﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.5">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-02-11T10:55:48-06:00</Timestamp>
    <TaxPeriodEndDate>2012-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BKD LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>910 E ST LOUIS 200/PO BOX 1190</AddressLine1>
        <City>SPRINGFIELD</City>
        <State>MO</State>
        <ZIPCode>658062523</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>943260975</EIN>
      <Name>
        <BusinessNameLine1>ELDER CARE ALLIANCE</BusinessNameLine1>
      </Name>
      <InCareOfName>% JANICE WASHBURN</InCareOfName>
      <NameControl>ELDE</NameControl>
      <Phone>5107692700</Phone>
      <USAddress>
        <AddressLine1>1301 MARINA VILLAGE PARKWAY</AddressLine1>
        <City>ALAMEDA</City>
        <State>CA</State>
        <ZIPCode>94501</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JANICE WASHBURN</Name>
      <Title>CHIEF FINANCIAL OFFICER</Title>
      <DateSigned>2013-01-31</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Brian D Todd</Name>
      <Phone>4178658701</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO">
      <NameOfPrincipalOfficerPerson>JESSE JANTZEN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
        <City>ALAMEDA</City>
        <State>CA</State>
        <ZIPCode>94501</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>4343344</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.ELDERCAREALLIANCE.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1996</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>THE ORGANIZATION SERVES AND ENRICHES THE PHYSICAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH ITS SIX CARE COMMUNITIES IN CALIFORNIA AND ITS CARE COORDINATION PROGRAM.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>14</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>14</NbrIndependentVotingMembers>
      <TotalNbrEmployees>22</TotalNbrEmployees>
      <TotalNbrVolunteers>12</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>419861</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>409207</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3719541</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3847395</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>217913</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>79463</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>4357315</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>4336065</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>875</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>1250</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>624201</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1625261</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>3583132</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>2389182</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>4208208</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>4015693</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>149107</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>320372</RevenuesLessExpensesCY>
      <TotalAssetsBOY>6168218</TotalAssetsBOY>
      <TotalAssetsEOY>13736155</TotalAssetsEOY>
      <TotalLiabilitiesBOY>14139529</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>20506039</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-7971311</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-6769884</NetAssetsOrFundBalancesEOY>
      <MissionDescription>AN ORGANIZATION COMMITTED TO SERVING AND ENRICHING THE PHYSICAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF OLDER ADULTS THROUGH A NETWORK OF PROFESSIONAL, FAITH-CENTERED CARE COMMUNITIES AND SERVICES.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>2473667</Expense>
      <Revenue>3710402</Revenue>
      <Description>ELDER CARE ALLIANCE MANAGES SIX CARE COMMUNITIES FOR OLDER ADULTS IN CALIFORNIA. COMMITTED TO THE SPIRITUAL TRADITIONS OF OUR SPONSORS, THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH AND THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH, ELDER CARE ALLIANCE PROVIDES CARE FOR THE ELDERLY, REGARDLESS OF CULTURAL BACKGROUND, RELIGIOUS ORIENTATION, OR ECONOMIC MEANS.</Description>
      <Activity2>
        <Expense>215102</Expense>
        <Revenue>136993</Revenue>
        <Description>THE ELDER CARE ALLIANCE CARE COORDINATION PROGRAM IS DESIGNED TO ASSIST RELIGIOUS CONGREGATIONS AND DIOCESES IN PLANNING FOR HEALTH AND LONG TERM CARE NEEDS OF MEMBERS. CARE COORDINATORS ARE SKILLED PROFESSIONALS, TRAINED IN GERONTOLOGY, SOCIAL WORK, NURSING AND/OR COUNSELING, WHO COORDINATE FOR APPROPRIATE HEALTH AND PSYCHOSOCIAL SERVICES, WHICH ARE MADE AVAILABLE TO AND UTILIZED BY INDIVIDUAL MEMBERS. CARE COORDINATORS PERFORM A VARIETY OF FUNCTIONS BASED ON THE NEEDS OF A PARTICULAR COMMUNITY OR DIOCESE.</Description>
      </Activity2>
      <Activity3>
        <Expense>1250</Expense>
        <Grants>1250</Grants>
        <Description>THE ORGANIZATION GAVE A CHARITABLE CONTRIBUTION TO AN ORGANIZATION.</Description>
      </Activity3>
      <TotalProgramServiceExpense>2690019</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="IRS990ScheduleC">false</PoliticalActivities>
      <LobbyingActivities referenceDocumentId="IRS990ScheduleC">true</LobbyingActivities>
      <SubjectToProxyTax referenceDocumentId="IRS990ScheduleC">false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="IRS990ScheduleD">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="IRS990ScheduleD">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="IRS990ScheduleD">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="IRS990ScheduleD">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="IRS990ScheduleD">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="IRS990ScheduleD">true</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="IRS990ScheduleD">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="IRS990ScheduleD">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="IRS990ScheduleD">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="IRS990ScheduleJ">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="IRS990ScheduleR">false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="IRS990ScheduleR">true</RelatedEntity>
      <RelatedOrgControlledEntity>true</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="IRS990ScheduleR">true</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="IRS990ScheduleR">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="IRS990ScheduleR">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>30</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>22</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>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>14</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>14</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>true</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>true</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>true</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</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>CA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>JANICE WASHBURN</NamePerson>
        <TelephoneNumber>5107692727</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PARKWAY SUITE</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <InfoInScheduleOPartVII>X</InfoInScheduleOPartVII>
      <Form990PartVIISectionA>
        <NamePerson>REVEREND RONALD M RENTNER</NamePerson>
        <Title>CHAIR THROUGH 11/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PATRICIA CONOLLY MD</NamePerson>
        <Title>DIRECTOR THROUGH 11/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHARLES RUTHROFF</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FRED WENTKER</NamePerson>
        <Title>SEC. THROUGH 11/2011/DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT JOHNSON</NamePerson>
        <Title>CHAIR BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SISTER LINDA ORRICK</NamePerson>
        <Title>SECRETARY BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RAHUL JOGELKAR</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SISTER KATHLEEN KEARNEY</NamePerson>
        <Title>VICE CHAIR BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOAN RYAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL TELLEEN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>REVEREND PAMELA GRIFFITH POND</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARY CONNICK</NamePerson>
        <Title>DIRECTOR THROUGH 11/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>REVEREND NOREEN F MEGINNESS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JESSE BEAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VERN STIGGE</NamePerson>
        <Title>DIRECTOR BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HUGH VAN NESS</NamePerson>
        <Title>DIRECTOR BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRISTINE WHELAN</NamePerson>
        <Title>DIRECTOR BEG. 12/2011</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JESSE JANTZEN</NamePerson>
        <Title>CHIEF EXECUTIVE OFFICER</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>210996</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2314</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JANICE WASHBURN</NamePerson>
        <Title>CHIEF FINANCIAL OFFICER</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>137895</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2771</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ADRIENE IVERSON</NamePerson>
        <Title>ASSISTANT SECRETARY</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>148761</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2635</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CARL ARNOULT</NamePerson>
        <Title>IT VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>137463</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10888</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHERYL MACGREGOR</NamePerson>
        <Title>HR VICE PRESIDENT</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>157828</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>10788</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>792943</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>29396</TotalOtherCompensation>
      <NumberIndividualsGT100K>5</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>LIFE CARE SERVICES LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor />
        <DescriptionOfServices>SEE SCHEDULE O</DescriptionOfServices>
        <Compensation>2138813</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>BKD LLP</NamePerson>
        </NameOfContractor>
        <AddressOfContractor />
        <DescriptionOfServices>AUDIT/TAX/ACCOUNTING</DescriptionOfServices>
        <Compensation>118920</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <AllOtherContributions>409207</AllOtherContributions>
      <TotalContributions>409207</TotalContributions>
      <ProgramServiceRevenue>
        <Description>MANAGEMENT FEE INCOME</Description>
        <BusinessCode>551112</BusinessCode>
        <TotalRevenueColumn>3622754</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3622754</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>CARE COORDINATION</Description>
        <BusinessCode>621610</BusinessCode>
        <TotalRevenueColumn>136993</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>136993</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>OTHER REVENUE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>87648</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>87648</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3847395</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>86742</TotalRevenueColumn>
        <ExclusionAmount>86742</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <LessCostOthBasisSalesExpenses>
        <Other>7279</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Other>-7279</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-7279</TotalRevenueColumn>
        <ExclusionAmount>-7279</ExclusionAmount>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <TotalOtherRevenue>0</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>4336065</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3847395</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>79463</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>1250</Total>
        <ProgramServices>1250</ProgramServices>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>794626</Total>
        <ProgramServices>344923</ProgramServices>
        <ManagementAndGeneral>449703</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>439790</Total>
        <ProgramServices>190899</ProgramServices>
        <ManagementAndGeneral>248891</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>136948</Total>
        <ProgramServices>42404</ProgramServices>
        <ManagementAndGeneral>94544</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>121588</Total>
        <ProgramServices>26309</ProgramServices>
        <ManagementAndGeneral>95279</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>132309</Total>
        <ProgramServices>48867</ProgramServices>
        <ManagementAndGeneral>83442</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>863272</Total>
        <ProgramServices>863272</ProgramServices>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>22955</Total>
        <ManagementAndGeneral>22955</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>4865</Total>
        <ManagementAndGeneral>4865</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>10251</Total>
        <ManagementAndGeneral>10251</ManagementAndGeneral>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>586015</Total>
        <ProgramServices>585032</ProgramServices>
        <ManagementAndGeneral>983</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>2592</Total>
        <ProgramServices>799</ProgramServices>
        <ManagementAndGeneral>1793</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>86673</Total>
        <ProgramServices>23994</ProgramServices>
        <ManagementAndGeneral>62679</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>7297</Total>
        <ProgramServices>6984</ProgramServices>
        <ManagementAndGeneral>313</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>6341</Total>
        <ProgramServices>4141</ProgramServices>
        <ManagementAndGeneral>2200</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>49117</Total>
        <ProgramServices>35495</ProgramServices>
        <ManagementAndGeneral>13622</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>19126</Total>
        <ProgramServices>12922</ProgramServices>
        <ManagementAndGeneral>6204</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>509835</Total>
        <ProgramServices>327055</ProgramServices>
        <ManagementAndGeneral>182780</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>86110</Total>
        <ProgramServices>68878</ProgramServices>
        <ManagementAndGeneral>17232</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>25587</Total>
        <ProgramServices>20467</ProgramServices>
        <ManagementAndGeneral>5120</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>LICENSES, DUES, SUBSCRIPTIONS</Description>
        <Total>7404</Total>
        <ProgramServices>1836</ProgramServices>
        <ManagementAndGeneral>5568</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EMPLOYEE EXPENSES</Description>
        <Total>52336</Total>
        <ProgramServices>35086</ProgramServices>
        <ManagementAndGeneral>17250</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEDICAL SUPPLIES &amp; DRUGS</Description>
        <Total>38</Total>
        <ProgramServices>38</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <Total>49368</Total>
        <ProgramServices>49368</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4015693</Total>
        <ProgramServices>2690019</ProgramServices>
        <ManagementAndGeneral>1325674</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>14182</BOY>
        <EOY>56420</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>348309</BOY>
        <EOY>1797039</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>33896</BOY>
        <EOY>28944</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </AccountsReceivable>
      <ReceivablesFromOfficersEtc>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromOfficersEtc>
      <ReceivablesFromDisqualPersons>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </ReceivablesFromDisqualPersons>
      <OtherNotesLoansReceivableNet>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>21496</BOY>
        <EOY>54359</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>728865</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>220524</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>288176</BOY>
        <EOY>508341</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>2441644</BOY>
        <EOY>1227599</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>3020515</BOY>
        <EOY>10063453</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>6168218</BOY>
        <EOY>13736155</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>794217</BOY>
        <EOY>910057</EOY>
      </AccountsPayableAccruedExpenses>
      <GrantsPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </GrantsPayable>
      <DeferredRevenue>
        <BOY>0</BOY>
        <EOY>74108</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TaxExemptBondLiabilities>
      <EscrowAccountLiability>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </EscrowAccountLiability>
      <LoansFromOfficersDirectors>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>13345312</BOY>
        <EOY>19521874</EOY>
      </MortNotesPyblSecuredInvestProp>
      <UnsecuredNotesLoansPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>14139529</BOY>
        <EOY>20506039</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-7991088</BOY>
        <EOY>-6796111</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>19777</BOY>
        <EOY>26227</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-7971311</BOY>
        <EOY>-6769884</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>6168218</BOY>
        <EOY>13736155</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>320372</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>881055</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <SupportingOrganization509a3>X</SupportingOrganization509a3>
      <SupportingOrg509a3Type2>X</SupportingOrg509a3Type2>
      <CertificationCheckbox>X</CertificationCheckbox>
      <ContribByControllingIndividual>false</ContribByControllingIndividual>
      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>SALEM LUTHERAN HOME ASSOCIATION OF THE BAY CITIES</BusinessNameLine1>
        </Name>
        <EIN>940831870</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>MERCY RETIREMENT AND CARE CENTER</BusinessNameLine1>
        </Name>
        <EIN>941156579</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </Name>
        <EIN>943351613</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN FRANCISCO</BusinessNameLine1>
        </Name>
        <EIN>943351615</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN RAFAEL</BusinessNameLine1>
        </Name>
        <EIN>760730971</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF UNION CITY</BusinessNameLine1>
        </Name>
        <EIN>943377985</EIN>
        <TypeOfOrganization>09</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>6</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>0</SumOfAmounts>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="IRS990ScheduleC">
      <TotalGrassrootsLobbying />
      <TotalDirectLobbying />
      <TotalLobbyingExpenditures />
      <OtherExemptPurposeExpenditures />
      <TotalExemptPurposeExpenditures />
      <LobbyingNontaxableAmount />
      <GrassrootsNontaxableAmount />
      <TotLobbyingGrassrootMinusNonTx />
      <TotLobbyExpendMnsLobbyingNontx />
      <Volunteers>false</Volunteers>
      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
      <MailingsMembers>false</MailingsMembers>
      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>false</GrantsOtherOrganizations>
      <DirectContactLegislators>false</DirectContactLegislators>
      <RalliesDemonstrations>false</RalliesDemonstrations>
      <OtherActivities>true</OtherActivities>
      <NotDescribedIn501c3>false</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>OTHER LOBBYING ACTIVITIES</Identifier>
        <ReturnReference>SCHEDULE C, PART II-B, LINE 1I</ReturnReference>
        <Explanation>THE ORGANIZATION IS A MEMBER OF SEVERAL ORGANIZATIONS WHOSE PURPOSE IS TO DIRECT, DEVELOP, OR AFFECT PUBLIC POLICY AND LEGISLATION WITH REGARDS TO HEALTHCARE ISSUES. THE AMOUNT SPENT ON DUES ALLOCABLE TO LOBBYING ACTIVITIES IS NOT SPECIFICALLY KNOWN; HOWEVER, SUCH AMOUNTS ARE INSUBSTANTIAL.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <CurrentYearMinus3Years />
      <Land />
      <Buildings />
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>326772</OtherCostOrOtherBasis>
        <Depreciation>81882</Depreciation>
        <BookValue>244890</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>346440</OtherCostOrOtherBasis>
        <Depreciation>138642</Depreciation>
        <BookValue>207798</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>55653</OtherCostOrOtherBasis>
        <BookValue>55653</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>508341</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>DUE FROM RELATED PARTIES</Description>
        <BookValue>10038474</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>DEFERRED CHARGES</Description>
        <BookValue>5175</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>REFUNDABLE DEPOSITS</Description>
        <BookValue>19804</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>10063453</TotalBookValueOtherAssets>
      <TotalRevenue>4336065</TotalRevenue>
      <TotalExpenses>4015693</TotalExpenses>
      <ExcessOrDeficitForYear>320372</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>-6368</NetUnrealizedGLOnInvestments>
      <OtherAmount>887423</OtherAmount>
      <TotalAdjustments>881055</TotalAdjustments>
      <ExcessOrDeficitPerFS>1201427</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1591394</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>-6368</NetUnrealizedGainsInvestments>
      <OtherRevenues>877172</OtherRevenues>
      <RevenueNotRptdF990>870804</RevenueNotRptdF990>
      <RevenueSubtotal>720590</RevenueSubtotal>
      <OtherRevenuesNotIncluded>3615475</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>3615475</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>4336065</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>389967</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>-3615475</OtherExpensesIncluded>
      <ExpensesNotRptdF990>-3615475</ExpensesNotRptdF990>
      <ExpensesSubtotal>4005442</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>10251</InvestmentExpensesNotIncluded2>
      <ExpensesNotRptdOnFinStmt>10251</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>4015693</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>UNCERTAIN TAX POSITIONS</Identifier>
        <ReturnReference>SCHEDULE D, PART X, LINE 2</ReturnReference>
        <Explanation>MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>OTHER RECONCILING CHANGE IN NET ASSETS</Identifier>
        <ReturnReference>SCHEDULE D, PART XI, LINE 8</ReturnReference>
        <Explanation>TRANSFER FROM AFFILIATE $ 887,423</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>OTHER REVENUE INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART VIII, LINE 12</Identifier>
        <ReturnReference>SCHEDULE D, PART XII, LINE 2D</ReturnReference>
        <Explanation>TRANSFER FROM AFFILIATE $ 887,423 INVESTMENT FEES ( 10,251) ----------- TOTAL $ 877,172</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>OTHER REVENUE INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1</Identifier>
        <ReturnReference>SCHEDULE D, PART XII, LINE 4B</ReturnReference>
        <Explanation>MANAGEMENT FEE INCOME $ 3,622,754 LOSS ON SALE OF ASSETS ( 7,279) ------------ TOTAL $ 3,615,475</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>OTHER EXPENSE INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART IX, LINE 25</Identifier>
        <ReturnReference>SCHEDULE D, PART XIII, LINE 2D</ReturnReference>
        <Explanation>MANAGEMENT FEE INCOME $(3,622,754) LOSS ON SALE OF ASSETS 7,279 ------------ TOTAL $(3,615,475)</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>true</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>JESSE JANTZEN</NamePerson>
        <BaseCompensationFilingOrg>175872</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>34893</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>231</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2314</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>213310</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>CHERYL MACGREGOR</NamePerson>
        <BaseCompensationFilingOrg>143480</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>12522</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>1826</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>8298</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2490</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>168616</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ADRIENE IVERSON</NamePerson>
        <BaseCompensationFilingOrg>136933</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>11422</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>406</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>260</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2375</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>151396</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>BONUS PAYMENTS</Identifier>
        <ReturnReference>SCHEDULE J, PART I, LINE 6A</ReturnReference>
        <Explanation>OFFICERS OF THE ORGANIZATION ARE ELIGIBLE TO RECEIVE BONUS PAYMENTS BASED ON AN INDIVIDUAL INCENTIVE COMPENSATION PLAN THAT IS MADE AT THE BEGINNING OF THE FISCAL YEAR. THE BONUSES ARE BASED ON FINANCIAL, QUALITY, SAFETY, PERSONAL, AND VARIOUS OTHER GOALS, AND TARGETS AND POTENTIAL BONUS PERCENTAGES ARE DETERMINED WHEN THE INCENTIVE PLAN IS DEVELOPED EACH YEAR. THE FINANCIAL GOALS FOR MANY OF THE OFFICERS INCLUDE MEETING OR EXCEEDING A NET EARNINGS AMOUNT.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>DELEGATION OF MANAGEMENT DUTIES</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>ELDER CARE ALLIANCE HAD A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES, LLC, FROM JULY 1, 2011, THROUGH DECEMBER 31, 2011, THROUGH WHICH LIFE CARE SERVICES, LLC, PROVIDED MANAGEMENT SERVICES INCLUDING, BUT NOT LIMITED TO, MARKETING, HUMAN RESOURCES, ACCOUNTING, INFORMATION TECHNOLOGY SERVICES, CLINICAL OVERSIGHT AND INSURANCE. IN ADDITION, ELDER CARE ALLIANCE PAID LIFE CARE SERVICES, LLC, FOR OTHER SERVICES PROVIDED. LIFE CARE SERVICES, LLC, DID NOT PROVIDE COMPENSATION FOR ELDER CARE ALLIANCE'S CEO OR CFO DURING FISCAL YEAR 2012.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>SIGNIFICANT CHANGES TO ORGANIZATION'S BYLAWS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 4</ReturnReference>
        <Explanation>THE ORGANIZATION AMENDED ITS BYLAWS DURING FISCAL YEAR 2012. SIGNIFICANT CHANGES ARE AS FOLLOWS: - EACH CORPORATE MEMBER OF THE ORGANIZATION SHALL NOW APPOINT THREE PERSONS TO SERVE AS ITS REPRESENTATIVES ON A BODY ESTABLISHED AS A LIAISON TO THE BOARD OF DIRECTORS AND OFFICERS OF THE CORPORATION. - EACH TERM FOR A NEW DIRECTOR BEGINS UPON ADJOURNMENT OF THE ANNUAL BOARD MEETING OF THE FIRST YEAR HE OR SHE IS APPOINTED. THE PREVIOUS BYLAWS SPECIFIED DECEMBER 1 AS THE DATE A NEW TERM BEGINS. - CHANGED TITLES OF "CHAIRMAN/PRESIDENT" TO "CHAIRPERSON" AND "CHIEF EXECUTIVE OFFICER" TO "PRESIDENT/CHIEF EXECUTIVE OFFICER." - CLARIFIED THAT BOTH THE BOARD AND CORPORATE MEMBERS MUST ACT IN ORDER FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER TO BE DULY ELECTED. - THE ORGANIZATION'S AUDIT COMMITTEE MAY NOW INCLUDE DULY QUALIFIED AND INDEPENDENT NON-DIRECTORS, IF THE BOARD FINDS THAT THERE IS AN INSUFFICIENT NUMBER OF QUALIFIED CURRENTLY-SERVING BOARD MEMBERS TO MEET THE CHARGE OF THE AUDIT COMMITTEE. PREVIOUSLY ONLY BOARD MEMBERS WERE ALLOWED TO SERVE ON THE AUDIT COMMITTEE. - THE ORGANIZATION'S BYLAWS ARE TO BE REVIEWED AT LEAST ONCE EVERY THREE YEARS. THE PRIOR BYLAWS SPECIFIED ONLY THAT THE BYLAWS SHOULD BE REVIEWED FROM TIME TO TIME.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>MEMBERS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINES 6, 7A, &amp; 7B</ReturnReference>
        <Explanation>ELDER CARE ALLIANCE HAS TWO CORPORATE MEMBERS: 1. THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH. 2. THE SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA - A FELLOWSHIP OF CONGREGATIONS, MINISTRIES, AND INSTITUTIONS IN NORTHERN CALIFORNIA AND NORTHERN NEVADA. APPOINTMENT OF DIRECTORS: THE BOARD OF DIRECTORS OF THE CORPORATION SHALL INCLUDE FOURTEEN (14) INDIVIDUALS APPOINTED IN ACCORDANCE WITH THE FOLLOWING: (I) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, SIERRA PACIFIC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. (II) FIVE (5) INDIVIDUALS APPOINTED BY THE CORPORATE MEMBER, THE SISTERS OF MERCY OF THE AMERICAS WEST MIDWEST COMMUNITY, INC., A DIVISION OF THE SISTERS OF MERCY OF THE AMERICAS, A RELIGIOUS INSTITUTE AND PUBLIC JURIDIC PERSON OF THE ROMAN CATHOLIC CHURCH. (III)IN ADDITION TO THE INDIVIDUALS APPOINTED PURSUANT TO SUBPARAGRAPHS (I) AND (II) ABOVE, A MAXIMUM OF TWO (2) INDIVIDUALS JOINTLY APPOINTED BY THE CORPORATE MEMBERS, SIERRA PACIFIC SYNOD AND THE WEST MIDWEST COMMUNITY; AND (IV) TWO (2) INDIVIDUALS NOMINATED BY DIGNITY HEALTH ("DH") (FORMERLY CATHOLIC HEALTHCARE WEST) AND APPOINTED BY THE INDIVIDUALS NAMED PURSUANT TO SUBPARAGRAPHS (I), (II) AND (III) ABOVE, WHICH INDIVIDUALS MAY BE, BUT SHALL NOT BE REQUIRED TO BE, EMPLOYEES OF DH AND WHO SHALL HAVE THE SAME FIDUCIARY DUTIES, INCLUDING THE DUTIES OF LOYALTY AND CARE, TO THE CORPORATION AS EVERY OTHER MEMBER OF THE BOARD (INDIVIDUALLY, A "DH DIRECTOR" AND, COLLECTIVELY, THE "DH DIRECTORS"). APPROVAL RIGHTS OF CORPORATE MEMBERS: 1. THE FOLLOWING ACTIONS OF ELDER CARE ALLIANCE (THE "CORPORATION") SHALL NOT BE IMPLEMENTED WITHOUT THE APPROVAL OF THE CORPORATE MEMBERS: (A) ADOPTION OR AMENDMENT OF PHILOSOPHY, MISSION AND VALUES STATEMENT OF THE CORPORATION; (B) APPROVAL OF LONG RANGE AND STRATEGIC PLANS OF THE CORPORATION AND ITS SUBSIDIARIES AND AFFILIATES; (C) REORGANIZATION, DISSOLUTION, MERGER, CONSOLIDATION, CHANGE OF CONTROL, ADMISSION OF NEW MEMBERS OR OTHER AFFILIATION OF ANY MANNER OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (D) ANY CHANGE IN THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; (E) ADOPTION OF AND ANY CHANGE IN CHARITY CARE POLICIES OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES; (F) SALE OR DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR ANY OF ITS SUBSIDIARIES, SUBJECT TO PARAGRAPH 2 AND PARAGRAPH 3 HEREOF; OR (G) APPOINTMENT OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER OF THE CORPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990 REVIEW PROCESS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11B</ReturnReference>
        <Explanation>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. ELDER CARE ALLIANCE'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE FILING. ALSO, THE CEO AND CFO REVIEW THE FORM 990 BEFORE FILING. THE FINAL FORM 990 IS THEN PROVIDED BY E-MAIL TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CONFLICT OF INTEREST POLICY COMPLIANCE</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY, THE ASSISTANT SECRETARY OF ELDER CARE ALLIANCE REQUESTS UPDATED CONFLICT OF INTEREST DISCLOSURE FORMS FROM THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED AUTHORITY. THE ASSISTANT SECRETARY PREPARES A TABLE SUMMARIZING THE DISCLOSURES MADE AND PRESENTS THE TABLE TO THE BOARD OF DIRECTORS FOR THEIR INFORMATION. IF AN APPARENT CONFLICT OF INTEREST IS IDENTIFIED, THE MATTER IS REVIEWED BY THE BOARD OR COMMITTEE AND ACTION TAKEN, IF DEEMED NECESSARY, SUCH AS REQUIRING AN INTERESTED DIRECTOR TO RECUSE HIMSELF OR HERSELF FROM A VOTE ON THE MATTER, OR TERMINATING A BUSINESS RELATIONSHIP ENTERED INTO IN VIOLATION OF THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION DETERMINATION</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINES 15A &amp; 15B</ReturnReference>
        <Explanation>THE COMPENSATION FOR THE CEO AND CFO WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF ELDER CARE ALLIANCE. COMPARABLE COMPENSATION INFORMATION WAS PROVIDED TO THE EXECUTIVE COMMITTEE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE COMPENSATION REVIEW OF THE EXECUTIVE DIRECTORS AND KEY EMPLOYEES WAS COMPLETED FOR FISCAL YEAR 2012 BY THE FINANCE COMMITTEE OF ELDER CARE ALLIANCE AS PART OF THE BUDGET REVIEW PROCESS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENT AVAILABILITY</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO ELDER CARE ALLIANCE. DOCUMENTS WILL BE PROVIDED VIA EMAIL, US MAIL, OR BY FAX IF SO REQUESTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OFFICER COMPENSATION &amp; MANAGEMENT FEES</Identifier>
        <ReturnReference>FORM 990, PART VII, SECTION A, AND SECTION B, LINE 1</ReturnReference>
        <Explanation>ELDER CARE ALLIANCE (ECA) HAD A MANAGEMENT CONTRACT WITH LIFE CARE SERVICES (LCS) THROUGH DECEMBER 31, 2011, UNDER WHICH ECA PAID $863,272 DURING THE FISCAL YEAR. ECA ALSO PAID LCS VARIOUS FEES FOR ACCESS TO TECHNOLOGY SYSTEMS AFTER THE END OF THE MANAGEMENT CONTRACT. IN PRIOR YEARS, LCS ALSO PROVIDED COMPENSATION FOR ECA'S CEO &amp; CFO, BUT FOR THE ENTIRE FISCAL YEAR ENDED JUNE 30, 2012, THIS COMPENSATION WAS PAID BY ECA. THE COMPENSATION AMOUNTS REPORTED IN PART VII, SECTION A, FOR THE CEO AND CFO REFLECT THE CALENDAR YEAR PORTION OF SALARIES PAID BY ECA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>TRANSFER FROM AFFILIATE $ 887,423 UNREALIZED LOSS ON INVESTMENTS ( 6,368) ---------- TOTAL $ 881,055</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF UNION CITY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>943377985</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MERCY RETIREMENT AND CARE CENTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>941156579</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>943351613</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN FRANCISCO</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>943351615</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>SALEM LUTHERAN HOME ASSOC OF THE BAY CIT</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>940831870</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN RAFAEL</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1301 MARINA VILLAGE PKWY 210</AddressLine1>
          <City>ALAMEDA</City>
          <State>CA</State>
          <ZIPCode>94501</ZIPCode>
        </AddressUS>
        <EIN>760730971</EIN>
        <PrimaryActivities>ELDERLY CARE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ECA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>true</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>true</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>true</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>true</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MERCY RETIREMENT &amp; CARE CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>993019</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MERCY RETIREMENT &amp; CARE CENTER</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>289864</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>936147</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SALEM LUTHERAN HOME ASSOC OF THE BAY CITIES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>263371</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>294221</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>133063</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>500000</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF CAMARILLO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>230000</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN RAFAEL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>551563</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN RAFAEL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>207015</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN RAFAEL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>607423</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF UNION CITY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>183447</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF UNION CITY</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>312145</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN FRANCISCO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>664357</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN FRANCISCO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>305378</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ELDER CARE ALLIANCE OF SAN FRANCISCO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>R</TransactionType>
        <AmountInvolved>550000</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>