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        <PersonNm>BENJAMIN F BECKLER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL HUTSON</PersonNm>
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      <ContractorCompensationGrp>
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          <USAddress>
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      <InvestmentIncomePYPct>0.00530</InvestmentIncomePYPct>
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        <BookValueAmt>106768</BookValueAmt>
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      <TotalBookValueOtherAssetsAmt>7591884</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEPOSITS</Desc>
        <Amt>2000</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED LIABILITIES</Desc>
        <Amt>388028</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PENSION EXPENSE</Desc>
        <Amt>597131</Amt>
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      <TotalLiabilityAmt>987159</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FASB HAS ISSUED FASB INTERPRETATION (FIN) NO. 48 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109, AS AMENDED. THIS INTERPRETATION CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENT IN ACCORDANCE WITH FASB STATEMENT NO. 109, ACCOUNTING FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASURES ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS A RESULT OF THE IMPLEMENTATION OF FIN NO. 48, SCPH AND AFFILIATES HAVE NOT RECOGNIZED AN INCREASE IN THE LIABILITY FOR UNRECOGNIZED TAX BENEFITS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
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        <PersonNm>JOHN H COCHRANE</PersonNm>
        <TitleTxt>PRESIDENT/CHIEF EXEC OFFICER</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>342630</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>207259</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>958</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>39468</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>590315</TotalCompensationRltdOrgsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL S OGUS</PersonNm>
        <TitleTxt>CHIEF OPERATIONS OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>275662</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>161828</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>891</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>29277</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>467658</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID L PIERCE</PersonNm>
        <TitleTxt>CHIEF FINANCIAL OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>240959</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>137500</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>21912</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>400371</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>POLLY AHADZADEH</PersonNm>
        <TitleTxt>CONTROLLER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>145302</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>49000</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>17673</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>211975</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BENJAMIN F BECKLER</PersonNm>
        <TitleTxt>VP OF PROJECT DEVELOPMENT</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>214811</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>75000</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>661</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>12727</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>303199</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARC HERRERA</PersonNm>
        <TitleTxt>VP SKILLED NURSING &amp; RISK</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>171758</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>75000</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>3312</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>20215</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>270285</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL HUTSON</PersonNm>
        <TitleTxt>VP COMMUNICATION &amp; MKTG</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>161037</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>60000</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>17466</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>238503</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>HUMAN RESOURCES POLICY HR-116 STATES THAT BE.GROUP WILL REIMBURSE SPECIFIC EXECUTIVE CLASS EMPLOYEES FOR THEIR INDIVIDUAL MEMBERSHIP FEES IN THE HEALTH CLUB OF THEIR CHOICE UP TO THE MAXIMUM ALLOWABLE MONTHLY REIMBURSMENT OF $60, WHICH IS DEEMED REASONABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>PURSUANT TO HR-116, REIMBURSEMENT REQUEST ARE TO BE SUBMITTED MONTHLY USING THE STANDARD EXPENSE REPORT FORM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (IN ITS CAPACITY OF COMPENSATION COMMITTEE) HELPS DEVELOP AND APPROVES THE CORPORATE GOALS THAT ARE USED IN CALCULATING THE COMPANY'S CEO AND SENIOR MANAGEMENT INCENTIVE COMPENSATION. THE EXECUTIVE COMMITTEE IN CONSULTATION WITH THE CEO ESTABLISHES CRITERIA TO BE MET FOR PURPOSES OF ANY INCENTIVE COMPENSATION THAT IS PAID OUT. INCENTIVE COMPENSATION IS CAPPED AT A PERCENT OF SALARY BASED ON POSITION. FOR 2013, THE CRITERIA USED IN CALCULATING INCENTIVE COMPENSATION WERE FINANCIAL PERFORMANCE (EBITDA) COMPARED TO BUDGET, QUALITY MEASURES AND OCCUPANCY GOALS WITH MINIMUM AND MAXIMUM RANGES. THERE WERE INCENTIVE BONUSES ACCRUED IN THE AMOUNT OF $1,200,000 AS OF DECEMBER 31, 2013, AND FINAL PAYMENTS MADE IN JANUARY AND FEBRUARY OF 2014 IN THE AMOUNT OF $1,188,202 RELATED TO FISCAL YEAR 2013. FOR ADDITIONAL INFORMATION ABOUT THE METHODOLOGY OF DETERMINING EXECUTIVE COMPENSATION, PLEASE REFER TO SCHEDULE O.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS 990 WAS PREPARED BY THE ACCOUNTING DEPARTMENT IN THE HOME OFFICE OF BE.GROUP. IT WAS REVIEWED BY THE CONTROLLER AND THE VICE PRESIDENT/CHIEF FINANCIAL OFFICER. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MET ON NOVEMBER 10, 2014 FOR FINAL REVIEW PRIOR TO FILING THIS FORM WITH THE PROPER GOVERNMENT AUTHORITIES. IT WAS MADE AVAILABLE TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS ON NOVEMBER 12, 2014 BY PLACING IT ON AN INTERNET PORTAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PURSUANT TO COMPANY POLICY HR-101, MANAGEMENT EMPLOYEES AND BOARD OF DIRECTORS ARE ASKED, ON AN ANNUAL BASIS, TO ACKNOWLEDGE AND DECLARE ANY POTENTIAL CONFLICTS OF INTEREST DURING THEIR EMPLOYMENT WITH BE.GROUP BY COMPLETING THE "QUESTIONNAIRE REGARDING POLICY ON CONFLICT OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS". THIS POLICY IS ENFORCED AND MAINTAINED BY THE HUMAN RESOURCES DEPARTMENT OF THE BE.GROUP CORPORATE OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>A. COMPENSATION FOR THE COMPANY'S CEO IS BASED ON COMPARABILITY DATA RECEIVED FROM AN INDEPENDENT CONSULTANT FAMILIAR WITH THE COMPENSATION PRACTICES OF SIMILAR COMPANIES IN THE NONPROFIT SENIOR HOUSING AND SERVICES INDUSTRY. ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (IN ITS CAPACITY AS COMPENSATION COMMITTEE) REVIEWS AND DISCUSSES THE COMPENSATION DATA WITH THE CEO AND OTHERS AS DEEMED NECESSARY. WHEN SETTING COMPENSATION FOR 2013, THE BOARD OF DIRECTORS USED CURRENT COMPARABILITY DATA TO DETERMINE IF A SALARY INCREASE WAS NECESSARY FOR THE CEO AND SENIOR MANAGEMENT. BASED ON THOSE DISCUSSIONS, AND PURSUANT TO CALIFORNIA LAW, THE EXECUTIVE COMMITTEE MAKES A REPORT OF THE CEO BASE COMPENSATION TO THE FULL BOARD. B. BASE COMPENSATION FOR THE COMPANY'S SENIOR MANAGEMENT IS BASED ON COMPARABILITY DATA RECEIVED FROM AN INDEPENDENT CONSULTANT FAMILIAR WITH THE COMPENSATION PRACTICES OF SIMILAR COMPANIES IN THE NONPROFIT SENIOR HOUSING AND SERVICES INDUSTRY. WHEN SETTING COMPENSATION FOR 2013, THE BOARD OF DIRECTORS USED CURRENT COMPARABILITY DATA TO DETERMINE IF A SALARY INCREASE WAS NECESSARY FOR THE CEO AND SENIOR MANAGEMENT. PURSUANT TO CALIFORNIA LAW THE EXECUTIVE COMMITTEE MAKES A REPORT OF THE CEO BASE COMPENSATION TO THE FULL BOARD AND PROVIDES THE CEO WITH RECOMMENDED RANGES IN WHICH TO ADJUST THE BASE COMPENSATION FOR THE OTHER MEMBERS OF SENIOR MANAGEMENT. SEVEN OF EIGHT MEMBERS OF THE EXECUTIVE COMMITTEE AND FIFTEEN OF SIXTEEN VOTING MEMBERS OF THE BOARD MEMBERS OF THE BOARD, ARE INDEPENDENT PERSONS. CONTEMPORANEOUS SUMMARY MINUTES OF ALL EXECUTIVE COMMITTEE MEETINGS ARE MAINTAINED. IN ADDITION, BASED ON INPUT FROM INDEPENDENT CONSULTANTS, THE EXECUTIVE COMMITTEE, IN CONSULTATION WITH THE CEO, ESTABLISHES CRITERIA TO BE MET FOR PURPOSES OF ANY INCENTIVE COMPENSATION THAT MIGHT BE PAID OUT. SEE NOTE ON SCHEDULE J FOR MORE INFORMATION ABOUT INCENTIVE PAYMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN SEVERAL WAYS. THEY ARE AVAILABLE IN OUR ANNUAL FILING OF FORM 990 WHICH THE PUBLIC CAN ACCESS THROUGH THE INTERNET AT SUCH SITES AS GUIDESTAR.ORG AND FOUNDATION CENTER (HTTP://TFCNY.FDNCENTER.ORG/990S/990SEARCH/ESEARCH.PHP). ALSO, DUE TO THE TAX EXEMPT BONDS SOME OF OUR ENTITIES HAVE, OUR FINANCIAL STATEMENTS ARE AVAILABLE FROM OUR TAX EXEMPT BOND ISSUANCE DOCUMENTS ON EMMA. OUR ANNUAL REPORTS AND SEVERAL OTHER DOCUMENTS ARE AVAILABLE ON OUR COMPANY'S WEBSITE AT WWW.THEBEGROUP.ORG AS WELL AS OUR CONTACT INFORMATION, WHICH THE PUBLIC CAN USE TO OBTAIN OUR ADDRESS AND PHONE NUMBER TO MAKE THE REQUEST FOR ANY OF THIS INFORMATION BY TELEPHONE, MAIL, OR EMAIL. BE.GROUP AND ITS AFFILIATES DOES NOT MAKE OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XI LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NUMBER OF HOURS FOR CEO AND CFO REPRESENT TIME SPENT ON THIS ORGANIZATION AND ALL RELATED ORGANIZATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER MISC FEES FOR SERVICE: PROGRAM SERVICE EXPENSES 703,357. MANAGEMENT AND GENERAL EXPENSES 133,802. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 837,159.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>RELEASED FROM RESTRICTION - PURCHASE OF EQUIPMENT/FACILITIES 55,293. CURRENT YEAR TRANSFER ON NET ASSETS 6,444.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BE.GROUP'S BOARD OF DIRECTORS HAS DELEGATED AN AUDIT COMMITTEE TO THE OVERSIGHT AND REVIEW OF THE AUDITED FINANCIAL STATEMENTS AND MAKE RECOMMENDATION TO ALL THE VOTING MEMBERS OF THE BOARD. DURING FISCAL YEAR 2012, THERE WERE NO CHANGES BY THE AUDIT COMMITTEE IN THEIR PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS OR THEIR SELECTION OF THE INDEPENDENT AUDITORS.</ExplanationTxt>
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          <AddressLine1>151 OCEAN FRONT WALK</AddressLine1>
          <City>VENICE</City>
          <State>CA</State>
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          <AddressLine1>1888 N FAIR OAKS AVENUE</AddressLine1>
          <City>PASADENA</City>
          <State>CA</State>
          <ZIPCode>91103</ZIPCode>
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        <EIN>311654224</EIN>
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        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
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          <BusinessNameLine1>CANTERBURY VILLAGE RETIREMENT CORP</BusinessNameLine1>
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          <AddressLine1>23420 AVENIDA ROTELLA</AddressLine1>
          <City>SANTA CLARITA</City>
          <State>CA</State>
          <ZIPCode>91355</ZIPCode>
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        <EIN>953864198</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>CASA DE LA PALOMA</BusinessNameLine1>
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          <AddressLine1>133 S KENWOOD STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </USAddress>
        <EIN>953276173</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>CASTLE ARGYLE</BusinessNameLine1>
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          <AddressLine1>1919 NORTH ARGYLE AVENUE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90068</ZIPCode>
        </USAddress>
        <EIN>954454256</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>MOUNTAIN PARK TERRACE DBA CLARK TERRACE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>2660 CLARK AVENUE</AddressLine1>
          <City>NORCO</City>
          <State>CA</State>
          <ZIPCode>92860</ZIPCode>
        </USAddress>
        <EIN>954570416</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING CORP #2 DBA CLARK TERRACE II</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>2680 CLARK AVENUE</AddressLine1>
          <City>NORCO</City>
          <State>CA</State>
          <ZIPCode>92860</ZIPCode>
        </USAddress>
        <EIN>311718833</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SYCAMORE TERRACE INC DBA COVENANT MANOR</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>600 E FOURTH STREET</AddressLine1>
          <City>LONG BEACH</City>
          <State>CA</State>
          <ZIPCode>90802</ZIPCode>
        </USAddress>
        <EIN>953248885</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>BANDERA SENIOR HOUSING CORP DBA GEORGE MCDONALD COURT</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>1800 EAST 92ND STREET</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90002</ZIPCode>
        </USAddress>
        <EIN>311538768</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>GUADALUPE MANOR</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>17103 MAGNOLIA STREET</AddressLine1>
          <City>FOUNTAIN VALLEY</City>
          <State>CA</State>
          <ZIPCode>92708</ZIPCode>
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        <EIN>770066438</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>HAMPTON SUPPORTIVE HOUSING INC DBA MABEL MESHACK WHITE MANOR</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>3260 BICKERS STREET</AddressLine1>
          <City>DALLAS</City>
          <State>TX</State>
          <ZIPCode>75212</ZIPCode>
        </USAddress>
        <EIN>311663924</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TX</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING CORP #1 DBA OTTO GRUBER HOUSE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>143 SOUTH ISABLE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </USAddress>
        <EIN>311538772</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>PALMER AVENUE RETIREMENT CORP</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>953864197</EIN>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (2)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>PARK PASEO</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>123 S ISABEL STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </USAddress>
        <EIN>953628584</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SYCAMORE TERRACE INC DBA ROYAL VISTA TERRACE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>1310 ROYAL OAKS DRIVE</AddressLine1>
          <City>DUARTE</City>
          <State>CA</State>
          <ZIPCode>91010</ZIPCode>
        </USAddress>
        <EIN>953248885</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
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      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING #3 DBA HADLEY VILLAS</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>78-875 AVENUE 47</AddressLine1>
          <City>LA QUINTA</City>
          <State>CA</State>
          <ZIPCode>92253</ZIPCode>
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        <EIN>300032287</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING #4 DBA MOUNTAIN VISTAS</BusinessNameLine1>
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          <AddressLine1>675 PEPPERTREE LANE</AddressLine1>
          <City>REDDING</City>
          <State>CA</State>
          <ZIPCode>96003</ZIPCode>
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        <EIN>300032292</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SYCAMORE TERRACE INC</BusinessNameLine1>
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          <AddressLine1>1301 SAN BERNARDINO ROAD</AddressLine1>
          <City>UPLAND</City>
          <State>CA</State>
          <ZIPCode>91786</ZIPCode>
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        <EIN>953248885</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SORPTIMIST GARDENS HOUSING CORP DBA THE GARDENS</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>333 MONTEREY ROAD</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91206</ZIPCode>
        </USAddress>
        <EIN>953927250</EIN>
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        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>WESTMINSTER COURT</BusinessNameLine1>
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          <AddressLine1>6850 FLORENCE AVENUE</AddressLine1>
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          <ZIPCode>90201</ZIPCode>
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        <EIN>953866226</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
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          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
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          <ZIPCode>91203</ZIPCode>
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        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES/HOME AND COMMUNITY BASED SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>CENTER FOR AGING RESOURCE</BusinessNameLine1>
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          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
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          <State>CA</State>
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        <EIN>330368618</EIN>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>COMMUNITY CARE FOR ADULTS</BusinessNameLine1>
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          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>KIRKWOOD ASSISTED LIVING RESIDENCE (GLENDALE)</BusinessNameLine1>
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          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
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        </USAddress>
        <EIN>330368620</EIN>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>KIRKWOOD ASSISTED LIVING RESIDENCE (ORANGE)</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>1525 EAST TAFT AVENUE</AddressLine1>
          <City>ORANGE</City>
          <State>CA</State>
          <ZIPCode>92866</ZIPCode>
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        <EIN>330605054</EIN>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>PRESBYTERIAN HOMES &amp; SERVICES OF THE WEST</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDDING ASSISTED LIVING CORP DBA KIRKWOOD REDDING</BusinessNameLine1>
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          <AddressLine1>395 HILLTOP AVENUE</AddressLine1>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDWOOD SENIOR HOMES &amp; SERVICES CORP DBA REDWOOD ELDERLINK</BusinessNameLine1>
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          <AddressLine1>1151 SOUTH REDWOOD STREET</AddressLine1>
          <City>ESCONDIDO</City>
          <State>CA</State>
          <ZIPCode>92025</ZIPCode>
        </USAddress>
        <EIN>954634615</EIN>
        <PrimaryActivitiesTxt>HOME AND COMMUNITY BASED SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES FOUNDATION</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>911931309</EIN>
        <PrimaryActivitiesTxt>FUNDRAISING, FINANCIAL RESOURCES TO RELATED ENTITIES</PrimaryActivitiesTxt>
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        <DirectControllingEntityName>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1>TWELVE OAKS FOUNDATION</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>2820 SYCAMORE AVENUE</AddressLine1>
          <City>LA CRESCENTA</City>
          <State>CA</State>
          <ZIPCode>91214</ZIPCode>
        </USAddress>
        <EIN>951750019</EIN>
        <PrimaryActivitiesTxt>ASSISTED LIVING RESIDENCE/RESIDENTAL CARE FACILITY FOR TH ELDERLY</PrimaryActivitiesTxt>
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      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING #6 DBA WILLIAM C ARTHUR TERRACE</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>1275 WEST 8TH STREET</AddressLine1>
          <City>CORONA</City>
          <State>CA</State>
          <ZIPCode>92882</ZIPCode>
        </USAddress>
        <EIN>300204104</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>ANDRES DUARTE TERRACE</BusinessNameLine1>
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        <USAddress>
          <AddressLine1>1730 HUNTINGTON DRIVE</AddressLine1>
          <City>DUARTE</City>
          <State>CA</State>
          <ZIPCode>91010</ZIPCode>
        </USAddress>
        <EIN>300155849</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>LC HOTCHKISS TERRACE</BusinessNameLine1>
        </DisregardedEntityName>
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          <AddressLine1>51 BARSTOW AVENUE</AddressLine1>
          <City>CLOVIS</City>
          <State>CA</State>
          <ZIPCode>93612</ZIPCode>
        </USAddress>
        <EIN>300155895</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDDING MOUNTAIN VISTA II</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>385 HILLTOP DRIVE</AddressLine1>
          <City>REDDING</City>
          <State>CA</State>
          <ZIPCode>96003</ZIPCode>
        </USAddress>
        <EIN>300239400</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SIERRA GATEWAY SENIOR RESIDENCE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>5125 N MARTY AVENUE</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93711</ZIPCode>
        </USAddress>
        <EIN>300239445</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>LIL JACKSON SENIOR COMMUNITY</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>412205339</EIN>
        <PrimaryActivitiesTxt>LOW INCOME SENIOR HOUSING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>170 (B) (1) (A) (VI)</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDWOOD FOUNDATION FOR SENIOR SERVICES</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>330368622</EIN>
        <PrimaryActivitiesTxt>INACTIVE CORPORATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDWOOD SENIOR HOMES &amp; SERVICES CORP DBA REDWOOD TERRACE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>710 WEST 13TH AVENUE</AddressLine1>
          <City>ESCONDIDO</City>
          <State>CA</State>
          <ZIPCode>92025</ZIPCode>
        </USAddress>
        <EIN>954634615</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (2)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>REDWOOD SENIOR HOMES &amp; SERVICES CORP DBA REDWOOD TOWN COURT</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>500 EAST VALLEY PARKWAY</AddressLine1>
          <City>ESCONDIDO</City>
          <State>CA</State>
          <ZIPCode>92025</ZIPCode>
        </USAddress>
        <EIN>954634615</EIN>
        <PrimaryActivitiesTxt>ASSISTED LIVING RESIDENCE/RESIDENTAL CARE FACILITY FOR TH ELDERLY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (2)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA HOME CARE</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>HOME AND COMMUNITY BASED SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA REGENTS POINT</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>19191 HARVARD AVENUE</AddressLine1>
          <City>IRVINE</City>
          <State>CA</State>
          <ZIPCode>92612</ZIPCode>
        </USAddress>
        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA ROYAL OAKS MANOR</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>1763 ROYAL OAKS DRIVE NORTH</AddressLine1>
          <City>BRADBURY</City>
          <State>CA</State>
          <ZIPCode>91010</ZIPCode>
        </USAddress>
        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA WHITE SANDS</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>7450 OLIVETAS AVENUE</AddressLine1>
          <City>LA JOLLA</City>
          <State>CA</State>
          <ZIPCode>92037</ZIPCode>
        </USAddress>
        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES DBA WINDSOR MANOR</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>1230 E WINDSOR ROAD</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </USAddress>
        <EIN>951894293</EIN>
        <PrimaryActivitiesTxt>CONTINUING CARE RETIREMENT COMMUNITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509 (A) (3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>REDDING RETIREMENT HOUSING CORP</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </USAddress>
        <EIN>954756544</EIN>
        <PrimaryActivitiesTxt>INACTIVE CORPORATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1>SOUTHWEST PRESBYTERIAN HOMES &amp; SERVICES</BusinessNameLine1>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91206</ZIPCode>
        </USAddress>
        <EIN>954756541</EIN>
        <PrimaryActivitiesTxt>INACTIVE CORPORATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CA</LegalDomicileStateCd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>