2014-10-06T08:48:41-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-01-01 410711588 ECUMEN ECUM 6517664300 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 DENNIS JOHNSON CFO & SENIOR VICE PRESIDENT 6517664300 2014-09-26 1 TERRANCE O'REILLY P00068340 6123764500 2013 2015-11-30 17:44:51Z KATHRYN R ROBERTS 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 140330380 1 0 9386 X WWW.ECUMEN.ORG X 1923 MN TO OWN, OPERATE, MANAGE & SUPPORT SENIOR LIVING AND HEALTH CARE COMMUNITIES. 15 15 4016 970 0 0 2387462 5659867 142022061 138900293 1003681 612796 181351 -5681974 145594555 139490982 59731 62901 0 0 78107574 75637418 0 0 227412 69131020 66882169 147298325 142582488 -1703770 -3091506 286445230 297602186 245852698 257386658 40592532 40215528 WE CREATE HOMES FOR OLDER ADULTS, WHEREVER THEY CHOOSE TO LIVE. 0 0 129007424 62901 138900293 ECUMEN IS A MINNESOTA NONPROFIT CORPORATION ORGANIZED PRIMARILY TO OWN, OPERATE, MANAGE AND SUPPORT SENIOR LIVING AND HEALTH CARE COMMUNITIES. HOUSING AND SERVICES FOR SENIORS ARE PROVIDED AT ECUMEN COMMUNITIES THROUGH A CONTINUUM OF CARE, INCLUDING VARIOUS LEVELS OF RESIDENTIAL LIVING AND SKILLED NURSING AS WELL AS OTHER COMMUNITY-BASED PROGRAMS AND SERVICES, INCLUDING HOME HEALTH CARE AND OUTPATIENT THERAPIES. AS OF DECEMBER 31, 2013, ECUMEN AND ITS AFFILIATES OWNED OR LEASED 50 HEALTH CARE AND OTHER FACILITIES, INCLUDING 10 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SUBSIDIZED HOUSING PROJECTS. AN ADDITIONAL 22 HEALTH CARE AND OTHER FACILITIES WERE MANAGED FOR UNRELATED THIRD-PARTY OWNERS. 129007424 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 425 0 4016 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X DENNIS JOHNSON 6517664300 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 ROBERT KARRICK CHAIR 1.00 X X 0 0 0 ROBERT HOFFMAN VICE CHAIR 1.00 X X 0 0 0 REVEREND KRISTINE LINNER SECRETARY 1.00 X X 0 0 0 GAIL OLSON TREASURER 1.00 X X 0 0 0 LYNN ANDERSON DIRECTOR 1.00 X 0 0 0 ANN BARKELEW DIRECTOR 1.00 X 0 0 0 DEBBIE CERVENKA DIRECTOR 1.00 X 0 0 0 ROBERTA CORDANO DIRECTOR 1.00 X 0 0 0 LISA DEVERELL DIRECTOR 1.00 X 0 0 0 KEITH HALLELAND DIRECTOR 1.00 X 0 0 0 OLIVIA MASTRY DIRECTOR 1.00 X 0 0 0 RICHARD OLSON DIRECTOR 1.00 X 0 0 0 JOHN PETRABORG DIRECTOR 1.00 X 0 0 0 ANNE SIMPSON DIRECTOR 1.00 X 0 0 0 LOANNE THRANE DIRECTOR 1.00 X 0 0 0 DARRELL TUKUA DIRECTOR 1.00 X 0 0 0 KATHRYN ROBERTS PRESIDENT & CEO 39.00 1.00 X 386863 0 59396 STEPEHN ORDAHL SENIOR VP BUSINESS DVLPMNT. & PHIL. 39.00 1.00 X 204552 0 35369 DENNIS JOHNSON CFO & SENIOR VP 39.00 1.00 X 286010 0 46989 GILBERT ACEVEDO SENIOR VP OF OERATIONS 39.00 1.00 X 102065 0 1694 ROBIN BALCK SR VP HR & STRATEGIC ALIGNMENT 39.00 1.00 X 177439 0 19659 LARRY JORGENSEN VP OF INFORMATION TECHNOLOGY & CIO 40.00 X 158262 0 13914 ERIC SCHUBERT VP OF COMMUNICATIONS 40.00 X 156514 0 13617 SHELLEY KENDRICK VP OPERATIONS 40.00 X 174705 0 27712 JULIE MURRAY VP OF MARKETING & DEVELOPMENT 40.00 X 149679 0 13693 JOHN KORSENDORFER EXECUTIVE DIRECTOR 40.00 X 128460 0 23362 CAROL KVIDT REGIONAL DIRECTOR 40.00 X 126178 0 22159 JENNIFER PFEFFER EXECUTIVE DIRECTOR 40.00 X 112418 0 35577 CYNTHIA MOWAN VP OF FINANCE 40.00 X 126758 0 21142 PAUL LIBBON REGIONAL DIRECTOR 40.00 X 133332 0 10828 2423235 0 345111 20 0 1 0 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55401 AUDIT & TAX 324985 GRAY PLANT MOOTY & BENNET 80 S 8TH STREET SUITE 500 MINNEAPOLIS MN 55402 LEGAL 304151 AP MIDWEST 6701 WEST 23RD STREET ST LOUIS PARK MN 55426 CONSTRUCTION 268924 LINCOLN WASTE 500 COTTAGE GROVE ROAD BLOOMFIELD CT 06002 TRASH SERVICE 239744 BRAVO WELLNESS LLC 20445 EMERALD PARKWAY DRIVE SW 40 CLEVELAND OH 44135 WELLNESS SCREENING 130972 6 62100 138397 340161 1258897 3860312 10575 5659867 NURSING REVENUE 623000 70474813 70474813 ASSISTED LIVING FEES 623000 64286222 64286222 MANAGEMENT FEES 541610 1876997 1876997 OTHER OPERATING FEES 623000 939193 939193 TRANSPORTATION REVENUE 623000 626215 626215 696853 696853 138900293 587881 587881 140856 0 140856 140856 140856 740748 84113 376970 422976 363778 -338863 24915 24915 23739 138397 39452 -15713 -15713 82446 0 82446 82446 CAFE/CATERING REVENUES 722320 483708 483708 MISCELLANEOUS 900099 391425 391425 FACILITY USE FEES 713940 191622 191622 -6956318 -6956318 -5889563 139490982 138900293 0 -5069178 62901 62901 2028128 202813 1825315 56865594 51835594 4947111 82889 1404393 1184453 207866 12074 10411291 9825130 561721 24440 4928012 4507183 398548 22281 4342766 4342766 126646 65127 61519 138071 13807 124264 14250668 13396329 844097 10242 672799 578860 79207 14732 1175246 885942 280119 9185 7879824 7015243 864581 1011318 856471 146115 8732 667631 536177 94684 36770 10287131 9140308 1146823 10426980 9104174 1322806 1042149 844088 198061 RESIDENT CARE SUPPLIES 10135372 10135372 SURCHARGE 2020097 2020097 EQUIP. RENTAL & MAINT. 1341365 1157714 182246 1405 BAD DEBT EXPENSE 523555 522099 1456 840551 774776 62569 3206 142582488 129007424 13347652 227412 12484794 15436857 3122894 3626816 13579524 12058837 274829 660909 14898 14014 534970 986708 297042807 87622352 211624567 209420455 20421649 24533336 2528272 2834301 649164 649143 6947814 5692437 14261855 21688373 286445230 297602186 12242252 14361490 636597 528543 154821655 147555453 175551 126972 74248408 91516353 3728235 3297847 245852698 257386658 X 36558343 32751868 597122 3780565 3437067 3683095 40592532 40215528 286445230 297602186 X -3091506 2376294 132180 206028 X 0 1 X 1 0 X 1763571 2164152 2908487 2387462 5659867 14883539 120431745 122561527 136730832 142022061 138900293 660646458 122195316 124725679 139639319 144409523 144560160 675529997 0 0 0 675529997 650311 723775 762798 1019793 728737 3885414 650311 723775 762798 1019793 728737 3885414 345790 393041 340039 1067745 1172940 3319555 123191417 125842495 140742156 146497061 146461837 682734966 0.98940 0.99010 0.00570 0.00690 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: SPECIAL EVENT REVENUES FACILITY USE FEES MISCELLANEOUS INCOME CAFE/CATERING REVENUES SALES OF INVENTORY RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 PART II-B, LINE 1: ECUMEN PAID $125,292 FOR MEMBERSHIP DUES TO AGING SERVICES OF MINNESOTA AND $44,883 FOR MEMBERSHIP DUES TO LEADING AGE. THESE AGENCIES ARE INVOLVED IN AGING SERVICES ISSUES RELATED TO LONG TERM CARE, SENIOR HOUSING AND SUPPORTIVE SERVICES THROUGH GRASSROOTS ADVOCACY AND EDUCATION. THESE ASSOCIATIONS DO CONDUCT LOBBYING ACTIVITIES ON BEHALF OF THEIR MEMBERS. THE DUES AMOUNTS SHOWN ARE THE TOTAL DUES PAID TO THE RESPECTIVE ASSOCIATIONS, BUT THE PERCENTAGE OF THE DUES ATTRIBUTABLE TO LOBBYING ACTIVITIES HAS NOT BEEN PROVIDED TO ECUMEN. 0 1 X 4034189 3441957 206028 0 218514 0 7463660 4242534 453360 133602 0 795307 0 4034189 4571333 615355 -205226 738928 4242534 3780013 1020634 223079 452393 4571333 3479595 933512 335034 968128 3780013 0.00000 0.49000 0.51000 1 0 13505324 13505324 253690751 71286760 182403991 24822961 16335592 8487369 5023771 5023771 209420455 TENANT SECURITY DEPOSITS 116518 BOND & MORTGAGE INDENTURE AGREEMENTS 18638472 WORKERS COMPENSATION RESERVE 2575000 OTHER 109091 LETTER OF CREDIT COLLATERAL 249292 21688373 ASSET RETIREMENT OBLIGATIONS 194353 INSURANCE CLAIMS RESERVES 3103494 3297847 X PART IV, LINE 2B: ECUMEN HOLDS IN TRUST SECURITY DEPOSIT AMOUNTS RECEIVED BY TENANTS OF THE PROJECT UPON MOVE-IN. TENANT SECURITY DEPOSITS ARE MAINTAINED IN AN INTEREST- BEARING SAVNGS ACCOUNT SEPARATE FROM ECUMEN'S OPERATING ACCOUNT. WITHDRAWLS ARE RESTRICTED TO REIMUBURSEMENTS OF TENANT'S SECURITY DEPOSITS. PART V, LINE 4: PERMANENT ENDOWMENT FUNDS ARE TO BE HELD IN PERPETUITY AND INCOME IS USED TO SUPPORT THE FACILITIES AND PROGRAMS OF ECUMEN. TERM ENDOWMENTS ARE HELD UNTIL THE SPECIFIC TIME OR EVENT HAS OCCURRED. PART X, LINE 2: THE ORGANIZATION HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND MINNESOTA CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE FEDERAL INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. INCOME OR LOSS FROM ACTIVITIES CONSIDERED UNRELATED TO ECUMEN'S TAX EXEMPT PURPOSE IS RECORDED IN THE ACCOUNTS OF ECUMEN SERVICES, INC. INCOME TAXES FOR ECUMEN SERVICES, INC. ARE RECORDED AT THE PREVAILING STATUTORY RATES AND ARE INCLUDED IN OPERATING EXPENSE. THERE WERE NO INCOME TAXES PAYABLE AT DECEMBER 31, 2013 OR DECEMBER 31, 2012. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. GREATEST GENERATION 54140 48563 5577 5577 2282 CHANGING AGING INVITATIONAL 2013 49553 35516 14037 700 3197 13381 657 479 2 58443 54318 4125 1000 3810 3475 650 4244 162136 138397 23739 700 4197 3810 22433 1307 7005 39452 -15713 1 EDUCATION GRANTS 39 48412 EMPLOYEE ASSISTANCE 14 14489 PART I, LINE 2: SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PROVIDE TUITION STATEMENTS PRIOR TO RECEIVING SCHOLARSHIP FUNDS. EMPLOYEE ASSISTANCE RECIPIENTS ARE REQUIRED TO PROVIDE BILLS AND OTHER EXPENSE STATEMENTS PRIOR TO RECEIVING ASSISTANCE FUNDS. X X X X 1 1 1 1 1 1 1 0 0 KATHRYN ROBERTS PRESIDENT & CEO 377651 0 0 0 9212 0 40772 0 18624 0 446259 0 0 0 STEPEHN ORDAHL SENIOR VP BUSINESS DVLPMNT. & PHIL. 197188 0 0 0 7364 0 19495 0 15874 0 239921 0 0 0 DENNIS JOHNSON CFO & SENIOR VP 279756 0 0 0 6254 0 30271 0 16718 0 332999 0 0 0 ROBIN BALCK SR VP HR & STRATEGIC ALIGNMENT 173381 0 0 0 4058 0 16653 0 3006 0 197098 0 0 0 LARRY JORGENSEN VP OF INFORMATION TECHNOLOGY & CIO 157752 0 0 0 510 0 13012 0 902 0 172176 0 0 0 ERIC SCHUBERT VP OF COMMUNICATIONS 154751 0 0 0 1763 0 11070 0 2547 0 170131 0 0 0 SHELLEY KENDRICK VP OPERATIONS 174128 0 0 0 577 0 15609 0 12103 0 202417 0 0 0 JULIE MURRAY VP OF MARKETING & DEVELOPMENT 146778 0 1350 0 1551 0 11947 0 1746 0 163372 0 0 0 JOHN KORSENDORFER EXECUTIVE DIRECTOR 119284 0 3759 0 5417 0 8160 0 15202 0 151822 0 0 0 PART I, LINES 4A-C GILBERT ACEVEDO - SEVERANCE PAYMENT - $68,924 KATHRYN ROBERTS - 457(F) - $17,500 DENNIS JOHNSON - 457(F) - $15,392 PART I, LINE 5 PURPOSE: THE PURPOSE OF THE PLAN IS TO REWARD INDIVIDUAL AND TEAM ACCOMPLISHMENTS OF MANAGEMENT AND PROFESSIONAL STAFF THAT MAKE SIGNIFICANT CONTRIBUTIONS TO THE ACHIEVEMENT OF BUDGETED FINANCIAL AND STRATEGIC GOALS AS ESTABLISHED BY ECUMEN. ELIGIBILITY: ELIGIBILITY FOR THE PLAN IS LIMITED TO REGULAR MANAGEMENT EMPLOYEES WHO RETAIN THE JOB TITLE OF MANAGER, DIRECTOR, SENIOR DIRECTOR, VICE PRESIDENT, SENIOR VICE PRESIDENT OR CHIEF EXECUTIVE LEVEL OF THE HOME OFFICE, AND TO MANAGEMENT STAFF LOCATED OUTSIDE THE HOME OFFICE WITH JOB TITLES OF ADMINISTRATOR, HOUSING MANAGER, AND DEPARTMENT HEAD. OTHER KEY EMPLOYEES MAY BE INCLUDED IN THE PLAN AS APPROVED BY THE CHIEF EXECUTIVE OFFICER. PLAN GOALS: VARIABLE PAY PLAN PAYMENTS ARE EARNED BASED ON ACHIEVING AN ACTUAL EBITDA (EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION & AMORTIZATION) FOR THE YEAR THAT FALLS WITHIN A RANGE OF 93% - 115% OF BUDGETED OPERATING EBITDA. HOME OFFICE PARTICIPANTS WILL HAVE ONLY ONE GOAL AROUND ECUMEN'S BUDGETED OPERATING EBITDA. LOCATION PARTICIPANTS WILL HAVE TWO GOALS, WITH 80% BASED ON LOCAL BUDGETED OPERATING EBITDA ACHIEVEMENT AND 20% ON CONSOLIDATED ACHIEVEMENT. BOTH THE LOCATION AND THE CONSOLIDATED THRESHOLDS MUST BE MET IN ORDER FOR A LOCATION TO RECEIVE A PAYOUT UNDER THIS PLAN. REGIONAL DIRECTORS HAVE THE SAME TWO GOALS WITH THE LOCAL GOAL BASED ON CAMPUS OPERATIONS. ECUMEN RESERVES THE RIGHT TO CHANGE THE EBITDA TO REFLECT CHANGES IN THE CURRENT BUSINESS PORTFOLIO. CHANGES ARE COMMUNICATED TO PARTICIPANTS. PART I, LINE 6 SEE THE NARRATIVE IN SCHEDULE J, PART III, RELATED TO PART I, LINE 5. THE BONUSES ARE BASED ON EBITDA (EARNINGS BEFORE INTEREST, TAXES, DEPRECIATION AND AMORTIZATION), WHICH IS CLOSELY RELATED TO BOTH REVENUES AND NET EARNINGS. NO BONUSES WERE EARNED IN 2012, SO NO BONUSES WERE PAID IN 2013. BONUSES WERE EARNED IN 2013 AND WILL BE PAID IN 2014. A CITY OF OWATONNA MN 416005444 690562AA1 2003-06-30 4120000 REFINANCING 0 0 0 B CITY OF OWATONNA MN 416005444 690595AD5 2006-03-16 7100000 NEW CONSTRUCTION 0 0 0 C CITY OF PINE CITY MN 416005456 722518AA5 2006-04-27 8100000 PURCHASE OF FACILITIES 0 0 0 D CITY OF PINE CITY MN 416005456 722507AF7 2006-05-17 17950000 NEW CONSTRUCTION 0 0 0 A 1280000 4120000 3841720 278280 2003 1 0 1 1 B 260000 7100000 504355 663836 404294 5527515 2007 0 0 1 1 C 800000 8100000 302750 7797250 2006 0 0 1 1 D 13945000 17950000 1300840 503787 1164496 14980877 2007 0 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 D 1 0 0 0 0 0 1 A 0 0 0 1 1 0 0 0 1 B 0 0 0 1 0 0 1 WELLS FARGO 10.000000000000 0 0 1 C 0 0 0 1 1 0 0 0 1 D 0 0 0 1 0 0 1 US BANK 10.000000000000 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF OWATONNA, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/01/2008 ISSUER NAME: CITY OF OWATONNA, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 02/28/2011 ISSUER NAME: CITY OF PINE CITY, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/14/2011 ISSUER NAME: CITY OF PINE CITY, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2011 ISSUER NAME: CITY OF LAKE CRYSTAL, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 07/31/2011 ISSUER NAME: CITY OF PARK RAPIDS, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 07/31/2011 ISSUER NAME: CITY OF WORTHINGTON, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2012 ISSUER NAME: CITY OF CHISAGO CITY, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 07/31/2012 A CITY OF LAKE CRYSTAL MN 416005294 509530AQ4 2006-08-16 9755000 REFINANCING 0 0 0 B CITY OF PARK RAPIDS MN 416005449 700728AK4 2006-10-24 5575000 NEW CONSTRUCTION 0 0 0 C CITY OF WORTHINGTON MN 416005656 98185TAD9 2007-05-14 7060000 REFINANCING 0 0 0 D CITY OF CHISAGO CITY MN 416005046 170121AP2 2007-11-15 6185000 NEW CONSTRUCTION 0 0 0 A 970000 9755000 600000 8838846 316154 2006 0 1 1 1 B 701250 5575000 376010 210062 4988928 2007 0 0 1 1 C 630000 7060000 475788 6311250 235629 37333 2007 1 0 1 1 D 360000 6185000 420642 337992 226366 5200000 2008 0 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 D 1 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF WORTHINGTON MN 416005656 98185QA50 2009-05-21 6730000 NEW CONSTRUCTION 0 0 0 B CITY OF APPLE VALLEY MN 410882559 03789WAE0 2010-03-29 5545000 NEW CONSTRUCTION 0 0 0 C CITY OF MAPLEWOOD MN 410882559 565566AE6 2010-07-01 5875000 NEW CONSTRUCTION 0 0 0 D CITY OF LAKE CRYSTAL MN 416005294 509530BG5 2010-08-10 6865000 NEW CONSTRUCTION 0 0 0 A 6730000 528655 679069 345475 258903 4917898 2010 0 0 1 1 B 210000 5545000 430681 223400 4890919 2011 0 0 1 1 C 255000 5875000 433858 2298710 260945 2881487 2010 0 0 1 1 D 110000 6865000 508849 419720 334050 550000 5052381 2010 0 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 D 1 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A LAKES AREA ECONOMIC DEVELOPMENT AUTHORITY 200299143 2011-09-14 9320000 REFINANCING 0 0 0 B CITY OF MOORHEAD MN 416005386 61615CAB8 2012-09-27 10140000 REFINANCING 0 0 0 C MOORHEAD ECONOMIC DEVELOPMENT AUTHORITY MN 411671510 61615JAR8 2012-09-27 10000000 REFINANCING 0 0 0 D HOUSING AND REDEVELOPMENT AUTHORITY OF DULUTH MN 416006975 2012-09-28 8300000 REFINANCING 0 0 0 A 408902 9320000 5909645 102726 3307629 2012 1 0 0 1 B 540000 10140000 10115000 25000 2012 1 0 1 1 C 10000000 9975000 25000 2012 1 0 1 1 D 247015 8300000 7984423 154104 161473 2012 1 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 D 1 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A LAKE COUNTY HOUSING AND REDEVELOPMENT AUTHORITY MN 411563472 2012-09-28 9140000 REFINANCING 0 0 0 B TOWN OF RICE LAKE MN 416005489 2012-09-28 5560000 REFINANCING 0 0 0 C CITY OF FALCON HEIGHTS MN 416007644 2013-01-04 4400000 REFINANCING 0 0 0 D CITY OF CHISAGO CITY MN 416005046 17012CAR4 2013-07-25 18520000 REFINANCING 0 0 0 A 272014 9140000 8792485 169700 177815 2012 1 0 1 1 B 165470 5560000 5348602 103231 108167 2012 1 0 1 1 C 107151 4400000 4330395 69605 2013 1 0 1 1 D 18520000 18474974 45026 2013 1 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 D 1 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF ST CLAIR MN 416007794 363651LZ1 2013-07-30 9125000 REFINANCING 0 0 0 B CITY OF DETROIT LAKES MN 416005098 2013-08-01 2670748 REFINANCING 0 0 0 A 97818 9125000 9013939 111061 2013 1 0 1 1 B 23959 2670748 2670748 2013 1 0 1 1 A 1 0 0 0 0.01000 0.01000 0.02000 0 0 1 B 1 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE INCLUDES THE CHAIR, THE PRESIDENT, THE VICE CHAIR(S), THE TREASURER AND THE SECRETARY. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE ORGANIZATION IN THE INTERVAL BETWEEN BOARD MEETINGS, AND THE EXECUTIVE COMMITTEE IS AT ALL TIMES SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD. THE EXECUTIVE COMMITTEE HAS SUCH OTHER DUTIES AS MAY BE PRESCRIBED BY THE BOARD FROM TIME TO TIME. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION CONSIST OF THOSE INDIVIDUALS WHO ARE CONCURRENTLY MEMBERS OF THE MEMBERS ASSEMBLY, AN ELECTORAL BODY THAT IS ELECTED, DIRECTLY AND INDIRECTLY, BY THE SIX MINNESOTA SYNODS OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION ELECT ALL TRUSTEES AFTER CONSIDERATION OF A SLATE OF NOMINEES APPROVED BY THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE CONSISTS OF FIVE MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS OF THE BOARD OF TRUSTEES REQUIRE APPROVAL FROM THE MEMBERS: 1. AMENDMENTS TO THE ARTICLES OF INCORPORATION 2. AMENDMENTS TO THE BYLAWS 3. APPOINTMENT OF INDIVIDUALS TO THE BOARD OF TRUSTEES FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY THE CFO, THEN PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL, THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ECUMEN'S CONFLICT OF INTEREST POLICY APPLIES TO ALL TRUSTEES, OFFICERS, MANAGERS AND EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF ECUMEN, INCLUDING THOSE WHO MAKE PURCHASING DECISIONS OR WHO HAVE PROPRIETARY INFORMATION CONCERNING ECUMEN. THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO APPLICABLE PARTIES ANNUALLY AND A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT IS OBTAINED. THE POLICY STATES THAT IT IS THE RESPONSIBILITY OF THE APPLICABLE PARTY TO DISCLOSE A POTENTIALLY CONFLICTING TRANSACTION BEFORE IT IS CONSUMMATED AND TO CONTINUE TO SCRUTINIZE THEIR TRANSACTIONS AND DISCLOSE POTENTIAL CONFLICTS IMMEDIATELY. THE SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE MONITORED BY AN H.R. GENERALIST IN THE HOME OFFICE AND BY THE VICE PRESIDENT OF HUMAN RESOURCES. THE VICE PRESIDENT OF HUMAN RESOURCES NOTIFIES THE CEO FOR DISCLOSURES INVOLVING EMPLOYEES, UNLESS THE EMPLOYEE IS THE CEO IN WHICH CASE THE BOARD CHAIR IS NOTIFIED. THE BOARD CHAIR NOTIFIES THE BOARD OR THE APPLICABLE COMMITTEE OF THE BOARD. DISCLOSURES INVOLVING TRUSTEES ARE MADE TO THE BOARD CHAIR, UNLESS THE BOARD CHAIR HAS A CONFLICT IN WHICH CASE THE VICE-CHAIR IS NOTIFIED. CONTROLS ARE PUT INTO PLACE TO MINIMIZE THE RISK OF A CONFLICT. THE CONTROLS ARE SPECIFIC TO THE POTENTIAL AREA OF CONFLICT. FOR INSTANCE, IF AN EMPLOYEE PROVIDES DAILY WORK DIRECTION TO A FAMILY MEMBER, ALL SALARY-RELATED DECISIONS FOR THAT FAMILY MEMBER WOULD BE ASSIGNED TO ANOTHER (NON-RELATED) PERSON. DURING BOARD DISCUSSIONS, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL FOR THE CONFLICTING TRANSACTION. OTHER SPECIFIC RESTRICTIONS MAY BE IMPOSED, DEPENDING ON THE CONFLICT. A COMPETITIVE BID OR COMPARABLE VALUATION MUST EXIST. THE BOARD, OR DULY CONSTITUTED COMMITTEE, HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT OUTSIDE CONSULTANT IS USED TO MAKE RECOMMENDATIONS FOR THE COMPENSATION OF THE PRESIDENT/CEO AND VICE PRESIDENTS. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES COMPENSATION FOR THE PRESIDENT/CEO. THE PRESIDENT/CEO CAN APPROVE THE COMPENSATION FOR THE OTHER EXECUTIVE POSITIONS, BUT REVIEWS HER RECOMMENDATIONS WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO IMPLEMENTATION. A COMPLETE REVIEW OF THE VICE PRESIDENTS WAS COMPLETED IN 2013. THE PRESIDENT CEO REVIEW IS COMPLETED ANNUALLY AND WAS LAST COMPLETED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 ECUMEN'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PERPETUAL TRUSTS 206,028. 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