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    <Timestamp>2012-08-14T11:01:03-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>PATRICK J WOOD ESQUIRE</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>11 SUMMER ST</AddressLine1>
        <City>CHELMSFORD</City>
        <State>MA</State>
        <ZIPCode>01824</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042724845</EIN>
      <Name>
        <BusinessNameLine1>THE EMMAUS INSTITUTE INC</BusinessNameLine1>
      </Name>
      <NameControl>EMMA</NameControl>
      <Phone>6038863760</Phone>
      <USAddress>
        <AddressLine1>12 CATHERWOOD ROAD</AddressLine1>
        <City>TEWKSBURY</City>
        <State>MA</State>
        <ZIPCode>01876</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>WILLIAM J MANSEAU</Name>
      <Title>PRESIDENT</Title>
      <Phone>6038863760</Phone>
      <DateSigned>2012-08-12</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PATRICK J WOOD</Name>
      <Phone>9782561515</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.emmausinstituteinc.org</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>66597</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>0</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>66585</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>12</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>66597</TotalRevenue>
      <SalariesOtherCompEmplBenefits>10153</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>11958</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>18070</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>442</PrintingPublicationsPostage>
      <OtherExpensesTotal>26031</OtherExpensesTotal>
      <TotalExpenses>66654</TotalExpenses>
      <ExcessOrDeficitForYear>-57</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>11829</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>11772</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
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        <EOY>9271</EOY>
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        <EOY>3000</EOY>
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        <EOY>11772</EOY>
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      <PrimaryExemptPurpose>Wholistic mental health services</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MENTAL HEALTH COUNSELING SERVICES</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>56962</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>HOPE FOR A FUTURE PROBATION AND PAROLE CONSELING</DescriptionProgramServiceAccom>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Various conferences and workshops</DescriptionProgramServiceAccom>
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        <PersonName>REV EDWARD A KOONZ M DIV</PersonName>
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          <AddressLine1>29 HAMPTON DRIVE</AddressLine1>
          <City>NASHUA</City>
          <State>NH</State>
          <ZIPCode>03060</ZIPCode>
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        <Title>V-Chair, Director</Title>
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        <PersonName>WILLIAM J MANSEAU D MIN</PersonName>
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          <AddressLine1>12 CATHERWOOD ROAD</AddressLine1>
          <City>TEWKSBURY</City>
          <State>MA</State>
          <ZIPCode>01876</ZIPCode>
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        <Compensation>10000</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DARYL R ERICKSON MD</PersonName>
        <AddressUS>
          <AddressLine1>18 RIDGEWOOD DR</AddressLine1>
          <City>NASHUA</City>
          <State>NH</State>
          <ZIPCode>03063</ZIPCode>
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        <Title>Sec'y, Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REV DR GWEN PURUSHOTHAM</PersonName>
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          <State>NH</State>
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        <PersonName>ANNE M MCCANN</PersonName>
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          <City>MERRIMACK</City>
          <State>NH</State>
          <ZIPCode>03054</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SALLY A RAPOSA</PersonName>
        <AddressUS>
          <AddressLine1>6 COUNTRYSIDE DRIVE</AddressLine1>
          <City>NASHUA</City>
          <State>NH</State>
          <ZIPCode>03062</ZIPCode>
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        <Title>res., Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARRY C NILSON</PersonName>
        <AddressUS>
          <AddressLine1>28 RAVEN RD</AddressLine1>
          <City>AMHERST</City>
          <State>NH</State>
          <ZIPCode>03031</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>WILLIAM J MANSEAU</NamePerson>
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          <AddressLine1>154 BROAD STREET 1538</AddressLine1>
          <City>NASHUA</City>
          <State>NH</State>
          <ZIPCode>03063</ZIPCode>
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        <TelephoneNumber>6038863760</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <GrossInvestmentIncome170>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>6900</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>22250</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15385</CurrentTaxYearMinus1Year>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>82761</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>77059</CurrentTaxYearMinus2Years>
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        <CurrentTaxYearMinus3Years>89661</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>99309</CurrentTaxYearMinus2Years>
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        <CurrentTaxYearMinus3Years>37</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>12</CurrentTaxYear>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>37</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15</CurrentTaxYearMinus2Years>
        <CurrentTaxYear>12</CurrentTaxYear>
        <Total>581</Total>
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      <InvestmentIncomePercentage>0.00140</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00310</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>ACCOUNTS RECEIVABLE 3000. EXCHANGE ITEMS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>PAYROLL TAXES 366.</Explanation>
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