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      <Form990PartVIISectionA>
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        <ManagementAndGeneral>331707</ManagementAndGeneral>
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      <FeesForServicesLegal>
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        <ManagementAndGeneral>2095</ManagementAndGeneral>
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      <FeesForServicesAccounting>
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        <ManagementAndGeneral>12237</ManagementAndGeneral>
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        <ProgramServices>511600</ProgramServices>
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        <ProgramServices>27159</ProgramServices>
        <ManagementAndGeneral>725</ManagementAndGeneral>
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        <ProgramServices>23526</ProgramServices>
        <ManagementAndGeneral>442</ManagementAndGeneral>
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      <Interest>
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        <ProgramServices>390983</ProgramServices>
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        <ProgramServices>1038307</ProgramServices>
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        <ManagementAndGeneral>27098</ManagementAndGeneral>
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      <OtherExpenses>
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        <ProgramServices>13375</ProgramServices>
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      <OtherExpenses>
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      <OtherExpenses>
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      <AllOtherExpenses>
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        <ProgramServices>3781</ProgramServices>
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      <TotalFunctionalExpenses>
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      <LandBuildingsEquipmentBasisNet>
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        <TotalCompensationRelatedOrgs>302749</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1A</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1B</ReturnReference>
        <Explanation>PURSUANT TO HR-116, REIMBURSEMENT REQUEST ARE TO BE SUBMITTED MONTHLY USING THE STANDARD EXPENSE REPORT FORM.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 6</ReturnReference>
        <Explanation>ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (IN ITS CAPACITY OFCOMPENSATION 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 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 $1,100,000 AS OF DECEMBER 31, 2012, AND FINAL PAYMENTS MADE IN JANUARY AND FEBRUARY OF 2013 IN THE AMOUNT OF $1,036,055 RELATED TO FISCAL YEAR 2012. FOR ADDITIONAL INFORMATION ABOUT THE METHODOLOGY OF DETEMINING EXECUTIVE COMPENSATION, PLEASE REFER TO SCHEDULE O.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>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 OCTOBER 29, 2013 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 15, 2013 BY PLACING IT ON AN INTERNET PORTAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>A. COMPENSATION FOR THE COMPANY'S CEO IS BASED ON COMPARABILITY DATA RECEIVED FROM AN INDEPENDENT CONSULTANT WHO IS 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. A COMPENSATION SURVEY WAS CONDUCTED IN CONJUNCTION WITH THE CEO SEARCH IN 2009. WHEN SETTING COMPENSATION FOR 2012, THE BOARD OF DIRECTORS BELIEVED THAT THIS STUDY WAS STILL VALID AND USED IT AS A BASIS FOR SETTING MODEST SALARY INCREASES FOR THE CEO AND SENIOR MANAGEMENT, AFTER GIVING DUE CONSIDERATION TO THE INCENTIVE COMPENSATION PLAN. BASED ON THOSE DISCUSSIONS, AND PURSUANT TO CALIFORNIA LAW, THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR THE CEO BASE COMPENSATION TO THE FULL BOARD. B. BASE COMPENSATION FOR THE COMPANY'S SENIOR MANAGEMENT IS DETERMINED BY A SALARY SURVEY CONDUCTED BY AN INDEPENDENT CONSULTANT WITH EXPERTISE IN THE COMPENSATION PRACTICES OF SIMILAR COMPANIES IN THE NONPROFIT SENIOR HOUSING AND SERVICES INDUSTRY. THIS SURVEY WAS CONDUCTED IN CONJUNCTION WITH THE CEO SEARCH IN 2009. WHEN SETTING COMPENSATION FOR 2012, THE BOARD OF DIRECTORS BELIEVED THAT THIS STUDY WAS STILL VALID AND USED IT AS A BASIS FOR SETTING MODEST SALARY INCREASES FOR THE CEO AND SENIOR MANAGEMENT, AFTER GIVING DUE CONSIDERATION TO THE INCENTIVE COMPENSATION PLAN. PURSUANT TO CALIFORNIA LAW THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR 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. ALL MEMBERS OF THE EXECUTIVE COMMITTEE, AND ALL VOTING 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, INCONSULTATION 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990 PART XI LINE 2C</ReturnReference>
        <Explanation>THE NUMBER OF HOURS FOR CEO AND CFO REPRESENT TIME SPENT ON THIS ORGANIZATION AND ALL RELATED ORGANIZATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>SERVICES: PROGRAM SERVICE EXPENSES 768,146. MANAGEMENT AND GENERAL EXPENSES 17,174. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 785,320.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VII, SECTION A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>VENICE SENIOR HOUSING CORP DBA ADDA &amp; PAUL SAFRAN SENIOR HOUSING</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>151 OCEAN FRONT WALK</AddressLine1>
          <City>VENICE</City>
          <State>CA</State>
          <ZIPCode>90291</ZIPCode>
        </AddressUS>
        <EIN>954607627</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>509 (A) (2)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BEACON SENIOR HOUSING CORP DBA ROSEWOOD COURT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1888 N FAIR OAKS AVENUE</AddressLine1>
          <City>PASADENA</City>
          <State>CA</State>
          <ZIPCode>91103</ZIPCode>
        </AddressUS>
        <EIN>311654224</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CANTERBURY VILLAGE RETIREMENT CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>23420 AVENIDA ROTELLA</AddressLine1>
          <City>SANTA CLARITA</City>
          <State>CA</State>
          <ZIPCode>91355</ZIPCode>
        </AddressUS>
        <EIN>953864198</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CASA DE LA PALOMA</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>133 S KENWOOD STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </AddressUS>
        <EIN>953276173</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CASTLE ARGYLE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1919 NORTH ARGYLE AVENUE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90068</ZIPCode>
        </AddressUS>
        <EIN>954454256</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MOUNTAIN PARK TERRACE DBA CLARK TERRACE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2660 CLARK AVENUE</AddressLine1>
          <City>NORCO</City>
          <State>CA</State>
          <ZIPCode>92860</ZIPCode>
        </AddressUS>
        <EIN>954570416</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING CORP #2 DBA CLARK TERRACE II</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2680 CLARK AVENUE</AddressLine1>
          <City>NORCO</City>
          <State>CA</State>
          <ZIPCode>92860</ZIPCode>
        </AddressUS>
        <EIN>311718833</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SYCAMORE TERRACE INC DBA COVENANT MANOR</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>600 E FOURTH STREET</AddressLine1>
          <City>LONG BEACH</City>
          <State>CA</State>
          <ZIPCode>90802</ZIPCode>
        </AddressUS>
        <EIN>953248885</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BANDERA SENIOR HOUSING CORP DBA GEORGE MCDONALD COURT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1800 EAST 92ND STREET</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90002</ZIPCode>
        </AddressUS>
        <EIN>311538768</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>GUADALUPE MANOR</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>17103 MAGNOLIA STREET</AddressLine1>
          <City>FOUNTAIN VALLEY</City>
          <State>CA</State>
          <ZIPCode>92708</ZIPCode>
        </AddressUS>
        <EIN>770066438</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HAMPTON SUPPORTIVE HOUSING INC DBA MABEL MESHACK WHITE MANOR</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>3260 BICKERS STREET</AddressLine1>
          <City>DALLAS</City>
          <State>TX</State>
          <ZIPCode>75212</ZIPCode>
        </AddressUS>
        <EIN>311663924</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>TX</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING CORP #1 DBA OTTO GRUBER HOUSE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>143 SOUTH ISABLE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </AddressUS>
        <EIN>311538772</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PALMER AVENUE RETIREMENT CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </AddressUS>
        <EIN>953864197</EIN>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>509 (A) (2)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PARK PASEO</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>123 S ISABEL STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91205</ZIPCode>
        </AddressUS>
        <EIN>953628584</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SYCAMORE TERRACE INC DBA ROYAL VISTA TERRACE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1310 ROYAL OAKS DRIVE</AddressLine1>
          <City>DUARTE</City>
          <State>CA</State>
          <ZIPCode>91010</ZIPCode>
        </AddressUS>
        <EIN>953248885</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING #3 DBA HADLEY VILLAS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>78-875 AVENUE 47</AddressLine1>
          <City>LA QUINTA</City>
          <State>CA</State>
          <ZIPCode>92253</ZIPCode>
        </AddressUS>
        <EIN>300032287</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SENIOR AFFORDABLE HOUSING #4 DBA MOUNTAIN VISTAS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>675 PEPPERTREE LANE</AddressLine1>
          <City>REDDING</City>
          <State>CA</State>
          <ZIPCode>96003</ZIPCode>
        </AddressUS>
        <EIN>300032292</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SYCAMORE TERRACE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 SAN BERNARDINO ROAD</AddressLine1>
          <City>UPLAND</City>
          <State>CA</State>
          <ZIPCode>91786</ZIPCode>
        </AddressUS>
        <EIN>953248885</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SORPTIMIST GARDENS HOUSING CORP DBA THE GARDENS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>333 MONTEREY ROAD</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91206</ZIPCode>
        </AddressUS>
        <EIN>953927250</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WESTMINSTER COURT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>6850 FLORENCE AVENUE</AddressLine1>
          <City>BELL GARDENS</City>
          <State>CA</State>
          <ZIPCode>90201</ZIPCode>
        </AddressUS>
        <EIN>953866226</EIN>
        <PrimaryActivities>LOW INCOME SENIOR HOUSING</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>170 (B) (1) (A) (VI)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SOUTHERN CALIFORNIA PRESBYTERIAN HOMES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
          <ZIPCode>91203</ZIPCode>
        </AddressUS>
        <EIN>951894293</EIN>
        <PrimaryActivities>CONTINUING CARE RETIREMENT COMMUNITIES/HOME AND COMMUNITY BASED SERVICES</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>509 (A) (3)</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CENTER FOR AGING RESOURCE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>516 BURCHETTE STREET</AddressLine1>
          <City>GLENDALE</City>
          <State>CA</State>
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</Return>