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        <EOY>4161662</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
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        <CurrentTaxYearMinus2Years>450904</CurrentTaxYearMinus2Years>
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        <CurrentTaxYear>377000</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>14443448</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>13632550</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15113243</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>15883196</CurrentTaxYear>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
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      <SupportFromDQPsEtc>
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      </SupportFromDQPsEtc>
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      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>69</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>204</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3622</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>779</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1516</CurrentTaxYear>
        <Total>6190</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus1Year>779</CurrentTaxYearMinus1Year>
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    </IRS990ScheduleA>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
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        <BookValue>44000</BookValue>
      </Land>
      <Buildings>
        <InvestmentCostOrOtherBasis>6743064</InvestmentCostOrOtherBasis>
        <Depreciation>5762333</Depreciation>
        <BookValue>980731</BookValue>
      </Buildings>
      <LeaseholdImprovements>
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        <Depreciation>184625</Depreciation>
        <BookValue>33811</BookValue>
      </LeaseholdImprovements>
      <Equipment>
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        <BookValue>327602</BookValue>
      </Equipment>
      <OtherLandBuildings>
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        <BookValue>68687</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>1454831</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>INVESTMENT IN NET ASSETS OF THE OAKS FOUNDATION</Description>
        <BookValue>374596</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </OtherSecurities>
      <TotalOfBookValueSecurities>374596</TotalOfBookValueSecurities>
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      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>0</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Explanation>PART XI, LINE 8; CHANGE IN ASSETS OF SPLIT INTEREST PART XII, LINE 2D; CHANGE IN ASSETS OF SPLIT INTEREST</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>A COPY OF FORM 990 IS GIVEN TO ALL BOARD MEMBERS FOR REVIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>COMPLIANCE IS MET BY THE DISCLOSURE TO THE BOARD ON AN ANNUAL BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE REVIEWED AT THE ANNUAL BOARD MEETING AND A SALARY SURVEY IS DONE PERIODICALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART XI LINE 2C</Identifier>
        <Explanation>The finance / audit committee oversees the audit on an annual basis</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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          <City>SEBRING</City>
          <State>OH</State>
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        </AddressUS>
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        <PrimaryActivities>PROVIDES INDEPENDENT LIVING, ASSISTED LIVING AND NURSING TO RESIDENTS.</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>THE OAKS FOUNDATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>800 S 15TH STREET</AddressLine1>
          <City>SEBRING</City>
          <State>OH</State>
          <ZIPCode>44672</ZIPCode>
        </AddressUS>
        <EIN>341724387</EIN>
        <PrimaryActivities>PROVIDES FUNDS TO NOT FOR PROFIT ORGANIZATIONS.</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>III-FI</PublicCharityStatus>
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      <SharingOfFacilities>1</SharingOfFacilities>
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      <TransactionsRelatedOrgsTable>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>COPELAND OAKS</BusinessNameLine1>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>THE OAKS FOUNDATION INC</BusinessNameLine1>
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      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>COPELAND OAKS</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>2104896</AmountInvolved>
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    </IRS990ScheduleR>
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</Return>