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      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>48665545</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>INVESTMENT IN SEASONS HOSPICE</Description>
        <BookValue>540000</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </OtherSecurities>
      <OtherSecurities>
        <Description>INTEREST IN VILLAGE GREEN APARTMENTS</Description>
        <BookValue>8600000</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>9140000</TotalOfBookValueSecurities>
      <OtherLiabilities>
        <Description>UNFUNDED PENSION BENEFIT OBLIGATION</Description>
        <Amount>10171223</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ANNUITY PAYMENT LIABILITY</Description>
        <Amount>1935360</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>INTEREST RATE SWAP</Description>
        <Amount>1641926</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>LIABILITY FOR INSURANCE CLAIMS</Description>
        <Amount>2937000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP)</Description>
        <Amount>1612890</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>18298399</TotalOfAmounts>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>ENDOWMENT FUNDS ARE HELD, INVESTED AND UTILIZED TO FUND THE PROGRAM PURPOSE DESCRIBED IN THE ORIGINAL ENDOWMENT AGREEMENT BETWEEN THE DONOR AND MIAMI JEWISH HEALTH SYSTEMS, INC.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleH documentId="RetDoc1041500001">
      <CharityCarePolicy>1</CharityCarePolicy>
      <WrittenPolicy>1</WrittenPolicy>
      <PolicyAppliedToAllHospitals>X</PolicyAppliedToAllHospitals>
      <FPGReferenceFreeCare>1</FPGReferenceFreeCare>
      <OtherPercentage>
        <Other>X</Other>
        <FreeOtherPercentage>125.000000000000</FreeOtherPercentage>
      </OtherPercentage>
      <FPGReferenceDiscountedCare>1</FPGReferenceDiscountedCare>
      <DiscountedOther>
        <Other>X</Other>
        <DiscountedOtherPercentage>185.000000000000</DiscountedOtherPercentage>
      </DiscountedOther>
      <FreeDiscCareMedicallyIndigent>1</FreeDiscCareMedicallyIndigent>
      <AmountsBudgetedForCharityCare>0</AmountsBudgetedForCharityCare>
      <AnnualCommunityBenefitReport>0</AnnualCommunityBenefitReport>
      <CharityCareAtCost>
        <TotalCommunityBenefitExpense>5492429</TotalCommunityBenefitExpense>
        <NetCommunityBenefitExpense>5492429</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.06240</PercentOfTotalExpense>
      </CharityCareAtCost>
      <UnreimbursedMedicaid>
        <TotalCommunityBenefitExpense>34991913</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>20409135</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>14582778</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.16580</PercentOfTotalExpense>
      </UnreimbursedMedicaid>
      <TotalCharityCare>
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        <NetCommunityBenefitExpense>20075207</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.22820</PercentOfTotalExpense>
      </TotalCharityCare>
      <CommunityHealthServices>
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        <NetCommunityBenefitExpense>192000</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.22000</PercentOfTotalExpense>
      </CommunityHealthServices>
      <TotalOtherBenefits>
        <TotalCommunityBenefitExpense>370000</TotalCommunityBenefitExpense>
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        <NetCommunityBenefitExpense>192000</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.22000</PercentOfTotalExpense>
      </TotalOtherBenefits>
      <TotalCommunityBenefits>
        <TotalCommunityBenefitExpense>40854342</TotalCommunityBenefitExpense>
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        <PercentOfTotalExpense>0.44820</PercentOfTotalExpense>
      </TotalCommunityBenefits>
      <PhysicalImprovementsAndHousing>
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        <PersonsServed>2000</PersonsServed>
        <TotalCommunityBuildingExpense>1200000</TotalCommunityBuildingExpense>
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        <NetCommunityBuildingExpense>200000</NetCommunityBuildingExpense>
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      </PhysicalImprovementsAndHousing>
      <EconomicDevelopment>
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        <NetCommunityBuildingExpense>10000</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00010</PercentOfTotalExpense>
      </EconomicDevelopment>
      <CommunitySupport>
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      <EnvironmentalImprovements>
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        <PersonsServed>0</PersonsServed>
      </EnvironmentalImprovements>
      <CoalitionBuilding>
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        <PersonsServed>0</PersonsServed>
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        <NetCommunityBuildingExpense>500</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00000</PercentOfTotalExpense>
      </CoalitionBuilding>
      <HealthImprovementAdvocacy>
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        <DirectOffsettingRevenue>178000</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>192000</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00220</PercentOfTotalExpense>
      </HealthImprovementAdvocacy>
      <WorkforceDevelopment>
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        <NetCommunityBuildingExpense>200000</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00230</PercentOfTotalExpense>
      </WorkforceDevelopment>
      <Other>
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        <TotalCommunityBuildingExpense>80000</TotalCommunityBuildingExpense>
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        <NetCommunityBuildingExpense>80000</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00090</PercentOfTotalExpense>
      </Other>
      <Total>
        <NumberOfActivitiesOrPrograms>105</NumberOfActivitiesOrPrograms>
        <PersonsServed>13700</PersonsServed>
        <TotalCommunityBuildingExpense>1870500</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>1188000</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>682500</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00780</PercentOfTotalExpense>
      </Total>
      <BadDebtExpenseReported>1</BadDebtExpenseReported>
      <BadDebtExpenseAmount>1514839</BadDebtExpenseAmount>
      <CostingMethodologyUsed>
        <Other>X</Other>
      </CostingMethodologyUsed>
      <WrittenDebtCollectionPolicy>1</WrittenDebtCollectionPolicy>
      <ProvisionForCharityCare>1</ProvisionForCharityCare>
      <Form990ScheduleHPartIV>
        <NameOfEntity>
          <BusinessNameLine1>1 SEASONS HOSPICE &amp; PALLIATIVE CARE OF SOUTHERN FLORIDA INC</BusinessNameLine1>
        </NameOfEntity>
        <DescriptionEntPrimaryActivity>HOSPICE &amp; PALLIATIVE CARE SERVICES</DescriptionEntPrimaryActivity>
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      </Form990ScheduleHPartIV>
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      <Form990ScheduleHPartVSectionA>
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        <Name>
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        </Name>
        <Address>
          <AddressLine1>5200 NE 2ND AVENUE</AddressLine1>
          <City>MIAMI</City>
          <State>FL</State>
          <ZIPCode>33137</ZIPCode>
        </Address>
        <LicensedHospital>X</LicensedHospital>
        <Other>32-BED GERIATRIC HOSPITAL</Other>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionA>
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        <Name>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS INC</BusinessNameLine1>
        </Name>
        <Address>
          <AddressLine1>5200 NE 2ND AVENUE</AddressLine1>
          <City>MIAMI</City>
          <State>FL</State>
          <ZIPCode>33137</ZIPCode>
        </Address>
        <ErOther>X</ErOther>
        <Other>462-BED SKILLED NURSING FACILITY</Other>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionA>
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        <Name>
          <BusinessNameLine1>HAZEL CYPEN TOWER</BusinessNameLine1>
        </Name>
        <Address>
          <AddressLine1>5066 NE 2ND AVENUE</AddressLine1>
          <City>MIAMI</City>
          <State>FL</State>
          <ZIPCode>33137</ZIPCode>
        </Address>
        <ErOther>X</ErOther>
        <Other>132-BED ASSISTED LIVING FACILITY</Other>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
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        </HospitalFacilityName>
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        <UsesFPGFree>1</UsesFPGFree>
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        <ExplainsBasis>1</ExplainsBasis>
        <IncomeLevel>X</IncomeLevel>
        <AssetLevel>X</AssetLevel>
        <InsuranceStatus>X</InsuranceStatus>
        <MedicaidMedicare>X</MedicaidMedicare>
        <StateRegulation>X</StateRegulation>
        <ExplainsApplicationMethod>1</ExplainsApplicationMethod>
        <IncludesPublicityMeasures>1</IncludesPublicityMeasures>
        <PostedInAdmissionOffice>X</PostedInAdmissionOffice>
        <AvailableOnRequest>X</AvailableOnRequest>
        <ActionsOnNonpayment>1</ActionsOnNonpayment>
        <CollectionActivities>0</CollectionActivities>
        <NondiscrimEmergencyCarePolicy>1</NondiscrimEmergencyCarePolicy>
        <MedicareRate>X</MedicareRate>
        <AmountsGenerallyBilled>0</AmountsGenerallyBilled>
        <GrossCharges>1</GrossCharges>
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      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS INC</BusinessNameLine1>
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        <UsesFPGFree>1</UsesFPGFree>
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        <IncomeLevel>X</IncomeLevel>
        <AssetLevel>X</AssetLevel>
        <InsuranceStatus>X</InsuranceStatus>
        <MedicaidMedicare>X</MedicaidMedicare>
        <ExplainsApplicationMethod>1</ExplainsApplicationMethod>
        <IncludesPublicityMeasures>1</IncludesPublicityMeasures>
        <PostedInAdmissionOffice>X</PostedInAdmissionOffice>
        <AvailableOnRequest>X</AvailableOnRequest>
        <ActionsOnNonpayment>1</ActionsOnNonpayment>
        <CollectionActivities>0</CollectionActivities>
        <NondiscrimEmergencyCarePolicy>1</NondiscrimEmergencyCarePolicy>
        <MedicareRate>X</MedicareRate>
        <AmountsGenerallyBilled>0</AmountsGenerallyBilled>
        <GrossCharges>1</GrossCharges>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>HAZEL CYPEN TOWER</BusinessNameLine1>
        </HospitalFacilityName>
        <HospitalFacilityNumber>3</HospitalFacilityNumber>
        <EligibilityCriteriaExplained>1</EligibilityCriteriaExplained>
        <UsesFPGFree>1</UsesFPGFree>
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        <UsesFPGDiscounted>1</UsesFPGDiscounted>
        <FPGDiscountPercent>185.000000000000</FPGDiscountPercent>
        <ExplainsBasis>1</ExplainsBasis>
        <IncomeLevel>X</IncomeLevel>
        <AssetLevel>X</AssetLevel>
        <InsuranceStatus>X</InsuranceStatus>
        <MedicaidMedicare>X</MedicaidMedicare>
        <ExplainsApplicationMethod>1</ExplainsApplicationMethod>
        <IncludesPublicityMeasures>1</IncludesPublicityMeasures>
        <PostedInAdmissionOffice>X</PostedInAdmissionOffice>
        <AvailableOnRequest>X</AvailableOnRequest>
        <ActionsOnNonpayment>1</ActionsOnNonpayment>
        <CollectionActivities>0</CollectionActivities>
        <NondiscrimEmergencyCarePolicy>1</NondiscrimEmergencyCarePolicy>
        <MedicareRate>X</MedicareRate>
        <AmountsGenerallyBilled>0</AmountsGenerallyBilled>
        <GrossCharges>1</GrossCharges>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVI>
        <Explanation>PART I, LINE 7: THE ORGANIZATION UTILIZES THE RATIO OF PATIENT CARE COST TO TOTAL CHARGES TO DETERMINE ITS TOTAL COMMUNITY BENEFIT EXPENSES REPORTED ON PART I, LINES A AND B.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 1514839.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART II: COMMUNITIES THAT THRIVE, WHETHER LARGER MUNICIPALITIES, STRONG ETHNIC NEIGHBORHOODS, SUCH AS OUR LITTLE HAITI, OR HEALTH SYSTEMS LIKE THE ENTERPRISE WE OPERATE, ARE COMMUNITIES THAT KNOW THE VALUE OF BUILDING PARTNERSHIPS WITH LIKE-MINDED GROUPS. TOGETHER THE ACTIVITIES IMPLEMENTED BY THESE COMMUNITY PARTNERS PROVIDE A PATHWAY TO CREATING A HOLISTIC ENVIRONMENT IN WHICH ITS CITIZENS MAY SUSTAIN THEMSELVES. LITTLE HAITI WILL BE STRONGER, HEALTHIER, AND MORE VIBRANT, FOR EXAMPLE, AS MIAMI JEWISH HEALTH SYSTEMS CONTINUES TO WORK IN CONCERT WITH OTHER ORGANIZATIONS TO BRING AWARENESS, KNOWLEDGE, RESOURCES, AND APTITUDE IN ADDRESSING HEALTHCARE AND WELLNESS OF ITS RESIDENTS.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 4: THE AUDITED FINANCIAL STATEMENTS DO NOT INCLUDE A FOOTNOTE DISCUSSING BAD DEBT EXPENSE, ACCOUNTS RECEIVABLE OR ALLOWANCE FOR DOUBTFUL ACCOUNTS. BAD DEBT EXPENSE IS CALCULATED BASED ON A RESERVE RECORDED ON THE AGING OF ACCOUNTS RECEIVABLE. EACH PAYOR SOURCE HAS A PROGRESSIVE RESERVE AMOUNT AS THE ACCOUNTS RECEIVABLE AGE. FOR THE YEAR ENDED JUNE 30, 2011, THE ORGANIZATION HAD NO BAD DEBT ATTRIBUTABLE TO PATIENTS ELGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 8: THE AMOUNT REFLECTED ON SECTION B, LINE 6 IS THE TOTAL MEDICARE ALLOWABLE COSTS REPORTED ON THE ORGANIZATION'S MEDICARE COST REPORT FOR THE YEAR ENDED JUNE 30, 2011.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 9B: ACCOUNTS RECEIVABLE MAY, FOR A VARIETY OF REASONS, NOT BE PAID ON A TIMELY BASIS. ONCE ALL EFFORTS BY THE BUSINESS OFFICE HAVE BEEN EXHAUSTED AND THE ACCOUNTS ARE REFERRED TO EITHER A COLLECTION AGENCY OR COLLECTION ATTORNEY, CERTAIN PROCEDURES MUST BE FOLLOWED IN THEIR COLLECTION EFFORTS TO ENSURE THAT ALL PATIENTS ARE TREATED IN A PROFESSIONAL MANNER AS WELL AS THE SAME PROCESS BEING FOLLOWED FOR ALL PAYORS.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>DOUGLAS GARDENS HOSPITAL</Identifier>
        <Explanation>PART V, SECTION B, LINE 21: SOME SELF-PAY PAIN CENTER PATIENTS WERE BILLED GROSS CHARGES AND PROVIDED A 20% PROMPT-PAY DISCOUNT.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 2: SEE SCHEDULE O.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 3: UPON ADMISSION, ALL PATIENTS RECEIVE A FINANCIAL SCREENING AND ARE NOTIFIED OF PROGRAMS UNDER WHICH THEY MAY QUALIFY FOR FINANCIAL ASSISTANCE.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 4: SEE SCHEDULE O.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 6: SEE SCHEDULE O.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 7: NOT APPLICABLE.</Explanation>
      </Form990ScheduleHPartVI>
    </IRS990ScheduleH>
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      <IndependentConsultant>X</IndependentConsultant>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
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      <CompensationSurvey>X</CompensationSurvey>
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          <NamePerson>INVENTURUS KNOWLEDGE SOLUTIONS</NamePerson>
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        <Relationship>THE ORGANIZATION'S CEO SERVES ON THE BOARD OF IKS.</Relationship>
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        <DescriptionOfTransaction>JEFFREY P. FREIMARK HOLDS A UNCOMPENSATED POSITION ON THE BOARD OF DIRECTORS OF INVENTURUS KNOWLEDGE SOLUTIONS PRIVATE LIMITED, A PRIVATE LIMITED COMPANY FORMED UNDER THE LAWS OF INDIA ("IKS"). MIAMI JEWISH HEALTH SYSTEMS HAS A SERVICE AGREEMENT FOR IKS TO PROVIDE STAFFING TO SUPPORT ADMISSIONS OFFICE AND BUSINESS OFFICE FUNCTIONS OF MIAMI JEWISH HEALTH SYSTEMS, INC..</DescriptionOfTransaction>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>DIRECTORS STEPHEN CYPEN AND WAYNE CYPEN ARE MEMBERS OF THE SAME FAMILY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 4</Identifier>
        <Explanation>IN OCTOBER 2010, THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION AND BYLAWS TO CHANGE THE SIZE, TERM AND COMPOSITION OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE CHIEF FINANCIAL OFFICER AND EXECUTIVE DIRECTOR OF FINANCIAL OPERATIONS CONDUCT A COMPREHENSIVE REVIEW OF THE FORM 990 BEFORE IT IS FILED. A COPY OF THE RETURN, AS ULTIMATELY FILED, IS PROVIDED TO BOTH AUDIT COMMITTEE MEMBERS, AND EACH VOTING MEMBER OF THE BOARD OF DIRECTORS PRIOR TO IT BEING FILED WITH THE IRS.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS, PHYSICIANS ON STAFF AND KEY EMPLOYEES, EACH OF WHOM IS REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE CHIEF COMPLIANCE OFFICER MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND REVIEWS ACTUAL CONFLICTS IDENTIFIED BY THE ANNUAL DISCLOSURE PROCESS. OFFICERS AND DIRECTORS ARE PROHIBITED FROM VOTING ON MATTERS WHERE ACTUAL CONFLICTS OF INTEREST EXIST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER. COMPENSATION AND BENEFITS OF OTHER TOP MANAGEMENT OFFICIALS IS DETERMINED BY THE CHIEF EXECUTIVE OFFICER. ALL INDIVIDUALS ARE INDEPENDENT WITH RESPECT TO COMPENSATION ARRANGEMENTS BEING CONSIDERED AND UTILIZED COMPARABILITY SURVEYS PROVIDED BY HUMAN RESOURCES DEPARTMENT. THE REVIEW AND APPROVAL PROCESS IS DOCUMENTED IN BOARD MINUTES.</Explanation>
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        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</Explanation>
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        <Identifier>AVERAGE HOURS - CEO, CFO AND COO</Identifier>
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        <Explanation>THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND CHIEF OPERATING OFFICER ARE EMPLOYED BY THE SOLE MEMBER, MIAMI JEWISH HEALTH SYSTEMS, INC., AND SERVE IN THEIR RESPECTIVE CAPACITIES FOR ALL ENTITIES WITHIN THE CONSOLIDATED GROUP.</Explanation>
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        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>PRIOR PERIOD ADJUSTMENTS: -1,356,338. PENSION RELATED CHANGES OTHER THAN PERIODIC PENSION COSTS 7,312,907. GAIN FROM DISCONTINUED OPERATIONS 684,089. TOTAL TO FORM 990, PART XI, LINE 5: 6,640,658.</Explanation>
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        <Explanation>THE AUDIT COMMITTEE HAS RESPONSIBILITY FOR THE OVERSIGHT OF AUDIT, RELATED INCOME TAX FILING REVIEWS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.</Explanation>
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        <Explanation>MIAMI JEWISH HEALTH SYSTEMS, INC. PURCHASED A 20% INTEREST IN SEASONS HOSPICE AND PALLIATIVE CARE OF SOUTHERN FLORIDA, INC., WHICH PROVIDES HOSPICE AND PALLIATIVE CARE SERVICES TO THE ELDERLY AND OTHERS IN THE COMMUNITY.</Explanation>
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        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 16B</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS IS REQUIRED TO APPROVE ALL JOINT VENTURE AGREEMENTS AND SIMILAR ARRANGEMENTS. EVALUATION OF JOINT VENTURE AND OTHER ARRANGEMENTS IS PERFORMED BY THE CHIEF EXECUTIVE OFFICER AND PRESENTED TO THE FINANCE COMMITTEE FOR EVALUATION.</Explanation>
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          <ZIPCode>33137</ZIPCode>
        </AddressUS>
        <EIN>273293469</EIN>
        <PrimaryActivities>LOW INCOME HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>LINE 9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>DOUGLAS GARDENS AT CORAL WAY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>5200 NE 2ND AVE</AddressLine1>
          <City>MIAMI</City>
          <State>FL</State>
          <ZIPCode>33137</ZIPCode>
        </AddressUS>
        <EIN>260849165</EIN>
        <PrimaryActivity>IMAGING CENTER</PrimaryActivity>
        <LegalDomicileState>FL</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>DOUGLAS GARDENS HOSPICE INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>340114</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>DOUGLAS GARDENS HOME CARE INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>276083</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FLORIDA PACE CENTERS INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>N</TransactionType>
        <AmountInvolved>1837346</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS FOUNDATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>I</TransactionType>
        <AmountInvolved>150000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>MIAMI JEWISH HEALTH SYSTEMS FOUNDATION INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>11321592</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WOLFCYPEN FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>8000000</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>