ECMC GROUP INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ECMC GROUP INC (EIN 41-1991995)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-11
IRS object ID: 201313169349300921
Schema version: 2012v2.0
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 D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-11T13:53:55-08:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY VIRCHOW KRAUSE LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	225 S 6TH ST STE 2300	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	411991995	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ECMC GROUP INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ECMC	NameControl
Phone	6512210566	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 IMATION PLACE BUILDING 2	AddressLine1
City	OAKDALE	City
State	MN	State
ZIP Code	551283422	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GREGORY VAN GUILDER	Name
Title	CFO	Title
Phone	6512210566	Phone
Date Signed	2013-11-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LAWRENCE H MOHR CPA	Name
Phone	6128764500	Phone
Date Prepared	2013-11-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GREGORY VAN GUILDER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1 IMATION PLACE BUILDING 2	AddressLine1
City	OAKDALE	City
State	MN	State
ZIP Code	551283422	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	347076249	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	ECMC Group, Inc. supports the furtherance of the exempt purpose of Educational Credit Management Corporation by providing management/planning services that are in support of higher education finance and college access, retention and success. ECMC Group, Inc. also funds the programs and initiatives of ECMC Foundation.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	31	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	119053498	ContributionsGrantsPriorYear
Contributions Grants Current Year	337911123	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	19680939	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9079185	ProgramServiceRevenueCY
Investment Income Prior Year	29213	InvestmentIncomePriorYear
Investment Income Current Year	85941	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	138763650	TotalRevenuePriorYear
Total Revenue Current Year	347076249	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	65058498	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	53523229	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	5299204	SalariesEtcPriorYear
Salaries Etc Current Year	9341084	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	6482831	OtherExpensePriorYear
Other Expenses Current Year	11649587	OtherExpensesCurrentYear
Total Expenses Prior Year	76840533	TotalExpensesPriorYear
Total Expenses Current Year	74513900	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	61923117	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	272562349	RevenuesLessExpensesCY
Total Assets BOY	179596471	TotalAssetsBOY
Total Assets EOY	577254653	TotalAssetsEOY
Total Liabilities BOY	55316505	TotalLiabilitiesBOY
Total Liabilities EOY	180412338	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	124279966	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	396842315	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	The mission of ECMC Group, Inc. is to help students recognize and realize	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	53496229	Expense
Grants	53496229	Grants
Description	CONTRIBUTIONS MADE TO ECMC FOUNDATION TO FUND INNOVATIVE OUTREACH PROGRAMS AND SCHOLARSHIP PROGRAMS TO CONVEY TO STUDENTS THE IMPORTANCE OF COMPLETING HIGH SCHOOL AND TO DEVELOP AND DISTRIBUTE PROGRAMS THAT FOCUS ON ACCESS, RETENTION AND SUCCESS IN HIGHER EDUCATION, THEREBY HELPING LOW-INCOME INDIVIDUALS AS WELL AS THOSE WHO MAY BE THE FIRST IN THEIR FAMILY TO ATTEND COLLEGE FURTHERING THEIR EDUCATION GOALS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	1537079	Expense
Revenue	9079185	Revenue
Description	LOAN PORTFOLIO SERVICING: ECMC GROUP, INC. HAS AN ELIGIBLE LENDER TRUST AGREEMENT WITH US BANK NATIONAL ASSOCIATION. US BANK SERVES AS AN ELIGIBLE LENDER TRUST (ELT) FOR ECMC GROUP, INC. THROUGH THE ELT, ECMC GROUP, INC. PURCHASES FFELP REHABILITATED STUDENT LOANS FROM EDUCATIONAL CREDIT MANAGEMENT CORPORATION, A RELATED ENTITY, AND OTHER GUARANTY AGENCIES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	711744	Expense
Description	THROUGH THE PUBLIC POLICY PROGRAM, ECMC GROUP, INC. SHARES INFORMATION AMONG ECMC GROUP-RELATED MEMBERS ON LEGISLATIVE PROPOSALS AND GOVERNMENTAL REGULATIONS THAT IMPACT THEIR OPERATIONS. THE PROGRAM ENABLES ECMC GROUP, INC. AFFILIATES TO MONITOR PUBLIC POLICY MATTERS AND PROVIDE NONPARTISAN ANALYSIS AND RESEARCH TO POLICYMAKERS, THOUGHT LEADERS AND THE GENERAL PUBLIC.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	27000	Expense
Grants	27000	Grants
Description	Continued on Schedule O.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	27000	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	27000	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	55772052	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	true	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	62	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	31	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NM	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	GREGORY VAN GUILDER	NamePerson
Telephone Number	6512210566	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1 IMATION PLACE BLDG 2	AddressLine1
City	OAKDALE	City
State	MN	State
ZIP Code	551283422	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (24 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
ROBERT STEIN
Board Chair	9.00	X	93667	24500	0
GARY COOK
Director	4.00	X	74654	14000	0
ROBERTA COOPER RAMO
Director	4.00	X	75000	16000	0
JOHN DEPODESTA
Director	9.00	X	86654	26000	0
EDWARD JENNINGS
Director	2.00	X	56500	11500	0
I KING JORDAN
Director	3.00	X	67000	12000	0
JAMES MCKEON
Director	5.00	X	80500	18000	0
JACK O'CONNELL
Director	3.00	X	59000	12000	0
MAURICE SALTER
Director	6.00	X	65000	16000	0
PETER TAYLOR
Director	4.00	X	50667	0	0
RICHARD BOYLE
Director/CEO/President	69.00	X	907210	0	47049	X
GREGORY VAN GUILDER
Chief Financial Officer	51.00		617270	0	74681	X
DANIEL FISHER
Sec/Gen Counsel	38.00		468092	0	69732	X
DAVID HAWN
Chief Operating Officer	57.00		570479	0	59180	X
HEIDI JOHNSON
EVP	13			405682	66081	X
HEATHER RENNER
Sr Vice President	41		242132		41740	X
EDWARD SPEAR
CIO of ECMC	0		420940		57898	X
KATHLEEN KING
Controller	48		287799		47393		X
FRED CHAMBERS
Vice President	0		194614		48327		X
MATTHEW MIKULSKI
Sr Vice President	37		248474		49863		X
GERALDINE GJESDAHL
Vice President	38		199908		24490		X
HUGH MCSHERRY
Vice President	2		210263		36737		X
STEVEN WELLVANG
Former Sec/Gen Counsel	0			432699	58887			X
JAMES MURRAY
Former Director	0		46684					X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	5122507	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	988381	TotalReportableCompFrmRltdOrgs
Total Other Compensation	682058	TotalOtherCompensation
Number Individuals GT100 K	11	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
BAKER TILLY VIRCHOW KRAUSE LLP
115 SOUTH 84TH ST STE 400	MILWAUKEE	WI	53214	Accounting	463880
EMC
176 SOUTH ST	HOPKINTON	MA	01748	IT Consulting	439506
E CAPITAL ADVISORS
7700 FRANCE AVE SOUTH STE 370	MINNEAPOLIS	MN	55435	Consulting	390912
ICE MILLER LLP
ONE AMERICAN SQUARE STE 2900	INDIANAPOLIS	IN	46282	Legal	360884
TRU STUDENT
2500 BROADWAY	HELENA	MT	59601	Loan Portfolio Servicing	340462

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	16	NumberOfContractorsGT100K
Related Organizations	337911123	RelatedOrganizations
Total Contributions	337911123	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Student Loan Portfolio	Description
Business Code	900099	BusinessCode
Total Revenue Column	9079185	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	9079185	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	85941	TotalRevenueColumn
Exclusion	$85,941	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	347076249	TotalRevenueColumn
Related Or Exempt Function Income	9079185	RelatedOrExemptFunctionIncome
Exclusion	$85,941	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	53523229	Total
Program Services	53523229	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3390723	Total
Program Services	238003	ProgramServices
Management And General	3152720	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4379191	Total
Program Services	9433	ProgramServices
Management And General	4369758	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	499707	Total
Program Services	1067	ProgramServices
Management And General	498640	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	750637	Total
Program Services	1603	ProgramServices
Management And General	749034	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	320826	Total
Program Services	684	ProgramServices
Management And General	320142	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	102942	Total
Program Services	51723	ProgramServices
Management And General	51219	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	215889	Total
Program Services	42	ProgramServices
Management And General	215847	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2922658	Total
Program Services	867304	ProgramServices
Management And General	2055354	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	31	Total
Program Services	1	ProgramServices
Management And General	30	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	462231	Total
Program Services	36374	ProgramServices
Management And General	425857	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	138350	Total
Program Services	2542	ProgramServices
Management And General	135808	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1151085	Total
Program Services	16183	ProgramServices
Management And General	1134902	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	425787	Total
Program Services	26961	ProgramServices
Management And General	398826	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	21162	Total
Program Services	2027	ProgramServices
Management And General	19135	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	506992	Total
Program Services	506992	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	460609	Total
Program Services	416667	ProgramServices
Management And General	43942	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	147680	Total
Program Services	1871	ProgramServices
Management And General	145809	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Loss on subsidiary	4576000	0	4576000
Loss on student loans held	110004	57948	52056
Usage on shared assets	408167	11398	396769

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	74513900	Total
Program Services	55772052	ProgramServices
Management And General	18741848	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	17082947	BOY
EOY	155154304	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2501948	BOY
EOY	159546499	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	28457	BOY
EOY	221655	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	942926	BOY
EOY	1683945	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	768826	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	44159	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	12705	BOY
EOY	724667	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	124553171	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	19164031	BOY
EOY	20276281	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	112564790	BOY
EOY	108871276	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	166667	BOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	27132000	BOY
EOY	6222855	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	179596471	BOY
EOY	577254653	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3726779	BOY
EOY	127794453	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	28450000	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	23139726	BOY
EOY	52617885	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	55316505	BOY
EOY	180412338	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	124279966	BOY
EOY	396842315	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	124279966	BOY
EOY	396842315	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	179596471	BOY
EOY	577254653	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	272562349	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	X	SupportingOrganization509a3
Supporting Org509a3 Type2	X	SupportingOrg509a3Type2
Certification Checkbox	X	CertificationCheckbox
Contrib By Controlling Individual	false	ContribByControllingIndividual
Contribution By Related Party	false	ContributionByRelatedParty
Contrib By35 Controlled Entity	false	ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EDUCATIONAL CREDIT MGMT CORP	BusinessNameLine1

Field	Value	IRS element (for citing)
EIN	411778617	EIN
Type Of Organization	9	TypeOfOrganization
Listed In Governing Doc	true	ListedInGoverningDoc
Supported Organization Notified	true	SupportedOrganizationNotified
Organized In US	true	OrganizedInUS
Amount	$771,744	Amount

Field	Value	IRS element (for citing)
Total Number Of Supported Orgs	1	TotalNumberOfSupportedOrgs
Sum Of Amounts	771744	SumOfAmounts
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage
Facts And Circumstances Test	OTHER ADDL INFO: PART I, LINE 11.; AS THE PARENT COMPANY BUT ALSO A SUPPORTING ORGANIZATION, ECMC GROUP, INC.; WAS PREVIOUSLY REPORTED AS A TYPE I SUPPORTING ORGANIZATION. HOWEVER, IN; REVIEW OF THE NATURE OF THE RELATIONSHIP ECMC GROUP, INC. HAS WITH ITS; SUPPORTED ORGANIZATION, EDUCATIONAL CREDIT MANAGEMENT CORPORATION, WE HAVE UPDATED; THE SUPPORTING ORGANIZATION CLASSIFICATION TO TYPE II. PER THE INSTRUCTIONS FOR; SCHEDULE A (FORM 990 OR 990-EZ), ECMC GROUP, INC. CAN ANSWER "YES" TO THE FOLLOWING; QUESTION "DO THE SAME PERSONS, SUCH AS DIRECTORS, TRUSTEES, AND OFFICERS, SUPERVISE OR; CONTROL THE SUPPORTED ORGANIZATION(S) AND THE SUPPORTING ORGANIZATION?"; ---; ECMC GROUP, INC., THE SUPPORTING ORGANIZATION, RETAINS THE FOLLOWING AUTHORITY; OVER EDUCATIONAL CREDIT MANAGEMENT CORPORATION, THE SUPPORTED ORGANIZATION,; AND, THEREFORE, HAS CONTROL OVER EDUCATIONAL CREDIT MANAGEMENT CORPORATION:; 1. TO AUTHORIZE AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS.; 2. TO APPROVE THE STRATEGIC AND FINANCIAL PLANS.; 3. TO ELECT AND/OR APPROVE THE MEMBERS OF THE BOARD OF DIRECTORS.; 4. TO OVERSEE COORDINATION OF PROGRAMS AND SERVICES OFFERED.; 5. TO AUTHORIZE FORMATION, GOVERNANCE AND DISSOLUTION.; ---;	FactsAndCircumstancesTest

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 D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	18592	OtherCostOrOtherBasis
Depreciation	9606	Depreciation
Book Value	8986	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	750234	OtherCostOrOtherBasis
Depreciation	34553	Depreciation
Book Value	715681	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	724667	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
Description	Student loan receivable	Description
Book Value	108871276	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	108871276	TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
Due to ECMC Foundation	$50,344,399
Due to ECMC Holdings Corporation	$1,357,237
Due to Educational Credit Management Corporation	$805,299
Due to ECMC Solutions	$63,244
Due to Federal Services Bureau	$47,706

Field	Value	IRS element (for citing)
Total Of Amounts	52617885	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	ExplanationExplanation
Pt X Line 2	The FIN 48 (ASC 470) disclosure in the ECMC Group, Inc. and
	SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS READS AS FOLLOWS: "ECMC GROUP, ECMC AND THE FOUNDATION ARE NONPROFIT 501(C)(3) CORPORATIONS AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. --- HOLDINGS AND ITS SUBSIDIARIES ARE TAXABLE ENTITIES AND ACCOUNT FOR DEFERRED TAX ASSETS AND LIABILITIES UNDER THE LIABILITY METHOD. DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TEMPORARY
	DIFFERENCES THAT WILL RESULT IN TAXABLE AMOUNTS IN FUTURE YEARS. DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND TAX OPERATING LOSS AND TAX CREDIT CARRYFORWARDS. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. --- WITH FEW EXCEPTIONS, GROUP IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX A

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
ECMC FOUNDATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	55128	411990628	501(c)(3)	53496229	Gen Support
EDUCATION GROWTH ADVISORY
ONE LANDMARK SQUARE 21ST FLOOR	STAMFORD	CT	06901	800563613	LLC	15000	Education
ARIZONA STATE UNIVERSITY FOUNDATION
1475 N SCOTTSDALE RD STE 200	SCOTTSDALE	AZ	85257	866051042	501(c)(3)	10000	Sponsorship

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	2	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV (7 entries)

IdentifierIdentifier	ExplanationExplanation
Pt I Line 2	ECMC Group, Inc. is the sole member of ECMC Foundation and closely monitors the
	use of the cash grants through reports to management and the Board of Directors
	on a regular basis.
	---
	The remainder of the grants and assistance to the other organizations listed in
	Part II are minimal in nature and generally are issued in support of student
	financial aid conferences and organizations and do not require monitoring.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	true	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	true	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (14 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs
RICHARD BOYLE
477959	422078	7173	32000	15049	954259
GREGORY VAN GUILDER
306665	308771	1834	53387	21294	691951
DANIEL FISHER
245266	220799	2027	43037	26695	537824
DAVID HAWN
305721	262983	1775	37940	21240	629659
HEIDI JOHNSON
						200366	203781	1535	39487	26594	471763
HEATHER RENNER
152246	87752	2134	29107	12633	283872
EDWARD SPEAR
221959	194580	4401	41849	16049	478838
KATHLEEN KING
181138	103128	3533	32344	15049	335192
FRED CHAMBERS
135665	52290	6659	21782	26545	242941
MATTHEW MIKULSKI
149665	96915	1894	26568	23295	298337
GERALDINE GJESDAHL
149021	49513	1374	23895	595	224398
HUGH MCSHERRY
145281	57750	7232	15442	21295	247000
STEVEN WELLVANG
						309721	114546	8432	35647	23240	491586
JAMES MURRAY
46684					46684

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt I Line 1a	Certain taxable benefits are grossed up to make the employee whole. This has been approved by the board of directors. --- ECMC Group, Inc.'s travel policy requires that the least costly class of airfare be utilized whenever possible. Due to a lack of flight availability and schedule restrictions, ECMC Group, Inc. did allow for the reimbursement of one first class seat for a board member in one instance in 2012 because it was the only option available. ---
Pt I Line 4b	ECMC Group, Inc. maintains a supplemental nonqualified retirement plan described in section 457(f) to attract and retain employees, typically in management positions. In 2012, two employees, David Hawn and Gregory Van Guilder, participated in the plan. No payments were made from the plan. ---
Pt I Line 5b	ECMC Group, Inc.'s annual officer incentive plan requires achievement of stated primary financial goals, which includes revenues, before any payment to any officer is made. ---
Pt I Line 6b	ECMC Group, Inc.'s annual officer incentive plan requires achievement of stated key performance metrics, which includes net earnings, before any payment to any officer is made.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (85 entries)

IdentifierIdentifier	ExplanationExplanation
Pt I, Line 1	ECMC Group, Inc. is a nonprofit corporation that provides services
	in support of higher education finance. Our work spans several
	business lines, but at the core of our nonprofit activities
	is providing support for the administration of federal student
	loan programs as well as promoting financial literacy and college
	access, retention and success. ECMC Group, Inc. also funds the
	programs and initiatives of ECMC Foundation; ECMC Foundation
	helps low-income individuals as well as those who may
	be the first in their family to attend college.
	---
Pt III, Line 4d	Continued from Part III, Line 4d.
	Support and services supplied to ECMC Group, Inc. related
	organizations to further tax exempt purposes.
	Expenses $27,000 including grants of $27,000. Revenue $0.
	---
Pt VI, Line 6	Each Director of the ECMC Group, Inc.'s Board of Directors is
	a member of ECMC Group, Inc. In 2012, there were eleven members
	of the Board of Directors and, therefore, eleven members of
	the corporation. Membership terminates upon the termination
	of such member's director status on the Board of Directors.
	There are no stockholders.
	---
Pt VI, Line 7a	The members of ECMC Group, Inc. Board of Directors are
	nominated by the Governance & Compensation Committee of the
	Board and elected by the Board of Directors. The Governance &
	Compensation Committee consists of such independent members
Form 990, Part III, Line 4d	CONTINUED ON SCHEDULE O. 27000. 27000. 0.
	appointed to it by the ECMC Group, Inc. Board of Directors.
	---
Pt VI, Line 7b	The governing body and the members are the same individuals.
	---
Pt VI, Line 11a	All members of the Board of Directors and executive management
	are provided a copy of Form 990 to review and provide comments prior
	to filing. All members of the Board of Directors and executive
	management are provided with a copy of the final version of Form 990
	before it has been filed.
	---
Pt VI, Line 12c	Officers, Directors, and all employees are required to reaffirm
	on an annual basis their understanding of the company's Code of
	Ethics and Business Conduct. The affirmation specifically
	references that the individual will comply with the directives of the
	Code of Ethics and Business Conduct. Conflicts of Interest
	and disclosure of potential conflicts is included in the Code
	of Ethics and Business Conduct. Monitoring and enforcement of
	the policy is accomplished through the reaffirmation process.
	---
	In cases where a potential conflict exists at the officer and key
	employee levels, the issue is disclosed to the CEO and Director of
	Corporate Compliance. For potential or real conflicts involving
	the CEO or a member of the Board of Directors, the disclosure
	is made to the Board Chairman. The Board member or CEO will be
	required to excuse themselves from deliberation and voting on
	matters which they may have a conflict of interest.
	---
Pt VI, Line 13	Whistleblower Policy - ECMC Group, Inc. has a Code of Ethics and
	Business Conduct policy that is affirmed annually by all ECMC Group,
	Inc. and affiliated companies' officers, directors, and employees.
	While there is not a specific whistleblower policy, there is
	a provision incorporated into the Code of Ethics and Business
	Conduct policy that binds all employees. The provision states
	that there can be no repercussions for good faith reporting of
	potential illegal practices or violations of corporate policies.
	ECMC Group, Inc. has established an anonymous whistleblower
	telephone hotline and website administered by an outside vendor.
	---
Pt VI, Line 15	The following describes the ECMC and ECMC Group, Inc. executive
	compensation methodology.
	---
	The Governance & Compensation Committee of the ECMC Group, Inc. Board
	of Directors is wholly comprised of independent, outside directors.
	In 2012, the Committee retained executive compensation experts
	from Grant Thornton, a global compensation consulting organization,
	through Arnold & Porter LLP to identify appropriate CEO and
	senior executive compensation packages. Arnold & Porter LLP provided
	a written opinion on the reasonableness of this compensation. The
	market analysis performed by Grant Thornton for Arnold & Porter LLP
	includes salary and incentive data from an appropriate peer group under
	IRS regulations and includes both nonprofit and for profit entities.
	---
Pt VI, Line 17	States to file Form 990: New Mexico.
	---
Pt VI, Line 19	No documents are made available to the public.
	---
Pt VII-A	James Murray, a former Director, had a consulting agreement in 2012.
	---

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (2 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
OAKDALE STUDENT LOAN FUNDING LLC
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	271914648	Holding FFELP Loans	DE	554342	2774	ECMC GROUP INC
PREMIERE CREDIT OF NORTH AMERICA LLC
2002 WELLESLEY BLVD 100	INDIANAPOLIS	IN	46219	352085743	Accounts Receivable Management	IN			ECMC HOLDINGS CORP

Form990 Schedule R Part II Form990ScheduleRPartII (2 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
EDUCATIONAL CREDIT MGMT CORP
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411778617	GUARANTOR	MN	501(c)(3)	Line 9	ECMC GROUP INC	true
ECMC FOUNDATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411990628	Promote Education	DE	501(c)(3)	Line 11B II	ECMC GROUP INC	true

Form990 Schedule R Part IV Form990ScheduleRPartIV (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Share Of Total IncomeShareOfTotalIncome
OAKDALE INVESTMENT MANAGEMENT CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	461549752	Holding Investments	DE	ECMC GROUP INC	C	1000	1.00000
ECMC HOLDINGS CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411991992	Strategic Oversight	DE	ECMC GROUP INC	C	43712270	1.00000	53385308
EDUCATIONAL CREDIT SERVICES CO
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411992001	Private Loans	DE	NA	C
ECMC RECORDS & REC MGMT CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411989959	Document Management	DE	NA	C
ECMC MANAGEMENT SERVICES CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411989960	Management Services	DE	NA	C
ECMC TECHNOLOGY SERVICES CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	411989958	Technology Services	DE	NA	C
ECMC SOLUTIONS CORPORATION
1 IMATION PLACE BLDG 2	OAKDALE	MN	551283422	271854584	Default Prevention	DE	NA	C

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

Transactions Related Orgs Table TransactionsRelatedOrgsTable (13 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
ECMC FOUNDATION
b	53496229	Allocation
ECMC FOUNDATION
m	749152	Allocation
ECMC FOUNDATION
p	123360	Allocation
EDUCATIONAL CREDIT MANAGEMENT CORPORATION
c	337911123	Allocation
EDUCATIONAL CREDIT MANAGEMENT CORPORATION
m	27036450	Allocation
EDUCATIONAL CREDIT MANAGEMENT CORPORATION
n	25159601
EDUCATIONAL CREDIT MANAGEMENT CORPORATION
p	9797177
ECMC HOLDINGS CORPORATION
m	2102128
ECMC HOLDINGS CORPORATION
n	102179
ECMC HOLDINGS CORPORATION
p	572203
ECMC SOLUTIONS CORPORATION
m	3276719
ECMC SOLUTIONS CORPORATION
n	1365839
ECMC SOLUTIONS CORPORATION
p	751661