Civic Intelligence

Covenant Enabling Residences of Illinois

EIN 36-3731196 • 501(c)3 • Oak Forest, IL

Profile

Provide high-quality living opportunities for adults with developmental disabilities in a christian environment on behalf of the evangelical covenant church.

15841 Terrace DriveOak Forest, IL 60452

www.cerofillinois.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

29th percentile

-4.4%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

86th percentile

$170,242

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

17th percentile

-9.5%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,076,608

Down $217,240 (-9.5%) from 2024

Liabilities

Down

$437,181

Down $85,316 (-16%) from 2024

Net Assets

Down

$1,639,427

Down $131,924 (-7.4%) from 2024

Revenue

Up

$2,984,514

Up $223,859 (+8.1%) from 2024

Expenses

Up

$3,116,438

Up $308,647 (+11%) from 2024

Net Income

Down

-$131,924

Down $84,788 (-180%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2016: $2,090,464Liabilities 2016: $604,870Net Assets 2016: $1,485,5942016Assets 2017: $2,147,544Liabilities 2017: $632,044Net Assets 2017: $1,515,5002017Assets 2020: $2,114,962Liabilities 2020: $917,442Net Assets 2020: $1,197,5202020Assets 2021: $2,160,024Liabilities 2021: $554,234Net Assets 2021: $1,605,7902021Assets 2022: $2,304,106Liabilities 2022: $549,572Net Assets 2022: $1,754,5342022Assets 2023: $2,378,166Liabilities 2023: $559,679Net Assets 2023: $1,818,4872023Assets 2024: $2,293,848Liabilities 2024: $522,497Net Assets 2024: $1,771,3512024Assets 2025: $2,076,608Liabilities 2025: $437,181Net Assets 2025: $1,639,4272025

Highlighted filing

2025

Assets$2,076,608
Liabilities$437,181
Net Assets$1,639,427

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,580,891Expenses 2016: $1,619,949Net Income 2016: -$39,0582016Revenue 2017: $1,704,078Expenses 2017: $1,674,172Net Income 2017: $29,9062017Revenue 2020: $1,976,474Expenses 2020: $1,980,946Net Income 2020: -$4,4722020Revenue 2021: $2,463,929Expenses 2021: $2,055,659Net Income 2021: $408,2702021Revenue 2022: $2,309,472Expenses 2022: $2,160,728Net Income 2022: $148,7442022Revenue 2023: $2,575,655Expenses 2023: $2,511,701Net Income 2023: $63,9542023Revenue 2024: $2,760,655Expenses 2024: $2,807,791Net Income 2024: -$47,1362024Revenue 2025: $2,984,514Expenses 2025: $3,116,438Net Income 2025: -$131,9242025

Highlighted filing

2025

Revenue$2,984,514
Expenses$3,116,438
Net Income-$131,924

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 31, 2025
Return Version
2024v5.2
Gross Receipts
$3,014,250
Mission and Program Overview

Mission

Provide high-quality living opportunities for adults with developmental disabilities in a christian environment on behalf of the evangelical covenant church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,147,078$1,079,373▼ $67,705
Savings and Temporary Cash Investments$788,973$536,497▼ $252,476
Accounts Receivable$352,024$447,053▲ $95,029
Prepaid Expenses and Deferred Charges$5,773$13,685▲ $7,912
Total Assets$2,293,848$2,076,608▼ $217,240
Liabilities
Other Liabilities$263,267$225,903▼ $37,364
Accounts Payable and Accrued Expenses$259,230$211,278▼ $47,952
Total Liabilities$522,497$437,181▼ $85,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,717,115$1,585,185▼ $131,930
Net Assets With Donor Restrictions$54,236$54,242▲ $6
Total Net Assets Fund Balance$1,771,351$1,639,427▼ $131,924
Total Liabilities and Net Assets / Fund Balance$2,293,848$2,076,608▼ $217,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$849,632$1,046,697$1,896,329
Equipment$59,029$463,380$522,409
Land$158,480-$158,480
Leasehold Improvements$12,232$37,278$49,510
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave BoggsAssistant SecretaryPT-$170,242$170,242
Dave Boggs--$126,703$43,539$170,242
Tracy ChristensonControllerFT-$134,361$134,361
Tracy Christenson--$102,598$15,483$118,081
Jennifer ZelekExecutive DirectorFT$98,918$13,334$112,252
Jennifer Zelek--$98,918$13,334$112,252

Board Members and Trustees

NameTitle
Mandy OlsonChair
David AndersonDirector
David DwightDirector
Kiersten LundgrenDirector
Scott MacdonaldSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$93,057
Program Service Revenue
$2,738,939
Investment Income
$4,008
Other Revenue
$148,510
All Other Contributions
$47,073
Change in Net Assets
$-131,924

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,984,514
Revenue Not Reported on Form 990
$29,736
Total Revenue per Audited Statements
$3,014,250
Total Revenue per Form 990
$2,984,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,074,659
Other Expenses$1,041,779
Total Fundraising Expense$2,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,717,530$0$0$1,717,530
Other Employee Benefits$221,934$6,135$0$228,069
Other Expenses$165,783$0$0$165,783
All Other Expenses$146,210$7,900$2,083$156,193
Payroll Taxes$129,060$0$0$129,060
Fees for Services Other$80,330$22,320$0$102,650
Fees for Services Accounting$0$101,105$0$101,105
Insurance$87,715$0$0$87,715
Depreciation Depletion$71,106$0$0$71,106
Office Expenses$64,573$6,388$0$70,961
Occupancy$53,767$0$0$53,767
Interest$13,577$0$0$13,577
Total Functional Expenses$2,970,217$144,138$2,083$3,116,438

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,146,174
Expenses per Audited Statements$3,116,438
Total Expenses per Form 990$3,116,438
Expenses Not Reported on Form 990$29,736
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,156
Fundraising Direct Expenses$29,736
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$80,140$34,156$17,484$16,672
Total Events$80,140$34,156$29,736$4,420
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Notes Payable- (harmony - Related Party)$135,224
Mortgage Notes Payable - (bjorklund - Related Party)$56,033
Vehicle Loan - (bjorklund - Related Party)$34,646
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Covenant Enabling Residences of Illinois
EIN
36-3731196
Phone
7086872038
Address
15841 Terrace Drive, Oak Forest, IL 60452
Doing Business As
Covenant Ability Network of Illinois

Signing Officer

Name
Tracy Christenson
Title
Controller
Phone
7086872038
Signed
2025-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Christenson
Formed
1990
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
64
Volunteers
0

Preparer

Firm
Roche Scholz Roche & Walsh Ltd
Address
9480 Enterprise Dr, Mokena, IL 60448
Preparer
Cathryn Kelly
Phone
7083263939
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The solemember of this corporation is covenant initiative for care inc., an illinois not-for-profit corporation.

Pt VI, Line 7A

Covenant initiatives for care inc., the sole member of this corporation may appoint or remove any board member at any time with or without cause, whenever in the judgement of the member the best interest of the corporation would be served thereby.

Pt VI, Line 11B

Form 990 is presented for review at the regular board meeting immediately before being filed by the program administrator for the approval of the board.

Pt VI, Line 12C

The conflict of interest policy is distributed, reviewed and signed by each board member annually.

Pt VI, Line 15A

Covenant initiatives for care inc., approves the administrators compensation.

Pt VI, Line 19

Governing documents, conflict of interest policy, and financial statements will be made available to the public upon written request to the organization.

Financial Statement Notes

Pt XI, Line 2D

Fundraising event direct expenses - 29,736

Pt XII, Line 2D

Fundraising event direct expenses - 29,736

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueTotalAmt0144090
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01717530
IRS990/OtherSalariesAndWagesGrp/TotalAmt01717530
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0129060
IRS990/PayrollTaxesGrp/TotalAmt0129060
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05773
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013685
IRS990/PrincipalOfficerNm0Tracy Christenson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623210
IRS990/ProgramServiceRevenueGrp/BusinessCd1623210
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENT ROOM AND BOARD
IRS990/ProgramServiceRevenueGrp/Desc1GOVERNMENT AGENCY CONTRACTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0380710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12358229
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106069
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02466
IRS990/PYOtherExpensesAmt0939443
IRS990/PYOtherRevenueAmt0-11749
IRS990/PYProgramServiceRevenueAmt02663869
IRS990/PYRevenuesLessExpensesAmt0-47136
IRS990/PYSalariesCompEmpBnftPaidAmt01868348
IRS990/PYTotalExpensesAmt02807791
IRS990/PYTotalRevenueAmt02760655
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-131924
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02738939
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0788973
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0536497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02980506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02758189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02575321
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02309413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02463582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013087011
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02466
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0334
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0247
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07114
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt013087011
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02980506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02758189
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02575321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02309413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02463582
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013087011
IRS990ScheduleA/TotalSupportAmt013094125
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0849632
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01046697
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01896329
IRS990ScheduleD/EquipmentGrp/BookValueAmt059029
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0463380
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0522409
IRS990ScheduleD/ExpensesNotReportedAmt029736
IRS990ScheduleD/ExpensesSubtotalAmt03116438
IRS990ScheduleD/LandGrp/BookValueAmt0158480
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0158480
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012232
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt037278
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt049510
IRS990ScheduleD/OtherExpensesIncludedAmt029736
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056033
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1135224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt234646
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE NOTES PAYABLE - (BJORKLUND - RELATED PARTY)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MORTGAGE NOTES PAYABLE- (HARMONY - RELATED PARTY)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2VEHICLE LOAN - (BJORKLUND - RELATED PARTY)
IRS990ScheduleD/OtherRevenueAmt029736
IRS990ScheduleD/RevenueNotReportedAmt029736
IRS990ScheduleD/RevenueSubtotalAmt02984514
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT DIRECT EXPENSES - 29,736
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT DIRECT EXPENSES - 29,736
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01079373
IRS990ScheduleD/TotalExpensesPerForm990Amt03116438
IRS990ScheduleD/TotalLiabilityAmt0225903
IRS990ScheduleD/TotalRevenuePerForm990Amt02984514
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03014250
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03146174
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt045984
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt045984
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029736
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01278
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01278
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala Event
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010731
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010731
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt080140
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt080140
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034156
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034156
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04420
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017484
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017484
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0243
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0243
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false

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