﻿<?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="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-15T13:55:54-06:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Howard Wershbale &amp; Co</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>23240 Chagrin Blvd Suite 700</AddressLine1>
        <City>Cleveland</City>
        <State>OH</State>
        <ZIPCode>441225450</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>340878993</EIN>
      <Name>
        <BusinessNameLine1>West View Manor Inc</BusinessNameLine1>
      </Name>
      <InCareOfName>% ERIN HILL</InCareOfName>
      <NameControl>WEST</NameControl>
      <Phone>3302648640</Phone>
      <USAddress>
        <AddressLine1>1715 Mechanicsburg Road</AddressLine1>
        <AddressLine2>Suite</AddressLine2>
        <City>Wooster</City>
        <State>OH</State>
        <ZIPCode>44691</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CAROLE VAN PELT</Name>
      <Title>ADMINISTRATOR</Title>
      <Phone>3302648640</Phone>
      <DateSigned>2013-11-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Mary Eileen Vitale CPA</Name>
      <Phone>2168311200</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO">
      <NameOfPrincipalOfficerPerson>CAROLE VAN PELT</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1715 MECHANICSBURG ROAD</AddressLine1>
        <City>WOOSTER</City>
        <State>OH</State>
        <ZIPCode>44691</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>13775816</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.WESTVIEWMANOR.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1956</YearFormation>
      <StateLegalDomicile>OH</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE PHYSICAL, SOCIAL, AND SPIRITUAL CARE TO OUR FRAIL ELDERLY.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>345</TotalNbrEmployees>
      <TotalNbrVolunteers>51</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>75131</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>69289</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>12460366</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>12973957</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>147391</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>192000</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>71254</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>51990</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>12754142</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>13287236</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>6746355</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>7333670</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>5614084</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>5601353</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>12360439</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>12935023</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>393703</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>352213</RevenuesLessExpensesCY>
      <TotalAssetsBOY>22446400</TotalAssetsBOY>
      <TotalAssetsEOY>23311389</TotalAssetsEOY>
      <TotalLiabilitiesBOY>10321922</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>10212046</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>12124478</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>13099343</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>THE MISSION OF WEST VIEW MANOR IS TO FOSTER, MAINTAIN AND OPERATE A CHRISTIAN CONTINUING CARE SENIOR LIVING COMMUNITY THAT PROVIDES OLDER PERSONS WITH CARING AND QUALITY SERVICES TOWARD THE ENHANCEMENT OF THEIR PHYSICAL, MENTAL, AND SPIRITUAL WELL-BEING CONSISTENT WITH THE CHRISTIAN GOSPEL.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>11455660</Expense>
      <Revenue>13025947</Revenue>
      <Description>TO PROVIDE HEALTH CARE SERVICES INCLUDING RESIDENTIAL CARE LICENSED BEDS INCLUDE 93 NURSING HOME BEDS AND 118 ASSISTED LIVING BEDS, AND 18 DETACHED INDEPENDENT LIVING UNITS.</Description>
      <TotalProgramServiceExpense>11455660</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>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">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="IRS990ScheduleD">true</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>false</ScheduleJRequired>
      <TaxExemptBonds referenceDocumentId="IRS990ScheduleK">true</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      <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>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="IRS990ScheduleR">false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="IRS990ScheduleR">false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>6</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>345</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>7</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>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>OH</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>ERIN HILL</NamePerson>
        <TelephoneNumber>3302648640</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1715 MECHANICSBURG ROAD</AddressLine1>
          <City>WOOSTER</City>
          <State>OH</State>
          <ZIPCode>44691</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>MIKE FORCE</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROGER PROPER</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WAYNE HOCHSTETLER</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHRYN GRAY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN FLEMING</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ELLEN MOORE</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MOLLY FARLEY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CAROLE VAN PELT</NamePerson>
        <Title>ADMINISTRATOR</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>8475</ReportableCompFromOrganization>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JERRY BLACKMORE</NamePerson>
        <Title>CEO</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>124894</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>5946</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT WETTER JR</NamePerson>
        <Title>CFO</Title>
        <AverageHoursPerWeek>40.0</AverageHoursPerWeek>
        <AverageHoursPerWeekRelated>1.0</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>70054</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>9418</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>203423</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>15364</TotalOtherCompensation>
      <NumberIndividualsGT100K>1</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>THERAPY PARTNERS</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1660 SPRAGUE RD SUITE 365</AddressLine1>
            <City>MIDDLEBURG HEIGHTS</City>
            <State>OH</State>
            <ZIPCode>44130</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>THERAPY</DescriptionOfServices>
        <Compensation>1094953</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>1</NumberOfContractorsGT100K>
      <RelatedOrganizations>22760</RelatedOrganizations>
      <AllOtherContributions>46529</AllOtherContributions>
      <TotalContributions>69289</TotalContributions>
      <ProgramServiceRevenue>
        <Description>NET SERVICE REVENUE</Description>
        <BusinessCode>623000</BusinessCode>
        <TotalRevenueColumn>12973957</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>12973957</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>12973957</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>220511</TotalRevenueColumn>
        <ExclusionAmount>220511</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <RentalIncomeOrLoss>
        <Real>0</Real>
        <Personal>0</Personal>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetRentalIncomeOrLoss>
      <GrossAmountSalesAssets>
        <Securities>460069</Securities>
        <Other>0</Other>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>454959</Securities>
        <Other>33621</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>5110</Securities>
        <Other>-33621</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-28511</TotalRevenueColumn>
        <ExclusionAmount>-28511</ExclusionAmount>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>OTHER REVENUE</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>18122</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>18122</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>CAFETERIA INCOME</Description>
        <BusinessCode>722514</BusinessCode>
        <TotalRevenueColumn>33868</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>33868</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>51990</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>13287236</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>13025947</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>192000</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>218787</Total>
        <ManagementAndGeneral>218787</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>5697210</Total>
        <ProgramServices>5363344</ProgramServices>
        <ManagementAndGeneral>333866</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>761352</Total>
        <ProgramServices>677603</ProgramServices>
        <ManagementAndGeneral>83749</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>656321</Total>
        <ProgramServices>557873</ProgramServices>
        <ManagementAndGeneral>98448</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>0</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>19859</Total>
        <ManagementAndGeneral>19859</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>44700</Total>
        <ManagementAndGeneral>44700</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>42227</Total>
        <ManagementAndGeneral>42227</ManagementAndGeneral>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>1446356</Total>
        <ProgramServices>1446356</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>40702</Total>
        <ManagementAndGeneral>40702</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>1205784</Total>
        <ProgramServices>964627</ProgramServices>
        <ManagementAndGeneral>241157</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>30067</Total>
        <ManagementAndGeneral>30067</ManagementAndGeneral>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>440261</Total>
        <ProgramServices>374222</ProgramServices>
        <ManagementAndGeneral>66039</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>52308</Total>
        <ProgramServices>9939</ProgramServices>
        <ManagementAndGeneral>42369</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>285700</Total>
        <ProgramServices>259987</ProgramServices>
        <ManagementAndGeneral>25713</ManagementAndGeneral>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>821991</Total>
        <ProgramServices>748012</ProgramServices>
        <ManagementAndGeneral>73979</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>117701</Total>
        <ManagementAndGeneral>117701</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>FOOD</Description>
        <Total>506667</Total>
        <ProgramServices>506667</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FRANCHISE TAXES</Description>
        <Total>395711</Total>
        <ProgramServices>395711</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>102435</Total>
        <ProgramServices>102435</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BARBER &amp; GIFT SHOP</Description>
        <Total>48884</Total>
        <ProgramServices>48884</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>12935023</Total>
        <ProgramServices>11455660</ProgramServices>
        <ManagementAndGeneral>1479363</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>217</BOY>
        <EOY>408</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>4646303</BOY>
        <EOY>2944893</EOY>
      </SavingsAndTempCashInvestments>
      <PledgesAndGrantsReceivable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>1036904</BOY>
        <EOY>1238408</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>8146</BOY>
        <EOY>16417</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>86680</BOY>
        <EOY>63457</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>20452541</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>11006420</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>10050993</BOY>
        <EOY>9446121</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>6340348</BOY>
        <EOY>9252186</EOY>
      </InvestmentsPubTradedSecurities>
      <InvestmentsOtherSecurities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsOtherSecurities>
      <InvestmentsProgramRelated>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </InvestmentsProgramRelated>
      <IntangibleAssets>
        <BOY>0</BOY>
        <EOY>195799</EOY>
      </IntangibleAssets>
      <OtherAssetsTotal>
        <BOY>276809</BOY>
        <EOY>153700</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>22446400</BOY>
        <EOY>23311389</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>678470</BOY>
        <EOY>1135344</EOY>
      </AccountsPayableAccruedExpenses>
      <GrantsPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </GrantsPayable>
      <DeferredRevenue>
        <BOY>320816</BOY>
        <EOY>316523</EOY>
      </DeferredRevenue>
      <TaxExemptBondLiabilities>
        <BOY>8495000</BOY>
        <EOY>8015000</EOY>
      </TaxExemptBondLiabilities>
      <EscrowAccountLiability>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </EscrowAccountLiability>
      <LoansFromOfficersDirectors>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </MortNotesPyblSecuredInvestProp>
      <UnsecuredNotesLoansPayable>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </UnsecuredNotesLoansPayable>
      <OtherLiabilities>
        <BOY>827636</BOY>
        <EOY>745179</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>10321922</BOY>
        <EOY>10212046</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>11472909</BOY>
        <EOY>12418326</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>651569</BOY>
        <EOY>681017</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>12124478</BOY>
        <EOY>13099343</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>22446400</BOY>
        <EOY>23311389</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>352213</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>579908</ReconciliationUnrealizedInvest>
      <ReconcilationOtherChanges>42744</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>16239</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>15081</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>17473</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75131</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>69289</CurrentTaxYear>
        <Total>193213</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>10874711</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>11623004</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12594826</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12460366</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>12973957</CurrentTaxYear>
        <Total>60526864</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>10890950</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>11638085</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12612299</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12535497</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13043246</CurrentTaxYear>
        <Total>60720077</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>60720077</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>245657</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>163674</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>182147</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>190198</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>220511</CurrentTaxYear>
        <Total>1002187</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>245657</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>163674</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>182147</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>190198</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>220511</CurrentTaxYear>
        <Total>1002187</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>75212</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>83162</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>41820</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>71254</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>51990</CurrentTaxYear>
        <Total>323438</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>11211819</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>11884921</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>12836266</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>12796949</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13315747</CurrentTaxYear>
        <Total>62045702</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.97864</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.97640</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.01615</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01770</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </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>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <CurrentYearMinus3Years />
      <CurrentYearMinus4Years />
      <Land>
        <OtherCostOrOtherBasis>153816</OtherCostOrOtherBasis>
        <BookValue>153816</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>13882204</OtherCostOrOtherBasis>
        <Depreciation>6382999</Depreciation>
        <BookValue>7499205</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>2838592</OtherCostOrOtherBasis>
        <Depreciation>2141527</Depreciation>
        <BookValue>697065</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>3331262</OtherCostOrOtherBasis>
        <Depreciation>2325774</Depreciation>
        <BookValue>1005488</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>246667</OtherCostOrOtherBasis>
        <Depreciation>156120</Depreciation>
        <BookValue>90547</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>9446121</TotalOfBookValueLandBuildings>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>SWAP LIABILITY</Description>
        <Amount>252100</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SECURITY DEPOSITS</Description>
        <Amount>139925</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>REFUNDABLE ADVANCE</Description>
        <Amount>353154</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>745179</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleK documentId="IRS990ScheduleK">
      <Form990ScheduleKPartI>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1>City of Wooster Ohio</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>346003129</IssuerEIN>
        <CUSIPNumber>981104aa0</CUSIPNumber>
        <DateIssued>2003-09-10</DateIssued>
        <IssuePrice>6985000</IssuePrice>
        <DescriptionOfPurpose>finance the acquisition, construct</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <BondReferenceCd>A</BondReferenceCd>
        <AmountRetired>1640000</AmountRetired>
        <AmountBondDefeased>0</AmountBondDefeased>
        <TotalProceeds>6985000</TotalProceeds>
        <AmountInReserveFund>0</AmountInReserveFund>
        <CapitalizedInterest>0</CapitalizedInterest>
        <RefundingEscrow>0</RefundingEscrow>
        <IssuanceCostsFromProceeds>130151</IssuanceCostsFromProceeds>
        <CreditEnhancement>36945</CreditEnhancement>
        <WorkingCapitalExpenditures>0</WorkingCapitalExpenditures>
        <CapitalExpenditures>6817904</CapitalExpenditures>
        <OtherSpentProceeds>0</OtherSpentProceeds>
        <AmountUnspent>0</AmountUnspent>
        <YearOfSubstCompletion>2005</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00000</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00000</TotalPrivateBusinessUse>
        <BondIssMeetPrvtSecurityPayTest>true</BondIssMeetPrvtSecurityPayTest>
        <ChangeInUseBondFinancedProp>false</ChangeInUseBondFinancedProp>
        <RemedialActionTaken>false</RemedialActionTaken>
        <NonQualifiedBondRemedProcdrs>true</NonQualifiedBondRemedProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiled>false</Form8038TFiled>
        <RebateNotDueYet>false</RebateNotDueYet>
        <ExceptionToRebate>false</ExceptionToRebate>
        <NoRebateDue>false</NoRebateDue>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>0</BusinessNameLine1>
        </NameOfHedgeProvider>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <NameOfGICProvider>
          <BusinessNameLine1>0</BusinessNameLine1>
        </NameOfGICProvider>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <WrittenProcToMonitorReqs>true</WrittenProcToMonitorReqs>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartV>
        <BondReferenceCd>A</BondReferenceCd>
        <ProcToUndertkCorrectiveAction>true</ProcToUndertkCorrectiveAction>
      </Form990ScheduleKPartV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>FORM 990 REVIEW PROCESS</Identifier>
        <ReturnReference>PAGE 6, PART VI, Section B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS COMPLETED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN MADE AVAILABLE ELECTRONICALLY TO THE BOARD OF TRUSTEES. THE MEMBERS OF THE BOARD OF TRUSTEES THEN HAVE A CHANCE TO REVIEW THE FORM 990 AND ASK QUESTIONS BEFORE THE RETURN IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>NEW BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST STATEMENT WHEN THEY JOIN THE BOARD, AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE STATEMENTS ARE COLLECTED AND REVIEWED ANNUALLY BY WEST VIEW MANORS ATTORNEY. SHOULD THERE BE A CHANGE FROM THE PREVIOUS YEAR, IT IS REPORTED TO THE BOARD OF TRUSTEES WHEN SUCH CHANGE OCCURRED. IN ADDITION, BOARD MEMBERS ABSTAIN FROM VOTING AS WELL AS DISCUSSION ON ANY ISSUE FOR WHICH THEY HAVE A CONFLICT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PROCESS FOR DETERMINING COMPENSATION</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>AN INDUSTRY SALARY SURVEY IS USED FOR DETERMINING WAGES FOR ALL PERSONNEL. THE ORGANIZATIONS FINANCE COMMITTEE REVIEWS ALL MANAGEMENT LEVEL COMPENSATION. THE CFOS COMPENSATION IS APPROVED BY THE ORGANIZATIONS ADMINISTRATOR AND THE ORGANIZATIONS ADMINISTRATORS COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. ALL DECISIONS REGARDING OFFICER COMPENSATION ARE DOCUMENTED IN THE OFFICERS COMPENSATION PACKAGE. THE PROCESS WAS LAST UNDERTAKEN IN 2010.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DOCUMENTS AVAILABLE TO PUBLIC</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION C, LINE 18</ReturnReference>
        <Explanation>the organization makes its form 1023 and form 990 available to the public upon request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DOCUMENTS AVAILABLE TO PUBLIC</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>change in net assets or fund balances</Identifier>
        <ReturnReference>PAGE 12, PART XI, LINE 9</ReturnReference>
        <Explanation>CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT $ 42,744</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WEST VIEW MANOR ENDOWMENT PROGRAM</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1715 MECHANICSBURG RD</AddressLine1>
          <City>WOOSTER</City>
          <State>OH</State>
          <ZIPCode>44691</ZIPCode>
        </AddressUS>
        <EIN>341278615</EIN>
        <PrimaryActivities>SUPPORTING</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11B</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <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>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>