Christian Living Communities
Legal name: Christian Living Neighborhoods
Nonprofit profile at a glance
- EIN
- 841176989
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Englewood, CO, United States
- Phone
- 720-974-3642
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $76,721,095
- Expenses
- $72,345,983
- Assets
- $229,513,416
- Liabilities
- $246,584,396
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JILL VITALE-AUSSEM (CEO)
- MICHELLE FRATERNALI (EXECUTIVE DIRECTOR)
- STEPHEN DEBELLE (COMMUNITY EXECUTIVE DIRECTOR)
- DON BACKSTROM (COMMUNITY EXECUTIVE DIRECTOR)
Highest reported compensation
- JILL VITALE-AUSSEM (CEO): $567,790 total reported compensation
- JAYNE KELLER (CHIEF OPERATING OFFICER): $368,579 total reported compensation
- BRYON CHILDS (CFO): $367,589 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Christian Living Communities enriches the quality and dignity of life for older adults through services and care that reflect Christian love, respect, and compassion toward each individual. As a **non-profit organization**, CLC is committed to our mission - **to enrich the lives of older adults** - as the cornerstone of all decision making. We are accountable to an all-volunteer **board of directors** , not shareholders. This means that rather than focusing on maximizing profits in the interest of shareholders, CLC prioritizes residents' well-being above all else. Our profits are managed for the future growth of our organization to ensure its vitality and ability to meet and grow our mission.
What it reported doing in 2024
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.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 60
- Accountability: 62
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.2%; rating input score 80
- Program expense ratio: 86.4%; rating input score 86
- Fundraising efficiency: $0.09 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 50%; rating input score 50; 13th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.7%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 3.17; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 1.07; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 1.3%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 3.2% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: 1% per year; rating input score 100; 10th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 80.2% of revenue deployed · 86.4% of spending went to programs
- Governance: 1 of 2 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $62.5M in reported program spending
- Leadership: top reported pay $568K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Independent voting board scored 50/100.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Review — Sustainability: Operating margin scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.