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        <NamePerson>JOSEPH HUBER</NamePerson>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>ROBERT S DAVIS</NamePerson>
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        <BonusFilingOrg>65</BonusFilingOrg>
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        <OtherCompensationFilingOrg>4</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>446</OtherCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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        <NamePerson>AUDREY WATHEN</NamePerson>
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        <NontaxableBenefitsRelatedOrgs>149</NontaxableBenefitsRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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        <NamePerson>BRUCE NATHANSON</NamePerson>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>NANCY STODDARD</NamePerson>
        <BaseCompensationFilingOrg>392</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>175024</CompBasedOnRelatedOrgs>
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        <OtherCompensationRelatedOrgs>686</OtherCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>FIROUZEH NAIMA</NamePerson>
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        <CompBasedOnRelatedOrgs>168403</CompBasedOnRelatedOrgs>
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        <OtherCompensationFilingOrg>6</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>684</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>100</DeferredCompFilingOrg>
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        <NontaxableBenefitsRelatedOrgs>6607</NontaxableBenefitsRelatedOrgs>
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        <TotalCompensationRelatedOrgs>187139</TotalCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>DALE COOPER</NamePerson>
        <BaseCompensationFilingOrg>1313</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>150259</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>65</BonusFilingOrg>
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        <OtherCompensationFilingOrg>11</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1279</OtherCompensationRelatedOrgs>
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        <NontaxableBenefitsRelatedOrgs>11174</NontaxableBenefitsRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>CLARA AMSTER NYMAN</NamePerson>
        <BaseCompensationFilingOrg>159308</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
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        <OtherCompensationFilingOrg>1290</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>8440</DeferredCompFilingOrg>
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        <TotalCompensationFilingOrg>177017</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>ELIZABETH WEINGAST</NamePerson>
        <BaseCompensationFilingOrg>1211</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>138564</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>43</BonusFilingOrg>
        <BonusRelatedOrgs>4957</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>3</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>297</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>78</DeferredCompFilingOrg>
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        <NontaxableBenefitsFilingOrg>191</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>21807</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>1526</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>174601</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>ROBERTA LENZ</NamePerson>
        <BaseCompensationFilingOrg>1108</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>126847</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>10</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1193</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>64</DeferredCompFilingOrg>
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        <NontaxableBenefitsFilingOrg>190</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>21795</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>1372</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>157123</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>ROBERT LANFRANCHI</NamePerson>
        <BaseCompensationFilingOrg>1243</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>142257</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>71</DeferredCompFilingOrg>
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        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>1314</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>150437</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>MARYANNE MORGAN</NamePerson>
        <BaseCompensationFilingOrg>1227</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>140360</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>4</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>446</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>91</DeferredCompFilingOrg>
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        <NontaxableBenefitsFilingOrg>122</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>14073</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>1444</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>165276</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>THOMAS MATHEW</NamePerson>
        <BaseCompensationFilingOrg>1239</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>141748</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>17</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1963</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>72</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>8279</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>96</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>10942</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>1424</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>162932</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINES 4A-B</ReturnReference>
        <Explanation>JOSEPH HUBER RECEIVED A SEVERANCE PAYMENT: $42,338 AUDREY S. WEINER PARTICIPATED IN A SUPPLEMENTAL NONQUALIFED RETIREMENT PLAN: $10,518</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>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>5</NumberOfContributions>
        <NoncashContribsRptdF990>342115</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>SALE PRICE OF STOCKS</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>1</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS:</Identifier>
        <ReturnReference>PART I, COLUMN (B):</ReturnReference>
        <Explanation>THE ORGANIZATION IS REPORTING NUMBER OF CONTRIBUTORS</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <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 AND 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 PROCESS TOOK PLACE ON NOVEMBER 18, 2010.</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>UNREALIZED GAIN ON INVESTMENTS 1,808,644. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -32,697. ADJUSTMENT TO PENSION LIABILITY 2,627. TOTAL TO FORM 990, PART XI, LINE 5: 1,778,574.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AUDIT REVIEW</Identifier>
        <ReturnReference>FORM 990, PART XII, 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>FROM 990, PART VII</ReturnReference>
        <Explanation>AUDREY S. WEINER: 41.2 HOURS THOMAS J. GILMARTIN: 47.12 HOURS ROBERT S. DAVIS: 37.2 HOURS AUDREY WATHEN: 37.2 HOURS BRUCE NATHANSON: 37.2 HOURS NANCY STODDARD: 37.2 HOURS FIROUZEH NAIMA: 37.2 HOURS DALE COOPER: 37.2 HOURS ELIZABETH WEINGAST: 37.2 HOURS THOMAS MATHEW: 37.2 HOURS MARYANNE MORGAN: 37.2 HOURS ROBERTA LENZ: 37.2 HOURS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FUND FOR THE AGED HOLDING LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
        </AddressUS>
        <PrimaryActivities>OWNS PROPERTY OF TWO DELAWARE LLC'S</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <TotalIncome>0</TotalIncome>
        <EOYAssets>0</EOYAssets>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
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      <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>
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        <PrimaryActivities>PROVIDES CARE FOR THE ELDERLY</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11, TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH HOME LIFECARE HARRY AND JEANETTE WEINBERG CAMPUS BRONX</BusinessNameLine1>
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          <AddressLine1>120 WEST 106TH STREET</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10025</ZIPCode>
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        <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>
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        <ControlledOrg>0</ControlledOrg>
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          <BusinessNameLine1>JEWISH HOME LIFECARESARAH NEUMAN CENTER WESTCHESTER</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>845 PALMER AVENUE</AddressLine1>
          <City>MAMARONECK</City>
          <State>NY</State>
          <ZIPCode>10543</ZIPCode>
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        <EIN>133620568</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>
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      <Form990ScheduleRPartII>
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          <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>
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        <ControlledOrg>0</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JHA HOUSING CORPORATION</BusinessNameLine1>
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