ECUMEN: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ECUMEN (EIN 41-0711588)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-01
IRS object ID: 201313059349300721
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule G
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule K
Schedule K
Schedule K
Schedule O
Schedule R
Affiliate Listing

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-01T10:09:19-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	410746749	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	220 SOUTH SIXTH STREET SUITE 300	AddressLine1
City	MINNEAPOLIS	City
State	MN	State
ZIP Code	55402	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	410711588	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ECUMEN	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ECUM	NameControl
Phone	6517664300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3530 LEXINGTON AVENUE NORTH	AddressLine1
City	SHOREVIEW	City
State	MN	State
ZIP Code	55126	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DENNIS JOHNSON	Name
Title	CFO & SENIOR VICE PRESIDENT	Title
Phone	6517664300	Phone
Date Signed	2013-10-15	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TERRANCE O'REILLY	Name
PTIN	P00068340	PTIN
Phone	6123764500	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KATHRYN R ROBERTS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3530 LEXINGTON AVENUE NORTH	AddressLine1
City	SHOREVIEW	City
State	MN	State
ZIP Code	55126	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	146203581	GrossReceipts
Group Return For Affiliates	1	GroupReturnForAffiliates
All Affiliates Included	0	AllAffiliatesIncluded
Group Exemption Number	9386	GroupExemptionNumber
Organization501c3	X	Organization501c3
Web Site	WWW.ECUMEN.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1923	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	TO OWN, OPERATE, MANAGE & SUPPORT SENIOR LIVING AND HEALTH CARE COMMUNITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	3896	TotalNbrEmployees
Total Nbr Volunteers	827	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2908487	ContributionsGrantsPriorYear
Contributions Grants Current Year	2387462	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	136730832	ProgramServiceRevenuePriorYear
Program Service Revenue CY	142022061	ProgramServiceRevenueCY
Investment Income Prior Year	239944	InvestmentIncomePriorYear
Investment Income Current Year	1003681	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-195644	OtherRevenuePriorYear
Other Revenue Current Year	181351	OtherRevenueCurrentYear
Total Revenue Prior Year	139683619	TotalRevenuePriorYear
Total Revenue Current Year	145594555	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	11337	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	59731	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	74923172	SalariesEtcPriorYear
Salaries Etc Current Year	78107574	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	436874	TotalFundrsngExpCurrentYear
Other Expense Prior Year	66960824	OtherExpensePriorYear
Other Expenses Current Year	69131020	OtherExpensesCurrentYear
Total Expenses Prior Year	141895333	TotalExpensesPriorYear
Total Expenses Current Year	147298325	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2211714	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1703770	RevenuesLessExpensesCY
Total Assets BOY	287475373	TotalAssetsBOY
Total Assets EOY	286445229	TotalAssetsEOY
Total Liabilities BOY	246412712	TotalLiabilitiesBOY
Total Liabilities EOY	245852697	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	41062661	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	40592532	NetAssetsOrFundBalancesEOY
Mission Description	WE CREATE HOME FOR OLDER ADULTS, WHEREVER THEY CHOOSE TO LIVE.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	135307334	Expense
Grants	59731	Grants
Revenue	142022061	Revenue
Description	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, 2012, ECUMEN AND ITS AFFILIATES OWNED OR LEASED 51 HEALTH CARE AND OTHER FACILITIES, INCLUDING 10 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SUBSIDIZED HOUSING PROJECTS. AN ADDITIONAL 20 HEALTH CARE AND OTHER FACILITIES WERE MANAGED FOR UNRELATED THIRD-PARTY OWNERS.	Description
Total Program Service Expense	135307334	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	1	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	449	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	3896	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	1	LocalChapters
Policies Reference Chapters	1	PoliciesReferenceChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DENNIS JOHNSON	NamePerson
Telephone Number	6517664300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3530 LEXINGTON AVENUE NORTH	AddressLine1
City	SHOREVIEW	City
State	MN	State
ZIP Code	55126	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (27 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
LYNN ANDERSON
CHAIR	1.00	X	X	0	0	0
ROBERT KARRICK
VICE CHAIR	1.00	X	X	0	0	0
JOHN BYOM
SECRETARY	1.00	X	X	0	0	0
ROBERT HOFFMAN
SECRETARY & TREASURER	1.00	X	X	0	0	0
GLENN BARON
DIRECTOR	1.00	X		0	0	0
DEBBIE CERVENKA
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
REVEREND KRISTINE LINNER
DIRECTOR	1.00	X		0	0	0
DIANE NIMMER
DIRECTOR	1.00	X		0	0	0
GAIL OLSON
DIRECTOR	1.00	X		0	0	0
GERALD PETERSON
DIRECTOR	1.00	X		0	0	0
TODD PETERSON
DIRECTOR	1.00	X		0	0	0
LOANNE THRANE
DIRECTOR	1.00	X		0	0	0
KATHRYN ROBERTS
PRESIDENT & CEO	39.00		X	408084	0	34525	1.00
DENNIS JOHNSON
CFO & SENIOR VP	39.00		X	243010	0	30473	1.00
STEPEHN ORDAHL
SENIOR VP BUSINESS DEVELOPMENT & PHILANTHROPY	39.00		X	221284	0	29519	1.00
GILBERT ACEVEDO
SENIOR VP OF OPERATIONS	39.00		X	207707	0	21287	1.00
ROBIN BALCK
SR VP HR & STRATEGIC ALIGNMENT	40.00		X	166888	0	30960
SCOTT RIDDLE
VP OF FINANCE	39.00			171338	0	24662	1.00	X
LARRY JORGENSEN
VP OF INFORMATION TECHNOLOGY & CIO	40.00			164606	0	11523		X
ERIC SCHUBERT
VP OF COMMUNICATIONS	40.00			159088	0	15815		X
JOHN KORSENDORFER
VP OF CAMPUS OPERATIONS	40.00			146284	0	22717			X
SHELLEY KENDRICK
VP OPERATIONS	40.00			128815	0	13064			X
JULIE MURRAY
VP SALES, MARKETING, NEW VENTURES	40.00			126498	0	13961			X
DANA WOLLSCHLAGER
DIRECTOR REAL ESTATE DEVELOPMENT	40.00			129289	0	12099			X
CHARLES ZIMMERMAN
PURCHASING DIRECTOR	40.00			158979	0	20291			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2431870	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	280896	TotalOtherCompensation
Number Individuals GT100 K	22	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CLIFTONLARSONALLEN LLP
220 SOUTH SIXTH STREET SUITE300	MINNEAPOLIS	MN	55402	AUDIT & TAX	308897
GRAY PLANT MOOTY & BENNETT
500 IDS CENTER 80 SOUTH EIGHTH STR	MINNEAPOLIS	MN	55402	LEGAL	291635
LINCOLN WASTE
500 COTTAGE GROVE ROAD	BLOOMFIELD	CT	06002	TRASH SERVICE	275006
JOHN F BOWEN LTD
11220 KENORA WAY	MINNEAPOLIS	MN	55044	UNION NEGOTIATIONS	179363
AP MIDWEST
6701 WEST 23RD	ST LOUIS PARK	MN	55426	CONSTRUCTION	119402

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K
Federated Campaigns	60000	FederatedCampaigns
Fundraising Events	198420	FundraisingEvents
Government Grants	1500067	GovernmentGrants
All Other Contributions	628975	AllOtherContributions
Noncash Contributions	21171	NoncashContributions
Total Contributions	2387462	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
NURSING REVENUE	623000	76186704	76186704
ASSISTED LIVING FEES	623000	61761907	61761907
MANAGEMENT FEES	541610	1657304	1657304
TRANSPORTATION REVENUE	623000	887796	887796
OTHER OPERATING FEES	623000	784627	784627

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	743723	TotalRevenueColumn
Related Or Exempt Function Income	743723	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	142022061	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	883681	TotalRevenueColumn
Exclusion	$883,681	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	136112	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	136112	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	136112	TotalRevenueColumn
Exclusion	$136,112	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	642504	Securities
Other	2949	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	427010	Securities
Other	98443	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	215494	Securities
Other	-95494	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	120000	TotalRevenueColumn
Exclusion	$120,000	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	64523	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	198420	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	83573	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-19050	TotalRevenueColumn
Exclusion	-$19,050	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	69924	GrossSalesOfInventory
Cost Of Goods Sold	0	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	69924	TotalRevenueColumn
Exclusion	$69,924	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
CAFE/CATERING REVENUES	722320	440414	$440,414
MISCELLANEOUS	900099	272797	$272,797
FACILITY USE FEES	713940	220087	$220,087

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	-938933	TotalRevenueColumn
Exclusion	-$938,933	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	-5635	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	145594555	TotalRevenueColumn
Related Or Exempt Function Income	142022061	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,185,032	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	59731	Total
Program Services	59731	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1759763	Total
Program Services	167915	ProgramServices
Management And General	1511238	ManagementAndGeneral
Fundraising	80610	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	58099004	Total
Program Services	54666777	ProgramServices
Management And General	3208227	ManagementAndGeneral
Fundraising	224000	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1907160	Total
Program Services	1622756	ProgramServices
Management And General	267949	ManagementAndGeneral
Fundraising	16455	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	11323752	Total
Program Services	10653274	ProgramServices
Management And General	639966	ManagementAndGeneral
Fundraising	30512	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	5017895	Total
Program Services	4615897	ProgramServices
Management And General	380379	ManagementAndGeneral
Fundraising	21619	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	3485346	Total
Program Services	3485346	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	202544	Total
Program Services	84942	ProgramServices
Management And General	117602	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	145606	Total
Program Services	27058	ProgramServices
Management And General	118548	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	14489468	Total
Program Services	13464388	ProgramServices
Management And General	1025080	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	853304	Total
Program Services	747752	ProgramServices
Management And General	84508	ManagementAndGeneral
Fundraising	21044	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1189908	Total
Program Services	915429	ProgramServices
Management And General	253166	ManagementAndGeneral
Fundraising	21313	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	8040645	Total
Program Services	7302653	ProgramServices
Management And General	737992	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1028647	Total
Program Services	904032	ProgramServices
Management And General	120061	ManagementAndGeneral
Fundraising	4554	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	688270	Total
Program Services	489344	ProgramServices
Management And General	193641	ManagementAndGeneral
Fundraising	5285	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	11661506	Total
Program Services	10376775	ProgramServices
Management And General	1284731	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	10113139	Total
Program Services	8915119	ProgramServices
Management And General	1198020	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	996359	Total
Program Services	817151	ProgramServices
Management And General	179208	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
RESIDENT CARE SUPPLIES	11121241	11121241
SURCHARGE	2271236	2271236
EQUIPMENT RENTAL AND MA	1419233	1234397	184477	359
BAD DEBT EXPENSE	470205	464061		6144

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	954363	Total
Program Services	900060	ProgramServices
Management And General	49324	ManagementAndGeneral
Fundraising	4979	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	147298325	Total
Program Services	135307334	ProgramServices
Management And General	11554117	ManagementAndGeneral
Fundraising	436874	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8986897	BOY
EOY	12484793	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2344245	BOY
EOY	3122894	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	63470	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	12224272	BOY
EOY	13579524	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	274829	BOY
EOY	274829	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	11872	BOY
EOY	14898	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	653977	BOY
EOY	534970	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	291203712	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	79579145	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	216250927	BOY
EOY	211624567	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	19312250	BOY
EOY	20421649	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2394670	BOY
EOY	2528272	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	649180	BOY
EOY	649164	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	7154461	BOY
EOY	6947814	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	17154323	BOY
EOY	14261855	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	287475373	BOY
EOY	286445229	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12954982	BOY
EOY	12242251	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	264568	BOY
EOY	636597	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	157246889	BOY
EOY	154821655	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	171740	BOY
EOY	175551	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	72861063	BOY
EOY	74248408	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2913470	BOY
EOY	3728235	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	246412712	BOY
EOY	245852697	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	36820127	BOY
EOY	36558343	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1000240	BOY
EOY	597122	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3242294	BOY
EOY	3437067	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	41062661	BOY
EOY	40592532	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	287475373	BOY
EOY	286445229	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-1703770	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	1354459	ReconciliationUnrealizedInvest
Reconcilation Prior Adjustment	-254419	ReconcilationPriorAdjustment
Reconcilation Other Changes	133602	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1337550	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1763571	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2164152	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2908487	CurrentTaxYearMinus1Year
Current Tax Year	2387462	CurrentTaxYear
Total	10561222	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	112109404	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	120431745	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	122561527	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	136730832	CurrentTaxYearMinus1Year
Current Tax Year	142022061	CurrentTaxYear
Total	633855569	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	113446954	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	122195316	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	124725679	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	139639319	CurrentTaxYearMinus1Year
Current Tax Year	144409523	CurrentTaxYear
Total	644416791	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	644416791	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1128564	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	650311	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	723775	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	762798	CurrentTaxYearMinus1Year
Current Tax Year	1019793	CurrentTaxYear
Total	4285241	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1128564	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	650311	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	723775	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	762798	CurrentTaxYearMinus1Year
Current Tax Year	1019793	CurrentTaxYear
Total	4285241	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	583075	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	451364	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	56503	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	-153721	CurrentTaxYearMinus1Year
Current Tax Year	58888	CurrentTaxYear
Total	996109	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	115158593	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	123296991	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	125505957	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	140248396	CurrentTaxYearMinus1Year
Current Tax Year	145488204	CurrentTaxYear
Total	649698141	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99190	PublicSupportPercentage509
Prior Year Support Percentage	0.99030	PriorYearSupportPercentage
Investment Income Percentage	0.00660	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00800	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509
General Explanation	SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: SPECIAL EVENT REVENUES - 2008 AMOUNT: $ 168,805. 2009 AMOUNT: $ 140,800. 2010 AMOUNT: $ 159,815. 2011 AMOUNT: $ 128,184. 2012 AMOUNT: $ 64,523. DEBT REFINANCING GAIN - 2008 AMOUNT: $ 263,019. 2009 AMOUNT: $ 105,574. 2010 AMOUNT: $ -336,538. 2011 AMOUNT: $ -493,760. 2012 AMOUNT: $ -1,324,977. FACILITY USE FEES - 2008 AMOUNT: $ 151,251. 2009 AMOUNT: $ 204,990. 2010 AMOUNT: $ 233,226. 2011 AMOUNT: $ 211,855. 2012 AMOUNT: $ 220,087. OTHER RESIDENT SERVICES - 2012 AMOUNT: $ 1,099,255.	GeneralExplanation

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	1	OtherActivities
Total Lobbying Expenditures IIB	0	TotalLobbyingExpendituresIIB

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	EXPLANATION OF LOBBYING ACTIVITIES:	Identifier
Return Reference	PART II-B, LINE 1:	ReturnReference
Explanation	ECUMEN PAID $126,919 FOR MEMBERSHIP DUES TO AGING SERVICES OF MINNESOTA AND $39,902 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.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtc
Included On FS	1	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4242534	BeginningOfYearBalance
Contributions	453360	Contributions
Investment Earnings Or Losses	133602	InvestmentEarningsOrLosses
Grants Or Scholarships	0	GrantsOrScholarships
Other Expenditures	795307	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	4034189	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4571333	BeginningOfYearBalance
Contributions	615355	Contributions
Investment Earnings Or Losses	-205226	InvestmentEarningsOrLosses
Other Expenditures	738928	OtherExpenditures
End Of Year Balance	4242534	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3780013	BeginningOfYearBalance
Contributions	1020634	Contributions
Investment Earnings Or Losses	223079	InvestmentEarningsOrLosses
Other Expenditures	452393	OtherExpenditures
End Of Year Balance	4571333	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	3479595	BeginningOfYearBalance
Contributions	933512	Contributions
Investment Earnings Or Losses	335034	InvestmentEarningsOrLosses
Other Expenditures	968128	OtherExpenditures
End Of Year Balance	3780013	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5204537	BeginningOfYearBalance
Contributions	784164	Contributions
Investment Earnings Or Losses	-1246259	InvestmentEarningsOrLosses
Other Expenditures	1262847	OtherExpenditures
End Of Year Balance	3479595	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.00000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.85000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.15000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	1	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13441578	OtherCostOrOtherBasis
Book Value	13441578	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	253334636	OtherCostOrOtherBasis
Depreciation	64230275	Depreciation
Book Value	189104361	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	23785140	OtherCostOrOtherBasis
Depreciation	15348870	Depreciation
Book Value	8436270	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	642358	OtherCostOrOtherBasis
Book Value	642358	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	211624567	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
ASSET RETIREMENT OBLIGATIONS	$184,663
INSURANCE CLAIMS RESERVES	$3,543,572

Field	Value	IRS element (for citing)
Total Of Amounts	3728235	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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:	EARNINGS FROM ENDOWMENT FUNDS ARE USED TO SUPPORT OUR GENERAL UNRESTRICTED OPERATING EXPENSES.	DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:
PART X, LINE 2:	WITH THE EXCEPTION OF ECUMEN SERVICES, INC., A WHOLLY-OWNED SUBSIDIARY OF ECUMEN AND THE PARTNERSHIP, 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, 2012 OR DECEMBER 31, 2011. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE TAX RETURNS OF THE YEARS 2009 TO 2011 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.	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	THERE'S NO PLACE LIKE HOME 150TH AN	NameOfEvent1
Gross Receipts Event1	132481	GrossReceiptsEvent1
Charitable Contributions Event1	97056	CharitableContributionsEvent1
Gross Revenue Event1	35425	GrossRevenueEvent1
Rent Facility Costs Event1	3250	RentFacilityCostsEvent1
Food And Beverage Event1	25225	FoodAndBeverageEvent1
Entertainment Event1	10200	EntertainmentEvent1
Other Direct Expenses Event1	7631	OtherDirectExpensesEvent1
Name Of Event2	EMMANUEL DL ANNUAL FUNDRAISER	NameOfEvent2
Gross Receipts Event2	51832	GrossReceiptsEvent2
Charitable Contributions Event2	45332	CharitableContributionsEvent2
Gross Revenue Event2	6500	GrossRevenueEvent2
Cash Prizes Event2	50	CashPrizesEvent2
Food And Beverage Event2	5300	FoodAndBeverageEvent2
Entertainment Event2	1200	EntertainmentEvent2
Other Direct Expenses Event2	327	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	78630	GrossReceiptsOtherEvents
Charitable Contrib Other Events	56032	CharitableContribOtherEvents
Gross Revenue Other Events	22598	GrossRevenueOtherEvents
Cash Prizes Other Events	1805	CashPrizesOtherEvents
Non Cash Prizes Other Events	3918	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	2070	RentFacilityCostsOtherEvents
Food And Beverage Other Events	20558	FoodAndBeverageOtherEvents
Entertainment Other Events	551	EntertainmentOtherEvents
Other Direct Expenses Other Events	1488	OtherDirectExpensesOtherEvents
Gross Receipts Total	262943	GrossReceiptsTotal
Charitable Contributions Total	198420	CharitableContributionsTotal
Gross Revenue Total Events	64523	GrossRevenueTotalEvents
Cash Prizes Total Events	1855	CashPrizesTotalEvents
Non Cash Prizes Total Events	3918	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	5320	RentFacilityCostsTotalEvents
Food And Beverage Total Events	51083	FoodAndBeverageTotalEvents
Entertainment Total Events	11951	EntertainmentTotalEvents
Other Direct Expenses Total Events	9446	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	83573	DirectExpenseSummaryEvents
Net Income Summary	-19050	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
SCHOLARSHIPS	33	47909
EMPLOYEE ASSISTANCE	14	11822

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: GRANTS TO RELATED ORGANIZATIONS ARE MONITORED THROUGH EXECUTIVE OVERSIGHT OF THE SUBSIDIARIES' ACTIVITIES. SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PROVIDE TUITION STATEMENTS PRIOR TO RECEIVING SCHOLARSHIP FUNDS. EMPLOYEE ASSISTANCE RECIPIENTS ARE REQUIRED TO PROVIDE BILLS OTHER EXPENSE STATEMENTS PRIOR TO RECEIVING ASSISTANCE FUNDS.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	1	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	1	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	1	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	1	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	1	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
KATHRYN ROBERTS
PRESIDENT & CEO	353881	0	45479	0	8724	0	15000	0	19525	0	442609	0	0	0
DENNIS JOHNSON
CFO & SENIOR VP	216384	0	21031	0	5595	0	14790	0	15683	0	273483	0	0	0
STEPEHN ORDAHL
SENIOR VP BUSINESS DEVELOPMENT & PHI	194265	0	19759	0	7260	0	13416	0	16103	0	250803	0	0	0
GILBERT ACEVEDO
SENIOR VP OF OPERATIONS	207047	0	0	0	660	0	12503	0	8784	0	228994	0	0	0
ROBIN BALCK
SR VP HR & STRATEGIC ALIGNMENT	152848	0	10069	0	3971	0	10495	0	20465	0	197848	0	0	0
SCOTT RIDDLE
VP OF FINANCE	159701	0	10636	0	1001	0	10484	0	14178	0	196000	0	0	0
LARRY JORGENSEN
VP OF INFORMATION TECHNOLOGY & CIO	153988	0	10124	0	494	0	9886	0	1637	0	176129	0	0	0
ERIC SCHUBERT
VP OF COMMUNICATIONS	148805	0	10069	0	214	0	9832	0	5983	0	174903	0	0	0
JOHN KORSENDORFER
VP OF CAMPUS OPERATIONS	131446	0	9259	0	5579	0	8944	0	13773	0	169001	0	0	0
CHARLES ZIMMERMAN
PURCHASING DIRECTOR	114213	0	5773	0	38993	0	9078	0	11213	0	179270	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

Return ReferenceReturnReference	ExplanationExplanation
PART I, LINE 4C	KATHRYN ROBERTS : $45,479 (EQUITY-BASED COMPENSATION) DENNIS JOHNSON : $21,031 (EQUITY-BASED COMPENSATION) STEPHEN ORDAHL : $19,759(EQUITY-BASED COMPENSATION) LARRY JORGENSEN : 10,124(EQUITY-BASED COMPENSATION) ROBIN BALCK : $10,069(EQUITY-BASED COMPENSATION) SCOTT RIDDLE : $10,636(EQUITY-BASED COMPENSATION) ERIC SCHUBERT : $10,069(EQUITY-BASED COMPENSATION) JOHN KORZENDORFER : $9,259(EQUITY-BASED COMPENSATION)
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. BONUSES EARNED IN 2011, PAYABLE IN 2012 ARE REPORTED UNDER LINE 4 ABOVE. THERE WERE NO BONUSES EARNED IN 2012.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF CHISAGO CITY MINNESOTA
A	416005046	170121AP2	2007-09-15	6185000	NEW CONSTRUCTION	0	0	0
CITY OF WORTHINGTON MINNESOTA
B	416005656	98185TAD9	2007-05-14	7060000	REFINANCING CITY OF WORTHINGTON SERIES 2003A	0	0	0
CITY OF PARK RAPIDS CDL HOMES LLC
C	416005449	700728AK4	2006-10-24	5575000	NEW CONSTRUCTION	0	0	0
CITY OF PARK RAPIDS MANKATO LUTHERAN HOME INC
D	416005449	700727AP5	2006-09-13	3465000	NEW CONSTRUCTION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Refunding EscrowRefundingEscrow
A	280000	6185000	420642	337992	226366	5200000	2008	0	1	1
B	500000	7060000	475788		235629	37333	2007	1	1	1	6311250
C	591250	5575000	376010		210062	4988928	2007	0	1	1
D	370000	3465000	237583		147774	3079643	2007	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse
A	1
B	1
C	1
D	1	0.01000	0.01000

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	1	1
B	1	1
C	1	1
D	1	1

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SCHEDULE K PART IV, ARBITRAGE, LINE 2C	Identifier
Return Reference	DATE REBATE COMPUTATION PERFORMED	ReturnReference
Explanation	ISSUER NAME: CITY OF PINE CITY, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 05/30/2011	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF LAKE CRYSTAL MINNESOTA
A	416005294	509530AQ4	2006-08-16	9755000	REFINANCING CITY OF LECENTER SERIES 1999	0	0	0
CITY OF PINE CITY MINNESOTA
B	416005456	722507AK6	2006-05-17	17950000	NEW CONSTRUCTION	0	0	0
CITY OF PINE CITY MINNESOTA
C	416005456	722518AA5	2006-04-24	8100000	PURCHASE OF FACILITES	0	0	0
CITY OF OWATONNA MINNESOTA
D	416005444	690595AD5	2006-03-16	7100000	NEW CONSTRUCTION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Year Of Subst CompletionYearOfSubstCompletion	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capitalized InterestCapitalizedInterest	Capital ExpendituresCapitalExpenditures
A	790000	9755000	600000	8838846	316154	2006	1	1	1
B	715000	17950000	1300840		1164496	2007	0	1	1	503787	14980878
C	700000	8100000			302750	2006	0	1	1		7797250
D	170000	7100000	504355		404294	2007	0	1	1	663836	5527515

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	1	0	0	0	0	0	0
B	1	0	0	0	0	0	0
C	1	0	0	0	0	0	0
D	1	0	0	0	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue
(no name)
A	1	0	0	0	0	1
US BANK
B	1	0	0	1		1	10.000000000000	0
(no name)
C	0	1	0	0	0	1			0	0	1
WELLS FARGO
D	1	0	0	1	0	1	10.000000000000	0

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF FALCON HEIGHTS MINNESOTA
A	416007644	306057AF7	2005-06-30	5285000	PURCHASE OF FACILITES	0	0	0
CITY OF DETROIT LAKES CDL HOMES LLC
B	416005098	251008AA6	2004-08-04	9850000	REFINANCING CITY OF DETRIOT LAKES 1993 & CITY OF CHISAGO CITY 1995 & 2001	0	0	0
CITY OF DETROIT LAKES MANKATO LUTHERAN HOMES INC
C	416005098	251008AQ1	2004-09-16	7525000	REFINANCING CITY OF MANKATO SERIES 1996A & 2000	0	0	0
CITY OF BRAINERD MINNESOTA
D	416005001		2004-11-24	3510000	NEW CONSTRUCTION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Refunding EscrowRefundingEscrow	Working Capital ExpendituresWorkingCapitalExpenditures
A	205000	5285000	385863	135234	151532	4612372	2006	0	0	1	1
B	1271708	9850000		154171	261004	2186889	2004	1	1	1	1	7247936
C	1835000	7525000			150500		2004	1	0	1	1	7374500
D		3510000		93624	186018	3154339	2005	0	0	1	1		76019

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse
A	1
B	1
C	1	0.01000	0.01000
D	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	1	1
B	1	1
C	1	1
D	1	1

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF OWATONNA MINNESOTA
A	416005444	690562AA1	2003-06-30	4120000	REFINANCING CITY OF LECENTER SERIES 2000	0	0	0
CITY OF WORTHINGTON MINNESOTA
B	416005656	98185QA50	2009-05-21	6730000	NEW CONSTRUCTION	0	0	0
CITY OF APPLE VALLEY MN
C	410882559	03789WAE0	2010-03-29	5545000	NEW CONSTRUCTION	0	0	0
CITY OF MAPLEWOOD MN
D	416008920	565566AE6	2010-07-01	5875000	NEW CONSTRUCTION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures
A	1130000	4120000	3841720	278280	2003	1	1	1
B		6730000		345475	2010	0	1	1	528655	679069	258903	4917898
C	140000	5545000		223400	2011	0	1	1	430681			4890919
D	165000	5875000	2298710	260945	2010	0	1	1	433858			2881487

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	1	0	0	0	0	0	0
B	1	0	0	0	0	0	0
C	1	0	0	0	0	0	0
D	1	0	0	0	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	1	1	1
B	1	0	1
C	1	0	1
D	1	0	1

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF LAKE CRYSTAL MN
A	416005294	509530BG5	2010-08-10	6865000	NEW CONSTRUCTION	0	0	0
LAKES AREA ECONOMIC DEVELOPMENT AUTHORITY
B	200299143		2011-09-14	9320000	REFINANCING DULUTH ECONOMIC DEVELOP AUTH 1998A & CITY OF ALEXANDRIA 2002	0	0	0
CITY OF MOORHEAD MN
C	416005386	61615CAB8	2012-09-27	10140000	REFINANCING APPLE VALLEY ECONOMIC DEVELOP AUTH 2005A & EAGAN 2008A&B	0	0	0
MOORHEAD ECONOMIC DEVELOPMENT AUTHORITY MN
D	411671510	61615JAR8	2012-09-27	10000000	REFINANCING APPLE VALLEY ECONOMIC DEVELOP AUTH 2005A & EAGAN 2008A&B	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Amount RetiredAmountRetired	Refunding EscrowRefundingEscrow
A	6865000	508849	419720	334050	550000	5052381	2010	0	1	1
B	9320000			102726		3307629	2012	1	0	1	260102	5909645
C	10140000			25000			2012	1	1	1		10115000
D	10000000			25000			2012	1	1	1		9975000

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	1	0	0	0	0	0	0
B	1	0	0	0	0	0	0
C	1	0	0	0	0	0	0
D	1	0	0	0	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	1	1
B	1	1
C	1	1
D	1	1

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1
D	1

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (3 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
HOUSING AND REDEVELOPMENT AUTHORITY OF DULUTH MINNESOTA
A	416006975	2012-09-28	8300000	REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005	0	0	0
LAKE COUNTY HOUSING AND REDEVELOPMENT AUTHORITY MN
B	411563472	2012-09-28	9140000	REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005	0	0	0
TOWN OF RICE LAKE MN
C	416005489	2012-09-28	5560000	REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (3 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	29432	8300000	7984423	154104	161473	2012	1	1	1
B	32415	9140000	8792485	169700	177815	2012	1	1	1
C	19718	5560000	5348602	103231	108167	2012	1	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	1	0	0	0	0	0	0
B	1	0	0	0	0	0	0
C	1	0	0	0	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	1	1
B	1	1
C	1	1

Form990 Schedule K Part V Form990ScheduleKPartV (3 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	1
B	1
C	1

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 1	THE EXECUTIVE COMMITTEE SHALL INCLUDE THE CHAIR, THE PRESIDENT, THE VICE-CHAIR(S), THE TREASURER AND THE SECRETARY. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION IN THE INTERVAL BETWEEN BOARD MEETINGS, AND THE EXECUTIVE COMMITTEE SHALL AT ALL TIMES BE SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE 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 WHICH 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, 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 2012. THE PRESIDENT CEO REVIEW IS COMPLETED ANNUALLY AND WAS LAST COMPLETED IN 2012.
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 INVESTMENT IN PERPETUAL TRUSTS 133,602.	CHANGES IN NET ASSETS OR FUND BALANCES:

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (12 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Total IncomeTotalIncome	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1
CDL HOMES LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	201431435	SENIOR HOUSING	MN	26893943	45387760	ECUMEN
LAKEVIEW COMMONS SENIOR LIVING LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	204437549	SENIOR HOUSING	MN	4779611	11124203	ECUMEN
OWATONNA SENIOR LIVING LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	204076550	SENIOR HOUSING	MN	1797478	7075203	ECUMEN
EVERCARE SENIOR LIVING LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	202864571	SENIOR HOUSING	MN	11036641	22854210	ECUMEN
THE PINES OF HUTCHINSON LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	203063914	SENIOR HOUSING	MN	1485014	4980738	ECUMEN
BAYSHORE HEALTH CENTER LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	262497116	SENIOR HOUSING	MN	0	-1939078	ECUMEN
THE MEADOWS OF WORTHINGTON LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	161655687	SENIOR HOUSING	MN	3777518	13463169	ECUMEN
NORTH BRANCH SENIOR LIVING LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	203113972	SENIOR HOUSING	MN	9243114	20481561	ECUMEN
ECUMEN SUNRISE LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	274017524	SENIOR HOUSING	MN	4064742	5179481	ECUMEN
REGENT AT MAPLEWOOD LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	262374599	SENIOR HOUSING	MN	6114865	27371283	ECUMEN
REGENT AT APPLE VALLEY LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	262374517	SENIOR HOUSING	MN	4436531	25430305	ECUMEN
CREST AT LAKESHORE LLC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	274202514	SENIOR HOUSING	MN	2809050	16986343	ECUMEN

Form990 Schedule R Part II Form990ScheduleRPartII (10 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
BETHEL MANOR INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411773022	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
BETHEL MANOR II INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411347125	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
NEW RICHMOND SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411974837	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
AUGUSTANA LUTHERAN HOMES INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	410734237	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
LAMPLIGHTER MANOR INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411772945	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
ROBBINSDALE SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411667830	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
HUBBARD COUNTY SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411932209	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
WHITE BEAR LAKE SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411824727	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
ALEXANDRIA SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	311749430	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1
PARMLY LAKEVIEW INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	263789732	LOW-INCOME HOUSING	MN	501(C)(3)	9	ECUMEN	1

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	NORTH BRANCH AFFORD HSG DBA UPTOWN MAPLE COMMONS	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3530 LEXINGTON AVE N	AddressLine1
City	SHOREVIEW	City
State	MN	State
ZIP Code	55126	ZIPCode

Field	Value	IRS element (for citing)
EIN	411864198	EIN
Primary Activity	SENIOR HOUSING	PrimaryActivity
Legal Domicile State	MN	LegalDomicileState
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Predominant Income Type	RELATED	PredominantIncomeType
Share Of Total Income	-17	ShareOfTotalIncome
Share Of EOY Assets	252	ShareOfEOYAssets
Disproportionate Allocations	0	DisproportionateAllocations
General Or Managing Partner	1	GeneralOrManagingPartner
Percentage Ownership	0.00010	PercentageOwnership

Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg
ECUMEN SERVICES INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411768508	MANAGEMENT SERVICES	MN	N/A	C	2756615	-3572101	1.00000	1
BRIDGE REHABILITATION SERVICES INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411893649	INACTIVE	MN	N/A	C			1.00000	1

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	1	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
BETHEL MANOR INC
Q	121905	ACTUAL COST
BETHEL MANOR II INC
Q	148631	ACTUAL COST
AUGUSTANA LUTHERAN HOMES INC
L	51431	ACTUAL COST
AUGUSTANA LUTHERAN HOMES INC
Q	385976	ACTUAL COST
LAMPLIGHTER MANOR INC
Q	186003	ACTUAL COST
PARMLY LAKEVIEW INC
Q	291258	ACTUAL COST
ALEXANDRIA SENIOR HOUSING INC
Q	59738	ACTUAL COST
NORTH BRANCH AFFORDABLE HOUSING DBA UPTOWN MAPLE COMMONS
Q	56630	ACTUAL COST

Affiliate Listing AffiliateListing

Affiliate Affiliate (10 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Name ControlNameControl
ECUMEN
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	410711588	ECUM
ECUMEN HOME CARE INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411586029	ECUM
MANKATO LUTHERAN HOME
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411858069	MANK
SECOND CENTURY HOUSING
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411852311	SECO
LAKESHORE INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	810606178	LAKE
ECUMEN PROPERTIES INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411905567	ECUM
MAPLEWOOD SENIOR HOUSING INC
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	161655687	MAPL
ECUMEN FOUNDATION
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411606713	ECUM
BETHANY HOME FOUNDATION OF ALEXANDRIA
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411451489	BETH
EMMANUEL FOUNDATION
3530 LEXINGTON AVENUE NORTH	SHOREVIEW	MN	55126	411460344	EMMA