRECTOR	40.00 ................. 0.00			X	162,941	0	19,127
(5) ANGELA ALLEN...................................................................... VP OF CLINICAL AND COMPLIANCE	40.00 ................. 0.00			X	162,506	0	10,255
(6) BIMA DHAKAL...................................................................... RN	40.00 ................. 0.00			X	155,273	0	8,709
(7) STEPHEN DEBELLE...................................................................... COMMUNITY EXECUTIVE DIRECTOR	40.00 ................. 0.00			X	150,694	0	16,189
(8) DON BACKSTROM...................................................................... COMMUNITY EXECUTIVE DIRECTOR	40.00 ................. 0.00			X	141,225	0	13,300

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	772,639	1,220,590	150,948

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	171,107

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		171,107

		Business Code
2a	NET PATIENT SERVICE REVENUE	623000	70,073,301	70,073,301
b	AMORTIZATION OF ENTRY FEE	623000	2,169,120	2,169,120
c	MANAGEMENT FEES	541610	352,946	352,946
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		72,595,367

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,778,798			1,778,798
4 Income from investment of tax-exempt bond proceeds			438,133			438,133
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	586,940
b	Less: cost or other basis and sales expenses	7b	0	50,106
c	Gain or (loss)	7c	586,940	-50,106
d	Net gain or (loss).........			536,834			536,834
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	EMPLOYEE/GUEST/CATERING MEAL INCO		623000	404,740			404,740
b	INSURANCE PROCEEDS		900099	287,719			287,719
c	COMM. FEES AND ACCESS DUES		623000	105,264			105,264
d	All other revenue ....			403,133			403,133
e	Total. Add lines 11a–11d ......			1,200,856
12	Total revenue. See instructions.....			76,721,095	72,595,367	0	3,954,621

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	258,316	258,316
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	24,059,270	20,465,011	2,870,577	723,682
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	2,770,116	2,356,283	330,510	83,323
10	Payroll taxes ...........	1,985,032	1,688,484	236,840	59,708
11	Fees for services (non-employees):
a	Management ......	5,646,721	4,803,147	673,726	169,848
b	Legal .........	437,664	372,281	52,219	13,164
c	Accounting ...........	140,177	119,236	16,725	4,216
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	155,500	155,500
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	8,138,285	6,922,491	971,001	244,793
12	Advertising and promotion ....	258,021	219,475	30,785	7,761
13	Office expenses .......	4,082,505	3,472,612	487,095	122,798
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	1,580,323	1,344,236	188,552	47,535
17	Travel ............	47,907	40,750	5,716	1,441
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	9,631	8,192	1,149	290
20	Interest ...........	4,289,513	3,648,695	511,793	129,025
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	8,122,327	6,908,917	969,097	244,313
23	Insurance ...	368,619	118,593	250,026
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	DIETARY EXPENSE	6,242,379	6,242,379
b	ALLOCATED EXPENSES FROM	1,064,825	905,749	127,047	32,029
c	MEDICAL SUPPLIES	778,110	778,110
d	REPAIRS	773,760	658,167	92,319	23,274
e	All other expenses	1,136,982	1,035,428	81,107	20,447
25	Total functional expenses. Add lines 1 through 24e	72,345,983	62,522,052	7,896,284	1,927,647
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			7,897,766	1	6,964,857
2	Savings and temporary cash investments .........			33,969,796	2	35,931,350
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			7,369,173	4	5,734,770
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			211,212	8	204,168
9	Prepaid expenses and deferred charges ......			1,401,888	9	313,269
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	245,763,418
b	Less: accumulated depreciation	10b	107,618,972	137,637,077	10c	138,144,446
11	Investments—publicly traded securities .			34,188,642	11	35,758,672
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			5,936,883	15	6,461,884
16	Total assets. Add lines 1 through 15 (must equal line 33)...			228,612,437	16	229,513,416

17	Accounts payable and accrued expenses .....	8,758,019	17	5,563,183
18	Grants payable ...		18
19	Deferred revenue .........	122,907,909	19	127,564,199
20	Tax-exempt bond liabilities .........	115,772,005	20	111,002,865
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	2,054,882	25	2,454,149
26	Total liabilities. Add lines 17 through 25..	249,492,815	26	246,584,396

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	-21,582,312	27	-17,759,513
28	Net assets with donor restrictions ...........	701,934	28	688,533
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-20,880,378	32	-17,070,980
33	Total liabilities and net assets/fund balances ........	228,612,437	33	229,513,416