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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
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          <USAddress>
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      <ContractorCompensationGrp>
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          <USAddress>
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      <ContractorCompensationGrp>
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          <BusinessName>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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          <USAddress>
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        <ProgramServicesAmt>804740</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
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      <OtherExpensesGrp>
        <Desc>PROVIDER TAX</Desc>
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        <ProgramServicesAmt>578101</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>FOOD</Desc>
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        <ProgramServicesAmt>517799</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
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      <TotalFunctionalExpensesGrp>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>22658015</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <EOYAmt>-6000076</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>16657939</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>3843002</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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        <CurrentTaxYearMinus3YearsAmt>3349969</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16748</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1798464</CurrentTaxYearMinus1YearAmt>
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      <GrossReceiptsAdmissionsGrp>
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        <CurrentTaxYearMinus2YearsAmt>4073183</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16832779</CurrentTaxYearMinus1YearAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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      <SubstantialContributorsAmtGrp>
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      <SubstAndDsqlfyPrsnsTotGrp>
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        <CurrentTaxYearAmt>107</CurrentTaxYearAmt>
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      <InvestmentIncomePYPct>0.00640</InvestmentIncomePYPct>
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      <ExplanationProvidedInd>X</ExplanationProvidedInd>
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        <BookValueAmt>2692736</BookValueAmt>
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      <RevenueSubtotalAmt>23281054</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THAT THE CENTER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THE FORM 990 IS MADE AVAILABLE FOR BOARD REVIEW AND COMMENT PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REGULARY REVIEWS THEIR CONFLICT OF INTEREST POLICY AND REQUIRES BOARD MEMBERS TO DISCLOSE ANY CONFLICTS WITH THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REVIEWS THE CEO'S EMPLOYMENT CONTRACT AND APPROVES THE CONTRACT AS IT RELATES TO COMPENSATION, COMPENSATION INCREASES, BONUSES AND OTHER FRINGE BENEFITS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SIMON AND SYLVIA ZISMAN SEASHORE GARDENS LIVING CENTER IS A NON PROFIT HOME FOR THE AGED, GUIDED BY JEWISH TRADITION, LAW AND CHARITY, DEDICATED TO ENRICHING THE QUALITY OF LIFE FOR EACH OF OUR RESIDENTS. SEASHORE GARDENS CONTINUOUSLY STRIVES TO PROVIDE THE FINEST QUALITY OF</ExplanationTxt>
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          <StateAbbreviationCd>NJ</StateAbbreviationCd>
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