2013-11-01T10:09:19-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-01-01 410711588 ECUMEN ECUM 6517664300 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 DENNIS JOHNSON 6517664300 2013-10-15 1 TERRANCE O'REILLY P00068340 6123764500 2012 2016-03-07 17:11:31Z KATHRYN R ROBERTS 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 146203581 1 0 9386 X WWW.ECUMEN.ORG X 1923 MN TO OWN, OPERATE, MANAGE & SUPPORT SENIOR LIVING AND HEALTH CARE COMMUNITIES. 10 10 3896 827 0 0 2908487 2387462 136730832 142022061 239944 1003681 -195644 181351 139683619 145594555 11337 59731 0 0 74923172 78107574 0 0 436874 66960824 69131020 141895333 147298325 -2211714 -1703770 287475373 286445229 246412712 245852697 41062661 40592532 WE CREATE HOME FOR OLDER ADULTS, WHEREVER THEY CHOOSE TO LIVE. 0 0 135307334 59731 142022061 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. 135307334 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 449 0 3896 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X DENNIS JOHNSON 6517664300 3530 LEXINGTON AVENUE NORTH SHOREVIEW MN 55126 LYNN ANDERSON 1.00 X X 0 0 0 ROBERT KARRICK 1.00 X X 0 0 0 JOHN BYOM 1.00 X X 0 0 0 ROBERT HOFFMAN 1.00 X X 0 0 0 GLENN BARON 1.00 X 0 0 0 DEBBIE CERVENKA 1.00 X 0 0 0 LISA DEVERELL 1.00 X 0 0 0 KEITH HALLELAND 1.00 X 0 0 0 REVEREND KRISTINE LINNER 1.00 X 0 0 0 DIANE NIMMER 1.00 X 0 0 0 GAIL OLSON 1.00 X 0 0 0 GERALD PETERSON 1.00 X 0 0 0 TODD PETERSON 1.00 X 0 0 0 LOANNE THRANE 1.00 X 0 0 0 KATHRYN ROBERTS 39.00 1.00 X 408084 0 34525 DENNIS JOHNSON 39.00 1.00 X 243010 0 30473 STEPEHN ORDAHL 39.00 1.00 X 221284 0 29519 GILBERT ACEVEDO 39.00 1.00 X 207707 0 21287 ROBIN BALCK 40.00 X 166888 0 30960 SCOTT RIDDLE 39.00 1.00 X 171338 0 24662 LARRY JORGENSEN 40.00 X 164606 0 11523 ERIC SCHUBERT 40.00 X 159088 0 15815 JOHN KORSENDORFER 40.00 X 146284 0 22717 SHELLEY KENDRICK 40.00 X 128815 0 13064 JULIE MURRAY 40.00 X 126498 0 13961 DANA WOLLSCHLAGER 40.00 X 129289 0 12099 CHARLES ZIMMERMAN 40.00 X 158979 0 20291 2431870 0 280896 22 0 1 0 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 6 60000 198420 1500067 628975 21171 2387462 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 743723 743723 142022061 883681 883681 136112 0 136112 136112 136112 642504 2949 427010 98443 215494 -95494 120000 120000 64523 198420 83573 -19050 -19050 69924 0 69924 69924 CAFE/CATERING REVENUES 722320 440414 440414 MISCELLANEOUS 900099 272797 272797 FACILITY USE FEES 713940 220087 220087 -938933 -938933 -5635 145594555 142022061 0 1185032 59731 59731 1759763 167915 1511238 80610 58099004 54666777 3208227 224000 1907160 1622756 267949 16455 11323752 10653274 639966 30512 5017895 4615897 380379 21619 3485346 3485346 202544 84942 117602 145606 27058 118548 14489468 13464388 1025080 853304 747752 84508 21044 1189908 915429 253166 21313 8040645 7302653 737992 1028647 904032 120061 4554 688270 489344 193641 5285 11661506 10376775 1284731 10113139 8915119 1198020 996359 817151 179208 RESIDENT CARE SUPPLIES 11121241 11121241 SURCHARGE 2271236 2271236 EQUIPMENT RENTAL AND MA 1419233 1234397 184477 359 BAD DEBT EXPENSE 470205 464061 6144 954363 900060 49324 4979 147298325 135307334 11554117 436874 8986897 12484793 2344245 3122894 63470 0 12224272 13579524 274829 274829 11872 14898 653977 534970 291203712 79579145 216250927 211624567 19312250 20421649 2394670 2528272 649180 649164 7154461 6947814 17154323 14261855 287475373 286445229 12954982 12242251 264568 636597 157246889 154821655 171740 175551 72861063 74248408 2913470 3728235 246412712 245852697 X 36820127 36558343 1000240 597122 3242294 3437067 41062661 40592532 287475373 286445229 X -1703770 1354459 -254419 133602 X 0 1 X 1 0 X 1337550 1763571 2164152 2908487 2387462 10561222 112109404 120431745 122561527 136730832 142022061 633855569 113446954 122195316 124725679 139639319 144409523 644416791 0 0 0 644416791 1128564 650311 723775 762798 1019793 4285241 1128564 650311 723775 762798 1019793 4285241 583075 451364 56503 -153721 58888 996109 115158593 123296991 125505957 140248396 145488204 649698141 0.99190 0.99030 0.00660 0.00800 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: 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. 0 1 X 4242534 453360 133602 0 795307 0 4034189 4571333 615355 -205226 738928 4242534 3780013 1020634 223079 452393 4571333 3479595 933512 335034 968128 3780013 5204537 784164 -1246259 1262847 3479595 0.00000 0.85000 0.15000 1 0 13441578 13441578 253334636 64230275 189104361 23785140 15348870 8436270 642358 642358 211624567 ASSET RETIREMENT OBLIGATIONS 184663 INSURANCE CLAIMS RESERVES 3543572 3728235 X PART IV, LINE 2B: ECUMEN HOLDS IN TRUST SECURITY DEPOSIT AMOUNTS RECEIVED BY TENANTS OF THE PROJECT UPON MOVE-IN. TENANT SECURITY DEPOSITS ARE MAINTAINED IN AN INTEREST- BEARING SAVNGS ACCOUNT SEPARATE FROM ECUMEN'S OPERATING ACCOUNT. WITHDRAWLS ARE RESTRICTED TO REIMUBURSEMENTS OF TENANT'S SECURITY DEPOSITS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: EARNINGS FROM ENDOWMENT FUNDS ARE USED TO SUPPORT OUR GENERAL UNRESTRICTED OPERATING EXPENSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. THERE'S NO PLACE LIKE HOME 150TH AN 132481 97056 35425 3250 25225 10200 7631 EMMANUEL DL ANNUAL FUNDRAISER 51832 45332 6500 50 5300 1200 327 3 78630 56032 22598 1805 3918 2070 20558 551 1488 262943 198420 64523 1855 3918 5320 51083 11951 9446 83573 -19050 1 SCHOLARSHIPS 33 47909 EMPLOYEE ASSISTANCE 14 11822 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X X X X 0 0 1 1 1 1 1 0 0 KATHRYN ROBERTS 353881 0 45479 0 8724 0 15000 0 19525 0 442609 0 0 0 DENNIS JOHNSON 216384 0 21031 0 5595 0 14790 0 15683 0 273483 0 0 0 STEPEHN ORDAHL 194265 0 19759 0 7260 0 13416 0 16103 0 250803 0 0 0 GILBERT ACEVEDO 207047 0 0 0 660 0 12503 0 8784 0 228994 0 0 0 ROBIN BALCK 152848 0 10069 0 3971 0 10495 0 20465 0 197848 0 0 0 SCOTT RIDDLE 159701 0 10636 0 1001 0 10484 0 14178 0 196000 0 0 0 LARRY JORGENSEN 153988 0 10124 0 494 0 9886 0 1637 0 176129 0 0 0 ERIC SCHUBERT 148805 0 10069 0 214 0 9832 0 5983 0 174903 0 0 0 JOHN KORSENDORFER 131446 0 9259 0 5579 0 8944 0 13773 0 169001 0 0 0 CHARLES ZIMMERMAN 114213 0 5773 0 38993 0 9078 0 11213 0 179270 0 0 0 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. A CITY OF CHISAGO CITY MINNESOTA 416005046 170121AP2 2007-09-15 6185000 NEW CONSTRUCTION 0 0 0 B CITY OF WORTHINGTON MINNESOTA 416005656 98185TAD9 2007-05-14 7060000 REFINANCING CITY OF WORTHINGTON SERIES 2003A 0 0 0 C CITY OF PARK RAPIDS CDL HOMES LLC 416005449 700728AK4 2006-10-24 5575000 NEW CONSTRUCTION 0 0 0 D CITY OF PARK RAPIDS MANKATO LUTHERAN HOME INC 416005449 700727AP5 2006-09-13 3465000 NEW CONSTRUCTION 0 0 0 A 280000 6185000 420642 337992 226366 5200000 2008 0 0 1 1 B 500000 7060000 475788 6311250 235629 37333 2007 1 0 1 1 C 591250 5575000 376010 210062 4988928 2007 0 0 1 1 D 370000 3465000 237583 147774 3079643 2007 0 0 1 1 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 0.01000 0.01000 0 0 0 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF PINE CITY, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 05/30/2011 A CITY OF LAKE CRYSTAL MINNESOTA 416005294 509530AQ4 2006-08-16 9755000 REFINANCING CITY OF LECENTER SERIES 1999 0 0 0 B CITY OF PINE CITY MINNESOTA 416005456 722507AK6 2006-05-17 17950000 NEW CONSTRUCTION 0 0 0 C CITY OF PINE CITY MINNESOTA 416005456 722518AA5 2006-04-24 8100000 PURCHASE OF FACILITES 0 0 0 D CITY OF OWATONNA MINNESOTA 416005444 690595AD5 2006-03-16 7100000 NEW CONSTRUCTION 0 0 0 A 790000 9755000 600000 8838846 316154 2006 0 1 1 1 B 715000 17950000 1300840 503787 1164496 14980878 2007 0 0 1 1 C 700000 8100000 302750 7797250 2006 0 0 1 1 D 170000 7100000 504355 663836 404294 5527515 2007 0 0 1 1 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 A 1 0 0 0 0 1 B 1 0 0 1 US BANK 10.000000000000 0 1 C 0 0 0 1 1 0 0 0 1 D 1 0 0 1 WELLS FARGO 10.000000000000 0 0 1 A 1 B 1 C 1 D 1 A CITY OF FALCON HEIGHTS MINNESOTA 416007644 306057AF7 2005-06-30 5285000 PURCHASE OF FACILITES 0 0 0 B CITY OF DETROIT LAKES CDL HOMES LLC 416005098 251008AA6 2004-08-04 9850000 REFINANCING CITY OF DETRIOT LAKES 1993 & CITY OF CHISAGO CITY 1995 & 2001 0 0 0 C CITY OF DETROIT LAKES MANKATO LUTHERAN HOMES INC 416005098 251008AQ1 2004-09-16 7525000 REFINANCING CITY OF MANKATO SERIES 1996A & 2000 0 0 0 D CITY OF BRAINERD MINNESOTA 416005001 2004-11-24 3510000 NEW CONSTRUCTION 0 0 0 A 205000 5285000 385863 135234 151532 4612372 2006 0 0 1 1 B 1271708 9850000 154171 7247936 261004 2186889 2004 1 1 1 1 C 1835000 7525000 7374500 150500 2004 1 0 1 1 D 3510000 93624 186018 76019 3154339 2005 0 0 1 1 A 1 0 0 0 0 0 0 B 1 0 0 0 0 0 0 C 1 0 0 0 0.01000 0.01000 0 0 0 D 1 0 0 0 0 0 0 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF OWATONNA MINNESOTA 416005444 690562AA1 2003-06-30 4120000 REFINANCING CITY OF LECENTER SERIES 2000 0 0 0 B CITY OF WORTHINGTON MINNESOTA 416005656 98185QA50 2009-05-21 6730000 NEW CONSTRUCTION 0 0 0 C CITY OF APPLE VALLEY MN 410882559 03789WAE0 2010-03-29 5545000 NEW CONSTRUCTION 0 0 0 D CITY OF MAPLEWOOD MN 416008920 565566AE6 2010-07-01 5875000 NEW CONSTRUCTION 0 0 0 A 1130000 4120000 3841720 278280 2003 1 0 1 1 B 6730000 528655 679069 345475 258903 4917898 2010 0 0 1 1 C 140000 5545000 430681 223400 4890919 2011 0 0 1 1 D 165000 5875000 433858 2298710 260945 2881487 2010 0 0 1 1 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 A 1 1 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF LAKE CRYSTAL MN 416005294 509530BG5 2010-08-10 6865000 NEW CONSTRUCTION 0 0 0 B LAKES AREA ECONOMIC DEVELOPMENT AUTHORITY 200299143 2011-09-14 9320000 REFINANCING DULUTH ECONOMIC DEVELOP AUTH 1998A & CITY OF ALEXANDRIA 2002 0 0 0 C CITY OF MOORHEAD MN 416005386 61615CAB8 2012-09-27 10140000 REFINANCING APPLE VALLEY ECONOMIC DEVELOP AUTH 2005A & EAGAN 2008A&B 0 0 0 D MOORHEAD ECONOMIC DEVELOPMENT AUTHORITY MN 411671510 61615JAR8 2012-09-27 10000000 REFINANCING APPLE VALLEY ECONOMIC DEVELOP AUTH 2005A & EAGAN 2008A&B 0 0 0 A 6865000 508849 419720 334050 550000 5052381 2010 0 0 1 1 B 260102 9320000 5909645 102726 3307629 2012 1 0 0 1 C 10140000 10115000 25000 2012 1 0 1 1 D 10000000 9975000 25000 2012 1 0 1 1 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 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 D 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A HOUSING AND REDEVELOPMENT AUTHORITY OF DULUTH MINNESOTA 416006975 2012-09-28 8300000 REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005 0 0 0 B LAKE COUNTY HOUSING AND REDEVELOPMENT AUTHORITY MN 411563472 2012-09-28 9140000 REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005 0 0 0 C TOWN OF RICE LAKE MN 416005489 2012-09-28 5560000 REFINANCING DULUTH HRA 2004AB&C, CITY OF TWO HARBORS SERIES 2005 0 0 0 A 29432 8300000 7984423 154104 161473 2012 1 0 1 1 B 32415 9140000 8792485 169700 177815 2012 1 0 1 1 C 19718 5560000 5348602 103231 108167 2012 1 0 1 1 A 1 0 0 0 0 0 0 B 1 0 0 0 0 0 0 C 1 0 0 0 0 0 0 A 1 0 0 0 0 1 B 1 0 0 0 0 1 C 1 0 0 0 0 1 A 1 B 1 C 1 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN PERPETUAL TRUSTS 133,602. 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