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    <Timestamp>2011-05-13T12:34:20-07:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
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    <Filer>
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      <Name>
        <BusinessNameLine1>MADONNA TOWERS OF ROCHESTER INC</BusinessNameLine1>
      </Name>
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      <Phone>7636891162</Phone>
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        <AddressLine1>1995 E RUM RIVER DRIVE S</AddressLine1>
        <City>CAMBRIDGE</City>
        <State>MN</State>
        <ZIPCode>55008</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KEVIN RYMANOWSKI</Name>
      <Title>CFO</Title>
      <DateSigned>2011-05-13</DateSigned>
    </Officer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>MARK CAIRNS</NameOfPrincipalOfficerPerson>
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        <State>MN</State>
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      <StateLegalDomicile>MN</StateLegalDomicile>
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        <Description>Operation of a 122 unit Assisted Living facility in Rochester, Minnesota, which provides Assisted Living services to the elderly. The facility had an aveage occupancy of 80% and served 159 individuals during the fiscal year ended 6/30/2010</Description>
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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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      </GrossReceiptsFromNonUBI>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <MethodOfValuation>BOOK</MethodOfValuation>
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        <Identifier>Grantmaker's Description of How Grants are Used</Identifier>
        <Explanation>Madonna Towers offers employees tuition payment through an educational assistance plan that complies with Section 127 of the Internal Revenue Code and the Minnesota Nursing Facility Employee Scholarship Fund (Bulletin #01-62-05).To provide payment for expenses incurred by eligible Senior Care employees for the successful completion of approved courses that lead to career advancement.</Explanation>
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        <Defeased>false</Defeased>
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        <AmountOfTransaction>702900</AmountOfTransaction>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>NOT AVALIVABLE TO PUBLIC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>The CEO of Madonna Towers of Rochester is employed by Benedictine Health System, the manager of MTR and, his/her salary is set by Benedictine Health System. BHS sets compensation for the CEO at the median for comparable organizations. Data regarding comparable organizations is obtained from an independent compensation consultant at the time of hire and is periodically refreshed to ensure continued consistency with market comparables. Records documenting the compensation process are maintained by the manager's human resource department. Compensation for other key employees is set by the CEO in consultation with the manager based on the same philosophy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>PERIODIC AUDITS OF TRANSACTIONS TO ENSURE THAT CONFILICTS OF INTEREST DO NOT EXIST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>AN ELECTONIC COPY OF THE FORM 990 WAS DISTRIBUTED PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body</ReturnReference>
        <Explanation>Each Director of the Corporation is appointed by Benedictine Health System.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 6</Identifier>
        <ReturnReference>Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder</ReturnReference>
        <Explanation>Benedictine Health System, a Minnesota nonprofit corporation, is the sole member of the Corporation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 3</Identifier>
        <ReturnReference>Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company</ReturnReference>
        <Explanation>The Corporation contracts with Benedictine Health System, a related organization, for Management Services. Benedictine Health System employed the Administrator/CEO of the Corporation</Explanation>
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          <BusinessNameLine1>Benedictine Living Communities</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411639687</EIN>
        <PrimaryActivities>NURSING HOME</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BENEDICTINE CARE CENTERS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411907571</EIN>
        <PrimaryActivities>NURSING HOME</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Benedictine Health Center of Minneapolis</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411985663</EIN>
        <PrimaryActivities>NURSING HOME</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BENEDICTINE HEALTH CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411381401</EIN>
        <PrimaryActivities>NURSING HOME</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BENEDICTINE HEALTH SYSTEM FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411513014</EIN>
        <PrimaryActivities>SUPPORTING ORG</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BENEDICTINE HEALTH SYSTEM</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <EIN>411531892</EIN>
        <PrimaryActivities>SUPPORTING ORG</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501 (C) 3</ExemptCodeSection>
        <PublicCharityStatus>YES</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>true</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Saint Anne of Winona</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>k</TransactionType>
        <AmountInvolved>21131</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BENEDICTINE CARE CENTERS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>l</TransactionType>
        <AmountInvolved>18807</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BENEDICTINE CARE CENTERS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>k</TransactionType>
        <AmountInvolved>221321</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BENEDICTINE HEALTH SYSTEM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>q</TransactionType>
        <AmountInvolved>20028</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BENEDICTINE HEALTH SYSTEM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>n</TransactionType>
        <AmountInvolved>182028</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BENEDICTINE HEALTH SYSTEM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>l</TransactionType>
        <AmountInvolved>520872</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>