﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.5">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-04-24T08:56:03-05:00</Timestamp>
    <TaxPeriodEndDate>2012-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>HUNGERFORD &amp; CO</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>13305 REECK RD</AddressLine1>
        <City>SOUTHGATE</City>
        <State>MI</State>
        <ZIPCode>481953055</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>382849658</EIN>
      <Name>
        <BusinessNameLine1>COMMUNITY LIVING SERVICES INC</BusinessNameLine1>
      </Name>
      <NameControl>COMM</NameControl>
      <Phone>7344677600</Phone>
      <USAddress>
        <AddressLine1>35425 MICHIGAN AVENUE WEST</AddressLine1>
        <City>WAYNE</City>
        <State>MI</State>
        <ZIPCode>481841687</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>WILLIAM YORDY</Name>
      <Title>CFO</Title>
      <Phone>7344677600</Phone>
      <DateSigned>2013-04-01</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MICHAEL A GEORGES</Name>
      <Phone>7342469600</Phone>
      <DatePrepared>2013-04-15</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <NameOfPrincipalOfficerPerson>JAMES DEHEM</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>35424 MICHIGAN AVENUE WEST</AddressLine1>
        <City>WAYNE</City>
        <State>MI</State>
        <ZIPCode>48184</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>143487225</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.COMLIVSERV.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1988</YearFormation>
      <StateLegalDomicile>MI</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE CARE, TREATMENT, HOUSING, EDUCATION, AND PROTECTION OF DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>241</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>133433815</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>143475479</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>11010</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>11746</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>133444825</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>143487225</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>12932401</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>13719000</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>115690863</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>129689439</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>128623264</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>143408439</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>4821561</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>78786</RevenuesLessExpensesCY>
      <TotalAssetsBOY>17218370</TotalAssetsBOY>
      <TotalAssetsEOY>18995364</TotalAssetsEOY>
      <TotalLiabilitiesBOY>9186787</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>10884995</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>8031583</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>8110369</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE CARE, TREATMENT, HOUSING, EDUCATION, AND PROTECTION OF DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>34265768</Expense>
      <Revenue>35868870</Revenue>
      <Description>OUTPATIENT - OCCUPATIONAL, PHYSICAL AND SPEECH THERAPY, DIETARY, NURSING, PSYCHOLOGICAL AND PSYCHIATRIC SERVICES, CASE MANAGEMENT AND SUPPORT COORDINATION TO APPROXIMATELY 3,130 INDIVIDUALS.</Description>
      <Activity2>
        <Expense>103071857</Expense>
        <Revenue>107606609</Revenue>
        <Description>RESIDENTIAL - LOCATING, DEVELOPING, AND MAINTAINING HOUSING FOR PEOPLE WITH DEVELOPMENTAL DISABILTIES.</Description>
      </Activity2>
      <TotalProgramServiceExpense>137337625</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1">true</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc2">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc2">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc2">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc2">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc2">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc2">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc2">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc2">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc2">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc2">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc2">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc2">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc2">true</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc4">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc5">false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc5">false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc5">false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc5">true</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc5">false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc5">false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc5">false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc7">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc7">true</RelatedEntity>
      <RelatedOrgControlledEntity>true</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc7">false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc7">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc7">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>183</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>241</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MI</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>WILLIAM YORDY</NamePerson>
        <TelephoneNumber>7347224853</TelephoneNumber>
        <AddressUS>
          <AddressLine1>35425 MICHIGAN AVENUE WEST</AddressLine1>
          <City>WAYNE</City>
          <State>MI</State>
          <ZIPCode>481841687</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>HOYLE DOHN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SCHUHOLZ RAY</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KLOC SYLVIA</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SAULES STEVEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HALE JONATHAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBINSON ANDRE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEDA ANNETTE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WALKER BONNIE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ANGELA MARTIN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DEHEM JAMES</NamePerson>
        <Title>PRES/CEO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>194506</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>32494</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>YORDY WILLIAM</NamePerson>
        <Title>VP/CFO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>106492</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>29609</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NEWMAN PAUL</NamePerson>
        <Title>VP/COO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>102755</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>31674</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOWNEY ANNETTE</NamePerson>
        <Title>EXEC DIR, OA</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>93538</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>10850</ReportableCompFromRelatedOrgs>
        <OtherCompensation>25748</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>497291</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>10850</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>119525</TotalOtherCompensation>
      <NumberIndividualsGT100K>3</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>PERSONAL ACCOUNTING SERVICES</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>PO BOX 1518</AddressLine1>
            <City>SOUTHGATE</City>
            <State>MI</State>
            <ZIPCode>48195</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>FISCAL INTERMED</DescriptionOfServices>
        <Compensation>14923373</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MONEY MINDERS PLUS LLC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>6012 MERRIMAN ROAD</AddressLine1>
            <City>GARDEN CITY</City>
            <State>MI</State>
            <ZIPCode>48135</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>FISCAL INTERMED</DescriptionOfServices>
        <Compensation>9452997</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>GT INDEPENDENCE</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>215 BROADUS</AddressLine1>
            <City>STURGIS</City>
            <State>MI</State>
            <ZIPCode>49091</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>FISCAL INTERMED</DescriptionOfServices>
        <Compensation>9161659</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>QUEST INC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>32231 SCHOOLCRAFT ROAD 200</AddressLine1>
            <City>LIVONIA</City>
            <State>MI</State>
            <ZIPCode>48150</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>PROVIDER</DescriptionOfServices>
        <Compensation>7278525</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>THE ARC OF NORTHWEST WAYNE COUNTY</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>26049 FIVE MILE ROAD</AddressLine1>
            <City>REDFORD</City>
            <State>MI</State>
            <ZIPCode>48239</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>FISCAL INTERMED</DescriptionOfServices>
        <Compensation>5655410</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>75</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>CONTRACT REVENUE</Description>
        <BusinessCode>621610</BusinessCode>
        <TotalRevenueColumn>136011467</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>136011467</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>CARVE OUT REVENUE</Description>
        <BusinessCode>621610</BusinessCode>
        <TotalRevenueColumn>6921307</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6921307</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>OTHER INCOME</Description>
        <BusinessCode>621610</BusinessCode>
        <TotalRevenueColumn>334985</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>334985</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>GRANT REVENUE</Description>
        <BusinessCode>621610</BusinessCode>
        <TotalRevenueColumn>207720</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>207720</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>143475479</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>11746</TotalRevenueColumn>
        <ExclusionAmount>11746</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>143487225</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>143475479</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>11746</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>403753</Total>
        <ProgramServices>201877</ProgramServices>
        <ManagementAndGeneral>201876</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>8894430</Total>
        <ProgramServices>6069042</ProgramServices>
        <ManagementAndGeneral>2825388</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>3578080</Total>
        <ProgramServices>2425684</ProgramServices>
        <ManagementAndGeneral>1152396</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>842737</Total>
        <ProgramServices>557861</ProgramServices>
        <ManagementAndGeneral>284876</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesOther>
        <Total>935016</Total>
        <ProgramServices>639047</ProgramServices>
        <ManagementAndGeneral>295969</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>16321</Total>
        <ProgramServices>4733</ProgramServices>
        <ManagementAndGeneral>11588</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>381556</Total>
        <ProgramServices>246150</ProgramServices>
        <ManagementAndGeneral>135406</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>1511506</Total>
        <ProgramServices>1047332</ProgramServices>
        <ManagementAndGeneral>464174</ManagementAndGeneral>
      </Occupancy>
      <ConferencesMeetings>
        <Total>195675</Total>
        <ProgramServices>116109</ProgramServices>
        <ManagementAndGeneral>79566</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>414184</Total>
        <ProgramServices>286587</ProgramServices>
        <ManagementAndGeneral>127597</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>318495</Total>
        <ProgramServices>216577</ProgramServices>
        <ManagementAndGeneral>101918</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>PROVIDER PAYMENTS</Description>
        <Total>103873272</Total>
        <ProgramServices>103873272</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SKILL BUILDING/DAY PROGRA</Description>
        <Total>9936232</Total>
        <ProgramServices>9936232</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>CONTRACTUAL SERVICES CONS</Description>
        <Total>4021612</Total>
        <ProgramServices>4021612</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>HOME LEASES</Description>
        <Total>2564571</Total>
        <ProgramServices>2564571</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>5520999</Total>
        <ProgramServices>5130939</ProgramServices>
        <ManagementAndGeneral>390060</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>143408439</Total>
        <ProgramServices>137337625</ProgramServices>
        <ManagementAndGeneral>6070814</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>5313883</BOY>
        <EOY>8340829</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>4816186</BOY>
        <EOY>2825986</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>6168569</BOY>
        <EOY>6521082</EOY>
      </OtherNotesLoansReceivableNet>
      <PrepaidExpensesDeferredCharges>
        <BOY>190422</BOY>
        <EOY>338175</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>1966132</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>1006580</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>687868</BOY>
        <EOY>959552</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>41442</BOY>
        <EOY>9740</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>17218370</BOY>
        <EOY>18995364</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>9186787</BOY>
        <EOY>10884995</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>9186787</BOY>
        <EOY>10884995</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>8031583</BOY>
        <EOY>8110369</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>8031583</BOY>
        <EOY>8110369</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>17218370</BOY>
        <EOY>18995364</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>78786</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>129012265</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>128898932</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>128835477</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>133433815</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>143475479</CurrentTaxYear>
        <Total>663655968</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>129012265</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>128898932</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>128835477</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>133433815</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>143475479</CurrentTaxYear>
        <Total>663655968</Total>
      </Total509>
      <PublicSupportTotal509>663655968</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>128999</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>58944</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>54079</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11010</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11746</CurrentTaxYear>
        <Total>264778</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>128999</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>58944</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>54079</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11010</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>11746</CurrentTaxYear>
        <Total>264778</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>129141264</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>128957876</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>128889556</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>133444825</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>143487225</CurrentTaxYear>
        <Total>663920746</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99960</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99910</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>166143</OtherCostOrOtherBasis>
        <Depreciation>47207</Depreciation>
        <BookValue>118936</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>1567810</OtherCostOrOtherBasis>
        <Depreciation>821165</Depreciation>
        <BookValue>746645</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>232179</OtherCostOrOtherBasis>
        <Depreciation>138208</Depreciation>
        <BookValue>93971</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>959552</TotalOfBookValueLandBuildings>
      <TotalRevenue>143487225</TotalRevenue>
      <TotalExpenses>143408439</TotalExpenses>
      <ExcessOrDeficitForYear>78786</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>78786</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>143487225</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>143487225</RevenueSubtotal>
      <TotalRevenuePerForm990>143487225</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>143408439</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>143408439</ExpensesSubtotal>
      <TotalExpensesPerForm990>143408439</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc4">
      <IndependentConsultant>X</IndependentConsultant>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>DEHEM JAMES</NamePerson>
        <BaseCompensationFilingOrg>194506</BaseCompensationFilingOrg>
        <DeferredCompFilingOrg>11738</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>20756</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>227000</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc5">
      <Form990ScheduleLPartIII>
        <NameOfInterestedPerson>ANNETTE KEDA</NameOfInterestedPerson>
        <RelationshipWithOrganization>DIRECTOR &amp; CONSUMER</RelationshipWithOrganization>
        <AmountOfGrant>55976</AmountOfGrant>
        <TypeOfAssistance>CONSUMER SUPPORT</TypeOfAssistance>
      </Form990ScheduleLPartIII>
      <Form990ScheduleLPartIII>
        <NameOfInterestedPerson>ANDRE ROBINSON</NameOfInterestedPerson>
        <RelationshipWithOrganization>DIRECTOR &amp; CONSUMER</RelationshipWithOrganization>
        <AmountOfGrant>67548</AmountOfGrant>
        <TypeOfAssistance>CONSUMER SUPPORT</TypeOfAssistance>
      </Form990ScheduleLPartIII>
      <Form990ScheduleLPartIII>
        <NameOfInterestedPerson>RALPH SCHUHOLZ</NameOfInterestedPerson>
        <RelationshipWithOrganization>DIRECTOR &amp; CONSUMER</RelationshipWithOrganization>
        <AmountOfGrant>17085</AmountOfGrant>
        <TypeOfAssistance>CONSUMER SUPPORT</TypeOfAssistance>
      </Form990ScheduleLPartIII>
      <Form990ScheduleLPartIII>
        <NameOfInterestedPerson>DAVID TAYLOR</NameOfInterestedPerson>
        <RelationshipWithOrganization>DIRECTOR &amp; CONSUMER</RelationshipWithOrganization>
        <AmountOfGrant>12329</AmountOfGrant>
        <TypeOfAssistance>CONSUMER SUPPORT</TypeOfAssistance>
      </Form990ScheduleLPartIII>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>IRS FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITORS AND IS REVIEWED BY THE ORGANIZATION'S ACCOUNTING MANAGER, FINANCE DIRECTOR, AND CFO.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ANNUAL DISCLOSURES ARE REQUIRED FOR ALL COMMUNITY LIVING SERVICES, INC. EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>A MARKET AND COMPARATIVE ANALYSIS WAS PERFORMED BY A THIRD PARTY TO AID IN THE DETERMINATION OF COMPENSATION PACKAGES FOR PROSPECTIVE EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>A MARKET AND COMPARATIVE ANALYSIS WAS PERFORMED BY A THIRD PARTY TO AID IN THE DETERMINATION OF COMPENSATION PACKAGES FOR PROSPECTIVE EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>WRITTEN REQUESTS MADE WITH REASONABLE PURPOSE TO EXAMINE THE ORGANIZATION'S GOVERNING DOCUMENTS CAN BE MADE WITH THE PRINCIPAL OFFICER DURING REGULAR BUSINESS HOURS.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc7">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMMUNITY LIVING CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>35425 MICHIGAN AVE WEST</AddressLine1>
          <City>WAYNE</City>
          <State>MI</State>
          <ZIPCode>481841687</ZIPCode>
        </AddressUS>
        <EIN>383522521</EIN>
        <PrimaryActivities>MANAGEMENT</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
          <BusinessNameLine2>N/A</BusinessNameLine2>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </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>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>