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        <TotalCompensationRelatedOrgs>163924</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>RENEE HOFMAN</NamePerson>
        <BaseCompensationFilingOrg>29358</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>133742</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>1800</BonusFilingOrg>
        <BonusRelatedOrgs>8200</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>124</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>566</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>1902</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>8664</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>4524</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>20612</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>37708</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>171784</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1A</ReturnReference>
        <Explanation>1) TAX INDEMNIFICATION 2) BRIDGET GALLAGHER AND THOMAS GILMARTIN 3) THE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>AUDREY S. WEINER: $33,020</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 7</ReturnReference>
        <Explanation>THE BONUS IS BASED UPON PRESIDENT AND CEO AND CHIEF ADMINISTRATIVE OFFICER ACHIEVING GOALS SET AT THE BEGINNING OF THE YEAR. THE BONUS IS RECOMMENDED AND APPROVED BY THE COMPENSATION COMMITTEE AND THE CHAIR OF THE BOARD OF DIRECTORS OF JEWISH HOME LIFECARE.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE ORGANIZATION HAS A SOLE MEMBER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>DRAFT OF THE COMPLETED RETURN IS REVIEWED BY MANAGEMENT. ANY COMMENTS ARISING FROM THE REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THE DRAFT IS SUBMITTED TO THE AUDIT COMMITTEE OF JEWISH HOME LIFECARE AND SUBSIDIARIES FOR ITS REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS REVIEW COPIES OF THE RETURNS ARE PROVIDED TO ALL BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE ASKED TO REVIEW THE POLICY AND TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY HAVE OCCURRED SINCE THE LAST DISCLOSURE. THE AUDIT COMMITTEE OF THE BOARD REVIEWS THE DISCLOSURES AS SUMMARIZED BY THE COMPLIANCE DEPARTMENT. ALL IDENTIFIED CONFLICTS OF INTEREST ARE DISCUSSED AND EITHER APPROVED OR REJECTED BY THE BOARD. IF THE BOARD OF TRUSTEES OR THE GOVERNANCE COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE TRUSTEE WITH THE CONFLICT MAY NOT TAKE PART IN THE DECISION PROCESS TO WHICH THE CONFLICT RELATES. SUCH DISCLOSURE AND THE FACT THAT THE TRUSTEE DID NOT VOTE OR PARTICIPATE IN THE DELIBERATIONS SHALL BE RECORDED IN THE RELEVANT MINUTES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>ANNUALLY, THE CHAIRMAN OF THE BOARD, IN CONSULTATION WITH THE COMPENSATION COMMITTEE, REVIEWS AND EVALUATES THE PRESIDENT/CEO, OFFICERS AND KEY EMPLOYEES' PERFORMANCE AGAINST A SERIES OF GOALS AND OBJECTIVES FOR THE YEAR. IN ESTABLISHING COMPENSATION LEVELS FOR THE CEO/PRESIDENT, OFFICERS AND KEY EMPLOYEES, THE BOARD CHAIR AND THE COMPENSATION COMMITTEE OF THE BOARD USE PERFORMANCE AND PERIODIC COMPENSATION SURVEYS OF OTHER SIMILAR TYPE ORGANIZATIONS, COMPLETED BY AN EXTERNAL CONSULTANT, TO INFORM THEIR DECISIONS. MINUTES OF THE MEETING ARE MAINTAINED IN A CONFIDENTIAL FILE. THE MEETING OF THE COMPENSATION COMMITTEE AT WHICH THIS TOOK PLACE WAS ON NOVEMBER 17, 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>CHANGE IN BENEFICIAL INTEREST IN RELATED ORGANIZATION -831,814. ADJUSTMENT TO PENSION LIABILITY -2,587,257. TOTAL TO FORM 990, PART XI, LINE 5: -3,419,071.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AUDIT COMMITTEE</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 2C</ReturnReference>
        <Explanation>THE AUDIT COMMITTEE OF THE ORGANIZATION HAS THE OVERSIGHT RESPONSIBILITY FOR THE AUDIT OF ITS FINANCIAL STATEMENTS. AS PART OF THE FINANCIAL STATEMENT AUDIT PROCESS, THE AUDIT COMMITTEE IS RESPONSIBLE TO: 1.SELECT THE INDEPENDENT AUDIT FIRM 2.REVIEW AND APPROVE AUDIT SCOPE AND FEES 3.OVERSEE THE FINANCIAL REPORTING PROCESS 4.ENSURE OPEN COMMUNICATIONS BETWEEN MANAGEMENT, AUDIT FIRM AND AUDIT COMMITTEE 5.REVIEW OF INDEPENDENT AUDIT FIRM'S ANNUAL PERFORMANCE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALLOCATION OF HOURS TO RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, PART VII, LINE 1A</ReturnReference>
        <Explanation>AUDREY S. WEINER: 43 THOMAS J. GILMARTIN: 45 ROBERT S. DAVIS: 41 AUDREY WATHEN: 40 BRUCE NATHANSON: 41.5 NANCY STODDARD: 40.5 FIROUZEH NAIMA: 35 DALE COOPER: 35 ELIZABETH WEINGAST: 38.5 BRIDGET GALLAGHER: 38 ROBERT LANFRANCI: 40 RENEE HOFMAN: 30.5 THOMAS MATHEW: 35</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>237071900</EIN>
        <PrimaryActivities>PROVIDES CARE FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FUND FOR THE AGEDINC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>133603516</EIN>
        <PrimaryActivities>SOLICIT AND DISTRIBUTE CONTRIBUTIONS FOR CARE TO THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE MANHATTAN</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>131624033</EIN>
        <PrimaryActivities>PROVIDES CARE FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KITTAY HOUSE JEWISH HOME LIFECARE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>132619576</EIN>
        <PrimaryActivities>PROVIDES HOUSING TO THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>WK DIAGNOSTIC AND TREATMENT CENTER INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>133527664</EIN>
        <PrimaryActivities>PROVIDES HEALTHCARE SERVICES</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>PF</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE RECEIVERSHIP CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>133500285</EIN>
        <PrimaryActivities>MANAGES HOUSING ORGANIZATIONS</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFECARE MANHATTAN PROPERTY HOLDING CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>263070863</EIN>
        <PrimaryActivities>OWNS PROPERTY</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(2)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HARRY AND JEANETTE WEINBERG RIVERDALE HOUSEHOUSING DEVELOPMENT FUND COINC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>133865179</EIN>
        <PrimaryActivities>PROVIDES SUBSIDIZED HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>KENNETH GLADSTONE BUILDING HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>134078893</EIN>
        <PrimaryActivities>PROVIDES SUBSIDIZED HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>HARRY AND JEANETTE WEINBERG GARDENS HOUSING DEVELOPMENT FUND COMPANY INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>204981328</EIN>
        <PrimaryActivities>PROVIDES SUBSIDIZED HOUSING FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>133267073</EIN>
        <PrimaryActivities>PROVIDES CARE FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFECARE PROPERTY HOLDING CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>205945618</EIN>
        <PrimaryActivities>OWNS PROPERTY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(2)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JHL CORPORATE SERVICES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>263385174</EIN>
        <PrimaryActivities>MANAGEMENT SERVICES</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE COMMUNITY SERVICES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>270158524</EIN>
        <PrimaryActivities>PROVIDES COMMUNITY SERVICES</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE DEVELOPMENT CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>262054641</EIN>
        <PrimaryActivities>OWNS PROPERTY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFECARE MANHATTAN SUPPORTING CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>262634853</EIN>
        <PrimaryActivities>OWNS PROPERTY</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE I</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>156 WEST 106TH STREET HOLDING CORP</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>270308650</EIN>
        <PrimaryActivities>OWNS PROPERTY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(2)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE UNIVERSITY AVENUE ASSISTED LIVING INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>273960910</EIN>
        <PrimaryActivities>CONSTRUCTION AND OPERATION OF THE ASSISTED LIVING FACILITY</PrimaryActivities>
        <LegalDomicileState>DE</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>2614 KINGSBRIDGE CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>132749776</EIN>
        <PrimaryActivity>PROVIDES PARKING GARAGES</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JEWISH HOME LIFECARE HOME ASSISTANCE PERSONNEL INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2900 EXTERIOR STREET</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>133267068</EIN>
        <PrimaryActivity>PROVIDES LONG TERM HOME HEALTH CARE</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JHHA MEDICAL GROUPPC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>100 WEST KINGSBRIDGE ROAD</AddressLine1>
          <City>BRONX</City>
          <State>NY</State>
          <ZIPCode>10468</ZIPCode>
        </AddressUS>
        <EIN>133364558</EIN>
        <PrimaryActivity>PROVIDES HEALTH CARE SERVICES</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>102 W 107TH STREET CORPORATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>102 WEST 107TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>132760057</EIN>
        <PrimaryActivity>PROVIDES PARKING GARAGES</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>JEWISH HOME LIFECARE SPECTRUM SERVICES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <EIN>453563804</EIN>
        <PrimaryActivity>HOLDING COMPANY FOR FOR-PROFIT AFFILIATES</PrimaryActivity>
        <LegalDomicileState>NY</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </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>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>JEWISH HOME LIFECARE TRANSPORTATION SERVICES LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>523415</AmountInvolved>
        <MethodOfAmtDetermination>COST</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>