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      <WrittenIRSDetermination>X</WrittenIRSDetermination>
      <ContribByControllingIndividual>false</ContribByControllingIndividual>
      <ContributionByRelatedParty>false</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>false</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>LIFE CARE PONTE VEDRA INC</BusinessNameLine1>
        </Name>
        <EIN>592555812</EIN>
        <TypeOfOrganization>04</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <OrganizedInUS>true</OrganizedInUS>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <SupportedOrgInformation>
        <Name>
          <BusinessNameLine1>LIFE CARE ST JOHNS INC</BusinessNameLine1>
        </Name>
        <EIN>593474627</EIN>
        <TypeOfOrganization>04</TypeOfOrganization>
        <ListedInGoverningDoc>true</ListedInGoverningDoc>
        <OrganizedInUS>true</OrganizedInUS>
        <Amount>0</Amount>
      </SupportedOrgInformation>
      <TotalNumberOfSupportedOrgs>2</TotalNumberOfSupportedOrgs>
      <GeneralExplanation>THE WRITTEN DETERMINATION LETTER FROM THE IRS INDICATED THE ORGANIZATION'S PUBLIC CHARITY STATUS AS 509A(2). HOWEVER, BASED ON THE KNOWLEDGE THROUGH AUDIT, THE ORGANIZATION HAD NO PUBLIC SUPPORT. THEIR PRIMARY REVENUE SOURCE IS DERIVED THROUGH THE REIMBURSEMENT FROM THE TWO PUBLICLY SUPPORTED ORGANIZATIONS (LIFE CARE PONTE VEDRA, INC. (59-2555812) AND LIFE CARE ST. JOHNS, INC. (59-3474627)). ALSO BASED ON THE NATURE OF THE RELATIONSHIP BETWEEN THE SUPPORTING ORGANIZATION AND ITS TWO PUBLICLY SUPPORTED ORGANIZATION, IT IS BEST DESCRIBED AS TYPE III SINCE ITS ACTIVITIES WOULD NORMALLY BE ENGAGED IN BY THE PUBLICLY SUPPORTED ORGANIZATIONS THEMSELVES.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <Land>
        <OtherCostOrOtherBasis>443248</OtherCostOrOtherBasis>
        <BookValue>443248</BookValue>
      </Land>
      <Buildings />
      <LeaseholdImprovements />
      <Equipment>
        <OtherCostOrOtherBasis>3179</OtherCostOrOtherBasis>
        <Depreciation>0</Depreciation>
      </Equipment>
      <OtherLandBuildings />
      <TotalOfBookValueLandBuildings>443248</TotalOfBookValueLandBuildings>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>DUE FROM GLENMOOR</Description>
        <Amount>-6025</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO VICAR'S LANDING</Description>
        <Amount>125675</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>119650</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <CompensationCommittee>X</CompensationCommittee>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>RAYMOND M JOHNSON</NamePerson>
        <BaseCompensationFilingOrg>168530</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>20000</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>7600</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>6628</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>202758</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>Review Process of Form 990</Identifier>
        <ReturnReference>Part VI Section B Question 11b</ReturnReference>
        <Explanation>Copy of form 990 is provided to governing body via email for review before it is filed.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Compensation Review</Identifier>
        <ReturnReference>Part VI Section B Question 15</ReturnReference>
        <Explanation>Compensation Committee of the Board reviews accomplishments against objectives and determines the compensation of Executive Director,top management, key employees.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Disclosure available to public</Identifier>
        <ReturnReference>Part VI Section C Question 19</ReturnReference>
        <Explanation>Governing documents: Upon Request Conflict of interest policy: Upon Request Financial Statements: Not available to public</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Compliance of Conflict of Interest Policy</Identifier>
        <ReturnReference>PART VI SECTION B QUESTION 12c</ReturnReference>
        <Explanation>THERE IS A YEARLY REVIEW AT THE BOARD LEVEL WHERE EACH BOARD MEMBER SIGNS A CONFLICT ON INTEREST POLICY AND DELCARES ANY CONFLICT. ADDITIONALLY THERE IS A CONFLICT OF INTEREST POLICY IN THE EMPLOYEE HANDBOOK AND IT IS REVIEWED WITH THE DEPARTMENT HEADS ANNUALLY.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFE CARE PONTE VEDRA INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <PrimaryActivities>CCRC</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFE CARE ST JOHNS INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <PrimaryActivities>CCRC</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LIFE CARE PASTORAL SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <PrimaryActivities>Holding CO</PrimaryActivities>
        <LegalDomicileState>FL</LegalDomicileState>
        <PublicCharityStatus>11</PublicCharityStatus>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LIFE CARE PONTE VEDRA INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>1p</TransactionType>
        <AmountInvolved>163966</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LIFE CARE ST JOHNS INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>1O</TransactionType>
        <AmountInvolved>80192</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>